Child Support

Authored By: Lagniappe Law Lab
Read this in: Spanish / Español

About

About Child Support

Child support is vital for children's well-being. It provides funds for a stable, healthy life. In Louisiana, both parents must support their children, no matter their marital status. This guide explains child support in Louisiana. It covers eligibility, calculations, and how to enforce or change orders.

It's useful for custodial parents seeking support. It helps non-custodial parents learn their duties. And it aids guardians needing help. Understanding rights and obligations is key to getting the required support.

The guide details the application process and how to enforce orders. It answers common questions and explains the laws governing child support. Whether starting or modifying support, this guide is an essential resource.

What You Need To Know

Child support is money parents must provide for their child. Parents, whether together, separated, or divorced, must meet their child's needs. This support helps cover the costs of raising a child, including essential expenses.

Child support aims to cover the following key areas: 

  1. Basic Living Expenses: (1) Food, (2) Clothing, (3) Housing

  2. Education: Education costs, including school supplies, tuition (if any), and extracurriculars.

  3. Healthcare: Medical and dental expenses, including health insurance premiums, co-pays, and prescription medications.

  4. Childcare: Costs for daycare, babysitters, or other childcare services. This is especially true if both parents work or if the custodial parent needs help while at work or school.  

  5. Additional Needs: Child support may cover special needs, depending on the circumstances. This includes costs for a disabled child, like therapy, special education, or adaptive equipment.

In Louisiana, child support eligibility hinges on legal and physical custody. Here’s a breakdown of who may be eligible to receive child support:

  1. Custodial Parent

    • The custodial parent, the child's main caregiver, usually gets child support from the non-custodial parent. The child lives with the custodial parent most of the time. The non-custodial parent does not have primary custody. They may have visitation rights.

  2. Non-Married Parents

    • Parents who were never married but have a child together can still seek child support. The custodial parent can receive support, as in divorce cases.

  3. Divorced Parents

    • After a divorce, the custodial parent can usually get child support from the other parent. This support helps cover the costs associated with raising the child.

  4. Other Legal Guardians

    • In some cases, relatives with legal custody, like grandparents, may get child support. If a grandparent has legal custody of a child, they may request child support from the child's parents.

  5. Public Assistance Recipients

    • If the custodial parent gets public assistance, the state may seek child support from the non-custodial parent. This helps reimburse the government for its aid.

  6. Parents of Children with Special Needs

    • Special needs may extend child support beyond 18. Conditions set the rules for payments to the custodial parent for an adult child's care.

Child support hinges on custody or primary caretaker status. The income levels of both parents shape the support amount. The child's needs play a crucial role too. Courts assess these factors to set payment duration. Each family's situation demands individual evaluation. This process ensures fair support for the child's well-being.

Child support and spousal support (alimony) are both court-ordered payments. But they serve different purposes. Child support is for the child's care. In contrast, spousal support helps a former spouse. It helps them keep their living standard or gain financial independence after marriage. For more information, see Spousal Support

Applying for child support in Louisiana involves several steps. Here’s a guide on how to start the process:

  1. Determine Eligibility

    • Before applying, ensure that you are eligible to request child support. Generally, the custodial parent (the parent with whom the child lives) or a legal guardian can apply for child support.

  2. Gather Necessary Information

    • You’ll need to collect the following information before applying:

    • Full legal name and address of the non-custodial parent.

    • Date of birth, Social Security number, and physical description of the non-custodial parent.

    • Birth certificate(s), Social Security card(s), and Medicaid card(s) of the child(ren).

    • Information about the non-custodial parent’s employment, including the name and address of their employer.

    • Any existing court orders related to child support, custody, or visitation.

    • Any other relevant financial info, such as the non-custodial parent's income and assets.

  3. Apply Online or by Mail

  4. Pay the Application Fee

  5. Attend the Initial Hearing

    • After your application is processed, you will be scheduled for an initial court hearing. This hearing is to review the information and set child support. Attend this hearing and any later ones. Be on time and ready to answer the judge's questions.

