B
O
C
In most cases, the amount of child support payable by a non-
custodial parent to a custodial parent is determined according to
the Massachusetts Child Support Guidelines.
A frequently occurring situation when the Guidelines do not apply is
when the income of the payer spouse exceeds $100,000 or the
parties' combined income exceeds $135,000.
However, when income(s) brings child support outside the
Guidelines, a judge will use the Guidelines as a starting point to
determine what an appropriate amount of child support would be.
The other common situation when the Child Support Guidelines do
not apply is when both parents share physical custody of the
children, either by the children spending equal amounts of time with
each parent, or if one child lives primarily with one parent and the
other child lives primarily with the other parent.
In such a situation, often neither party pays child support to the
other, or child support substantially deviates from the Guidelines,
and both parties are responsible for providing for the children in
their care.
FACTORS TO BE CONSIDERED IN SETTING THE CHILD
SUPPORT ORDER
RELATIONSHIP TO ALIMONY OR SEPARATE MAINTENANCE
PAYMENTS
So long as the standard of living of the children is not diminished,
these guidelines do not preclude the court from deciding that any
order be denominated in whole or in part as alimony or as a
separate maintenance payment. It is the responsibility of counsel
representing the parties to present the tax consequences of
proposed orders to the court.
CLAIMS OF PERSONAL EXEMPTIONS FOR CHILD DEPENDENTS
In setting a support order, the court may make an order regarding
the claims of personal exemptions for child dependents between the
parties to the extent permitted by law.
MINIMUM AND MAXIMUM LEVELS
The guidelines recognize the principle that, in many instances, to
maintain a domicile and a reasonable standard of living for the
minor children, the custodial parent will choose to work. In those
cases, a disregard of gross income of the custodial parent is to be
applied up to a maximum of $20,000. The formula in these
guidelines is intended to be adjusted where the income of the
custodial parent exceeds the $20,000 disregard after consideration
of day care expenses.
These guidelines are also intended to ensure a minimum
subsistence level for those non-custodial parents whose income is
less than $100 per week. However, it is the obligation of all parents
to contribute to the support of their children. To that end, in all
cases, a minimum order of $80.00 ($18.46 per week) per month
should enter. This minimum should not be construed as limiting the
court’s ability to set a higher order, should circumstances permit.
Where the court makes a determination that either or both of the
parties is either purposely unemployed or underemployed, the
section of this guideline entitled ATTRIBUTION OF INCOME should
be consulted.
These guidelines are not meant to apply where the combined gross
income of the parties exceeds $135,000 or where the gross income
of the non-custodial parent exceeds $100,000. In cases where
income exceeds these limits, the court should consider the award of
support at the $100,000/$135,000 level as a minimum presumptive
level of support to be awarded. Additional amounts of child support
may be awarded at the judge’s discretion.
CUSTODY AND VISITATION
Custody
These guidelines are based upon traditional custody and visitation
arrangements. Where the parties agree to shared physical custody
or the court determines that shared physical custody is in the best
interests of the children, these guidelines are not applicable. The
guidelines are also not meant to apply for cases in which there is
split physical custody, i.e., each parent has physical custody of one
or more children.
2. Visitation
These guidelines recognize that children must be allowed to enjoy
the society and companionship of both parents to the greatest
extent possible. The court may adjust the amount of child support
beyond the 2 percent range (see Basic Order, Section III. A.) after
taking into consideration the parties’ actual time sharing with the
children and the relative resources, expenses, and living standards
of the two households.
In some instances the non-custodial parent may incur extraordinary
travel-related expenses in order to exercise court ordered visitation
rights. To foster parental involvement with the children, the court
may wish to consider such extraordinary expenses in determining
the support order.
custodial parent to a custodial parent is determined according to
the Massachusetts Child Support Guidelines.
A frequently occurring situation when the Guidelines do not apply is
when the income of the payer spouse exceeds $100,000 or the
parties' combined income exceeds $135,000.
However, when income(s) brings child support outside the
Guidelines, a judge will use the Guidelines as a starting point to
determine what an appropriate amount of child support would be.
The other common situation when the Child Support Guidelines do
not apply is when both parents share physical custody of the
children, either by the children spending equal amounts of time with
each parent, or if one child lives primarily with one parent and the
other child lives primarily with the other parent.
