Each state has their own customized features in their application of child support guidelines. Some Gross income states use flat percentages, while others vary the percentage according to income. Child support guidelines allow for variations in parental income, age of children, and number of children, to address specific family situations. The share of income between parents is usually considered in child support formulae, in both the Income Shares and Gross Income models. To compute child support, assumptions must be made for each of these variables.
Child support is separate and distinct from alimony.
Alimony is tax deductible to the payer and taxable to the recipient. Child support is not deductible and is not taxable. Alimony is ordered in cases where spousal support is required. By definition, child support can only be ordered with the presence of children. Cases often involve both alimony and child support.