Illinois Child Support Changes Part 2: Income Reporting, Low-Income Protections, & Child Support During Incarceration

You can read Part 1 of this series here.

Illinois' child support laws are changing in 2027, and the impending overhaul does more than redefine shared parenting time. Senate Bill 3524, which will go into effect on January 1, 2027, reshapes income reporting requirements, how low-income parents are treated in support calculations, and how child support is handled when a parent becomes incarcerated. These changes reflect a broader legislative effort to modernize the Income Shares model of child support and reduce inequities that have long affected vulnerable families. S.B. 3524, 104th Gen. Assemb., Reg. Sess. (Ill. 2026); 750 ILCS 5/505; 750 ILCS 5/510.

Annual Income and Employment Reporting Now Required

Beginning in 2027, all child support orders must contain language requiring the parents to annually disclose their income and employment information for child support purposes. Parents will also have to notify each other and the Court any time they lose their job or get a new job. S.B. 3524, 104th Gen. Assemb., Reg. Sess. (Ill. 2026) (amending 750 ILCS 5/505(h)). This change is designed to address the longstanding problem of child support orders becoming outdated because one parent's income changes significantly, but the other parent has no practical way to verify it.

Under the new law, courts will:

• Require parents to submit annual income documentation, including W-2s, 1099s, paystubs, or other proof of earnings.
• Order parents to report changes in employment, including job loss or new employment within 10 days of the change.
• Impose consequences for parents who fail to comply, including indirect civil contempt. S.B. 3524, 104th Gen. Assemb., Reg. Sess. (Ill. 2026) (amending 750 ILCS 5/505(h)).

This is a shift toward greater transparency and ongoing accuracy in support calculations. With annual reporting for parents now a standard part of a case, modifications of child support orders should be easier to pursue. Parents who previously relied on the other parent's lack of information in bad faith to avoid an increase in their child support obligation will have less room to maneuver.

For independent contractors, gig-economy workers, and others with nontraditional income sources, this increased documentation and reporting mandate will likely require more diligent record-keeping, but it also offers stronger protection against unfair or inaccurate support orders.

Who Qualifies as a "Low-Income Parent" in Illinois?

SB 3524 also revises how Illinois handles minimum child support obligations for parents with very low incomes. Under the current law, a low-income parent is required to pay the minimum child support amount, which is $40 per child per month, capped at $120 total for the month, even if there are more than three children to support.

The dollar amount of the minimum support order does not change under the amended law. The legislature kept the $40-per-child figure and the $120 maximum intact. What has changed is who qualifies as a low-income parent.

Starting in 2027, a new income threshold determines when the minimum-support presumption applies. Whereas previously the minimum-support presumption applied when a parent's income was at or below 75% of the federal poverty guideline, that threshold is now increased to 100%, expanding the number of parents who may qualify for the reduced minimum payment. S.B. 3524, 104th Gen. Assemb., Reg. Sess. (Ill. 2026) (amending 750 ILCS 5/505(a)(3.3a)).

Because the federal poverty guidelines are updated annually by the U.S. Department of Health and Human Services, the number of parents who fall within this category will shift each year. For example, HHS lists the 2026 poverty guideline for a one-person household in the contiguous United States as $15,960. Annual Update of the HHS Poverty Guidelines, 91 Fed. Reg. 5917 (Jan. 15, 2026). Under the new law, any obligor at or below that income level would presumptively fall under the minimum-support rule.

Child Support Modification When a Parent Is Incarcerated

SB 3524 introduces a clearer and more accessible process for modifying child support when a parent is incarcerated.

Under existing law, Section 510 governs when child support may be modified or terminated, and that is generally after a substantial change in circumstances for one or both of the parties or the children. The 2027 amendments add a new basis for modification: a child support order may be changed when a parent is expected to be incarcerated for more than 180 consecutive days, or when a parent is released after serving more than 180 consecutive days. S.B. 3524, 104th Gen. Assemb., Reg. Sess. (Ill. 2026) (amending 750 ILCS 5/510(a)(3)). In that situation, the amended law creates a presumption about the party's ability to pay during incarceration. It provides:

"A parent incarcerated for more than 180 days is presumed to be unable to pay any amount of child support, and this presumption may be rebutted by evidence establishing the ability to pay child support during incarceration." Id.

This means that the court will presume that a parent who is incarcerated for more than 180 days cannot pay support, but another party may present evidence showing otherwise. Bill Status of S.B. 3524, 104th Gen. Assemb., Reg. Sess. (Ill. 2026).

To avoid confusion, SB 3524 also defines what counts as "incarceration" for purposes of this rule. The statute states that incarceration means full-time confinement in a detention facility, including home detention, or placement in a municipal, county, state, or federal jail, prison, or detention center. S.B. 3524 (amending 750 ILCS 5/510(a)(3)(A)). The definition expressly excludes parents on parole, work release, or other programs that allow employment or income-earning. Id.

The new law also creates a streamlined notice procedure. If a parent will be incarcerated for more than 180 consecutive days, the Department of Healthcare and Family Services or any party to a case may file a notice of incarceration with the circuit clerk and must provide notice to all parties. If no one files a written objection within 45 days, the parent's support obligation is automatically reduced to $0.00 as of the effective date of the notice. S.B. 3524 (amending 750 ILCS 5/510(a)(3)(C)).

If a party does file a timely objection, the court must schedule a hearing promptly and notify all parties, including HFS. At that hearing, the presumption of inability to pay may be rebutted by a preponderance of the evidence, like showing that the incarcerated parent has significant assets or income available to satisfy support, or by demonstrating that the parent will not actually be incarcerated for more than 180 days. S.B. 3524 (amending 750 ILCS 5/510(a)(3)(G)).

The statute also addresses what happens after release. A parent who has been incarcerated for more than 180 days is presumed able to pay at least the minimum support amount beginning 90 days after release. S.B. 3524, 104th Gen. Assemb., Reg. Sess. (Ill. 2026) (amending 750 ILCS 5/510(a)(3)).

Illinois Is Moving Toward Realistic, Evidence-Based Support Orders

Taken together, the 2027 child support reforms reflect a broader shift in Illinois family law away from rigid formulas and toward fact-sensitive, economically realistic support calculations with greater recognition of modern parenting structures and financial realities.

As with the parenting-time changes discussed in Part 1, these updates will take time for courts to interpret. Early cases will likely shape how aggressively judges apply the new rules, and outcomes may vary across counties.

Talk to a Family Law Attorney About How the 2027 Changes Affect You

If you are currently paying or receiving child support, or think you might be in the future, now is the time to get ahead of the 2027 reforms. Talk to a family law attorney who knows the new law before you make any decisions.