A child support determination is usually a part of a divorce or custody proceeding; or a party can petition the Court for a child support order. Child support is an obligation shared by both parents. Attorneys utilize the Connecticut Child Support Guidelines to calculate who pays child support and how much. Guidelines are based on the combined net income of the parties, after all allowable deductions are taken out. Gross income can include the following: wages, commissions, self-employment, rent, pension benefits, worker’s compensation, etc.
Allowable deductions are:
Income tax payments,
Medical, hospital or dental insurance premiums for you and your legal dependents,
Premiums for court-ordered life insurance held for the child's benefit,
Court-ordered disability insurance premiums,
Court-ordered alimony or child support you pay for other dependents (not including "arrearages" meaning overdue child support payments,
Mandatory union dues and fees for uniforms and tools,
Social security tax payments,
Mandatory retirement contributions, and
Medicare tax payments.
There are instances where the Court can deviate from the Guidelines, such as shared physical custody, where the child spends equal time with both parents; one party has substantial assets and resources available that the other party does not have; the child has extraordinary educational or medical expenses, or special needs.
The Court has discretion to look at the totality of the circumstances, in order to make child support determinations, examining factors relevant to the child as well as those concerning the parents. These include, but are not limited to, the following (set forth in Connecticut General Statutes § 46b-84):
Age of the child and both parents
Health of all parties
Educational needs of the child
Special developmental, mental or physical needs of the child and both parents
Standard of living to which the child is accustomed
Wealth/financial situation of the child and both parents
Length of time parents were together (if at all)
Occupation of both parents
Earning capacity of both parents
Other factors that may be relevant
The Guidelines also provide contribution percentages for child care expenses and unreimbursed medical expenses from each party.
Child Support specifically does not cover extracurricular and/or post-secondary education expenses. Typically, extracurricular activities are shared equally by the parties (by agreement)and the Court can enter orders regarding the post-secondary education expenses.
Child Support is not tax deductible for the party paying it, nor taxable income for the party receiving it.
Give us a call today at 203-917-3506 or contact us online to discuss your child support matter.