IdahoChild Support Laws
Idaho Child Support Guide :: Table of Contents
Child support is an ongoing payment by a non-custodial parent to assist with the financial support of their children. Child support payments are often determined during the process of dissolution of a marriage through divorce, though the only requirements for requesting child support payments are establishment of paternity and maternity.
Child support is handled on a state level, and Idaho has a set of specific child support guidelines. On this page you can learn about how child support is calculated in Idaho, how custody split and extraordinary costs affect child support payments, and more.
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Idaho uses the "income share" method for calculating child support payments, which is designed to ensure that both the custodial and non-custodial parents contribute to their child's upkeep.
Idaho's child support formula directly accounts for parents who share custody of a child, and support payment amounts are connected to the custody split. Other special situations accounted for under Idaho's child support law include childcare costs and extraordinary medical costs. These costs may be additions to the basic Idaho child support order.
In a proceeding for divorce or child support, the court may order either or both parents owing a duty of support to a child to pay an amount reasonable or necessary for his or her support and education until the child is eighteen (18) years of age, without regard to marital misconduct, after considering all relevant factors which may include:
- The financial resources of the child
- The financial resources, needs, and obligations of both the custodial and noncustodial parents which ordinarily shall not include a parent’s community property interest in the financial resources or obligations of a spouse who is not a parent of the child, unless compelling reasons exist
- The standard of living the child enjoyed during the marriage
- The physical and emotional condition and needs of the child and his or her educational needs
- The availability of medical coverage for the child at reasonable cost as defined in section 32-1214B, Idaho Code
The actual tax benefit recognized by the party claiming the federal child dependency exemption. If the child continues his high school education subsequent to reaching the age of eighteen (18) years, the court may, in its discretion, and after considering all relevant factors which include those set forth in subsection of this section, order the continuation of support payments until the child discontinues his high school education or reaches the age of nineteen (19) years, whichever is sooner. All child support orders shall notify the obligor that the order will be enforced by income withholding pursuant to chapter 12, title 32, Idaho Code.
Child support can be arranged out of court by a mutual support agreement between the parents, or can be decided in Idaho family court through a child support order. In Idaho, a number of factors are taken into account when determining the amount of child support to be paid in court. Here is an explanation of the two most common methods used to calculate basic child support amounts.
Income Share Method
Under the income share model, the court uses economic tables to estimate the total monthly cost of raising the children. The non-custodial parent pays a percentage of the calculated cost that is based on their proportional share of both parents' combined income.
Example: The non-custodial parent of one child has an income of $2,000 per month, and the custodial parent has an income of $1,000 per month. The court estimates that the cost of raising one child is $1,000 a month. The non-custodial parent's income is 66.6% of the parent's total combined income. Therefore, the non-custodial parent pays $666 per month in child support, or 66.6% of the total child support obligation.
Percentage Of Income Method
This method of calculating child support is simple - a set percentage of the non-custodial parent's income is paid monthly to the custodial parent to cover basic child support expenses. The percentage paid may stay the same, or vary if the non-custodial parent's income changes.
Example: The non-custodial parent of one child has an income of $2,000 per month. The court orders a flat percentage of 25% of the non-custodial parent's income to be paid in child support to the custodial parent. Therefore, the non-custodial parent pays $500 per month in child support. If the non-custodial parent's monthly income changes, the dollar amount they pay in child support will change as well.
Idaho Child Support FAQ
- How does having shared custody of the child affect child support in Idaho?
- How are extraordinary medical costs treated by child support in Idaho?
- How are child care costs treated by child support in Idaho?
- Does child support cover college education expenses in Idaho?
- How is child support enforced in Idaho?
- What are child support arrears?
- How are child support payments taxed in Idaho?
How does having shared custody of the child affect child support in Idaho?
All states have a method of modifying the amount of child support owed in cases where the custody agreement provides for joint or shared custody of a child between both parents.
Idaho law accounts for shared custody of a child directly in the child support formula used to calculate payment amounts. This means that, in cases where custody is shared, the amount of child support paid by the paying parent will be reduced according to the amount of time they have custody of the child.
How are extraordinary medical costs treated by child support in Idaho?
Idaho has specialized guidelines for the sharing of a child's extraordinary medical care costs that are separate from, and in addition to, basic child support payments. Extraordinary medical costs are generally costs generated by things such as illness, hospital visits, or costly procedures such as getting braces.
Idaho treats extraordinary medical care costs as a "permissive deduction" for basic child support. This means that if the non-custodial parent pays child care costs, the judge may order the portion of the total monthly child care costs attributed to the custodial partner to be deducted from the noncustodial partner's monthly child support payment. If the custodial parent pays for child care, judge may order the non-custodial parent to pay a portion of the childcare costs in addition to basic child support.
How are child care costs treated by child support in Idaho?
Due to the high costs of child care for a single payment, Idaho has specialized guidelines that consider child care costs separately from the general costs of raising a child for the purposes of calculating child support payments.
Idaho treats child care costs as a "permissive deduction" for basic child support. This means that if the non-custodial parent pays child care costs, the judge may order the portion of the total monthly child care costs attributed to the custodial partner to be deducted from the noncustodial partner's monthly child support payment. If the custodial parent pays for child care, judge may order the non-custodial parent to pay a portion of the childcare costs in addition to basic child support.
Does child support cover college education expenses in Idaho?
While the state of Idaho has no explicit requirement for college expenses to be covered under child support, support for college expense by the non-custodial parent may be voluntarily agreed to by both parties, after which it is contractually enforceable.
How is child support enforced in Idaho?
In the state of Idaho, child support is enforced by the state child support agency. The state agency handles the location of non-custodial parents, enforcement of support orders, and the handling of unpaid child support arrears.
What are child support arrears?
Child support arrears are the amount of child support that is delinquent, or unpaid, by the noncustodial parent to the custodial parent. Child support arrears may be collected by the state through wage garnishment, bank levy. withholding of Idaho welfare benefits, or other collection methods.
How are child support payments taxed in Idaho?
Under IRS guidelines, the recepient of child support does not need to pay federal tax on child support payments, and the payer of child support cannot deduct their child support payments. This differs from the federal taxation of alimony payments, which are treated as taxable income by the receiver and are deductible by the payor. Idaho tax law may vary on tax treatment of child support.