Under the laws of the state of Oregon, there are two types of support that may be awarded, one, taxable to the recipient, the other not taxable. Spousal Support is taxable; child support is not.
In Oregon there are three types of Spousal Support (1) Transitional, (2) Maintenance and (3) Compensatory. Most spousal support cases involve only the issues of Transitional or Maintenance Spousal Support, although occasionally Compensatory Spousal Support is an issue. Spousal Support is generally awarded when, at the time of a divorce or separation, there exists a disparity in earning capacities or incomes of the parties. For instance, when one party has left the labor force to stay home and take care of the parties’ minor children, Spousal Support may be appropriate to help that party return to the work force. Long term marriages often involve an award of Maintenance Spousal Support.
Child support in the state of Oregon is based on the income shares model. It is awarded to a parent with primary custodial duties. Unlike spousal support, child support in the state of Oregon is based on a formula which includes an estimate of the expense to raise a child at the combined income of the parties. The formula takes into account the fact that parents often share, to some extent, physical custody of their children. Child support is payable until a child attains the age of 18, but can continue until a child’s 21st birthday if the child continues in school.
For a period of 20 years I have been an author of the child support and spousal support chapters in the Oregon Family Law CLE. My experience in the areas of child support and spousal support is extensive.
If you are involved in a divorce or separation or child support is an issue, I am happy to advise you on all aspects of child support and spousal support. Please feel free to contact me.