Income Shares
Income Shares
Effective July 1, 2017, per Public Act 99-0764, Illinois replaced the Percentage of Non-Custodial Parent Net Income Child Support Guideline Model with the Income Shares Guideline Model. Then, effective January 1, 2019, per Public Act 100-0923, Illinois incorporated a new formula for calculating spousal maintenance (a.k.a. alimony). Additionally, Illinois initially only updated the Gross to Net Income Conversion Table every year. However, since 2021, Illinois annually updates both the Gross to Net Income Conversion Table and the Schedule of Basic Obligations. The Table and the Schedule were most recently revised with new amounts effective March 4, 2024. See the below annual updates and references for information regarding guideline changes.
Quadrennial Review
Child support guidelines are regularly reviewed. The child support quadrennial review is a federally mandated process per 45 C.F.R. § 302.56 and 42 U.S.C. § 667 that requires all states to review and update their child support guidelines every four years. The purpose of this review is to ensure that child support calculations remain fair, equitable, reflective of current economic conditions and family needs, and result in appropriate support order amounts.
In Illinois, the Illinois Child Support Advisory Committee (CSAC) conducts this review. The committee examines multiple factors, such as income changes and cost of living, and most recently town hall meetings, to make necessary adjustments to the guidelines. The goal is to ensure that child support orders continue to meet the needs of children and families.
The latest Illinois quadrennial review was completed in 2022 which produced the Illinois Child Support Guidelines Quadrennial Review Report for 2022. This is a comprehensive report consisting of 257 pages. The next quadrennial review must be completed in 2026. This means that the Illinois CSAC will conduct another review of the child support guidelines to ensure they remain applicable to Illinois children and their families in 2026.
For more information about the Illinois Child Support Advisory Committee (CSAC), see the Child Support Advisory Committee web page.
Annual Updates
2023 Addendum to the Illinois Schedule of Basic Obligations and Standardized Net Income Table (pdf)
2023 Gross to Net Income Conversion Table Using Standardized Tax Amounts (pdf)
2022 Addendum to the Illinois Schedule of Basic Obligations and Standardized Net Income Table (pdf)
2022 Gross to Net Income Conversion Table Using Standardized Tax Amounts (pdf)
2021 Addendum to the Illinois Schedule of Basic Obligations and Standardized Net Income Table (pdf)
2021 Gross to Net Income Conversion Table Using Standardized Tax Amounts (pdf)
2020 Addendum to the Illinois Schedule of Basic Obligations and Standardized Net Income Table (pdf)
2019 Addendum to the Illinois Schedule of Basic Obligations and Standardized Net Income Table (pdf)
2018 Addendum to the Illinois Schedule of Basic Obligations and Standardized Net Income Table (pdf)