Deductions the Court Allows for the Purpose of Determining Child Support 

IMDMA §505(a)(2) and §505(a)(3) contain language that allows the court to consider specific deductions when calculating child support figures.  This is in an effort to keep child support fair for all party’s involved.  Below is a list of these allowable deductions.

1. Federal income tax
2. State income tax
3. Social security (FICA Payments)
4. Mandatory Retirement Contributions required by law or as a condition of employment
5. Union dues
6. Health and hospitalization for both the individual and dependants
7. Previously stated court ordered support
8. Expenditures for repayment of debts that represent reasonable and necessary expenses for production of income, medical expenditures necessary to preserve life or health, reasonable expenditures for the benefit of the child and the other parent, exclusive of gifts.  750 ILCS 5/50(a)(3)

See Also:

Calculating “Net Income” In Relation to Child Support

Is Child Support Tax Deductible? 

Children’s Right To Be Supported

Think About What is Best for the Child