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child support

Does the elimination of the alimony deduction affect my Pennsylvania support payments?

January 15, 2019 by Lance J. Nelson, Esq.

By Lance J. Nelson, Esquire-

The short answer to your question is Yes.

spousal support ID 6639115 © Cameramannz | Dreamstime.comThe Pennsylvania support guidelines that were issued in the 1980s assumed that all spousal support payments were deductible by the Payor and includable as income by the Recipient.  To address the Tax Reform Act that was passed by Congress in December of 2017 (eliminating the alimony deduction among other things), the Pennsylvania Supreme Court adopted a new methodology and guidelines for calculating spousal support beginning January 1, 2019.

There are two major changes under the new Support guidelines.  First, the order of calculating support has been reversed.  Second, the percentage available for spousal support has decreased.

Under the old guidelines, child support between the parties was calculated first followed by the spousal support calculation.  In contrast, under the 2019 guidelines, the Court will calculate any spousal support obligations between the parties prior to calculating the parties’ respective shares of child support.  Incidentally, Pennsylvania was the only state that did not calculate spousal support first.

The second major change is the percentages of net income available for spousal support.  Under the old guidelines, the percentages were 40% without children and 30% with children.  Under the 2019 guidelines, there are actually different percentages for the Payor and the Recipient.  For the Payor, the percentages are 33% without children and 25% with children.  For the Recipient, the Court will use 40% of their net income without children and 30% of their net income with children.

I know, the guidelines were complicated enough, and now this.  Here is an example to try and help explain how this new process would work.

Step 1:  Payor’s Net Income $10,000.00 per month
Percentage available for Spousal Support
  • Without children 33% x 10,000.00 = $3,300.00
  • With children 25% x 10,000.00 = $2,500.00
Step 2:  Recipient’s Net Income $3,000.00 per month
Percentage available for Spousal Support
  • Without children 40% x 3,000.00 = $1,200.00
  • With children 30% x 3,000.00 = $900.00
Step 3:  Initial Spousal Support Calculation
  • With children = $3,300.00 – $1,200.00 = $2,100.00 per month
  • With children = $2,500.00 – $900.00 = $1,500.00 per month

As this illustration demonstrates, the Spousal support figures under the new guidelines are going to be lower then the pre-2019 guideline.  However, this spousal support will not be deductible by the Payor nor includable as income for the Recipient.

After the spousal support is calculated under the new 2019 guidelines, the Court will then proceed to calculate child support.  The child support calculations are pretty similar under the 2019 guidelines.  However, the overall child support orders under the 2019 guideline will go down due to the way the income shares are being calculated with spousal support.

The lessons to take away are:

  • Spousal support orders under the 2019 guidelines will be lower,
  • Spousal support is no longer deductible or includable as income, and
  • The new spousal support calculations will affect child support calculations.

Like the families we serve, matters of family law come in all shapes and sizes—and our Pennsylvania and Delaware Family Law attorneys are equipped to manage and resolve a variety of legal issues. Our attorneys cover all aspects of family law, from drafting prenuptial agreements before parties marry to negotiating divorce settlements when a marriage ends, as well as helping parents resolve child custody disputes. Learn more about our family law practice.

Lance Nelson, chair of MacElree Harvey’s family law practice, has over 25 years of experience representing clients in family law matters such as divorce, marital agreements, adoption, custody, and support.

If you have any questions about your support obligations or your support Order, please contact the Family Law Attorneys at Macelree Harvey, Ltd. by calling (610) 436-0100 or email [email protected] to arrange a meeting with a member of our family law team.

Filed Under: Articles by Our Attorneys Tagged With: Alimony, child support, family law, spousal support

How Will Child Support Be Determined?

August 22, 2018 by Lance J. Nelson, Esq.

By Shannon C. Braun, Paralegal and Lance J. Nelson, Esquire-

child support_© Marzanna Syncerz ID 1057795 | Dreamstime Stock Photos

In Pennsylvania, basic child support[note]Basic child support is the base amount based on the parent’s net incomes and the guidelines. There are many other expenses that may be considered when calculating child support such as, medical insurance costs, daycare expenses, extra-curricular activities etc.[/note] is determined by using the Income Shares Model.  The first step is to determine the parties’ net incomes available for support. Then the parties’ incomes are combined for a total household income. The total household income and the number of children are applied to the Basic Child Support Schedule. The amount determined by the schedule is then divided proportionately between the parties’ based on the percentage of their respective incomes.

For example:

Mr. Smith and Ms. Jones are the parents of two (2) minor children, Mary and John. Mr. Smith’s monthly net income available for support is $5,000 and Ms. Jones’s net income is $3,000. The total household income available for support is $8,000. Based on the schedule, with a total monthly household income of $8,000, basic child support for two (2) children, is $1,795 per month. Mr. Smith’s income of $5,000 is 62.5% ($5,000/$8,000 = 62.5%) of the total household income and therefore, Mr. Smith would be responsible to pay Ms. Jones 62.5% of $1,795 or $1,122 per month in basic child support for Mary and John.

Consideration for Additional Expenses

There are many additional expenses which can be considered on top of basic child support. Some of these expenses include daycare expenses and medical insurance costs. Using the same scenario above, but assuming Mr. Smith provides medical insurance for Mary and John, with a cost of $800 per month and Ms. Jones has daycare expenses for the children in the amount of $1,200 per month. With these additional expenses, Mr. Smith would owe Ms. Jones $1,497 per month for child support. This support amount includes an upward deviation for childcare expenses that Ms. Jones incurs and a downward deviation for medical insurance which Mr. Smith provides. The calculation would be done as such, basic support (as calculated above) is $1,122 per month. Mr. Smith’s income is 62.5% and Ms. Jones’s income is 37.5% of the total combined household income and therefore, Ms. Jones is responsible for 37.5% of the $800 (or $300) and Mr. Smith is responsible for 62.5% of the $1,200 (or $675[note]This amount was calculated after taking into consideration the child tax care credit.[/note]) per month. Finally, basic support of $1,122 – $300 medical insurance + $675 daycare = $1,497 per month child support.

Deviations Based on Custodial Schedule

In addition to deviations in support for additional expenses, deviations can be given based on the parties’ custodial schedule. If the parties’ share custody and the non-custodial parent has more than 30% of the custodial time, then a deviation may be warranted.  The calculation would be done as follows: If Mr. Smith has 50/50 custody of Mary and John, then his 62.5% of his share of the total household income is reduced by the additional 20% of the time he spends with the children. Therefore, reducing his percentage to 42.5%.  As stated above, support for two children (with total incomes of $8,000) is $1,795 and 42.5% of $1,795 is $763 per month for basic support vs. the $1,122 calculated above without a shared custody deviation.

Some support calculations may seem simple but there are many factors to be considered and you should always contact a family law professional who can assist you with calculating the support you owe or are owed.


The members of the MacElree Harvey Family Law team possess the personal and professional skills necessary to help Delaware and Pennsylvania clients navigate the financial and emotional issues that often arise in Family Law cases.

If you have a Family Law matter and would like to schedule a consultation, please call (610) 436-0100.

Filed Under: Articles by Our Attorneys Tagged With: child support, custody, Pennsylvania

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