Idaho Code

Idaho Code § 32-706 (2026)

Child support.

✓ current as of May 2026

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Child support.

(1) In a proceeding for divorce or child support, the court may order either or both parents owing a duty of support to a child to pay an amount reasonable or necessary for his or her support and education until the child is eighteen (18) years of age, without regard to marital misconduct, after considering all relevant factors which may include:

(a) The financial resources of the child;

(b) The financial resources, needs, and obligations of both the custodial and noncustodial parents which ordinarily shall not include a parent’s community property interest in the financial resources or obligations of a spouse who is not a parent of the child, unless compelling reasons exist;

(d) The physical and emotional condition and needs of the child and his or her educational needs;

(e) The availability of medical coverage for the child at reasonable cost as defined in section 32-1214B, Idaho Code; and

(f) The actual tax benefit recognized by the party claiming the federal child dependency exemption.

(2) If the child continues his high school education subsequent to reaching the age of eighteen (18) years, the court may, in its discretion, and after considering all relevant factors which include those set forth in subsection (1) of this section, order the continuation of support payments until the child discontinues his high school education or reaches the age of nineteen (19) years, whichever is sooner.

(3) All child support orders shall notify the obligor that the order will be enforced by income withholding pursuant to chapter 12, title 32, Idaho Code. Failure to include this provision does not affect the validity of the support order. The court shall require that the social security numbers of both the obligor and obligee be included in the order or decree.

(4) In a proceeding for the support of a child or a minor parent, the court may order the parent(s) of each minor parent to pay an amount reasonable or necessary for the support and education of the child born to the minor parent(s) until the minor parent is eighteen (18) years of age, after considering all relevant factors which may include:

(a) The financial resources of the child;

(b) The financial resources of the minor parent;

(d) The physical and emotional condition and needs of the child and his or her educational needs; and

(e) The availability of medical coverage for the child at reasonable cost as defined in section 32-1214B, Idaho Code.

(5) The legislature hereby authorizes and encourages the supreme court of the state of Idaho to adopt and to periodically review for modification guidelines that utilize and implement the factors set forth in subsections (1) through (4) of this section to create a uniform procedure for reaching fair and adequate child support awards. There shall be a rebuttable presumption that the amount of the award which would result from the application of the guidelines is the amount of child support to be awarded, unless evidence is presented in a particular case that indicates that an application of the guidelines would be unjust or inappropriate. If the court determines that circumstances exist to permit a departure from the guidelines, the judge making the determination shall make a written or specific finding on the record that the application of the guidelines would be unjust or inappropriate in the particular case before the court. When adopting guidelines, the supreme court shall provide that in a proceeding to modify an existing award, children of the party requesting the modification who are born or adopted after the entry of the existing order shall not be considered.

(6) If the court awards one (1) parent the right to claim tax benefits associated with his child or children, the court order need not list every applicable tax benefit. The parent who was awarded the tax benefits for the child or children shall attach a copy of the court order to his income tax return. The state tax commission shall recognize the award of tax benefits with respect to the child or children as applying to the child tax credit under section 63-3029L, Idaho Code, the food tax credit under section 63-3024A, Idaho Code, and any and all other state and federal tax deductions, exemptions, and credits for which the parent qualifies, unless the court order specifies otherwise.

Notes of Decisions

Cited in 79 cases (8 in the last 5 years), 1950–2026 · leading case: Murphey v. Murphey, 653 P.2d 441 (Idaho 1982).

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Murphey v. Murphey, 653 P.2d 441 (Idaho 1982). · cites it 38× “The plaintiff-appellant Robert Murphey challenges on appeal, as he did below, the constitutionality of the statute under which alimony was awarded, former I.C. § 32-706, since repealed, to wives only.”

Olsen v. Olsen, 557 P.2d 604 (Idaho 1976). · cites it 24× “The second differentiates between those who may receive alimony and those who may not on the basis of sex, limiting awards only to former wives regardless of the needs of the ex-husband, the abilities of the ex-wife or her conduct in causing the divorce.”

Rohr v. Rohr, 800 P.2d 85 (Idaho 1990). · cites it 16× “At the time the divorce decree in the present case was entered I.C. § 32-706 did not specifically require the court to consider the effect of the federal tax exemption.”

Sullivan v. Sullivan, 639 P.2d 435 (Idaho 1981). · cites it 16× “Sullivan was dissatisfied with that portion of the decree, insofar as it split the alimony provisions from the property settlement provisions of the agreement, it was incumbent upon him to appeal from that portion of the decree, which he did not do.”

