A child aged 16 or older can seek their own modification of custody, however, the child carries the burden to prove that a change is in their best interest. The parent who enjoys primary physical custody, or the majority of custody in a joint physical custody arrangement can claim the tax exemption for the child. The parents can agree to alternate the tax credit exemption if the parent with custody signs IRS form 8322, Release of Claim of Exemption. If one parent is awarded physical custody of a child, and has less financial resources than the other parent, the custodial parent will receive child support. The amount a parent can receive for child support is set out in the Maryland Code in the Family Law article.
Child support is mandated by law.
Obligations for child support survive remarriage, bankruptcy, and move out of state. In addition, child support payments are not tax deductible. Generally speaking, child support obligations terminate upon a child's eighteenth birthday, although Maryland courts have upheld extended child support where the child's needs are extraordinary, or a promise for additional support has been made and the paying spouse has sufficient financial resources to honor the promise. If this condition is met, the court will entertain a petition for modification of child support. Otherwise, courts will not hear petitions for modification.