  6. Receive and Enforce the Child Support Order

    • After the court orders child support, the DCFS will set up payment plans and collect payments from the non-custodial parent. You, the custodial parent, will then receive the payments.

  7. Ongoing Case Management

    • You can manage your child support case online through the DCFS portal. There, you can track payments and request changes. You can also get help if the non-custodial parent fails to pay.

  8. Additional Resources:

Before applying for child support in Louisiana, gather some info. It makes the application process easier. Here’s a checklist of the necessary information you should collect:

  1. Information About the Non-Custodial Parent

    • Full Legal Name: The complete legal name of the non-custodial parent.

    • Current Address: The residential address where the non-custodial parent currently lives.

    • Date of Birth: The exact birth date of the non-custodial parent.

    • Social Security Number (SSN): The non-custodial parent's SSN is vital for ID and enforcement.

    • Physical Description: A description of the non-custodial parent's appearance. It should include height, weight, hair color, eye color, and any distinguishing features.

    • Employment Info: The name, address, and contact info of the non-custodial parent's current or most recent employer.

    • Income and Assets: Any information on the non-custodial parent's income. This includes pay stubs, tax returns, and other financial assets.

  2. Information About the Child(ren)

    • Birth Certificates: The birth certificate(s) of the child(ren) for whom you are seeking support.

    • Social Security Numbers: The Social Security number(s) of the child(ren).

    • Medicaid Card(s): If applicable, the Medicaid card(s) for the child(ren).

  3. Existing Legal Documents

    • Marriage License (if applicable): If the parents were married, provide a copy of their marriage license.

    • Divorce Decree or Separation Agreement (if applicable): A copy of the divorce decree or separation agreement, if it has any prior child support or custody arrangements.

    • Previous Child Support Orders: Any existing judgments or court orders related to child support, custody, or visitation.

  4. Personal Identification

    • Your ID: A valid ID for yourself, such as a driver's license or state ID.

    • Your Contact Information: Your current address, phone number, and email address.

  5. Additional Information

    • Names and Addresses of Relatives or Friends: Contact information for any relatives or friends who may know the whereabouts of the non-custodial parent, if their location is unknown.

    • Photographs of the Non-Custodial Parent: Any recent photos of the non-custodial parent, which can help in locating them if needed.

  6. Public Assistance Information

    • Public Assistance Details: Any public assistance you receive, like FITAP or Medicaid, may affect your application.

Yes, there is a fee for applying for child support services in Louisiana. It depends on whether you are receiving public assistance.

Fee Details:

  • For Applicants Not on Public Assistance: If you're not on public assistance, like FITAP, KCSP, or Medicaid, you must pay a **$25 fee** for child support services. This fee goes to the Louisiana DCFS.

  • For Applicants Receiving Public Assistance: If you get public assistance (e.g., FITAP, KCSP, or Medicaid), the application fee is usually waived. Your case may be automatically referred to the District Attorney's Office for child support enforcement.

This fee is a one-time cost for the initial application for child support services. After you submit your application, DCFS will help set up and enforce a child support order.

After you submit a child support application in Louisiana, the following steps typically occur:

  1. Application Review and Case Assignment

    • The Louisiana DCFS will review your application. They will check for all required information.

    • Once the application is reviewed, a caseworker will be assigned to your case. This caseworker will be your main contact for child support.

  2. Locating the Non-Custodial Parent

    • If necessary, DCFS will take steps to locate the non-custodial parent. This may involve checking databases, contacting employers, or using other resources to find their address and other relevant information.

  3. Establishing Paternity (if needed)

    • If paternity has not already been established (for example, if the parents were never married), the next step is to legally establish the paternity of the child. Both parents can do this voluntarily if they agree, or a court can order it if there is any dispute. Paternity testing may be required in some cases. For more information, see Paternity

  4. Scheduling a Court Hearing

    • After all necessary information is gathered, a court hearing will be scheduled. Both parents will receive a notice of the hearing date, time, and location.

    • Both parents must attend this hearing. The court will review the info and set the child support amount.

