North Carolina has established the NC Child Support Guidelines to determine the amount of child support to be awarded. The guideline numbers are derived from statistical data showing what intact families at different income levels spend on their children. The guidelines simplify the process and provide consistency. Hence, setting the correct amount of child support is usually very easy, eliminating the need for a contested hearing. A trial is sometimes necessary when one party is paid in cash under the table or is under-employed. Deviation from the guidelines is rare, and is often based on special dietary or medical needs of the child. The actual bills of the payor or payee such as rent, mortgage, car payment, or credit card bills are not considered in the calculation of child support.
The first $250 per year of uninsured medicals is the responsibility of the parent with primary physical custody. Uninsured medicals after the first $250 per year are usually divided pro-rata between the parents based on their respective percentage of income. Worksheet A is used in the typical child support case where one party has primary physical custody. If there is a joint physical custody (each parent has at least 123 overnights per year) arrangement then Worksheet B is used. If there are multiple children divided between parents Worksheet C is appropriate. The guideline amounts are usually adjusted every 4 years (last update January 1, 2023) to adjust for inflation. Setting the correct amount of child support is very important as modification of a child support Order can be difficult. Please call our office to have an experienced attorney educate you on how child support should be calculated in your case.
Can you claim child support on your tax return?
No, Child support is a non-taxable event meaning the payer cannot deduct monies paid and the recipient does not claim the amount received as income. This is in stark contrast to spousal support (Post-Separation Support and Alimony) which is ordinarily a taxable event.
* The Forms provided below are for illustrative purposes only. They should not be relied upon or filed with the Court. Please seek legal counsel before filing anything with the Court.