Neveau v. Neveau, 652 P.2d 655 (Idaho Ct. App. 1982). · cites it 20× “In this case, both of the lower courts determined the former alimony statute, I.C. § 32-706, to be void in light of Orr .”

Monica Garner v. Christopher Garner, 354 P.3d 494 (Idaho 2015). · cites it 24× “I.C. § 32-706. Pursuant to the legislature’s directive, this Court promulgated Child Support Guidelines, which were in effect at the time of the Garners’ divorce.”

Jensen v. Jensen, 917 P.2d 757 (Idaho 1996). · cites it 12× “Idaho Code Section 32-706 provides a nonexclusive set of factors for determining the amount of child support each parent owes.”

Ross v. Ross, 648 P.2d 1119 (Idaho 1982). · cites it 8× “Thereafter, the $2,000 per month paid pending determination of the action should cease, and no permanent alimony pursuant to I.C. § 32-706 should be awarded. We have reviewed all the other issues raised by the parties and find that the rulings of the trial court are otherwise…”

Noble v. Fisher, 894 P.2d 118 (Idaho 1995). · cites it 6× “I.C. § 32-706(B); Walborn v. Walborn, 120 Idaho 494, 499-500 , 817 P.”

Boe v. Boe, 422 P.3d 1128 (Idaho 2018). · cites it 6× “I.C. § 32-706(5) ; Garner v. Garner , 158 Idaho 932 , 935, 354 P.”

Jordan v. Jordan, 394 P.2d 163 (Idaho 1964). · cites it 22× “" This decision of the California Court was decided under the then existing provisions of the California law comparable to I.C. § 32-706. The authority of a trial court to modify its decree of divorce concerning alimony is to be found in the application of I.”

Nelson v. Evans, 464 P.3d 301 (Idaho 2020). · cites it 2× “”); I.C. § 32-706(1) (“In a proceeding for divorce or child support .”

Show all 79 citing cases →

— Idaho Code § 32-706(1) — 6 cases

Nelson v. Evans, 464 P.3d 301 (Idaho 2020). “”); I.C. § 32-706(1) (“In a proceeding for divorce or child support .”

Hess v. Hess, 558 P.3d 254 (Idaho 2024).

Jane Doe & John Doe 1 v. John Doe (Idaho Ct. App. 2024).

State v. Paulson (Idaho Ct. App. 2026).

— Idaho Code § 32-706(1)(a) — 1 case

Hess v. Hess, 558 P.3d 254 (Idaho 2024).

— Idaho Code § 32-706(1)(b) — 1 case

Harris v. Carter, 189 P.3d 484 (Idaho Ct. App. 2008).

— Idaho Code § 32-706(1)(d) — 2 cases

State v. Paulson (Idaho Ct. App. 2026).

— Idaho Code § 32-706(2) — 1 case

Busse v. Busse, 113 P.3d 224 (Idaho 2005).

— Idaho Code § 32-706(3) — 1 case

Jane Doe & John Doe 1 v. John Doe (Idaho Ct. App. 2024).

— Idaho Code § 32-706(5) — 5 cases

Monica Garner v. Christopher Garner, 354 P.3d 494 (Idaho 2015). “I.C. § 32-706. Pursuant to the legislature’s directive, this Court promulgated Child Support Guidelines, which were in effect at the time of the Garners’ divorce.”

Boe v. Boe, 422 P.3d 1128 (Idaho 2018). “I.C. § 32-706(5) ; Garner v. Garner , 158 Idaho 932 , 935, 354 P.”

Valentine v. Valentine, 500 P.3d 514 (Idaho 2021).

Hess v. Hess, 558 P.3d 254 (Idaho 2024).

Raber v. Raber (Idaho 2026).

— Idaho Code § 32-706(A) — 1 case

Howard v. Mecham, 789 P.2d 538 (Idaho Ct. App. 1990).

— Idaho Code § 32-706(A)(6) — 2 cases

Rohr v. Rohr, 800 P.2d 85 (Idaho 1990). “At the time the divorce decree in the present case was entered I.C. § 32-706 did not specifically require the court to consider the effect of the federal tax exemption.”

Rohr v. Rohr, 800 P.2d 94 (Idaho Ct. App. 1990).

— Idaho Code § 32-706(B) — 1 case

Noble v. Fisher, 894 P.2d 118 (Idaho 1995). “I.C. § 32-706(B); Walborn v. Walborn, 120 Idaho 494, 499-500 , 817 P.”

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