  5. Court Hearing and Child Support Order

    • During the hearing, the court will consider the income of both parents, the needs of the child, and other relevant factors. The court will then issue a child support order. It will state the support amount, payment frequency, and conditions, like healthcare coverage.

    • If the non-custodial parent misses the hearing, the court may issue a default judgment based on the available information.

  6. Payment and Enforcement

    • After the court issues the child support order, DCFS will set a payment plan. They will then collect payments from the non-custodial parent. These payments will be distributed to the custodial parent according to the terms of the order.

    • If the non-custodial parent fails to pay, DCFS can enforce actions. These include wage garnishment, intercepting tax refunds, and suspending licenses. DCFS can also take legal action to ensure compliance.

  7. Ongoing Case Management

    • DCFS will manage your case. You can monitor payments, request changes to the order, or seek help with enforcement if needed. You can manage your case online via the DCFS portal. You can also contact your assigned caseworker.

Louisiana bases child support on guidelines. They consider both parents' incomes, the child's needs, and other factors. Here’s how the process generally works:

  1. Income of Both Parents

    • Gross Income Calculation: The court starts by calculating the gross income of both parents. Gross income includes wages, salaries, bonuses, and commissions. It also includes self-employment income and other sources. These are pensions, unemployment benefits, and investment income.

    • Potential Income: If a parent is unemployed or underemployed, the court may also consider their potential income by evaluating their ability to earn, taking into account their skills, education, and work history.

  2. Combined Adjusted Gross Income

    • The gross incomes of both parents are added together to determine the combined adjusted gross income. This total is used to estimate the funds for the child's support.

  3. Basic Child Support Obligation

    • Louisiana Child Support Guidelines: The guidelines provide a schedule. It shows the basic child support obligation. It is based on the combined adjusted gross income and the number of children. This schedule ensures that the child maintains their standard of living as if the parents were together.

    • The court refers to this schedule to determine the basic amount of support needed for the child.

  4. Additional Expenses

    • Healthcare Costs: The court considers the cost of health insurance. It also looks at any ongoing, uncovered medical or dental expenses.

    • Childcare Costs: Childcare expenses, needed for the custodial parent to work or study, are also factored in.

    • Extraordinary Expenses: Any extraordinary expenses may be added to the basic support obligation. This includes special education needs, extracurricular activities, and costs for a disabled child.

  5. Exclusions

    • Gross income does not include child support received by the parent, benefits received from public assistance programs including FITAP, SSI, SNAP (food stamps), disaster assistance benefits, per diem allowances which are not subject to federal income taxation, and extraordinary over-time or income attributed to seasonal work regardless of the percentage of gross income when, in the court's discretion, inclusion would be inequitable. 

  6. Division of Support Obligation

    • Proportional Allocation: The total child support (basic plus extra expenses) is split between the parents. Their share of the combined adjusted gross income forms the basis. If one parent earns 60% of the combined income, that parent must pay 60% of the child support.

    • Credit for Prior Child Support: The court may consider any child or spousal support obligations that either parent already pays.

  7. Deviation from Guidelines

    • Court Discretion: The guidelines provide a standard formula. However, the court can adjust the amount if it finds the guideline amount unjust or not in the child's best interest. The child's needs, the lost standard of living, and the parent's ability to pay may affect this decision.

  8. Final Child Support Order

    • After considering all these factors, the court will issue a final child support order. It will specify the amount, payment frequency, and other relevant conditions.

  9. Example of Child Support Calculation:

    • If Parent A earns $3,000 per month and Parent B earns $2,000 per month, their combined income is $5,000. If the guidelines state that the basic support obligation for one child with this income level is $800, Parent A (60% of the combined income) would be responsible for $480, and Parent B (40% of the combined income) would be responsible for $320. Any additional expenses (like healthcare or childcare) would be added to this base amount.

The amount of child support in Louisiana is influenced by several key factors that help ensure the support is fair and meets the needs of the child. Here are the primary factors that influence the amount of child support:

  1. Parental Income

    • Gross Income: The court considers the gross income of both parents, which includes wages, salaries, bonuses, commissions, self-employment income, and other sources such as pensions, disability payments, and investment income.

