Here is a chart prepared by Melanie Cummings of CRC that illustrates (using NY income numbers) just how child support spells impoverishment for the obligor.  In this case, a father, earning $55,000 per year pays child support for 2 children and ends up with an income of only $14,000.

The mother, earning $26,000 per year, ends up having a disposable income of over $44,000.  The tax cost of all this to American Taxpayers is over $22 Billion. 

CLICK HERE FOR DOWNLOADABLE EXCEL CHART

FEDERAL TAX FRAUD FOR CHILD SUPPORT PAYMENTS: THIS IS STEALING OF U.S. HARDWORKING TAXPAYERS' MONIES - NEW WELFARE 1996 WELFORM REFORM ACT WAS SUPPOSE TO STOP THIS! ARE U.S. TAXPAYERS AND STATE TAXPAYERS SUBSIDIZING FEMALES?  A MOTHER WITH ONE CHILD CAN MAKE UP TO $38,000 IN WAGES AND RECEIVE HARDWORKING TAXPAYERS MONIES - FATHERS CANNOT!! A MOTHER WITH TWO OR MORE CHILDREN CAN MAKE UP TO $40,000 IN WAGES AND RECEIVE HARDWORKING TAXPAYERS MONIES - FATHERS CANNOT!! THIS IS AGAINST THE UNITED STATES CONSTITUTION - FATHERS TREATED AS A SEPARATE  CLASS OF CITIZENS ALL CHILD SUPPORT SHOULD BE ON NET INCOME - CANNOT GIVE MONIES THAT WERE ALREADY GIVEN TO THE U.S. AND STATE GOVERNMENTS FOR MANDATORY TAXES
1998 Federal Tax Filings	Father	Mother	Difference
Wages / Income (1040 Line 34)	$ 55,000.00	$ 26,000.00
Federal: FICA - 7.65%	$ (4,207.50)	$ (1,989.00)
Federal: Filing Single / Filing Head Of Household (1040 Line 36)	$ (4,250.00)	$ (6,250.00)	$ 2,000.00
Federal: Each Filing 2 Exemp. - Themselves + 1 Child (1040 Line 38)	$ (5,400.00)	$ (5,400.00)
Federal Adjusted Gross Income (1040 Line 49)	$ 41,142.50	$ 12,361.00
Federal: Pay Tax - 28% ($55,000-$4,250-$5,400 = 23.09%) / 15% (Line 56)	$ (12,698.00)	$ (3,900.00)
Federal: Credit - Pays $0 Tax - EIC Wage Less Than $30,095.	$ -	$ 3,900.00	$ 3,900.00
Federal: Approx. EIC Credit (1040 Line 59a)	$ -	$ 2,271.00	$ 2,271.00
Subtotal	$ 28,444.50	$ 14,632.00	$ 8,171.00
Father's Basic 25% Child Support Payment For 2 Children	$ (12,698.13)	$ 12,698.13
Tax Value Of Child Support - 40.65% (Fed. 28%/St. 5%/SS 7.65%)
Father Has Paid The Taxes	$ -	$ 5,161.79	$14,342.00
Total	$ 15,746.37	$ 32,491.92
Father's Basic C/S Pymt. % To Wages Minus Federal Taxes Paid
What Happened To 25%?	33.33%
1998 Earned Income Credit Income Levels: *This is the Federal Adjusted Gross Income Amount
One Child - Earn Less Than $26,473 Receive	$ 2,271.00
Two or More Children - Earn Less Than $30,095 Receive	$ 3,756.00
No Children - Earned Less Than $10,030 Receive	$ 341.00
**Several States offer this same type of EIC at a decreased amount.
Per 3/99 U.S. Dept. of Commerce, Current Population Report (P60-196 Child Support For Custodial Mothers and Fathers: 1995, there are 11.6 Million Custodial Mothers (85%). 4.2 Million are in poverty (36.2%). If only 50% collect approx. $2,300 for Head of Hshld and EIC Income Credit and only 50% pay $0 taxes with $26,000. Income:
3.7 Million Custodial Mothers x $2,300 = Hardworking Taxpay. Monies	$8,510,000,000
3.7 Million Custodial Mothers x $3,900 = Pay No Federal Taxes	$14,430,000,000
Total Of Hardworking U.S. Taxpayers Monies - $22.9 Billion	$22,940,000,000
Note: (1) Per 1995 Report, "Only 51% of custodial mothers receiving child support worked year-round, full-time, compared with 72% for custodial fathers." Average custodial mother who worked full-time, year-round was $29,672." - and then receive child support and government subsidies. None of the latter is reported on tax return lines. This produces inaccurate statistical data on the federal/state level for "real" family income. "69.3% of the 11.6 Million mothers are married, separated and divorced."
(2) This reinforces the belief that the monies collected under the C.S. Guidelines have nothing to do with the best interest of the children. This is to say that the states primary objective is to set and collect high awards (c/s pymts.) as a vehicle to bethe recipient of more federal fundings, i.e., every $1.00 collected into CSEU, the states receive $0.66 of federal matched dollars (hardworking taxpayers' monies) for alleged TANF funding and child support enforcement. 70% of fathers pay their support. Who are the $22.9 Billion for?
(3) If the states allow their judges to sign-off on this fraud, the Federal Govt. should sanction the judges for this irrehensible behavior!