child and spousal support

Planning Child and Spousal Support for the New Year

As we enter 2026, California parents and former spouses navigating child and spousal support obligations face important changes that could significantly impact their financial obligations and expectations. Whether you’re paying or receiving support, understanding these updates and planning proactively can help you avoid financial surprises and ensure your support arrangements remain fair and legally compliant.

Key Changes to California Child and Spousal Support Requirements for 2026

At The Law Offices of Judy L. Burger, we help clients throughout California navigate the complexities of support modifications and adjustments. As we begin the new year, now is the ideal time to review your current support obligations and plan for any necessary changes.

Minimum Wage Increase Affects Low-Income Adjustment

California’s minimum wage increases from $16.50 to $16.90 per hour on January 1, 2026. This seemingly small change has significant implications for child support calculations, particularly for lower-income parents.

The low-income adjustment applies to obligors whose net disposable income per month is less than the full-time minimum wage in California, and starting September 1, 2024, the threshold is the monthly gross income earned from full-time minimum wage at 40 hours per week, 52 weeks per year. With the 2026 minimum wage increase, this threshold now rises to approximately $2,930 per month in gross income.

This adjustment is crucial because the low-income adjustment reduces the child support amount that would otherwise be determined by the guideline calculators. If you’re a paying parent whose income falls near this threshold, you may now qualify for reduced support obligations. Conversely, if you’re receiving support from a low-income obligor, you may see a decrease in payments.

Updated Child Support Formula

Effective September 1, 2024, California child support orders more accurately reflect the realities of parenting in the 21st century, as the federal government revised the formula used for calculating child support and broadened the income ranges used to qualify parents for low-income adjustments.

The new guidelines create a “low-middle” income bracket that allows family law courts to acknowledge the difficulties faced by working parents earning lower incomes but not on public assistance, enabling courts to set orders more in line with a parent’s current expenses.

Changes to Local Child Support Agency Procedures

From January 1, 2026, local child support agencies have new methods for calculating income and considering earning capacity when actual income is insufficient, with the latest techniques helping ensure that child support orders are based on a realistic assessment of each parent’s financial situation.

Special Needs Trust Provisions

Courts have now been empowered to direct child support payments into special needs trusts for children with disabilities, ensuring that financial support does not jeopardize the child’s eligibility for public assistance programs like Medi-Cal or Supplemental Security Income. This is particularly important for parents of children with disabilities who are planning their 2026 financial arrangements.

Planning Tips for Child and Spousal Support Payors

  • Review Your Income Documentation: If your income has changed significantly since your support order was established, now is the time to gather documentation. Remember, support modifications can only be retroactive to the date you filed your Request for Order with the court, not to when circumstances actually changed, as the court cannot modify support for periods before you formally requested the change.
  • Understand the Low-Income Adjustment: If your net disposable income is close to the minimum wage threshold, calculate whether you now qualify for the low-income adjustment. Even if you earn slightly above minimum wage on a gross basis, you may still qualify based on your net income after taxes and other deductions.
  • Stay Current on Payments: California Family Code section 4722 automatically adds up to 6% annual interest to unpaid support, and this interest compounds yearly. Missing payments can quickly spiral into overwhelming debt. If you’re struggling financially, file for modification immediately rather than simply stopping payment.
  • Consider Tax Implications: The 2026 tax year brings its own considerations. While spousal support remains tax-deductible for the payor and taxable income for the recipient (for orders established before 2019), child support is neither deductible nor taxable. Understanding these distinctions helps with overall financial planning.
  • Document Your Timeshare Accurately: Child support calculations heavily depend on the percentage of time each parent has physical custody. If your actual timeshare differs from what’s in your custody order, this could affect your support obligation. Keep detailed records of actual custody time.

Planning Tips for Child and Spousal Support Recipients

  • Monitor Payment Compliance: Stay on top of whether payments are being made on time and in full. California offers multiple enforcement mechanisms, including wage garnishment, license suspension, and asset seizure. If payments become irregular, contact the local child support agency or your attorney promptly.
  • Understand Modification Limitations: Just as payors can seek modifications when their income decreases, recipients should know that support can also be increased if the payor’s income has risen significantly. Review your former spouse or co-parent’s financial situation annually to determine whether modification is warranted.
  • Plan for Support Termination: California child support orders remain in effect until a minor turns 18, but if your child is still in high school, the order remains in effect until graduation or until your child turns 19, whichever comes first. If your child is approaching this age, begin planning for the financial transition.
  • Know Your Rights Regarding Spousal Support Collection: California Child Support Services can only collect spousal support while collecting current support for a child under 18, and once all children have legally emancipated, California Child Support Services can no longer collect or enforce a spousal support order. If you’re receiving both types of support, plan ahead for how spousal support will be enforced after children emancipate.
  • Keep Detailed Records of Child-Related Expenses: Extraordinary expenses like uninsured medical costs, educational expenses, and childcare can be added to support obligations. Maintain thorough documentation of these costs to support potential modification requests.

How Judy Burger Can Help

Navigating support calculations and modifications requires detailed knowledge of California family law, complex mathematical formulas, and strategic timing. As a California Certified Family Law Specialist, Judy L. Burger possesses the advanced knowledge and proven experience necessary to handle these intricate matters. This certification, held by fewer than 10% of California family law attorneys, demonstrates her commitment to this specialized area of law.

Judy can help you understand how the 2026 changes affect your specific situation. She can calculate whether you qualify for the low-income adjustment, determine if your current support order needs modification, and represent you in seeking fair adjustments based on changed circumstances.

  • For those paying support, Judy can help you file modification requests promptly to avoid losing months of potential relief. She understands the nuances of income calculation, including how to properly account for bonuses, commissions, self-employment income, and other variable compensation sources.
  • For those receiving support, Judy can help ensure you’re receiving the full amount you’re entitled to under California’s guidelines. She can assist with enforcement actions when payments aren’t being made and can seek modifications when the payor’s financial situation has improved.

