If the obligor (the person who must pay child support) has children other than those involved in the current divorce/proceeding, different percentages apply.

    Many income items can make up an obligor's net resources.  Net resources includes all wage and salary income and other compensation for personal services, interest, dividends, royalty income, self-employment income and net rental income, less social security taxes and federal income tax withholding for a single person claiming one personal exemption and the standard deduction.  Other deductions may also be available.  The guidelines apply to the first $7,500.00 of net resources per month. When net resources are above $7,500.00 per month, the court has discretion to set additional child support, based on the needs of the child. 

Except in very unusual situations, child support is now paid by wage withholding from the obligor's employer, and paid through the State Disbursement Unit in San Antonio.  The State Disbursement  Unit keeps records on when payments are received from payors, and when those payments are sent out to the recipients.

The child support guidelines apply equally to men and women.

 

The receiver of child support does not have to report child support payments as taxable income on their federal income tax return, and the payor can't deduct the child support they pay.  However, you can transfer the child dependency exemption from the custodial parent to the non-custodial parent, provided the custodial parent completes and signs IRS Form 8332, each tax year.

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