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Child Support
Recent Article List
The IRS Child Contingency Rule Unplugged by John Faggio, CPA, CFP, CDFA
Allocating support payments between child support and alimony is one of many tax-planning opportunities in divorce, but the structure must be done with great care.
Where Can I File for Support in Maryland? by Gimmel, Weiman, Ersek & Blomberg, P.A.
If both parties are Maryland residents, the Plaintiff (person seeking support) may file for child support or alimony in the county where the Defendant (intended payor of support) resides, carries on business, is employed or habitually engages in business.
How is Child Support Determined in Maryland? by Gimmel, Weiman, Ersek & Blomberg, P.A.
In 1990, Maryland enacted Child Support Guidelines in order to have appropriate and consistent child support awards. Unless application of the Guidelines would be unjust or inappropriate in a particular case, the Court will apply the Guidelines when establishing child support.
When Does Child Support End in Maryland? by Gimmel, Weiman, Ersek & Blomberg, P.A.
Under new law in Maryland effective October 1, 2002, if a child turns age 18 while still enrolled in high school, the child support obligation can be extended by the Court until either the child graduates from high school, or age 19, whichever is first. Otherwise, child support terminates when the child turns age 18.
Is Child Support Modifiable in Maryland? by gimmel, Weiman, Ersek & Blomberg, P.A.
Child support can be modified by the Court if there is a material change in circumstances since the last Order for child support
Who Can Claim the Dependency Exemption? by Gimmel, Weiman, Ersek & Blomberg, P.A.
Under federal law, the custodial parent is entitled to claim the dependency exemption on their tax returns, absent an agreement or Court Order to transfer the exemption to the non-custodial parent.
Who Can Claim the Child Care Credit in Maryland? by Gimmel, Weiman, Ersek & Blomberg, P.A.
Under federal law, the child care credit may be claimed on either a joint tax return or on a separate return by a person eligible as Head of Household.  
What Happens if Child Support is Not Paid in Maryland? by Gimmel, Weiman, Ersek & Blomberg, P.A.
In Maryland, if child support is not paid, one can seek to establish or enforce the obligation by filing an action in the Circuit Court or with the Maryland Child Support Enforcement Agency.
In Maryland, the Court cannot order either parent to contribute towards college expenses of a child, since the obligation to pay child support terminates when the child attains age 18 (unless the child is enrolled in high school, then until the child graduates from high school or attains age 19, whichever is first).
Can the Court Order Health Insurance for a Child? by Gimmel, Weiman, Ersek & Blomberg, P.A.
Yes, in Maryland, the Court can order either parent to include a child on their health insurance policy if the child can be included at a reasonable cost to the parent.
Who is Responsible for a Child’s Uninsured Medical Expenses? by Gimmel, Weiman, Ersek & Blomberg, P.A.
Typically in Maryland, the custodial parent is responsible for payment of a minor child’s uninsured medical expenses (e.g. co-payments or deductibles) from child support paid by the non-custodial parent.

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