A court may, therefore, modify the amount of child support due in the future but may not forgive or modify past-due child support. Id. See, also, Contra Costa Cry. Although arrearages are nonmodifiable, an equitable credit against an arrearage is not a modification of a child support obligation. Accordingly, a noncustodial parent may be entitled to an equitable credit against child support arrearage, but there is no entitlement to credit against future child support payments. Future obligations are not yet accrued, and because they are subject to modification, they are not ascertainable.
Many jurisdictions deem excess benefits as a gratuity on behalf of the children.
341 Pa. Super. Some jurisdictions refusing to credit excess Social Security benefits against accrued child support arrearage have reasoned that child support is meant to provide for the immediate needs of the child. The obligor should, therefore, not be permitted to accumulate arrearage in anticipation of future government benefits, while leaving the children's current needs unmet. We find, however, that it would be inequitable to punish a disabled parent unable to meet his or her current child support obligations because of an inability to work during the period in which the obligation accrued. Additionally, parties seeking credit for disability benefits often face significant health and financial problems.