    • Potential Income: If a parent is unemployed or underemployed, the court may consider their potential income based on their work history, education, and job market conditions.

  2. Number of Children

    • The number of children requiring support is a significant factor. The more children involved, the higher the total child support obligation will be.

  3. Child’s Needs

    • Basic Needs: The court assesses the child's basic needs, including food, clothing, shelter, and other everyday expenses.

    • Educational Expenses: Costs associated with schooling, including tuition (if applicable), books, supplies, and extracurricular activities, may be considered.

    • Healthcare Expenses: Health insurance premiums, as well as out-of-pocket medical, dental, and vision care costs, are taken into account.

    • Childcare Expenses: If the custodial parent requires childcare to work or attend school, these expenses will influence the support amount.

  4. Parenting Time

    • The amount of time the child spends with each parent can affect the support amount. If parenting time is shared relatively equally, the court might adjust the support obligations to reflect the shared expenses.

  5. Additional Expenses

    • Extraordinary Medical Costs: Ongoing medical expenses not covered by insurance, such as for a child with special health needs, can increase the support amount.

    • Special Needs: If the child has special needs that require additional care, education, or therapy, these costs will influence the child support calculation.

  6. Existing Support Obligations

    • The court will consider any existing child support or spousal support obligations that either parent is already paying. This helps ensure that the parent’s total financial obligations are reasonable and manageable.

  7. Standard of Living

    • The court may consider the standard of living the child would have enjoyed had the family remained intact. This factor aims to maintain the child’s quality of life to the extent possible, considering both parents' financial situations.

  8. Special Circumstances

    • Deviations from Guidelines: The court has the discretion to deviate from the standard guidelines if it believes that the guideline amount would be unjust or not in the best interest of the child. This could be due to unique circumstances in either parent’s or the child’s situation.

    • Unusual Financial Situations: If either parent has unusually high or low income, significant debts, or other financial responsibilities, the court may adjust the support amount accordingly.

  9. Tax Implications

    • Tax Deductions and Credits: While child support payments are not taxable or tax-deductible, the court may consider the tax implications for each parent when determining the final amount.

No, there isn't an automatic reduction in child support just because the non-custodial parent spends more time with the child. If a parent wants to lower their child support payments for this reason, they have to prove three things:

  1. They share custody or have significant extra visitation with the child.
  2. This extra time causes them to spend more money, while the custodial parent spends less.
  3. Following the standard child support guidelines wouldn't be fair or wouldn't be in the child's best interest.

The parent asking for the reduction has to provide evidence for all these points.

In Louisiana, not paying child support can have severe legal and financial consequences. These measures enforce the child support order. They ensure the custodial parent gets the funds to care for the child. Here are the primary consequences:

  1. Wage Garnishment

    • Automatic Income Withholding: The court can order that child support be deducted from the non-paying parent's wages. This is a common enforcement method, usually done through the employer. For more information, see Garnishment Issues.

  2. Tax Refund Interception

  3. Contempt of Court

    • Court-Ordered Penalties: Not paying child support can result in a contempt charge. If found in contempt, the court may impose penalties. These may include fines, mandatory attendance in a court-ordered job training program, or jail time.

  4. Driver’s License Suspension

    • Suspension of Driving Privileges: The state can suspend your driver's license for unpaid child support.

  5. Suspension of Professional Licenses

    • Louisiana may suspend your professional, occupational, or recreational licenses, like a hunting or fishing license if you fail to pay child support.

  6. Denial of Passport

    • Passport Denial: The U.S. can deny or renew your passport if you owe $2,500 or more in child support.

  7. Credit Reporting

    • Impact on Credit Score: Child support arrears can be reported to credit bureaus, negatively impacting your credit score. This can make it more difficult to obtain loans, credit cards, or even rent an apartment.

  8. Seizure of Assets

    • Bank Account Levies and Property Liens: The state may place a lien on your property, such as your home or car, or levy your bank accounts to collect overdue child support. This means funds or assets can be seized and applied to the arrears.

