1) How is child support calculated?
Under the Massachusetts "child support guidelines" a percentage of the non-custodial parent's income is used, subject to certain offsets. The complete guidlines and an interactive worksheet are linked.

2) How do I calculate this amount?
Just follow the instructions.

3) My ex-spouse is delinquent in child support payments. How can I enforce the court order?
You can bring a "contempt of court" proceeding and ask for a "wage assignment". See the "Moving Away" FAQ for details.

4) That all sounds complicated and I can't afford a lawyer. Can I get help?
Contempt procedings are usually handled "pro se" meaning you represent yourself. Just go to your Probate & Family Court and ask how to fill out and "serve" the forms. Often, a "lawyer of the day" will help with the paperwork without charge. You can also check with the Mass. Dept. of Revenue, Child Support Enforcement, 141 Portland Street, Cambridge, MA 02139 (800)332-2733..

5) I am worried that my former spouse will file for bankruptcy. Can he avoid paying child support if he is in bankruptcy?
Absolutely not. The federal bankruptcy code exempts child support and alimony.

6) Do I have to report my child support payments as taxable income on my federal income tax return?
No.

7) Does that mean my "ex" can't deduct the child support he pays?
You got it.

8) Can this change if we both agree?
No, but you can transfer the child dependency exemption from the custodial parent to the non-custodial parent, provided the custodial parent completes and signs IRS form 8332.