In such a situation, often neither party pays child support to the
other, or child support substantially deviates from the Guidelines,
and both parties are responsible for providing for the children in
their care.
FACTORS TO BE CONSIDERED IN SETTING THE CHILD
SUPPORT ORDER
RELATIONSHIP TO ALIMONY OR SEPARATE MAINTENANCE
PAYMENTS
So long as the standard of living of the children is not diminished,
these guidelines do not preclude the court from deciding that any
order be denominated in whole or in part as alimony or as a
separate maintenance payment. It is the responsibility of counsel
representing the parties to present the tax consequences of
proposed orders to the court.
CLAIMS OF PERSONAL EXEMPTIONS FOR CHILD DEPENDENTS
In setting a support order, the court may make an order regarding
the claims of personal exemptions for child dependents between the
parties to the extent permitted by law.
MINIMUM AND MAXIMUM LEVELS
The guidelines recognize the principle that, in many instances, to
maintain a domicile and a reasonable standard of living for the
minor children, the custodial parent will choose to work. In those
cases, a disregard of gross income of the custodial parent is to be
applied up to a maximum of $20,000. The formula in these
guidelines is intended to be adjusted where the income of the
custodial parent exceeds the $20,000 disregard after consideration
of day care expenses.
These guidelines are also intended to ensure a minimum
subsistence level for those non-custodial parents whose income is
less than $100 per week. However, it is the obligation of all parents
to contribute to the support of their children. To that end, in all
cases, a minimum order of $80.00 ($18.46 per week) per month
should enter. This minimum should not be construed as limiting the
court’s ability to set a higher order, should circumstances permit.
Where the court makes a determination that either or both of the
parties is either purposely unemployed or underemployed, the
section of this guideline entitled ATTRIBUTION OF INCOME should
be consulted.
These guidelines are not meant to apply where the combined gross
income of the parties exceeds $135,000 or where the gross income
of the non-custodial parent exceeds $100,000. In cases where
income exceeds these limits, the court should consider the award of
support at the $100,000/$135,000 level as a minimum presumptive
level of support to be awarded. Additional amounts of child support
may be awarded at the judge’s discretion.
CUSTODY AND VISITATION
Custody
These guidelines are based upon traditional custody and visitation
arrangements. Where the parties agree to shared physical custody
or the court determines that shared physical custody is in the best
interests of the children, these guidelines are not applicable. The
guidelines are also not meant to apply for cases in which there is
split physical custody, i.e., each parent has physical custody of one
or more children.
2. Visitation
These guidelines recognize that children must be allowed to enjoy
the society and companionship of both parents to the greatest
extent possible. The court may adjust the amount of child support
beyond the 2 percent range (see Basic Order, Section III. A.) after
taking into consideration the parties’ actual time sharing with the
children and the relative resources, expenses, and living standards
of the two households.
In some instances the non-custodial parent may incur extraordinary
travel-related expenses in order to exercise court ordered visitation
rights. To foster parental involvement with the children, the court
may wish to consider such extraordinary expenses in determining
the support order.
BOGLE
OKOYE
CHANG
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Family Law: Child Support
FACTORS CONSIDERED CONTINUED:
CHILD CARE CREDIT
The basic child support obligation set out in the
guidelines includes the non-custodial parent’s
share of child care expenses. Child care
expenses are not seen as a separate support
item and responsibility for them resides with the
custodial parent.
The reasonable cost of child care (costs as
defined by 26 USC 21, Internal Revenue
Service Code Section 21) actually paid is to be
subtracted from the custodial parent’s gross
income before the disregard formula is applied.
AGE OF THE CHILDREN
To reflect the costs of raising children, age has
been broken down into three groups: 0-12, 13-
18, and over 18. A single adjustment to the
basic order should be made based on the age
of the oldest child for whom support is to be
ordered. The support order where the oldest
child is 12 or under should be the basic support
order according to the schedule. Where the
oldest child is between the ages of 13 and 18,
the order should be increased by 10 percent of
the basic order amount. For cases involving
children over the age of 18, to the extent
permitted by the General Laws, the amount of
the order, if any, will be left to the Court’s
discretion.
Where the parties file an agreement with the
court that allows for private payment between
the parties, it is suggested that the incremental
age issue be addressed in the agreement.