  9. Denial of Government Benefits

    • Impact on Benefits: In some cases, failure to pay child support can result in the denial of certain government benefits, such as unemployment compensation or disability benefits.

  10. Criminal Charges

    • Prosecution for Criminal Nonsupport: In extreme cases, failure to pay child support can lead to criminal charges. This could result in significant fines or imprisonment, especially if the non-payment is determined to be willful and persistent.

  11. Public Assistance Reimbursement

    • Reimbursement to the State: If the custodial parent is receiving public assistance, the state may seek reimbursement from the non-paying parent through legal action.

  12. Interstate Enforcement

    • Enforcing Across State Lines: If the non-custodial parent lives in another state, the child support order can be enforced across state lines through the Uniform Interstate Family Support Act (UIFSA). This allows states to work together to enforce support orders.

In Louisiana, child support generally ends when the child reaches the age of 18, but several circumstances may extend or terminate the obligation earlier or later. Here’s a breakdown of when child support typically ends:

  1. Reaching the Age of Majority

    • Standard Age: Child support typically ends when the child reaches 18 years old, which is the age of majority in Louisiana.

    • Extension to Age 19: If the child is still in high school when they turn 18, child support may continue until the child graduates from high school or turns 19, whichever comes first.

  2. Emancipation

    • Emancipation Before 18: If a child is legally emancipated before turning 18, the obligation to pay child support may end. Emancipation can occur through marriage, joining the military, or by a court order declaring the child to be independent.

    • Early Termination by Court Order: In some cases, a court may terminate child support before the child reaches 18 if the child becomes self-supporting or other specific conditions are met.

  3. Child’s Death

    • End Due to Child’s Death: The obligation to pay child support ends immediately if the child passes away.

  4. Special Circumstances

    • Child with Disabilities: If a child has a physical or mental disability that prevents them from being self-supporting, child support may continue beyond the age of 18. Support can extend until the child is no longer dependent, even into adulthood, depending on the circumstances.

    • Post-Secondary Education: In some cases, parents may voluntarily agree (or be ordered by the court) to continue providing financial support for a child’s post-secondary education (college or vocational training), although this is not automatically required under Louisiana law.

  5. Court-Ordered Extensions

    • Specific Agreements: The court may order or the parents may agree to extend child support beyond the typical termination age under certain conditions, such as continued education or special needs.

    • Suspended Payments During Incarceration: If the non-custodial parent is incarcerated and unable to pay, child support payments may be suspended. However, the obligation may resume and continue after release, potentially adding the missed payments to the end of the support period.

  6. Modifications and Legal Actions

    • Modifications: If circumstances change, such as a change in custody or the child’s needs, either parent can request a modification to end or extend child support. This request must be made through the court. For more information, see Modifying Child Support.

  7. Important Considerations:

    • Automatic Termination: If the child support order specifies that payments are to continue until a certain age or event, the obligation typically ends automatically at that point. However, the paying parent needs to confirm with the court or the Louisiana Department of Children and Family Services (DCFS) that the support obligation is officially terminated.

    • Multiple Children: If the support order covers more than one child, the payments may adjust as each child reaches the age of majority or meets the conditions for termination. The paying parent may need to request a modification to reduce the payment amount accordingly.

Other Issues To Consider

Other Issues To Consider

These questions cover other issues related to child support for individuals seeking information about child support in Louisiana. 

Other Issues To Consider

Yes, child support obligations can sometimes continue after a child turns 18 in Louisiana. This typically happens in the following situations:

  1. High School Attendance: If the child is still in high school at 18, support usually continues until the child graduates or turns 19, whichever comes first.

  2. Special Needs: If the child has a physical or mental disability that requires ongoing support, child support may continue beyond the age of 18. This could last as long as the child needs support due to their condition.

  3. Agreement Between Parents: Parents can agree to extend child support beyond 18, such as to cover college expenses. This agreement would need to be included in the support order and approved by the court.

In most other cases, child support ends when the child turns 18 or meets the conditions outlined in the original support order.

If a parent who owes child support goes to prison for 180 days or more, their obligation to pay child support is put on hold. The Department of Children and Family Services (DCFS) will keep track of when the parent is released and will restart the child support payments once they're out.

