The magic words in North Carolina in child custody trials are “best interest of the child”.  It is part of the Mission Statement of this Firm to protect the best interests of children.  It is generally best for children for the parents to agree on a custodial schedule through negotiation and mediation.  If no agreement can be reached, after hearing all the evidence, a judge must decide which spouse will make the major decisions affecting the child’s life and will provide the child’s day-to-day residential supervision.  Except in unusual circumstances, the noncustodial spouse will receive substantial visitation privileges with the child.  Rarely is a noncustodial spouse given less than alternate weekends, one-half of the school holidays and several weeks in the summer.  There is no presumptive visitation schedule, and the court welcomes mutually agreeable visitation settlement. 

             The noncustodial spouse will generally be ordered to provide child support by way of periodic payment to the custodial spouse.  The court must follow the North Carolina Child Support Guidelines unless there are factors requiring deviation from the guidelines.  If there are reasons for deviation such as special needs of a child or high income in the family, then the determination is based, in part, on financial statements prepared by the custodial spouse.  These financial statements will be filed with the court. The court will then review the financial statements itemizing the incomes and expenses of each spouse. 

North Carolina Child Support Central Collections has the address of P.O. Box 90006 Raleigh, North Carolina 27675.  The website is http://www.dhhs.state.nc.us/dss/central-collect/index.htm.  Check or money order is made out to N.C. Child Support and mailed to Centralized Collections with a payment coupon in the self-addressed envelope, provided by Centralized Collections.

             It should be noted that a noncustodial spouse’s child support obligation continues until the child reaches the age of 18 or finishes high school (whichever occurs last). However, if the child is otherwise emancipated, payment shall terminate at that time.  A party by agreement may obligate himself or herself to make such payments beyond these time limits. 

             Both child custody and child support are issues that can be raised at any time during the child’s minority.  Either spouse can petition the court to change its prior order of custody or support based on a showing by the moving party that circumstances have changed materially. 

             The Family Life Council, 301 East Washington Street, Suite 204, Greensboro, NC 27401, hosts a course called "Children of Divorce."  The course has a small fee and is taught, generally, either on two consecutive Thursday nights or all at once on a Saturday morning.  The schedule can be obtained by calling the Family Life Council at 336-333-6890.  To make the experience as positive as possible, the course does not allow separated parents in the same session.  Stepparents and grandparents are also welcome to attend.  Questions can also be answered via e-mail at rstarnes@flcgso.com.  One of the instructors in the course, from time to time, is our own attorney, Bonnie Rossi.

Tax Issues Related to Children

 ·         Child support is not taxable as income to the payee spouse. 

·         Child support is not a deduction to the payor spouse.

·         Unless there is an agreement to the contrary, the primary custodial spouse gets the child's tax exemption. 

·         You may be eligible for head of household if you are the custodial parent.

·         You may be eligible for childcare credits even if you do not have the child’s exemption.