B – State of Illinois
Part 1: Description of the Child Support Model
A. Overview
In 1984, due to the varied procedures and extensive judicial discretion that yielded inconsistent child support award decisions, the US Congress enacted the Child Support Enforcement Amendments of 1984.47 These amendments required states to adopt state wide advisory child support guidelines that were based on specific and numeric criteria by October 1, 1987. However, judges were allowed discretion as to whether to follow the guidelines. Although states established guidelines in accordance with the legislation, inconsistencies continued.48
As a result, Congress promulgated the Family Support Act of 1988.49 This Act not only affirmed the use of child support guidelines but also mandated the use of the guidelines as a rebuttable presumption in the determination of child support amounts. Further, the Act stipulated that each state must review their guidelines every four years to ensure that their application results in the determination of appropriate child support amounts.
In 1984, Illinois enacted in its statutes50 a fixed percentage model, or what was then referred to in their legislation as the Obligor51 Net Income Model.52 In this model, the appropriate child support amount53 was determined by applying a fixed percentage, which varied by the number of children subject to the order, to the income of the parent required to pay child support.
Part 3 of this Summary Report highlights the various changes since 1984 to the Illinois child support legislation. However it is important to note that in 2017, legislation was introduced that resulted in significant changes to the way in which child support was to be determined. This included moving from a fixed percentage model to an income shares model to determine the relevant child support amount.
The current Illinois child support model is referred to as the Illinois Child Support Guidelines and is set out in legislation in the Illinois Marriage and Dissolution of Marriage Act.54
Included in the legislation is the rationale underlying the guideline:55
- To establish as state policy an adequate standard of support for children, subject to the ability of parents to pay;
- To make awards more equitable by ensuring more consistent treatment of persons in similar circumstances;
- To improve the efficiency of the court process by promoting settlements and giving courts and the parties guidance in establishing levels of awards;
- To calculate child support based upon the parents' combined adjusted net income estimated to have been allocated to the child if the parents and children were living in an intact household;
- To adjust the child support based upon the needs of the children; and
- To allocate the amount of child support to be paid by each parent based upon the child support and the child's physical care arrangements.
The guidelines provide a rebuttable presumption for calculating child support amounts within the state of Illinois. The guidelines may be rebutted in whole or in part however, every order rebutting the guidelines must state the reason for the deviation. The family court is required to issue child support amounts in accordance with the guidelines unless applying the guidelines would be unjust, inappropriate or not in the best interests of the children.
The Illinois Guidelines consider several factors:
- The incomes of both parents;
- How many nights the child spends with each parent;
- Whether one or more children are living with a parent in a shared or split custody situation;
- Whether either parent is paying for a prior child support obligation or has other minor children living in the household for whom they have legal responsibility; and
- Other special circumstances such as the cost of extraordinary expenses such as health insurance premiums, medical costs, tuition and childcare.
B. How can Parents Obtain a Child Support Award?
In Illinois, either parent can file for a support petition requesting the court to order the other parent to pay child support. In these cases, the court is required to use the Illinois Guidelines.
Child support can also be determined through an administrative rather than a judicial system in Illinois. The Division of Child Support Services (DCSS) of the Illinois Department of Healthcare and Family Services (IDHFS)56 is federally mandated to assist any parent who requests services,57 or who receives certain types of financial assistance,58 and is seeking financial support for a child, as well as the establishment of paternity and/or support for a child in their care. Should either parent choose this option, DCSS files all actions and pursues any administrative remedies, such as the enforcement of any orders. In addition to establishing child support amounts, the DCSS provides a variety of other services for parents, employers, and other child support agencies such as establishing paternity, locating a delinquent paying parent, and providing information to parents on how child support is established in Illinois.
If the child or the parent requesting child support receives social assistance or public benefits from the state, the determination and enforcement of child support is done by DCSS. Whether the services provided by DCSS are mandatory or discretionary depends on the type of social assistance benefits received. For example, all parents in receipt of child support payments, who are referred to as obligees under the Illinois model,and who receive the Temporary Assistance for Needy Families (TANF), are automatically provided with child support services from DCSS. TANF clients must cooperate with DCSS in order to keep receiving these benefits.
Obligees who receive medical assistance benefits are automatically offered child support services, but are not required to use the services of DCSS. In these cases, the services are optional and the receipt and amount of the benefits received are not affected if the parent chooses to not use the services.
C. How the Formula Works
To assist parents in determining their child support obligations, the DCSS is required to create and publish an online calculator tool called an Income Shares Estimator.59 In addition, they are required to develop two other schedules. The first is an Income Shares Schedule Based on Net Income60 that reflects economic data on how much two parents typically spend on their children for a range of family incomes and number of children. The second is a Gross to Net Income Conversion Table Using Standardized Tax Amounts that computes net income by deducting the standardized tax amount from gross income.61 The online calculator, related worksheets and relevant tables provide parents with the tools they require to develop an estimate of the possible child support award for their circumstances.
As noted above, the Illinois Child Support Guidelines also allow for adjustments to the basic child support amount for additional expenses required for the child such as childcare, tuition and medical expenses. As well, provisions exist to accommodate shared and split custody arrangements. Part 2 of this Summary Report includes the specific elements and relevant detailed calculations contained in the formula. To assist the reader in understanding the application of the Illinois Guidelines in a simple case where the child spends less than 40% of the time on an annual basis with the paying parent, the following six steps are completed to calculate the child support amount:
Step 1 - Determine each parent’s income
The gross monthly income of each parent is determined.
