CALCULATING CHILD SUPPORT UNDER THE AMENDED STATUTE

The purpose of this blog is to inform the reader as to the procedure and law applicable
when calculating child support under the amended statute, recently amended and effective on July 1, 2017.

Net Income

Per Application 750 ILCS 5/505 (a)(3)(B), net income
since child support is ultimately determined on the basis of net
income. Under the income shares model of child support calculation,
the parties must determine their respective net incomes.
Per Section 505 (a)(3)(B) the term “net income” is defined as gross
income less “standardized tax” deductions which will be defined
shortly. That the term “net income” is also defined as gross income
less other adjustments that are to be determined pursuant to
subparagraph (F) of this same section, will also be discussed in
more detail later.

Standardized Tax

Standardized Tax deduction simply put is the aggregate of the
following taxes:
a. Federal income tax (using properly calculated withholding or
estimated payments).
b. State income tax (using properly calculated withholding or
estimated payments.)
c. Social Security or self-employment tax.
d. Or if there is no social security tax, then mandatory retirement
contributions required by law that are not voluntary. This will
include mandatory government pensions or union pensions.
This does not include voluntary 401(k) contributions.

Once we have considered the other adjustments that are allowed by statute
we can determine a final net income that can be applied to the income
shares model of child support calculation.

About the author:
James M. Kelly is engaged in representing clients in contested and uncontested
dissolution of marriage proceedings and bankruptcy proceedings, both Chapter 7 and
Chapter 13. James Kelly, has been practicing in the northwest suburbs of Cook County
and to a very relevant extent McHenry County, Lake County and DuPage County. James
Kelly has been admitted to the practice of law in the State of Illinois since 1994.