CHILD SUPPORT

A parent's economic obligation to contribute to the maintenance and education of his or her child(ren), determined usually through a custody or divorce action.  Children are entitled to be supported by their parents until they reach the age of majority or become emancipated.  States may also impose child support obligations on parents for a few extra years if the child is a full-time student.  Even if parents are living separately, they must support their child(ren).  Typically, the custodial parent meet their financial obligation through the daily care of the chld(ren), while the non-custodial parent is required to make payments to the custodial parent on behalf of the child(ren).  When parents separate or divorce, the court almost always orders the non-custodial parent to pay the custodial parent an amount of child support determined by the laws of the particular state.  However, if the parents share physical custody equally, the court may order the higher-income parent to make payments to the lower-income parent in order to maintain a particular standard of living for the child(ren).  In most states, child support is calculated based on a specific standard.  This specific standard considers a number of factors that may include the income of the non-custodial parent or both parents, the number of children involved, the expenses of the custodial parent and any special needs of the child(ren).  Some other factors that may be considered in the calculation of child support are: health plan coverage, school tuition or other educational expenses.  Child support may be reduced during periods of extended visitation such as summer vacations or longer breaks from school.  Child support is not deductible from gross income for tax purposes nor is it taxed as income.