Step 2 - Determine each parent’s monthly Net Income Available for Child Support and combine them to generate Combined Adjusted Net Monthly Income
Using the Gross to Net Income Conversion Table, the net monthly incomes for both parents are determined. This results in the Adjusted Net Monthly Income for each parent. These amounts are calculated, and the result is called the Combined Adjusted Net Monthly Income.
Step 3 - Determine the proportional share of income for each parent
Each parent’s percentage share is calculated by dividing the Combined Adjusted Net Monthly Income by each parent’s Adjusted Net Monthly Income.
Step 4 - Determine the basic child support obligation
Using the table Income Shares Schedule Based on Net Income, the appropriate basic child support obligation based on the Combined Adjusted Net Monthly Income and relevant number of children is determined.
Step 5 - Determine each parent’s share of the basic child support obligation
Each parent’s contribution is then determined by multiplying each parent’s percentage share by the appropriate amount determined using the Income Shares Schedule Based on Net Income.
Step 6 - Add proportional shares of other expenses to basic child support obligation.
If applicable, each parent’s proportional share of health insurance premiums/coverage; and other expenses for: extracurricular activities or school expenses; or childcare expenses are calculated. These amounts are part of the online calculation but are not added to the final child support amount.
A seventh step is completed to reflect an allowance for shared or split physical care, if applicable.
Part 2: Elements of the Child Support Model
A. Data Source used to Determine Expenditures on the Children
How are expenditures for the child determined?
As noted earlier, the general premise of an income shares model is that each parent is responsible for their share of the prorated expenses of raising their children.
The DCSS is required to create a table or schedule of basic child support obligations that reflects economic data on how much two parents in an intact family typically spend on their children. DCSS has done so and it is called the Income Shares Schedule Based on Net Income.62 These economic data are collected for a range of family incomes and number of children. Using these data, a schedule is developed that consists of a chart that allows parents to determine their basic child support obligation according to their combined net income and the number of children for which support is being calculated.
Measurements of child-rearing expenditures underlying the amounts contained in the Income Shares Schedule Based on Net Income are based on the Betson-Rothbarth (“BR”) methodology of estimating child rearing expenditures.63 In simple terms, the BR approach is a “marginal cost” approach that compares expenditures of two sets of equally well off households – one set consists of a couple with children and the second set consists of couples without children. The difference in expenditures is assumed to be the cost spent on raising the child.64
The data used to develop this methodology are derived from the United States Department of Agriculture (USDA) Consumer Expenditure Survey administered by the Bureau of Labor Statistics.65
In turn, the Centre for Policy Research converted them to 2017 price levels (i.e., February 2017) using changes in the Consumer Price Index. The BR measurements only cover one, two, and three children. The number of families in the Consumer Expenditure Survey (CES) with four or more children is insufficient to produce reliable estimates. For many child support guidelines, the National Research Council’s equivalence scale, as shown below, is used to extend the three-child estimate to four and more children.66
Several adjustments have been made to the methodology to ensure there is no double counting of expenditures and to ensure consistency with the accompanying policy that allows for variations to the schedule amounts, such as shared physical care.67
How are the expenditures reflected in the formula calculations?
As noted earlier, application of the guideline requires the use of pre-determined lookup tables one of which is entitled Income Shares Schedule Based on Net Income.68 This table incorporates economic data on how much two parents typically spend on their children for a range of family incomes and number of children. This table allows parents to look up their monthly combined available net income and match it to the basic child support obligations (basic child costs), based on the number of children for which support is being calculated. This table sets out the combined monthly income of the two parents in income bands and number of children (1 to 6). The first income band is $775.00 - $824.99 per month of combined income while the last income band is $29,975.00 - $30,024.99.69
The tables do not include childcare, the cost of the child’s health insurance premium, and any out-of-pocket expenses for the child’s healthcare. The guidelines calculation considers the actual amounts expended for these items on a case-by-case basis.70
These tables are updated every four years with the most recent update being completed in 2018.71
B. Approach Used to Apportion the Amount that the Two Parents Will Share
The Illinois Child Support Guidelines are based on an income shares model. In this model the formula includes calculations that require information on the net incomes of both parents. To determine the amount of available income for child support, the incomes of both parents are added together to produce their combined net income amount. Their respective income percentages are then calculated. This percentage is multiplied by the child support obligation amount to determine the child support amount that the paying parent is responsible for.
C. Accompanying Policy/Legislation (Rules)
i) Determination of income
Both parents must provide their gross income. Gross income includes all types of income: wages (salaries, commissions, bonuses, and other income), income earned as an independent contractor, and all other taxable income that does not come from earnings, (e.g. dividends, severance pay, pensions, workers' compensation, alimony received, etc.).
Gross income does not include income received from means tested public assistance programs, such as Temporary Assistance to Needy Families, Supplemental Security Programs etc., or benefits and income received by the parent for other children in the household.
The gross income is then converted to net income using either a standardized or individualized approach as outlined below.
As indicated earlier, the DCSS is required to develop and provide a standardized Gross to Net Income Conversion Table Using Standardized Tax Amounts that assists parents in converting their gross income to net income. This table essentially computes net income by deducting the standardized tax amount from gross income. The Act defines what standardized tax amounts are to be used72 and includes a list of allowable deductions including:
- The total of federal and state income taxes for a single person claiming the standard tax deduction;
- A personal exemption; and
- The applicable number of dependency exemptions for the minor child or children of the parties, including the social security tax and the Medicaid tax calculated at the Federal Insurance Contributions Act rate.73
Once both parties have determined their respective gross income amounts, they are required to use this table to determine their net monthly income, which will be used to calculate the joint child support obligation. The Gross to Net Income Conversion Table Using Standardized Tax Amounts contains gross to net income conversions for the receiving parent, by the number of children, and a separate column for the gross to net conversion for the paying parent.
