Category Archives: Child Support

Imputing Retained Earnings of a Sub-S Corporation for Purposes of Support

The issue of whether a certain type of business profit should be considered personal income for support purposes has always been a difficult one.  A recent Illinois Appellate Court decision may have clarified the issue. By way of background, a sub-S corporation is a pass-through entity often utilized in small businesses for federal tax purposes. […]

When is Income, Income? A Rhetorical Question. Not in Illinois.

The Illinois Supreme Court proclaimed that family courts are not bound by the Internal Revenue Service definition of income in establishing or setting a child support order. In 2004, in the case of In Re Marriage of Rogers, the Supreme Court reversed two Appellate Court decisions that had previously ruled that the Internal Revenue Service […]

Special Considerations for Special Needs Children During Divorce

Each year, approximately 6,000 children born in the U.S. have Down Syndrome,[1] as many as 5 out of every 100 children in school may have Attention-Deficit / Hyperactivity Disorder (AD/HD) [2] and autism now affects 1 in 68 children.[3]  The emotional and financial toll of caring for a disabled child can be overwhelming, even for […]

The Income Conundrum: What is and is not Income for Child Support Purposes?

Over the last several months, the Illinois Appellate Court has had numerous opportunities to opine on what constitutes income for purposes of calculating child support under the Illinois guidelines. Under certain circumstances, retirement benefits, social security benefits, stock options sales proceeds, and loan proceeds have all been declared to be includable in the calculation for […]

Options to Consider to Help Obtain Child Support Payments

We recently reported in an earlier blog entry that U.S. Census Bureau statistics showed that in 2011, more than $14 billion in child support was left unpaid to American parents, meaning that more than 1 out of every 3 dollars that were due had not been paid. Unfortunately, in certain instances, receiving full payment of […]

Recent Report Reveals that Billions in Child Support Go Unpaid

A recent report issued by the U.S. Census Bureau revealed startling statistics regarding the payment of child support. The report, titled “Custodial Mothers and Fathers and Their Child Support: 2011,” focused on child support from non-custodial parents, including both monetary and noncash assistance. In 2011, in excess of $14 billion in child support was left […]

Children of Divorced Parents Can Sue for College Expenses

In Illinois the Court’s generally assume parents will adequately represent their children’s interests. See Payla v. Payla, 87 Ill.App.3d 472 (3rd Dist. 1980). However, Illinois also has allowed children, albeit over the age of 18, to sue their parents for college education expenses. The issue is one of standing and whether a child, not a […]

Workers’ Compensation Settlement is Income for Child Support

Most couples will have to alter their child support arrangement at least once at some point after their divorce due to any number of reasons. The most common reasons are as follows: The emancipation of a child, which in Illinois is typically when a child turns 18 or graduates from high school; A change in […]

How Do Courts Calculate Child Support When a Parent is Unemployed or Underemployed?

Every parent has a legal and moral obligation to financially support his or her child.  When parties divorce, the court will usually require the noncustodial parent to pay a percentage of his or her net income as child support.   What happens, though, when the noncustodial parent’s net income is difficult to calculate or fluctuates from […]

Top Ten Myths in Illinois Divorce Cases [Myth #8]

Myth: All support payments are tax deductible. Wrong. Maintenance payments ordered by the court or covered in a Marital Settlement Agreement if they abate upon the death of the payee, are generally tax deductible to the payor and tax includable to the payee. Child support payments are not deductible by the payor or tax includable […]