Because a child has the inherent right to receive support from her parents, a parent's duty to contribute to this support cannot be waived, explains Lawyers.com. Each parent's duty to provide child support remains after their relationship to each other ends.
Though each state has its own laws relating to child support arrangements and uses its own formulas for calculating child support determinations, every state adheres to certain principles, including the universal parental duty to support one's child and the principle that the best interest of the child is paramount, notes Lawyers.com.
More than half of the states have programs in place that waive child support that is in arrears in certain circumstances, reports the National Council of State Legislatures. In states with such programs, the state child enforcement agency may reduce or waive a portion or all of the child support debt owed by the noncustodial parent to the state.
Divorced or separated parents may agree, as part of a divorce decree or child support order, to allow the noncustodial parent to claim the child as a qualifying child for purposes of federal taxes, explains the Internal Revenue Service. The custodial parent completes IRS Form 8832, a "Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent," and the noncustodial parent submits with his federal tax return filing.