Child Support
- How is child support determined in Massachusetts?
Massachusetts has enacted Child Support Guidelines, which provide formulas for calculating child support based upon the gross incomes of the non-custodial and custodial parent, the number of children and their ages, child care costs and medical insurance costs.
- How is child support taxed?
Child support is not taxable to the custodial parent who receives the support. The non-custodial parent who pays child support cannot deduct child support as an expense.
- Can child support be modified?
Just as custody and visitation arrangement can be modified after a divorce, so to can child support orders. The standard of a material change of circumstances applies.
- How long will child support continue?
Child support will continue until the child is legally ìemancipated.î In the absence of an agreement between the parties, a child is usually emancipated at age 18, unless the child is a full-time student and principally dependent upon the custodial parent for support, in which case, support continues until the child is 23 or graduates from post-secondary school (i.e., college), whichever is first in time. A childís residence in a dormitory or college apartment is not considered to emancipate the child. Other circumstances that would emancipate a child include marriage, or enlistment in the armed services.