What Are Some Differences Between Child Support and Spousal Support?

Until January 1, 2019, child support and spousal support had different tax consequences whereby spousal support was tax deductible by the payor and taxable to the recipient.  In a major tax overhaul, Congress changed this.  Currently, a payor cannot deduct child support or spousal support from their taxable income and the recipient does not report either type of support on his or her tax return.

Child support ends upon a child’s 18th birthday or graduation from high school, whichever is later.  In most cases, child support may not extend beyond a child’s 19th birthday, even if the student is still in high school, unless it is determined that the child is a dependent child, meaning he is unable to support himself.  In Ohio, a parent cannot be ordered to provide support, or pay for college expenses for an emancipated child.  However, if the parties voluntarily agree to do so in a legal document, the courts will enforce these agreements.

Spousal support can end at a specific date or it can be of indefinite duration.  Indefinite awards of spousal support are unusual because the law favors finality but in cases of long-term marriages, such as 30 years or more depending on the ages of the parties, a court may order the support to continue indefinitely.  This would allow a court to terminate the support in the future if the circumstances warrant it, or could result in a lifetime award.

Child support is always subject to modification by a court, upon a significant change of circumstances, as are all matters concerning children.  When a court issues a spousal support order, or when the parties, in a dissolution, agree to spousal support, the amount may be certain (i.e. unchangeable) or it may be subject to modification.  When subject to modification, the reasons can be open-ended, or they can be limited.  For example, it is common for people to agree to the possibility of modification only in the event of involuntary circumstances such as disability, or loss of a job due to reasons outside of one’s control.  The longer the period of spousal support, the more likely it is that there will be a reservation of jurisdiction to modify the amount.

Child support in Ohio is subject to a formula.  (See blog Cincinnati Family Law & Divorce Blog:  How is Child Support Calculated in Ohio?)  Parties, or the court, may deviate from the formula, but the written guidelines must be submitted to the court, and an explanation given when an amount is ordered different than the formula.  There are many reasons for deviation, including the amount of time each parent spends with the children, and cases with high combined incomes, typically greater than $336,000.  There is no formula for setting spousal support in Ohio, although there have been many legislative efforts to do so.  The law requires that many factors be considered, but the most important are the length of the marriage, the earning potential of each party, sacrifices made by either party to their own career, the education of the parties, and their health.