Divorce Information on Child Support

Parental obligations aside, one of the few legal benefits of paying child support is provided by the Internal Revenue Code. Payments are deductible. To qualify for this deduction, the payor must be formalized in a divorce decree, paid by check or money order, live in separate housing,  and only form 1040 may be used (not 1040A or 1040EZ). Also, the continuation of payments may not be artificially limited by agreement of the parties before reaching the age of majority, otherwise the IRS may reclassify all payments as nondeductible.

Child Support Information Sources

The primary source of child support and divorce information is found in state family codes. Unfortunately, statutes are often written in legalese and change often from legislative amendments and case law interpretation. Family law attorneys must constantly update their advice to implement these changes. Most state attorney general offices maintain help desks for the collection of amounts owed. Because state offices frequently assist single parents financially, these offices necessarily acquire enforceable interests for reimbursement from the collection of past due payments, and in turn, prosecute nonpayment through the courts.

Reciprocal Divorce Information

The Uniform Interstate Family Support Act has been adopted, in whole or in part, by most states. If a spouse fails to timely pay child support payments, this law simplified the process of reciprocal enforcement of payment between states. That is, a judgment for non-payment in one state will be honored in all others without the necessity of litigating the underlying basis of liability, i.e. the validity and enforceability of the final decree and orders.

See Also: Child Support - Divorce Advice, Child Support - Effects of Divorce on Children, Child Support - Divorce Information, Child Support - Custody Information