Child support

Child support is a legally mandated financial payment from one parent to another for the care of shared children, as set by state family courts. Courts calculate child support using specific formulas based on parental income and custody arrangements, such as the California guideline which typically allots 25% of net income per child.

Life insurance often serves as collateral to secure ongoing child support in case of the payer’s death, commonly requiring a policy equal to the remaining support obligation. Courts may require proof of life insurance maintenance through annual premium statements or beneficiary confirmation forms.

Health insurance for dependent children is frequently included in child support orders, with parents required to provide coverage if available at reasonable cost (for example, under federal law, “reasonable” means not exceeding 5% of gross income). Missing child support payments can result in wage garnishment, property liens, tax refund seizure, or driver’s license suspension–actions enforced by agencies like the U.S.

Office of Child Support Enforcement (which collected $32 billion in 2021). Child support does not automatically end when a parent gets remarried; only emancipation events like reaching age 18 (or up to 21 in New York) can terminate obligations.

Disability or unemployment does not erase arrears; instead, parents must request court modifications, which adjust future–not past–payments after verifying changed income with pay stubs or benefit letters, as transmitted by the Insurance Information Database. Parents paying child support cannot deduct payments from their federal taxable income under IRS code, while recipients do not report them as income.

Arrears accrue interest in many states (e.g. California applies 10% annually), leading to increased debt over time until paid in full.