Provided that certain criteria are met,74 the Act allows parties to use an individualized approach that consists of determining the specific tax conversion from gross to net income for that person, for the purposes of the child support calculations and not use the standardized conversion table. For example, if both parties agree to individualized tax calculations or when the majority of a party’s income is derived from the ownership of a small business income, the individualized approach is used.
Adjustments to net income75
Illinois provides for adjustments to each parent’s net income for “dependents”, i.e. children and spouses, who they are either paying support for and/or who they are legally responsible for. These are called a Multi-family Adjustment and deductions may be made under the following circumstances:
- Where there is a court order for child support being paid, that amount may be deducted from the parent’s net income;
- Where there is no court order but it is established that a parent has responsibility for a child either living inside or outside of their household, the court shall deduct from the parent's net income the amount of financial support actually paid by the parent for the child, or 75% of the support the parent should pay under the child support guidelines (before this adjustment), whichever is less. Only the responsible parent’s income is to be used; and
- Where there are obligations pursuant to a court order for spousal maintenance in the pending proceeding actually paid or payable to the same party to whom child support is to be payable, or actually paid to a former spouse pursuant to a court order, that amount shall be deducted from the parent's after-tax income unless the maintenance obligation is tax deductible to the paying parent for federal income tax purposes. In these cases it must be deducted from the paying parent's gross income for purposes of calculating the parent's child support obligation.
ii) Income attribution
Unemployment or underemployment: If a parent is voluntarily unemployed or underemployed, child support is calculated based on the determination of potential income. A determination of potential income is made by ascertaining employment potential and the probable earnings level based on the paying parent’s work history, occupational qualifications, prevailing job opportunities, the ownership by a parent of a substantial non-income producing asset, and earning levels in the community.76
If there is insufficient work history to determine employment potential and probable earnings level, there is a rebuttable presumption that the parent's potential income is 75% of the most recent United States Department of Health and Human Services Federal Poverty Guidelines for a family of one person.77
iii) Impact of custody and parenting time
Non-Shared Parenting Time
There is no calculation for care of a child if the time spent with a parent is under 146 overnights (40%) on an annual basis.
Shared Parenting Time
If each of the parents is responsible for the child for at least 146 overnight stays per year, the case is considered to be a shared parenting situation. In these situations, the Basic Support Obligation is multiplied by 1.5 to establish the Shared Physical Care Support Obligation.78
- This amount is then prorated between the parties based on the combined net incomes of both parties.
- Then, the child support amount is calculated for each parent by multiplying that parent’s portion of the Shared Physical Care Support Obligation by the amount of time the child spends with the other parent. For example, if one parent has the child for 200 overnights and the other for 165, then their respective portions would be 55% and 45%, and these percentages are then applied to each parent’s Shared Physical Care Support Obligation.
- Finally, the respective Shared Physical Care Support Obligations are compared, with the parent owing more child support paying the difference between the two Shared Physical Care Support Obligation amounts.
Split parenting
In split parenting situations, where there is more than one child and each parent has physical custody of at least one but not all children, the support is calculated by completing two worksheets. Each worksheet is completed by calculating what the first parent would owe to the other parent if the child in their care were the only child. The parent who owes the greater obligation is ordered to pay the difference in support to the other parent. In split custody arrangements, the courts have the discretion to deviate from the guidelines.79
iv) Special expenses
All costs are apportioned between the parents based on the percentage of their combined child support income.80 The costs include:
- Costs for special medical or development needs: These are considered a deviation from the rebuttable presumption from the calculated formula child support amount. In these cases, the court must provide reasons for deviation in writing;
- Extracurricular activities and school expenses: The court, in its discretion, in addition to the basic child support obligation, may order either or both parents owing a duty of support to the child to contribute to the reasonable school and extracurricular activity expenses incurred, which are intended to enhance the educational, athletic, social, or cultural development of the child; and81
- Childcare expenses: The court, in its discretion, in addition to the basic child support obligation, may order either or both parents owing a duty of support to the child to contribute to the reasonable childcare expenses of the child. The childcare expenses shall be made payable directly to a party or directly to the childcare provider at the time of services.82
v) Concept of undue hardship
The guidelines can be rebutted upon a preponderance of evidence that the results are not in the best interests of the child or are inequitable to the parties. As well, the guidelines can be rebutted in whole or in part. Every order rebutting the guidelines must state the reason for the deviation. The court may decline to adopt any agreement deviating from the guidelines that is clearly contrary to the best interests of the child.
vi) Variations or modifications to orders
A modification is a change to an existing judicial or administrative child support order. The modification processed by DCSS applies only to the child support provision of the order and/or the provision for the child’s health care. Judicial orders are modified through the courts and administrative orders are modified through DCSS.
Not less than once every three years, DCSS notifies each parent subject to a child support order of the right to request a review of their order, and the appropriate place and way in which the request should be made.
Orders qualify for the modification review process if one of the following conditions exists:
- At least three (3) years have passed since the establishment of the order or the last modification review; or
- There is a substantial change in the noncustodial parent’s income; or
- The order does not address healthcare coverage for the child; or
- That the modified child support amount deviates from the previous Illinois guidelines amount by more than 20% and at least $10.
