Child Support

Practice Area

Child Support

In Missouri, parents have a duty to provide financial support to their children. In cases involving children, child support is often a contentious issue. Court rely on Section 452.340 of the Missouri Revised Statutes to guide them in deciding which parent should provide the other parent with financial support for the benefit of the children.

The court also relies heavily on Missouri Form 14 – a child support calculation, which sets forth the presumed amount of child support that should be awarded in a given case. The Missouri Form 14 uses a complex formula to determine, based on the factors laid out in the Missouri child support statute, a fair and just monetary amount that one parent should pay to the other for the care and maintenance of the minor children.

Below are factors to consider when calculating child support.

Income. The annual gross income of both parents, which includes, but is not limited to: salaries, wages, commissions, overtime compensation, bonuses, severance pay, business income, rents, royalties, investment income from separate and marital income, social security benefits, unemployment benefits. In the event that a parent is unemployed, the court may impute income to that parent based on that parent’s work history of
Maintenance. Any maintenance (spousal support and alimony) being paid between the parents that may have been agreed upon or ordered by the court.
Number of Children. The number of children involved in this case and other children from other relationships, including any child support paid or received for the other children.
Need of the Children. The needs and resources of the children, as well as their customary standard of living, The physical and emotional needs of the children,
Expenses for the Children. The cost of work-related childcare, healthcare, and other extraordinary expenses (private school tuition, extracurricular activities, college costs), who is responsible for paying for these expenses, does the other parent contribute or reimburse the other parent.
Overnight Credit. The amount of time the child spends with each parent which is most often calculated based on the number of overnights.

Although courts use the Form 14 and factors detailed above to help determine an appropriate amount for child support, family law cases are not one size fits all. There may be particular factual circumstances and reasons to deviate from the Form 14 amount. It is our responsibility to help our clients navigate this sometimes tricky issue for an outcome that best serves the needs of our clients, as well as providing the necessary support for the minor children, commensurate with Missouri law. The presumed amount may be unjust and inappropriate for a variety of reasons, it is our responsibility to counsel clients on their rights in their specific instance.

Children's Expenses & Child-Related Tax Benefits

Child support is not intended to cover all of the expenses for the child. In addition to child support, how the parents will pay for expenses for the child and who will claim the child as a dependent for tax purposes should also be addressed by the court. Below is a list of items that should be considered in addition to child support.

Health Insurance. Who will carry and pay for the children’s health insurance? Dental and vision insurance as well? What is the cost for covering the children? This amount should be included in the Form 14 as it impacts the presumed amount of child support.
Uncovered Medical Expenses. How will the parents share the cost of copays, prescriptions, costs toward the deductible? Generally, the parent receiving child support will cover the first $250.00 in expenses per child, per year, if the child support amount is the Form 14 presumed amount. Parents may negotiate an alternative arrangement.
Work-Related Child Care Expenses. How will the parents pay for work-related child care costs? Does this include summer camps; and before and after school care? Will the parents reimburse one another or pay the child care provider directly?
Educational and Extracurricular Expenses. How will the parents pay educational and extracurricular expenses? What expenses does this include? Parents may need to specify as to whether they agree to cover private school tuition, cell phone costs, car insurance, study abroad, select sports, etc.
Reimbursement of Expenses. How will the parents reimburse each other for shared expenses and exchange information?
Dependency Exemption. Generally, the parent receiving child support is entitled to claim the children as dependents on his or her income tax returns. Parents may negotiate an alternative arrangement. Beginning in 2018, the dependency exemption is zero, meaning there is no benefit to it. This is part of the new tax law that expires in 2025. However, the parent who is entitled to the exemptions for a child is entitled to the child tax credit, which has increased under the new tax law. Before finalizing orders for child support, you should check with your tax preparer about the benefits that accrue to the parent with the dependency exemption.

Termination of the Child Support Obligation & Order for College Costs

In Missouri under present law, child support continues past high school until the age of 21, as long as the child attends college or a vocational school. Parents can also be obligated to pay college expenses until the age of 21.

Pursuant to RSMo. § 452.340.5, in order for the parents to be responsible for college costs and for the parent’s child support obligation to remain in place for college-aged children, the following requirements must be met:

Child must enroll at minimum 12 credit hours per semester, not including summer. (If the child is working at least 15 hours per week during the semester then the requirement that the child be enrolled in 12 credit hours is reduced to nine credit hours.)
Child must successfully complete the required number of credit hours. This means that if a child receives a failing grade in any given class, the obligation to pay for college expenses and child support would end.
Generally, the child must enroll by October 1 following the child’s graduation from high school. This means that if the child takes a semester off before starting college, the obligation to pay for college expenses and the child support obligation may terminate and may not be reinstated if the child enrolls in college after that point, even if the child is under age 21 when he or she enrolls.
Child must provide transcripts or similar official documents to both parents at the beginning of each semester, detailing the child’s enrollment in classes and grades.
Generally, the child must be continuously enrolled in school. This means that child support may terminate and may not be reinstated if the child took a semester off.

It is important for you to know the state of the law at the time your child gets ready to go to college. We will be glad to consult with you on this, and discuss whether there is a need for a request for court orders related to college costs. We have handled a lot of expensive litigation related to college expenses and post high school support in recent years. Consultation in advance may save significant fees.

Modifying Child Support

Child Support can be modified or terminated with the court requiring a substantial and continuous change in circumstances. Providing the court with the relevant information to meet the burden required to modify the child support amount in either direction or terminate the support altogether can be extremely difficult. We recommend consulting with an attorney to determine whether pursuing a modification is the right course of action for you, as well as the complicated matter of obtaining or defending past-due child support.