If the parent gets out of prison before the child becomes legally independent (emancipated), DCFS can ask the court to extend the child support payments beyond the usual end date.

If the parent is released after the child is emancipated, the custodial parent or the child can ask the court to require the parent to pay child support for the time the obligation was suspended, but they must do this within two years of the parent's release.

Yes, child support can be collected from a parent receiving Social Security Disability Insurance (SSDI), but it generally cannot be collected from Supplemental Security Income (SSI). Here’s how it works:

  1. Social Security Disability Insurance (SSDI):

    • Child Support Collection: SSDI benefits are considered income, so they can be used to calculate and collect child support. If a parent receives SSDI, the court may order child support payments to be made from those benefits.

    • Dependent Benefits: Sometimes, the child of an SSDI recipient may be eligible for dependent benefits. These payments, which go directly to the child, may be credited against the parent’s child support obligation, potentially reducing the amount the parent needs to pay out of their SSDI.

  2. Supplemental Security Income (SSI):

    • No Child Support Collection: SSI is a need-based program designed to help individuals with little or no income who are elderly, blind, or disabled. Since SSI is not considered income but rather a form of public assistance, it cannot be garnished or used to pay child support.

If a parent receives both SSDI and SSI, only the SSDI portion could be considered for child support. Courts typically take into account the parent’s ability to pay and the best interests of the child when making decisions about child support from these benefits.

Yes, you can still receive child support even if the other parent is unemployed. However, several factors will influence how the child support obligation is handled:

  1. Existing Child Support Order: If there is already a child support order in place, the unemployed parent is still legally obligated to make payments according to that order. If they cannot pay the full amount due to unemployment, they should seek a modification from the court. For more information, see Modifying Child Support

  2. Requesting a Modification: The unemployed parent can request to modify the child support amount based on their current financial situation. The court may reduce the payment temporarily, but the obligation doesn’t disappear. The modification request must be approved by the court, and it will consider the parent's income, including unemployment benefits. For more information, see Modifying Child Support

  3. Income Consideration: Even if the parent is unemployed, the court may consider other forms of income, such as unemployment benefits, savings, or any side income they may have. These could be used to fulfill the child support obligation.

  4. Arrears (Back Payments): If the unemployed parent cannot pay the full child support amount and doesn’t seek a modification, any unpaid amounts will accumulate as arrears. The parent will still owe these back payments and must pay them once they can do so.

  5. Enforcement Actions: If the unemployed parent fails to pay child support, the court or the Louisiana Department of Children and Family Services (DCFS) can take enforcement actions. This might include garnishing unemployment benefits, intercepting tax refunds, suspending licenses, or taking other legal actions to ensure payment.

  6. Job Search Requirement: In some cases, the court might require the unemployed parent to actively seek employment and provide proof of their job search efforts as part of the child support order.

In summary, child support doesn’t automatically stop because the other parent is unemployed. The court expects the unemployed parent to either continue making payments from any available income or seek a modification if their financial situation has changed significantly.

You cannot avoid paying child support by choosing to be unemployed or underemployed. If a parent isn’t making a real effort to find a job, is only looking for work in a specific field, and hasn’t considered other job options, the court may decide how much they should pay based on what they could earn, rather than what they currently make.

Whether unemployment or underemployment is voluntary and in good faith is a decision the court makes. A parent who quits or changes jobs voluntarily might get a reduction in child support payments, but they have to prove that:

  1. There was a change in their situation.
  2. The change was reasonable and justified.
  3. They are acting in good faith and not trying to dodge child support.
  4. The change won’t leave the child without reasonable financial support.

Usually, if a court agrees that a parent is acting in good faith, it’s because something out of the parent’s control forced the change, like going back to school to earn more money later, dealing with job issues, or starting a new business. Courts generally accept a short-term sacrifice if it could lead to a long-term benefit.

