COMAR 07.03.17.35. Child Support Deduction.

A. A household member who has verification of having made legally obligated child support payments to or for an individual living outside the household is allowed a deduction. B. To be entitled to the deduction, the household member shall:

(1) Have a legal obligation to pay; and

(2) Make payments. C. The child support deduction includes:

(1) Anticipated payments that the household member will pay during the certification period;

(2) Third-party payments by the household on behalf of the nonhousehold member in accordance with a support order;

(3) Legally obligated payments by the household to obtain health insurance for the child; and

(4) Arrearages if the payments are anticipated to continue during the certification period. D. Alimony payments to or for a nonhousehold member may not be included as a child support deduction.