Child support that are legally required to pay to children who do not live in the home is non-countable under the gross income test, and is a deduction in determining net income. 106 C.M.R. § 363.230(O). Payments you make for child support are non-countable only if you have a court order, administrative order, or legally enforceable separation agreement that says you must pay this amount. 106 C.M.R. §§ 361.610(J), 364.400(E). Unfortunately, you cannot claim payments you make voluntarily without an enforceable court order or agreement. And you cannot claim any alimony payments even if required court ordered or in divorce agreement— just child support.

Scope of allowable child support payments for deduction

You can claim direct money payments you make to the custodial parent, court, or Department of Revenue as well as child support paid directly from your Unemployment Insurance, Workers Comp, or other income source. You can also claim legally required payments for health insurance, past child support (arrearages), and any third party payments, such as to a landlord, utility company, or tuition payments to a school for the needs of the child. 106 C.M.R. § 364.610(J).

Legally obligated child support you pay through earned or unearned income does not count for the gross earnings test. 106 C.M.R. §§ 363.230(O). But in calculating the amount of the 20% earnings disregard from earned income, if child support is paid out of earned income, DTA calculates the 20% earnings disregard from total gross earnings before deducting the value of the child support. This math gives you a larger 20% disregard!

Example

John Doe earns $1,400/month gross and pays $300/month child support. He has applied for SNAP/food stamp benefits as a single person. In measuring his income against the 130% gross income test, DTA should ignore the $300 child support— so that John has a "gross income" of $1,100 (which is below the 130% gross income test for an individual). DTA should then take the 20% earnings deduction off of $1,400 gross (or a $280) versus 20% off his gross income after the child support. This calculation gives John a bigger earnings disregard. DTA should then deduct the full amount of the child support ($300) to calculate the remaining net income before the shelter deduction.

Proof of child support payments

You can verify the amount you pay with documents such as cancelled checks or wage or UI withholding statements, or a statement from the custodial parent (parent with the children) proving that you make payments. If you pay child support directly to the Department of Revenue, DTA should be able to verify this directly. If a portion of unemployment compensation is withheld, you will need a statement from the Division of Unemployment Assistance.

To verify your legal obligation to pay the child support, you need to show a court or administrative order or other legal document showing you have this obligation. 106 C.M.R. §§ 361.610(J), 364.400(E).

The amount of child support you pay will be averaged over a three month period to determine the average monthly deduction, unless you have been paying support less than three months. 106 C.M.R. § 364.410(D).