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Child support Child support (or child maintenance) is an ongoing, periodic payment made by a parent for the financial benefit of a child (or parent, caregiver, guardian) following the end of a marriage or other similar relationship.

States follow one of three basic models, or formulas, for calculating a child support obligation: (1) the Incomes Shares model, (2) the Percentage of Income model, or (3) the Melson Formula model. [3] The Income Shares Model asserts that minor offspring should receive the same amount of parental support as if the parents lived together.

The Office of Child Support Enforcement ( OCSE) is a United States government office responsible for overseeing the U.S. child support program. Child support is the obligation on parents to provide financial support for their children. OCSE was established with the Federal Government’s enactment of Child Support Enforcement and Paternity ...

The federal tax filing deadline for individuals has been extended to May 17, 2021. Quarterly estimated tax payments are still due on April 15, 2021. For additional questions and the latest ...