A written request for a review is received by DCSS from the custodial parent, noncustodial parent, or another state. After the request for a modification review is received by DCSS, both parents are sent a notice stating whether or not their order qualifies for a modification review. This usually occurs within 30 days after the receipt of the request by DCSS. This time frame may vary depending on the workload of the office completing the review.83, 84
vii) Other considerations
Age of the child: Child support orders automatically terminate when all minor children have reached the age of 18 years old and have graduated from high school. If the child is over 18 and has not finished high school, the child support will terminate when the child is 19 or when the child receives a high school diploma – whichever occurs first.
Minimum support: For a parent with gross income either at or below 75% of the Federal Poverty Level, child support is set at $40.00 per month per child with a cap set at $120 per month. In cases where parents have no gross income and receive means-tested income; who cannot work for medical reasons; or are incarcerated; or in an institution, there is a rebuttable presumption that the $40 per month minimum order is inapplicable and a $0 amount can be ordered.
Maximum support levels: The Schedule of Basic Child Support Obligations sets out amounts of child support up to a combined monthly net income of $30,000 per month. Courts may use their discretion to determine the appropriate child support amount beyond that monthly net income amount. However, the obligation shall not be less than the amount determined at the highest combined monthly net income category.
Part 3: Summary of Key Changes to the Child Support Guidelines Legislation
Overview of the Changes
As noted earlier, historically the Illinois Child Support Guidelines Model was based on the percentage of the paying parent’s income. This model determined a child support amount using the number of children the paying parent shared with the other parent. Then, using the number of children as a guide, the model prescribed a percentage of their income that was to be used to determine the child support amount. This methodology assumes a similar contribution on the part of both parents. The percentage of the paying parent’s income that is used dates back to 1984 when child support legislation was first introduced in Illinois. The percentages used in this early fixed percentage of income model were: 20% for one child; 25% for two children, and 32% for three children.85
From 1984 to 2003 there were no substantial changes to the guidelines or the percentage-based child support awards.
200386
The percentages to be applied to the paying parent’s income were changed to the following:
- 20% for one child;
- 28% for two children;
- 32% for three children;
- 40% for four children;
- 45% for five children; or
- 50% for six or more children.
2017
Following the mandated review in 2010 by the Illinois Child Support Advisory Committee and after 7 years of extensive consultations, several amendments came into effect that significantly changed the way child support was to be calculated. Included in these changes was moving from a fixed percentage model to an income shares model as the basis for the calculations of child support.87
A summary of the reasons for the change were as follows:
- As a result of the narrowing of the income gap between the incomes of the parties (paying parent and party receiving support), it was decided that the income of both parents should be considered in the calculation of child support.88 Using a fixed percentage model, the income of the receiving parent was not relevant in the determination of the child support award. In situations where the paying parent was earning significantly more than the party receiving support, using a fixed percentage model, they would be paying a larger share of the child’s expenses. However, as the income gap between the parties closes, the argument could be made that the percentage amount of the child’s expenses that the paying parent was required to pay was not fair and equitable;
- There was an overall perceived unfairness because the income of the custodial parent was not taken into account in the determination of child support amounts;89 and
- Former rules did not take into account parenting time.90
In addition to the change from a fixed percentage model to an income shares model, several other significant changes were made:91
- The requirement for DCSS to provide online tools and worksheets;
- The use of expenditure data children in intact families to determine the basic child support amounts;
- The use of standardized tables to convert gross monthly income to net monthly income; and
- Provisions to adjust the basic child support amount to reflect shared parenting and split custody arrangements.
2019
As of February 2019, further amendments were made to the Illinois Child Support Guidelines in accordance with Public Act 099-0746:92
- On January 1, 2019, the US federal government under the Tax Cuts and Jobs Act 201793 maintenance (alimony) is no longer tax-deductible to the paying spouse and it is no longer included in the calculation of gross income for the recipient parent; and
- As a result of these federal tax reforms, the 2019 Illinois amendments included modifications to the definition of gross and net incomes for both parties and how to treat maintenance orders pre-2019 and post-2019.94
B. Overview of Commentary and Leading Case Law on the Child Support Model
There has only been one specific case identified that has resulted in any legislative changes to the Illinois Child Support Guidelines and that concerned the calculation of support for “multiple families”, i.e. a paying parent has obligations for children from a previous relationship. In 1997, the Potts case95 established the concept of “first in time”, meaning that the first child born was due the largest portion of support and that children born subsequently would be due a percentage of the remaining net income after subtracting support for the child who was first-born.
Part 4: Summary of the Literature that Assesses the Model
No formal evaluations or studies have been conducted to examine the effectiveness, fairness or efficiency of the Illinois model. However, a review of the available literature on the advantages and disadvantages of the various elements of the Illinois model revealed the following opinions on the model.96
A. Advantages
- Underlying philosophy is fair and equitable in that it uses the income of both parents.97, 98
- The income shares model is used by the majority of states and is the most commonly used method – that in of itself indicates that it is one of the more accepted approaches to determining child support.99, 100
- Changes in approach in 2017 responded to growing dissatisfaction from parents and family law professionals concerning the inequities in child support amounts from using the previous fixed percentage model.101
B. Disadvantages
- The rules and calculations are complex. Users must have access to a computer and worksheets etc. The rules and calculations are not easy for parents to understand.102
- Calculations from gross to net income are cumbersome and too generic, which argues for the use of individualized tax calculations. Parties can opt to not use tables. However, grounds are limited and it is too early to determine level of effort required to present information to the Courts to justify a deviation from the table amounts. Concerns also have been raised about how variable income is to be treated by the Courts.103
- How the calculations underpinning the table Income Shares Schedule Based on Net Income were developed is not easy to understand. Consequently, it is difficult to argue for exceptions to the basic amount, such as the potential increases in the costs of raising children as a result of regional variations.104
- Inherent methodological concerns underpinning the Income Shares Schedule Based on Net Income, which usesexpenditure data on two parent families, when research shows patterns of expenditures differ in one-parent families.105
- Potential of abuse concerning how parents calculate the number of overnights.106
Part 5: Selected Case Scenarios Using the Illinois Guideline
Illinois provides a calculator tool on its website. The following tables provide the results using two case scenarios – one simple, one complex. All amounts are in US dollars. The detailed calculations for the two scenarios using the Illinois online calculator – Income Shares Estimator are attached as Appendix B.