HEALTH INSURANCE, UNINSURED, AND
EXTRAORDINARY MEDICAL EXPENSES
ATTRIBUTION OF INCOME
If the court makes a determination that either or
both parties is earning substantially less than
he or she could through reasonable effort, the
court may consider potential earning capacity
rather than actual earnings.
In making this determination, the court shall
take into consideration the education, training,
and past employment history of the party.
These standards are intended to be applied
where a finding has been made that the party is
capable of working and is unemployed, working
part-time or is working a job, trade, or
profession other than that for which he/she has
been trained.
This determination is not intended to apply to a
custodial parent with children who are under the
age of six living in the home.
PRIOR ORDERS FOR SUPPORT
To the extent that prior orders for spousal and
child support are actually being paid, the court
should deduct those payments from the gross
income before applying the formula to
determine the child support order. This section
applies only to orders for child support for
children other than those who are the subject of
the pending action.
EXPENSES OF SUBSEQUENT FAMILIES
In instances where the non-custodial parent has
remarried and has children by a subsequent
marriage, the court should examine such
circumstances closely to determine in the
allocation of available resources whether
consideration beyond Part II Section I (Prior
Orders of Support) should be given when the
custodial parent of children borne of the first
marriage, or subsequent marriages appears
before the court seeking a modification of the
existing child support order.
Expenses of a subsequent family may be used
as a defense to a request to modify an order
seeking an increase in the existing order, but
such expenses should not be considered a
reason to decrease existing prior orders. In
actions pursuant to G.L. c.209C, this paragraph
shall be construed to apply equally to children
born out of wedlock.
CHILD CARE CREDIT
The basic child support obligation set out in the
guidelines includes the non-custodial parent’s
share of child care expenses. Child care
expenses are not seen as a separate support
item and responsibility for them resides with the
custodial parent.
The reasonable cost of child care (costs as
defined by 26 USC 21, Internal Revenue
Service Code Section 21) actually paid is to be
subtracted from the custodial parent’s gross
income before the disregard formula is applied.
AGE OF THE CHILDREN
To reflect the costs of raising children, age has
been broken down into three groups: 0-12, 13-
18, and over 18. A single adjustment to the
basic order should be made based on the age
of the oldest child for whom support is to be
ordered. The support order where the oldest
child is 12 or under should be the basic support
order according to the schedule. Where the
oldest child is between the ages of 13 and 18,
the order should be increased by 10 percent of
the basic order amount. For cases involving
children over the age of 18, to the extent
permitted by the General Laws, the amount of
the order, if any, will be left to the Court’s
discretion.
Where the parties file an agreement with the
court that allows for private payment between
the parties, it is suggested that the incremental
age issue be addressed in the agreement.
HEALTH INSURANCE, UNINSURED, AND
EXTRAORDINARY MEDICAL EXPENSES
ATTRIBUTION OF INCOME
If the court makes a determination that either or
both parties is earning substantially less than
he or she could through reasonable effort, the
court may consider potential earning capacity
rather than actual earnings.
In making this determination, the court shall
take into consideration the education, training,
and past employment history of the party.
These standards are intended to be applied
where a finding has been made that the party is
capable of working and is unemployed, working
part-time or is working a job, trade, or
profession other than that for which he/she has
been trained.
This determination is not intended to apply to a
custodial parent with children who are under the
age of six living in the home.
PRIOR ORDERS FOR SUPPORT
To the extent that prior orders for spousal and
child support are actually being paid, the court
should deduct those payments from the gross
income before applying the formula to
determine the child support order. This section
applies only to orders for child support for
children other than those who are the subject of
the pending action.
EXPENSES OF SUBSEQUENT FAMILIES
In instances where the non-custodial parent has
remarried and has children by a subsequent
marriage, the court should examine such
circumstances closely to determine in the
allocation of available resources whether
consideration beyond Part II Section I (Prior
Orders of Support) should be given when the
custodial parent of children borne of the first
marriage, or subsequent marriages appears
before the court seeking a modification of the
existing child support order.
Expenses of a subsequent family may be used
as a defense to a request to modify an order
seeking an increase in the existing order, but
such expenses should not be considered a
reason to decrease existing prior orders. In
actions pursuant to G.L. c.209C, this paragraph
shall be construed to apply equally to children
born out of wedlock.
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