The Law Offices of Judy L. Burger also handles support issues at the intersection with other family law matters, including custody modifications, divorce proceedings, and domestic violence restraining orders that may affect support calculations.

Child & Spousal Support FAQs

How does the 2026 minimum wage increase affect my child support obligation?

The minimum wage increase to $16.90 per hour raises the threshold for the low-income adjustment to approximately $2,930 per month in gross income. If your net disposable income falls below this amount, you may qualify for a reduced support obligation. Even if you don’t qualify for the adjustment, the change affects the overall calculation formula, so your support amount may change slightly.

Can I modify my support order if I lost my job in late 2025 but didn’t file until 2026?

Yes, you can file for modification, but the modification will only be retroactive to the date you file your Request for Order, not to when you actually lost your job. This is why it’s critical to file immediately when circumstances change—every month of delay represents support you’ll still owe at the higher rate.

If my ex-spouse gets a significant raise, can I request an increase in child support?

Absolutely. A material change in the payor’s income is grounds for modification. You’ll need to demonstrate the income increase and show that it results in a significantly different support calculation under the guidelines. An attorney can help you gather the necessary evidence and file the appropriate motions.

Does spousal support automatically end when my child turns 18?

No, these are separate obligations. However, if the local child support agency has been collecting your spousal support along with child support, they can only continue collecting spousal support while a child under 18 is still receiving support. Once all children emancipate, you’ll need to enforce spousal support through other means, typically with the help of a private attorney.

What happens if I can’t afford to pay both child support and spousal support?

California law doesn’t allow you to simply choose which obligation to pay. Both are court-ordered, and failure to pay either can result in serious consequences, including wage garnishment, license suspension, and contempt charges. Instead, you must file for modification based on changed financial circumstances. The court will then recalculate what you can reasonably afford to pay.

Start 2026 With a Solid Support Plan

Don’t wait until financial problems become overwhelming or until you’ve lost months of potential modification relief. Contact The Law Offices of Judy L. Burger today for a comprehensive review of your support situation. With offices throughout California and a deep understanding of the 2026 changes to support calculations, Judy Burger and her team can provide the strategic guidance you need.

Call now to schedule your consultation. Let us help you navigate the complexities of California support law and create a financial plan that protects your interests and ensures compliance with your legal obligations. The support decisions you make now will impact your finances throughout 2026 and beyond—make sure you’re making them with full knowledge of your rights and options.

Take control of your support obligations this year. Contact The Law Offices of Judy L. Burger and start 2026 with clarity, compliance, and confidence.

Spousal Support and Taxes

Spousal Support and Taxes

Filing for a divorce can complicate your tax situation, especially regarding spousal support. Is alimony (spousal support) taxable? Yes and no. Certified Family Law Specialist Judy L. Burger explains more about how spousal support affects your federal income taxes.

What Is Alimony?

The Internal Revenue Service defines alimony, or spousal support, (also called separate maintenance) as, “Amounts paid to a spouse or a former spouse under a divorce or separation instrument (including a divorce decree, a separate maintenance decree, or a written separation agreement) …”

It further specifies what qualifies as spousal support:

“A payment is alimony or separate maintenance if all the following requirements are met:

  • The spouses don’t file a joint return with each other;
  • The payment is in cash (including checks or money orders);
  • The payment is to or for a spouse or a former spouse made under a divorce or separation instrument;
  • The spouses aren’t members of the same household when the payment is made (This requirement applies only if the spouses are legally separated under a decree of divorce or of separate maintenance.);
  • There’s no liability to make the payment (in cash or property) after the death of the recipient spouse;
  • The payment isn’t treated as child support or a property settlement; and
  • The divorce or separation agreement does not designate the payment as not includable in gross income of the payee spouse and not allowable as a deduction to the payer spouse.”

Alimony and child support are not the same. Child support is never deductible and isn’t considered income.

Is Spousal Support Taxable?

The Tax Cuts and Jobs Act of 2017 changed alimony taxation rules. Here is the law as it stands now (June 4, 2024):

  1. Spousal support or separate maintenance payments made under a divorce or separation agreement executed before 2019 are deductible by the payer spouse and included in the recipient spouse’s income.
  2. Spousal support or separate maintenance payments made under a divorce or separation agreement dated on or after January 1, 2019, are NOT deductible by the payer spouse and NOT included in the recipient spouse’s income.

Some support included in a divorce or separation agreement is not considered spousal support under federal tax guidelines. Family Law Attorney Judy Burger can examine your divorce or separation agreement and determine what is and is not taxable/tax deductible for the current tax year. Many aspects of the TCJA expire in 2025 unless re-enacted by Congress.

Legal Help with Child & Spousal Support

California takes child and spousal support agreements seriously. Child support is never deductible and isn’t considered income. If a divorce or separation instrument provides alimony and child support, and the payer spouse pays less than what is required, the payments apply to child support first. Only the remaining amount is considered alimony. However, Failure to meet court-ordered support agreements is considered contempt of court and can bring serious punishments.

Penalties for contempt of family court can include imprisonment, community service, fines, and/or payment of outstanding debt for financial obligations. California law dictates that sentencing may result in fines of up to $1,000 per act of contempt and/or as many as five days in jail. In cases such as child support or spousal support order violations, fines and jail time will accumulate after months of failure to pay.

Support violations carry a three-year statute of limitations. Any action alleging violations of support orders must be made within three years after the first missed payment.

If you have questions about child or spousal support or need help getting what you deserve, contact The Law Offices of Judy L. Burger. We have eight conveniently located offices across California to serve you.