Case Scenario 1: Fred and Jane have one child named Sally. Sally is under the age of 18. Fred has care and custody of Sally for 50 overnights per year. The parents have annual gross incomes of $50,000 (Fred) and $30,000 (Jane).
| Monthly Net Obligation | |
|---|---|
Case Scenario 1: one child, no shared care, no other dependents, single wage earners. |
$597.29 |
Case Scenario 2: Joe and Carla have one child named Beth. Beth is under the age of 18. Carla has an annual gross income of $30,000. Joe has an annual gross income of $50,000. Joe has care and custody of Beth for 180 overnights per year. Joe is also the parent of a dependent child named Sam who is also under the age of 18. Sam resides with Joe. The cost to Joe to support Sam is $500 monthly. Joe also pays childcare expenses for Beth of $12,000 annually, or $1000 per month. As well, Carla pays for extracurricular activities for Beth - $2600 annually for these activities - or $216 per month.
| Monthly Net Obligation | |
|---|---|
Case Scenario 2: one child, shared care and one other dependent child, middle-income earners. |
Child Support Obligation: $108.00 |
Appendix A: References
A. Traub & Associates, New Child Support Law Now in Effect. Posted in Child Support Blog (October 16, 2017).
https://www.atclaw.com/divorce-lawyers-illinois/new-child-support-law-in-effect
Child Support Enforcement Amendments of 1984;pub. L. No. 93-378, 98 Stat. 1305).
https://www.govinfo.gov/content/pkg/STATUTE-98/pdf/STATUTE-98-Pg1305.pdf
Family Support Act of 1988, Pub.L. No. 100-485,102 Stat.2343.
https://www.govinfo.gov/content/pkg/STATUTE-102/pdf/STATUTE-102-Pg2343.pdf
Illinois General Assembly, Public Act 100-0923. http://www.ilga.gov/legislation/publicacts/100/PDF/100-0923.pdf
Sanders, J. David. “Shared Responsibility: Time for Illinois to Adopt the Income Shares Model of Child Support.” Southern University Law Journal Vol. 38 (2014).
https://law.siu.edu/_common/documents/law-journal/articles-2014/8 - Sanders Comment - Final.pdf
Shafer, Nancy Chausow.“Income Shares is Here: Now What? Implementation Issues and Some Possible Solutions.” The Journal of The DuPage County Bar Association (2017). https://www.dcba.org/mpage/vol300917art4
Venohr, Jane C. “Differences in State Child Support Guideline Amounts: Guidelines Models, Economic Basis, and Other Issues.” Journal of the American Academy of Matrimonial Lawyers Vol. 29, No. 2 (2017).
http://old.aaml.org/library/journal-of-the-american-academy-of-matrimonial-lawyers/volume-29-2017-number-2
Venohr, Jane C. Technical Documentation: Illinois Schedule of Basic Obligations and Standardized Net Income Table. Submitted to: Illinois Department of Healthcare and Family Services Division of Child Support Services (June 12, 2017). https://www.illinois.gov/hfs/SiteCollectionDocuments/TechnicalDocumentationIllinoisScheduleNetIncomeTable.pdf
Contact Person
Bryan Tribble
Public Service Administrator
Department of Healthcare and Family Services
Appendix B: Two Case Scenarios
| # of children for whom support is sought 1 (Sally) | A | B | C | |||
|---|---|---|---|---|---|---|
Parent A |
Parent B |
Combined Total |
||||
Determination of Net Monthly Income |
1 |
Gross Monthly Income from All Sources (includes maintenance received if established prior to 2019 and social security dependent benefits for subject child paid on behalf of the retired / disabled parent, less maintenance paid / payable if established prior to 2019; excludes means tested benefits (e.g., TANF, SSI, SNAP, etc.) and benefits / income received for non-subject child.) |
1 |
$2,500.00 |
$4,166.67 |
|
2 |
Standardized Net Income (Using Standardized Net Income Conversion Table) |
2 |
$2,033.00 |
$3,215.00 |
|
|
3 |
Individualized Net Income (Requires joint stipulation or court determination) |
3 |
|
|
|
|
4 |
Maintenance received if established after January 1, 2019, or by agreement of the parties |
4 |
$0.00 |
$0.00 |
|
|
5 |
Maintenance paid / payable if established after January 1, 2019 or by agreement of the parties |
5 |
$0.00 |
$0.00 |
|
|
6 |
Multi-family Adjustment with Order: |
6 |
$0.00 |
$0.00 |
|
|
7 |
Multi-family Adjustment without Order : |
7 |
$0.00 |
$0.00 |
|
|
8 |
Adjusted Net Income (Add each parent’s line 4 to line 2 or 3, then subtract line 5, line 6, and/or line 7 from that sum to determine his/her adjusted net monthly income to be used in the following steps. Next, add 8A and 8B to determine 8C.) |
8 |
$2,033.00 |
$3,215.00 |
$5,248.00 |
|
Computation of Basic Child Support Obligation |
9 |
Each Parent’s Percentage Share of Adjusted Net Income (Each parent’s line 8 divided by 8C.) |
9 |
38.74 % |
61.26 % |
|
10 |
Basic Child Support Obligation Based on Combined Adjusted Net Income (Using 8C, find the corresponding combined net income on the Schedule of Basic Child Support Obligations.) |
10 |
|
|
$975.00 |
|
11 |
