HOME Child Support Statutory Net Income Guidelines Termination Commissions Health Care Daycare College Withholding SDU Taxes

Child Support obligations include one or more of the following: -Statutory minimal support -Health insurance premiums -Medical, dental, optical, orthodontia, counseling, and prescription expenses -Daycare -College Termination The term "child" includes any child under age 18 and any child under age 19 who is still attending high school, and this will be extended for the life of the child if the child is seriously disabled. Depending upon the parenting arrangements, the court may order either or both parents owing a duty of support to a child to pay an amount reasonable and necessary for his support. Guidelines Illinois uses net income percentages to calculate statutory minimal child support using the following guidelines: Number of Children Percentage of net income owed One child 20% Two children 28% Three children 32% Four children 40% Five children 45% Six or more children 50% The above guidelines are applied in each case unless the court makes a finding that application of the guidelines would be inappropriate, after considering the best interests of the child in light of evidence including but not limited to one or more of the following relevant factors: -The financial resources and needs of the child. -The financial resources and needs of the custodial parent. -The standard of living the child would have enjoyed had the parents relationship not been dissolved. -The physical and emotional condition of the child, and his educational needs. -The financial resources and needs of the non-custodial parent. -The amount of time each parent spends parenting the child. In cases where parents share an equal amount of time parenting a child, Illinois courts may split the difference when setting support obligations. For example, if one parent earns a weekly net income of $1000 and the other parent earns a weekly net income of $500, each parent may be required to pay 20% of that net income towards their only child's support. As a result, the parent earning a net weekly income of $1000 may owe the other $100 per week. Back to Top Net Income Net Income is calculated as follows: The total of all income from all sources, minus the following deductions: (a) Federal income tax (properly calculated withholding or estimated payments); (b) State income tax (properly calculated withholding or estimated payments); (c) Social Security (FICA payments); (d) Mandatory retirement contributions required by law or as a condition of employment (NOT voluntary contributions to a 401k or other optional deductions from pay); (e) Union dues; (f) Dependent and individual health/hospitalization insurance premiums; (g) Prior obligations of support or maintenance actually paid pursuant to a court order; (h) Expenditures for repayment of debts that represent reasonable and necessary expenses for the production of income, medical expenditures necessary to preserve life or health, reasonable expenditures for the benefit of the child and the other parent, exclusive of gifts. The court shall reduce net income in determining the minimum amount of support to be ordered only for the period that such payments are due and shall enter an order containing provisions for its self-executing modification upon termination of such payment period. In cases where the court order provides for health/hospitalization insurance coverage pursuant to Section 505.2 of the IMDMA, the premiums for that insurance, or that portion of the premiums for which the supporting party is responsible in the case of insurance provided through an employer's health insurance plan where the employer pays a portion of the premiums, shall be subtracted from net income in determining the minimum amount of support to be ordered. If the net income cannot be determined because of default or any other reason, the court must order statutory minimal support in an amount considered reasonable in the particular case. The final order in all cases MUST state the support level in dollar amounts. Back to Top Commissions If the court finds that the child support amount cannot be expressed exclusively as a dollar amount because all or a portion of the payor's net income is uncertain as to source, time of payment, or amount, the court may order a percentage amount of support in addition to a specific dollar amount and enter such other orders as may be necessary to determine and enforce, on a timely basis, the applicable support ordered. Back to Top Witholding Orders Statutory minimal support (and maintenance) is taken from the payors post tax income and sent to the SDU via an Order for Withholding. This is mandatory: these payments cannot be made directly to the recipient spouse unless specifically ordered by the court, as explained in the next paragraph. Back to Top State Disbursement Unit Only statutory minimal support is withheld from the paying party to the State Disbursement Unit (SDU), which then sends payments to the receiving party. This protects both parties, as SDU keeps records of all payments and disbursements. NEVER make or accept child support payments in cash, as this can result in the State perceiving that there is an arrearage which can lead to epxensive and lenghty legal battles for everyone involved. If payments must be made directly to the other spouse, (as in cases where a payor earns a base pay plus comissions and is required to have part of their statutory minimal support obligation taken out of their paychecks by the SDU and then to pay a percentage of their comissions directly to the receiving spouse) these comission payments should be by check and the cancelled check serves as a receipt and proof of payment. Also, if the State orders daycare payments and takes them out of the payors check, make sure those payments are not being credited towards statutory minimal support obligations, as this will create the illusion of an overpayment in the State's records. Back to Top Health Insurance The court may order the payer to put the child on his health insurance plan. Even if the payer does not have a health insurance plan available, the court may order the payer to buy health insurance for the child. The court will consider the following factors: -The medical needs of the child; -The availability of a plan to meet those needs; -The cost of such a plan to the payer. NOTE: If the payer is obligated to pay health insurance premiums he/she can deduct the cost of the premiums for the children from his/her net income when determining his/her statutory minimal child support obligation. Uncovered Medical Expenses Illinois courts generally divide all uncovered medical expenses "pro rata' between the parents. In other words, if one spouse earns a net income of $1,000 per week and the other earns a net income of $500 per week, uncovered medical expenses are allocated 66% to the $1000 wage earner and 34% to the $500 wage earner. "Uncovered medical expenses" includes orthodontia, dental, optical, medical, co-pays, presecriptions, and any other reasonable and necessary costs associated with the dependant child's health. This is normally set up so that the party responsible for taking the child to the physician, dentist, or other health care provider provide the bill or paid receipt to the other parent who then reimburses the paying spouse directly within 10 days after receipt of said bill or receipt. Only those health costs that are "reasonable and necessary" are subject to reimbursement. In other words, if a parent unilaterally decides to take the child to a physician who is "out of plan", Illinois courts are not likely to find that any costs incurred are "reasonable or necessary", since the child could have been taken to an in plan health care provider in which event no expense would have occurred. Daycare Like uncovered medical expenses, daycare expenses are generally allocated on a pro rata basis and payments made by one spouse are reimbursed by the other directly. Back to Top College Expenses Until a child is ready to attend college, college expenses are "reserved" in divorce cases. This means that the parties will have to go back to court to have their college expense issues resolved by Agreed Order, or will have to litigate the issue in court if they cannot reach agreement. College expenses are determined by adding up the total cost of tuition, room and board, books, food, fees, gasoline, car payments, car insurance, health insurance, and any other costs associated with supporting a college student. If the child resides with one parent, then in lieu of room and board, that parent is entitled to pro rata reimbursement for their housing expenses that are attributable to the child. The total expenses are then allocated between the child and each of the parents on a pro rata basis, just like daycare and uncovered medical expenses. Back to Top Tax Ramifications Child Support is taxable to the payor and is not taxable income to the recipient. If child support and maintenance are lumped together into what is called "unallocated support", this may create serious tax issues if it cannot be determined how much of the payments are child support and how much of the payments are maintenance. It is best to have the payments distinguished up front.