If one parent has the primary residence of the child(ren), the other parent is responsible to pay child support to the primary parent according to their guideline income for as long as the child(ren) are dependent(s).
In instances where there is a shared parenting arrangement, the first step is determining the amount of child support payable by the higher earning parent, pursuant to the applicable Child Support Guidelines. This amount is then initially offset by the support amount that would be payable by the lower earning parent. It is important to note that, in these instances where there is a shared parenting arrangement, the Court has the right to re-adjust child support.
Child support is not taxable to the recipient nor is it tax deductible to the payor, as long as the order for support was made after May 1, 1997.