Each Parent’s Contribution toward the Basic Child Support Obligation (Line 10C multiplied by each parent’s line 9.) |
11 |
$377.72 |
$597.29 |
|
|
Health Insurance Coverge |
12 |
Cost of Child’s Health Insurance Premium (Actual amount of the total health insurance premium attributable to the subject child, placed in the column of the providing parent) |
12 |
|
|
|
13 |
Each Parent’s Share of the Child’s Health Insurance Premium (Line 12A or B multiplied by each parent’s line 9.) |
13 |
$0.00 |
$0.00 |
|
|
*Other Expenses |
14 |
*Extraordinary Extracurricular Activities and School Expenses (Basic extracurricular activities and school expenses are included in the Schedule and Basic Child Support Obligation. Total cost entered in 14C. Then, to determine each parent’s share, multiply 14C by each parent’s line 9.) |
14 |
$0.00 |
$0.00 |
$0.00 |
15 |
*Child Care Expenses *(Total cost entered in 15C. Then, to determine each parent’s share, multiply 15C by each parent’s line 9.) |
15 |
$0.00 |
$0.00 |
$0.00 |
|
|
|
Child Support Obligation (If insurance is being provided by the parent who is also the obligor, then the obligee’s share of health insurance from line 13 is subtracted from obligor’s line 11, unless obligee’s net income (line 2 or 3) is less than 133% of the Federal Poverty Guidelines, with the resulting amount appearing at right. If insurance is being provided by the parent who is the obligee, then amount at right will be line 11. The obligor’s share of the health insurance from line 13 will appear below and is ultimately added to the obligation.) |
|
$0.00 |
$597.29 |
|
|
|
Health Insurance Obligation (If insurance is being provided by the parent who is the obligee, then amount at right will be his/her line 13 and is ultimately added to the obligation, unless the obligor’s net income (line 2 or 3) is less than 133% of the Federal Poverty Guidelines. If insurance is being provided by the parent who is the obligor, then the obligee’s share of health insurance from line 13 is subtracted from obligor’s line 11 with the resulting amount appearing as the Child Support Obligation and the number at right will be zero.) |
|
$0.00 |
$0.00 |
|
*Although depicted above, items listed in the Other Expenses section (Extraordinary Extracurricular Activities and School Expenses) are NOT included in the amounts shown as Child Support Obligation or Health Insurance Obligation. The court, in its discretion, may order either or both parents to contribute to these Other Expenses.
| A | B | C | ||||
|---|---|---|---|---|---|---|
Parent A |
Parent B |
Combined Total |
||||
Determination of Net Monthly Income |
1 |
Gross Monthly Income from All Sources (Includes maintenance received if established prior to 2019 and social security dependent benefits for subject child paid on behalf of the retired / disabled parent, less maintenance paid / payable if established prior to 2019; excludes means tested benefits (e.g., TANF, SSI, SNAP, etc.) and benefits / income received for non-subject child.) |
1 |
$2,500.00 |
$4,166.67 |
|
2 |
Standardized Net Income (Using Standardized Net Income Conversion Table) |
2 |
$2,033.00 |
$3,215.00 |
|
|
3 |
Individualized Net Income (Requires joint stipulation or court determination) |
3 |
|
|
|
|
4 |
Maintenance received if established after January 1, 2019, or by agreement of the parties |
4 |
$0.00 |
$0.00 |
|
|
5 |
Maintenance paid / payable if established after January 1, 2019, or by agreement of the parties |
5 |
$0.00 |
$0,00 |
|
|
6 |
Multi-Family Adjustment with Order: |
6 |
$0.00 |
$0.00 |
|
|
7 |
Multi-Family adjustment without Order: |
7 |
$0.00 |
$500.00 |
|
|
8 |
Adjusted Net Income (Add each parent’s line 4 to line 2 or 3, then subtract line 5, line 6, and/or line 7 from that sum to determine his/her adjusted net monthly income to be used in the following steps. Next, add 8A and 8B to determine 8C.) |
8 |
$2,033.00 |
$2,715.00 |
$4,748.00 |
|
Computation of Basic Child Support Obligation |
9 |
Each parent’s percentage Share of Adjusted Net Income (Each parent’s line 8 divided by 8C.) |
9 |
42.82 % |
57.18 % |
|
10 |
Basic Child Support Obligation based on Combined Adjusted Net Income (Using 8C, find the corresponding combined net income on the Schedule of Basic Child Support Obligations) |
10 |
|
|
$916.00 |
|
11 |
Each Parent’s Contribution toward the Basic Child Support Obligation (Line 10C multiplied by each parent’s line 9.) |
11 |
$0.00 |
$0.00 |
|
|
Shared Physical Care |
12 |
Shared Physical Care Support Obligation (Line 10C multiplied by 1.5.) |
12 |
|
|
$1,374.00 |
13 |
Each Parent’s Share of the Shared Physical Care Support Obligation (12C multiplied by each parent’s line 9.) |
13 |
$588.35 |
$785.65 |
|
|
14 |
Number of Overnights per Year with the Child |
14 |
185 |
180 |
365 |
|
15 |
Percentage of time with Each Parent (Each parent’s line 14 divided by 14C.) |
15 |
50.68 % |
49.32 % |
|
|
16 |
