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South Dakota Form 4180: What You Should Know

What Is the Trust Fund? It is money that people are liable for that is set aside to pay court-ordered child support and child custody if the parents don't pay. What Is a Tax Year? A Tax year is the last year of the calendar, year-by-year income earned and expenses paid for the previous year. It is used for calculating both tax payments and child support payments. What is Child Support? Child Support is money for child support payments made to a person, usually the mother. The court can determine what amount of child support to order, how much to order, and the amount of time the obligation will last. Child support is usually either an order for payment or a payment agreement to be paid. Taxation of Child Support Obligations When the government taxes an annual income, it is called taxation of income. Child support is taxed by the State. What is a Support Order? A Support Order, or Court Orders, is the document that the court places between the parties and the State to establish an ongoing obligation to pay child support payments. It is a legal contract between the court and the parties, and requires the State to pay the person who is named in the order. Child Custody and Support Can A Parent Stop Paying Child Support If You Do Not? Yes. If a parent stops paying child support during the term of a child support order, the court may make a “termination order.” It is the parent's responsibility to show that the payment of child support is not reasonably necessary. PRIOR AUTHORIZATION REQUESTS PRIOR AUTHORIZATION REQUESTS — SD DSS Filing a petition to change a current child support order.  In South Dakota, the Circuit Court is the only entity with authority to modify a child support obligation. PRIOR AUTHORIZATION REQUESTS — SD DSS Mar 22, 2022 —  The Court orders the parent or the other party to pay child support based, in whole or in part, on the income, or anticipated income, derived from the income-producing activity of the other party or from the activities of the parent.  No child support order shall be modified in such a manner that the child support obligation remains unchanged or increases with any such income or anticipated income.

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