A judge will rarely deviate from the formula amount by ordering child support in a lesser or greater amount. A parent who is required to pay child support can claim the child as a tax exemption. Unless the parties agree otherwise, the court is required to allocate the dependency exemption in proportion to the parties' contribution to the cost of raising the children. Even the parent who receives child support from the other may be allowed to claim the exemption. If a parent has not paid all court ordered child support in any given year, he or she can't claim the child as a dependent.
Parents can make their own private agreements regarding support issues.
Child support obligations end when the child turns 18. Child support obligations terminate when the child turns age nineteen or is otherwise emancipated, unless the child is disabled. Even though child support terminates at age nineteen, the court can order the parties to contribute to the child's college expenses. Child support money has to be spent directly on the children. There is no law which states that the money has to be used directly for the children.