The custodial parent is entitled to claim the minor children as dependents for all tax purposes. The parties may agree that the noncustodial parent shall have this allowance and enter this agreement into the judgment. If the noncustodial parent is entitled to the allowance by the judgment, that parent must obtain each year, from the custodial parent, a signed Form 8332, which must be filed with the noncustodial parent’s other federal income tax forms. Only the parent taking the dependency exemption is entitled to claim the child tax credit and the interest deduction and tax credits for post-secondary education that are first available in 1998.
Child support is modifiable on the same basis as spousal support. This support is usually ordered until the child attains the age of 18 years, or graduates from high school, so long as the child has not yet reached 19 years and 6 months and regularly attends high school on a full-time basis with a reasonable expectation of completing sufficient credits to graduate from high school while residing on a full-time basis with the payee of support or at an institution. Enforcement of payments is the same as for spousal support.
Child support is based mainly on the child’s needs (in conformity with the lifestyle of the parties) and the ability to pay. Nonpayment of court-ordered support may lead to a contempt of court citation, resulting in a jail term or a suspension of the delinquent parent’s occupational or driver’s license.
If there is an arrearage in child support payments, medical expenses, etc., the judgment of divorce must contain a provision preserving this arrearage. The same provision holds true for any monies owing under any temporary order. To preserve a temporary order, it must be so ordered in the judgment of divorce. If it is not so ordered, it is cancelled.
Every child support order paid through the Friend of the Court now provides for the immediate and automatic withholding of child support payments from any source of the payor’s income, unless the court orders otherwise or approves an agreement by the parties.
A federal law now provides for group health care coverage for the noncustodian children of employees by their employers. The coverage is obtained by means of qualified medical child support orders. Your attorney will explain this to you, if applicable.