Child Support

Child Support and Maintenance

In Illinois, child support is set by statute (750 ILCS 5/505), according to the number of children:

Number of children
Percent of Obligor’s Net Income
1
20%
2
28%
3
32%
4
40%
5
45%
6+
50%

 

Child support is calculated from the net income of the payor spouse, who is typically the nonresidential parent.  Child support is designed to pay for food, clothing, entertainment, housing, transportation, and all other usual and customary needs of the children. Uncovered medical expenses, child care expenses, educational expenses and extracurricular expenses are not covered by child support. 

Child support generally continues until the child reaches 18 years or graduates from high school, which is later.  Child support is not deductible from gross income for tax purposes nor is it taxed as income, unlike maintenance or unallocated support.

Unallocated support includes child support and maintenance. The entire amount is deductible for income taxes and includible in the income of the payee spouse. 

Maintenance is financial support to either spouse that may be paid from the income or property of the other spouse.  The court reviews a number of factors when deciding whether maintenance is allowable in each case including:

  1. The income and property of each party;
  2. The present and future earning capacity of each party;
  3. The needs of each party;
  4. Any impairment to the present or future earning capacity of the party seeking maintenance;
  5. The time necessary for the party to support herself or himself through appropriate employment;
  6. The standard of living established during the marriage;
  7. The duration of the marriage;
  8. The age and the physical and emotional condition of the parties;
  9. The tax consequences of the property division upon the respective economic circumstances of the parties;
  10. Contribution by the seeking party to the education, training, career and success of the other spouse;
  11. Any valid agreement of the parties; and
  12. Any other that the court deems equitable and just.  See 750 ILCS 5/504.

The recipient of maintenance must pay taxes on the maintenance award and the party who pays maintenance may deduct the maintenance payments that are made.  Child support, unallocated support and maintenance are always modifiable by a court upon petition of either party if a substantial change in circumstances of the parents or child is proven.

The attorneys at our firm have successfully litigated several cases and obtained favorable judgments for our clients - including collecting substantial child support arrears from international contemnors and obtaining judgments of $100 per day against an employer who fails to withhold income for payment of support.