If you need assistance in enforcing a child support order, there are several steps you can take to ensure that the payments are collected. Here’s a guide to help you navigate the enforcement process:

  1. Contact the Louisiana Department of Children and Family Services (DCFS)

  2. Provide Necessary Information

    • Documentation: Ensure that DCFS has all the necessary information about the non-paying parent, including their name, address, employer details, Social Security number, and any other relevant information that can assist in locating them and enforcing the order.

    • Payment Records: Keep detailed records of any payments that have been missed, as well as any communication you have had with the other parent regarding child support. This information will be crucial in the enforcement process.

  3. File a Motion for Contempt

    • Court Action: If DCFS enforcement actions are not successful or you prefer to take legal action directly, you can file a motion for contempt in the court that issued the original child support order. This legal action asks the court to hold the non-paying parent in contempt for failing to comply with the support order.

    • Court Hearing: After filing the motion, a court hearing will be scheduled. Both you and the non-paying parent will have the opportunity to present your case. If the court finds the other parent in contempt, it can impose penalties such as fines, community service, or even jail time until the arrears are paid.

  4. Request Wage Garnishment

    • Income Withholding: Request that the court or DCFS initiate wage garnishment if it hasn’t already been done. This involves automatically deducting child support payments from the non-paying parent’s wages. The funds are then sent directly to you. For more information, see Garnishment Issues

  5. Seek Tax Refund Interception

    • Interception of Refunds: Ask DCFS to intercept federal and state tax refunds owed to the non-paying parent. These intercepted funds can be applied to any outstanding child support arrears. For more information see, Intercepting Tax Refunds For Child Support.

  6. Request License Suspension

    • Driver’s and Professional Licenses: DCFS can request the suspension of the non-paying parent’s driver’s license, professional licenses, and even recreational licenses (e.g., hunting or fishing licenses) until child support payments are made.

  7. Utilize Interstate Enforcement (if applicable)

Yes, there are important tax implications to be aware of when it comes to receiving or paying child support. Here's what you need to know:

  1. For the Paying Parent

    1. Non-Deductibility: Child support payments are not tax-deductible. This means that if you are the parent paying child support, you cannot deduct these payments from your taxable income on your federal or state tax return.

    2. No Tax Benefits: Unlike some other expenses related to dependents (like certain education expenses), child support payments do not provide any tax benefits or credits for the paying parent.

  2. For the Receiving Parent

    1. Non-Taxable Income: Child support payments you receive are not considered taxable income. This means you do not need to report child support payments as income on your federal or state tax return.

    2. No Impact on Taxable Income: Because child support is not taxable, it does not affect your tax bracket, and it doesn’t increase your tax liability.

  3. Dependency Exemption (Note on Tax Credits)

    1. Dependency Exemption and Tax Credits: Only one parent can claim a child as a dependent for tax purposes. Typically, the custodial parent (the one with whom the child lives for the majority of the year) has the right to claim the child as a dependent, which can provide certain tax benefits, such as the Child Tax Credit.

    2. Form 8332: However, the custodial parent can release the dependency claim to the non-custodial parent by signing IRS Form 8332. This allows the non-custodial parent to claim the child as a dependent on their tax return.

  4. Other Tax Considerations

    • Child and Dependent Care Credit: The custodial parent may be eligible to claim the Child and Dependent Care Credit, which can help offset the cost of childcare expenses if the care is necessary for the parent to work or look for work.

    • Earned Income Tax Credit (EITC): The custodial parent may also qualify for the Earned Income Tax Credit (EITC) if they meet the income requirements. The EITC can provide a significant tax benefit to low- and moderate-income families.

    • Child and Dependent Care Credit: The federal tax credit for daycare, known as the Child and Dependent Care Credit, allows parents to offset some of the costs of childcare for children aged 13 or younger. This credit is calculated using IRS Form 2441. In Louisiana, when determining the net childcare costs for child support purposes, this federal credit is applied to the total or actual childcare costs. Parents need to provide proof of these expenses, and if the childcare provider is an in-home provider, additional verification may be required. You can download Form 2441 from the IRS website to claim this credit. The credit is used to reduce your tax liability and is an addition to your basic child support obligations.

Last Review and Update: Aug 20, 2024
Was this information helpful?
Back to top