In North Carolina, child support guidelines
have been enacted. They create a rebuttable
presumption of the reasonable monthly amount
of child support. Attached is an outline explaining
these child support guidelines. You should
note that these guidelines are presumptive,
that is, the court will follow them in most
cases. They can be deviated from only when
their application would be inequitable in some
substantial way. Also, you will need to provide
the income verification including two months
worth of pay stubs or an employer's statement.
If you are self-employed, then records for
receipts and expenses. Also, you must provide
your most recent tax returns, both federal
and state. Court rules require your spouse
to do the same thing.
You should be aware that a noncustodial spouse's
child support obligation continues until the
child reaches age eighteen except that if the
child is otherwise emancipated, payment will
terminate at that time. If the child is still
in primary or secondary school when she reaches
age eighteen, the court in its discretion,
usually will order support payments to continue
until she graduates, otherwise ceases to attend
school on a regular basis or reaches age 20,
whichever comes first. A party by agreement
may obligate himself or herself to make such
payments beyond these time limits. There is
no legal obligation of a supporting spouse
to pay for college education expenses. This
obligation arises only if the supporting spouse
voluntarily agrees to assume it.
Both child custody and child support are issues
that either party can raise any time before
the child turns eighteen. Either spouse can
petition the court to change its prior order
of custody or support based on a showing by
the moving party that circumstances have substantially
changed.
Child support is not taxable as income to the
receiving spouse and is not a deduction to
the paying spouse. The Federal tax exemption
for each child normally goes to the custodial
parent who has the child the majority of the
time. This deduction, however, can go to either
parent if both parents agree or to the non-custodial
parent by court order.
