Generally, no. The Illinois Marriage and
Dissolution Act provides that child support is to be determined based upon a percentage of
the payor’s net income from all sources. The percentage is calculated based upon the
number of children: 20% of net income for one child, 25% for two children and gradually
the calculation increases for each additional child and up to 45% for five for more
children. There are special circumstances which may be presented to the court to deviate
from statutory guideline support and which may require the payor to contribute more for
support or allow for a less amount then required under statutory guidelines.
A child support payment made is accordance with the above guidelines is
not included in the taxes of the payee. Also, there are circumstances when unallocated
maintenance and child support are awarded (a maintenance payment to the custodial parent
and child support are paid as one sum) then the payor deducts the payment from his gross
income and the payee pays taxes on 100% of the unallocated funds received.