Each Parent’s Calculated Shared Care Child support Obligation (Multiply each parent’s line 13 by the other parent’s line 15.) |
16 |
$290.17 |
$398.17 |
|
|
17 |
Resulting Shared Care Child Support Obligation (Subtract Lesser of 16A or 16B from the Greater of 16A or 16B. Enter the difference in the column of the greater value rom line 16.) |
17 |
$0.00 |
$108.00 |
|
|
Health Insurance Coverage |
18 |
Cost of Child’s Health Insurance Premium (Actual amount of the total health insurance premium attributable to the subject child, placed in the column of the providing parent. |
18 |
|
|
|
19 |
Each Parent’s Share of the Child’s Health Insurance Premium (Line 18A or B multiplied by each parent’s line 9.) |
19 |
$0.00 |
$0.00 |
|
|
*Other Expenses |
20 |
*Extraordinary Extracurricular Activities and School Expenses (Basic extracurricular activities and school expenses are included in the Schedule of Basic Child Support Obligation. Total cost entered in 20C. Then, to determine each parent’s share, multiply 20C by each parent’s line 9.) |
20 |
$92.78 |
$123.89 |
$216.67 |
21 |
* Child Care Expenses *(Total cost entered in 21C. Then, to determine each parent’s share, multiply 21C by each parent’s line 9.) |
21 |
$428.20 |
$571.80 |
$1 000.00 |
|
|
|
Child Support Obligation (If the insurance is being provided by the parent who is also the obligor, then the obligee’s share of health insurance from line 19 is subtracted from obligor’s line 17, unless obligee’s net income (line 2 or 3) is less than 133% of the Federal Poverty Guidelines, with the resulting amount appearing at right. If insurance is being provided by the parent who is the obligee, then amount at right will be line 17. The obligor’s share of the health insurance from line 19 will appear below and is ultimately added to the obligation.) |
|
$0.00 |
$108.00 |
|
|
|
Health Insurance Obligation (If insurance is being provided by the parent who is the obligee, then amount at right will be his/her line 19 and is ultimately added to the obligation, unless the obligor’s net income (line 2 or 3) is less than 133% of the Federal Poverty Guidelines. If insurance is being provided by the parent who is the obligor, then the obligee’s share of health insurance from line 19 is subtracted from obligor’s line 17 with the resulting amount appearing as the Child Support Obligation and the number at right will be zero.) |
|
$0.00 |
$0.00 |
|
Calculation completed: 08-13-2019
*Although depicted above, items listed in the Other Expenses section (Extraordinary Extracurricular Activities and School Expenses and Child Care Expenses) are NOT included in the amounts shown as Child Support Obligation or Health Insurance Obligation. The court, in its discretion, may order either or both parents to contribute to these Other Expenses.
Footnotes
47 Child Support Enforcement Amendments of 1984;pub. L. No. 93-378, 98 Stat. 1305). https://www.govinfo.gov/content/pkg/STATUTE-98/pdf/STATUTE-98-Pg1305.pdf
48 Marigold S. Melli, A Brief History and Description of the Wisconsin Percentage Standard for Child Support.
49 Family Support Act of 1988, Pub.L. No. 100-485,102 Stat.2343 https://www.govinfo.gov/content/pkg/STATUTE-102/pdf/STATUTE-102-Pg2343.pdf
50 Illinois Statutes Chapter 750. Families § 5/505. Child support; contempt; penalties
http://www.ilga.gov/legislation/ilcs/documents/075000050K505.htm. Hereafter cited as 750 ILCS 5/505.
51 Referred to as the paying parent in the Glossary of jurisdiction neutral terms.
52 Nancy Chausow Shafer, Income Shares is Here: Now What? Implementation Issues and Some Possible Solutions, The Journal of The DuPage County Bar Association, 2017. https://www.dcba.org/mpage/vol300917art4
53 Often referred to as the child support obligation in Illinois.
54 FAMILIES (750 ILCS 5/) Illinois Marriage and Dissolution of Marriage Act. http://www.ilga.gov/legislation/ilcs/ilcs5.asp?ActID=2086&ChapterID=59
55 Public Act 100-0923, Section 505
56 750 ILCS 5/505 (a) (1).
57 Services to individuals not receiving Title IV-A assistance, 45 C.F.R. § 302.33.
58 Establishing Paternity and securing support, 45 C.F.R. § 302.31.
59 The online calculator can be found at: https://www.illinois.gov/hfs/ChildSupport/parents/Pages/ChildSupportEstimator.aspx.
60 Public Act 100-0923, Section 505(a)(1).
61 Public Act 100-0923, Section 505(a)(3) C (II).
62 Jane Venohr, 2018, Addendum to the Illinois Schedule of Basic Obligations and Standardized Net Income Table, https://www.illinois.gov/hfs/SiteCollectionDocuments/2018Addendum_Basic_Obligations.pdf.
63 Jane Venohr, Technical Documentation: Illinois Schedule of Basic Obligations and Standardized Net Income Table Submitted to: Illinois Department of Healthcare and Family Services Division of Child Support Services, June 12, 2017, 5-12, https://www.illinois.gov/hfs/SiteCollectionDocuments/TechnicalDocumentationIllinoisScheduleNetIncomeTable.pdf.
