TCJA does not affect Child Support per se; rather, the fact that Alimony is no longer deductible to the Payor nor included to the Payee as to new Divorces (and certain modified Divorces) renders the Child Support Guidelines different than would have been under the old laws inasmuch as the available income to each party shall now be different.
Internal Revenue Service Circular 230 Disclosure: As provided for in Treasury regulations, advice (if any) relating to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any plan or arrangement addressed herein.
The information contained in this communication does not reflect the level of factual or legal inquiry which would be applied in the event a formal opinion was rendered by this firm.
Consult your Tax Advisor as to all Tax matters.