Essentially, child support is an arrangement whereby the non-custodial parent makes payments to the primary custodial parent to cover the costs associated with raising their child.

It is a financial arrangement dictated by court order and legally enforceable. The court can issue such orders during divorce proceedings but, equally, child support payments may be ordered if two parents separate in a common-law relationship.

Each state has its own rules and guidelines for child support. In New Mexico, we have our own method for calculating child support and rules that govern most situations that arise with such arrangements.

A set of child support guidelines is applied in New Mexico to determine the amount of child support payable by the non-custodial parent to the primary custodial parent. 

In this sense, “custodial parent” means the parent who has physical custody of the child. Custody may be shared 50/50 but the child usually spends more time with one parent, who for the purposes of child support is known as the “primary custodial parent”.

A formula is used to calculate support. This takes into account the following factors:

• The number of children from the relationship
• The amount of time the children spend with each parent
• The gross incomes (pre-tax earnings) of both parents
• Work-related child care expenses 
• The cost of medical care for the children

Custodial and non-custodial parents need to complete the appropriate worksheet to calculate child support. Two worksheets cover different custodial arrangements.

You can get assistance with making child support calculations from the Child Support Enforcement Division of the New Mexico Human Services Department. This state government department establishes and enforces the support obligations for parents.

Alternatively, consult your divorce lawyer at Legal Solutions of New Mexico, who will be able to help you make these calculations.

In the case of shared custody, it is expected that each parent shares the responsibility for every aspect of the costs of raising the child.

This includes paying for:

• Everyday costs of providing food, clothing, and shoes
• The costs associated with maintaining good hygiene and appearance (e.g. haircuts)
• Educational costs – school fees and associated expenses
• Transport costs

Shared custody means that child support payments must be made to the primary custodial parent to help cover these costs.

The formula used in New Mexico directly accounts for shared custody arrangements in the calculations, allowing for the fact that the non-custodial parent will also pay expenses during the time that the child spends with him or her.

Other “extraordinary” expenses may also need to be made but these can be organized separately from the basic child support payment.

Parents’ legal obligations to their children do not end with the basic child support payments. Other expenses need to be covered in the normal process of raising a child.

These may include:

• Medical and dental costs (e.g. the cost of braces)
• Costs of visual aids like eyeglasses or contact lenses
• Prescription expenses not covered by insurance
• Emergency medical care
• Psychological counseling, if necessary
• Private school tuition, if necessary

Parents are also encouraged (but not legally obligated) to share the costs of extracurricular activities such as sports or club memberships, summer camps etc.

Such expenses are usually either divided 50-50 between each parent or pro-rata according to their respective gross incomes.

If parents agree on this, it should be entered into the official parenting plan and it can then be enforced by the New Mexico courts.

Child support orders are legally enforceable. The Child Support Enforcement Division can actively pursue unpaid child support from the responsible parent.

This is known as child support arrears and, in New Mexico, it may be collected through wage garnishment, bank levy, withholding of welfare benefits, amongst other methods.

Note that even after a child turns 18 in New Mexico, an “adult child” can file an action against a parent to collect unpaid child support.

Child support agreements in New Mexico can be modified but only where a substantial change of circumstances has occurred.

Generally speaking, the courts want to avoid continually having to make changes to child support orders. Small raises will not trigger the need to modify a support order.

However, each parent has the right to ask the other parent to provide tax returns, proof of salary, and other financial records once a year in writing.

If the variables in the child support calculations change the bottom line of the support payment by 20 percent or more, either way, you may then have a case to modify the order.

Note that changes in child support never happen automatically and you will need to apply to the court for a modification. This may require prior consultation with your family lawyer.

In New Mexico, the obligation to pay child support continues until either:

• A child turns 18, or 
• The child turns 19 if he or she is still in high school

Technically, then, there is no legal obligation to continue paying child support once a child enters post-secondary education (college, university, etc.) after the age of 18 is reached.

At the age of 18, the court loses the authority to enforce child support. 

However, parents may have an agreement in place that does continue the child support arrangement to cover college expenses. If it is a legally binding agreement drawn up correctly, the court can enforce the terms of this agreement.

There are several other ways that a child support agreement can be ended other than the child reaching the age of 18:

• The child gets married
• The child joins the military 
• By court order under the Emancipation of Minors Act

In each of these cases, child support payments from the noncustodial parent could legally cease.

The tax implications of child support payments for the recipient and the payor should not be overlooked.

The IRS guidelines state that the recipient of child support does not need to pay federal tax on the payments, so it does not need to be declared as “income”. For the payor, child support payments are not tax-deductible.

Note that the tax situation for child support is different from spousal support and the two are treated entirely separately by the IRS.