64 Jane C. Venohr (2017) Differences in State Child Support Guideline Amounts: Guidelines Models, Economic Basis, and other Issues. Journal of the American Academy of Matrimonial Lawyers, Vol 29.No. 2.
65 Consumer Expenditure Survey (CEX), Bureau of Statistics, US Department of Labor. https://www.bls.gov/cex/
66 Jane Venohr, Technical Documentation: Illinois Schedule of Basic Obligations and Standardized Net Income Table Submitted to: Illinois Department of Healthcare and Family Services Division of Child Support Services, June 12, 2017. 1. https://www.illinois.gov/hfs/SiteCollectionDocuments/TechnicalDocumentationIllinoisScheduleNetIncomeTable.pdf
67 Ibid., 4.
68 The two tables are entitled the Income Shares Schedule Based on Net Income which is contains the child support amounts by the parent’s combined net income, by number of children and the Gross to Net Income Conversion Table Using Standardized Tax Amounts which is used to convert gross income to net income using standardized adjustments for taxes.
69 All amounts are in US dollars. To convert to CDN dollars: $1CDN=$0.76US.
70 Jane Venohr, Economic Basis of Updated Child Support Tables for Vermont, 18.
71 Jane Venohr, Addendum to the Illinois Schedule of Basic Obligations and Standardized Net Income Table, 2018.
72 2018 Gross to Net Income Conversion Table Using Standardized Tax Amounts, https://www.illinois.gov/hfs/SiteCollectionDocuments/GrosstoNetIncomeConversionTableUsingStandardizedTaxAmounts.pdf.
73 Public Act 99-0764, Section 505, (a) 3 Income (C).
74 Public Act 99-0764 Section 505, (a) 3 Income (D).
75 (750 ILCS 5/505) 3. Income f. Adjustments to Income.
76 Public Act 99-0764, Section 505, (a) 3.2 Unemployment or underemployment.
77 Ibid.
78 Public Act 99-0764, Section 505, (a) 3.8 Shared Parenting.
79 Public Act 99-0764, Section 505, (a) 3.9 Split Care.
80 Since there are no guidelines for these amounts and any amount that is established is done under the discretion of the judge (if support is being sought judicially) or by an administrative law judge (if support is being sought administratively) then the relevant factors must be weighed and a determination made, as to whether an award should be established and if so, the amount of the award.
81 Public Act 99-0764, Section 505, (a) 3.6.
82 Public Act 99-0764, Section 505, (a) 3.7.
83 What You Need to Know About the Modification Review Process for Child Support Orders State of Illinois Department of Healthcare and Family Services. https://www.illinois.gov/hfs/SiteCollectionDocuments/hfs3588.pdf
84 (750 ILCS 5/510) (from Ch. 40, par. 510) Sec. 510. Modification and termination of provisions for maintenance, support, educational expenses, and property disposition.
85 Bob Sampson, Professor’s research leads to new state law on child support, 2003, https://news.illinois.edu/view/6367/211982.
86 Public Act 093-1061, 2003.
87 Jane Venohr, Technical Documentation: Illinois Schedule of Basic Obligations and Standardized Net Income Table, 1.
88 Ibid.
89 A. Traub & Associates, New Child Support Law Now in Effect; Posted on October 16, 2017 in Child Support Blog. https://www.atclaw.com/divorce-lawyers-illinois/new-child-support-law-in-effect.
90 The Palmisano Law Group, Orland Park, IL. https://www.palmisanolawgroup.com/family-law/child-cusotdy-visitation/.
91 Public Act 100-0923, Section10. The Illinois Marriage and Dissolution of Marriage Act is amended by changing Sections 504, 505, and 510. http://www.ilga.gov/legislation/publicacts/100/PDF/100-0923.pdf.
92 On August 12, 2016, Public Act 99-0764 was signed into law that changed the manner in which Illinois divorce courts calculate child support. The law became effective on July 1, 2017 and modified two sections of the Illinois Marriage and Dissolution of Marriage Act ("The IMDMA"), specifically 750 ILCS 5/505 and 750 ILCS 5/510. http://www.ilga.gov/legislation/publicacts/99/PDF/099-0764.pdf.
93 Federal Tax Cuts and Jobs Act, Public Law 115-97: n 11051. https://www.govinfo.gov/content/pkg/PLAW-115publ97/html/PLAW-115publ97.htm.
94 Ill. Public Act 100-0923 Section 10. The Illinois Marriage and Dissolution of Marriage Act is amended by changing Sections 504, 505, and 510.
95 In re Marriage of Potts, 297 Ill. App. 3d 110 (Ill. App. Ct. 1998). https://casetext.com/case/in-re-marriage-of-potts
96 The reader should note that these are the views of the authors of the information that was reviewed and are not the views of the authors of this summary report.
97 J. David Sanders, Shared Responsibility: Time for Illinois to adopt the income shares model of child Support, Southern University Law Journal Vol.38, 2014.
98 Nancy Chausow Shafer, Income Shares is Here: Now What? Implementation Issues and Some Possible Solutions, The Journal of The DuPage County Bar Association, 2017, https://www.dcba.org/mpage/vol300917art4.
99 Sanders, David.
100 Shafer, Nancy.
101 Sanders, David.
102 Shafer, Nancy.
103 Ibid.
104 Ibid.
105 Venohr, Jane (2017).
106 Shafer, Nancy.
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