A child support form is a worksheet produced by each state that outlines expectations regarding the amount of support that will be paid. This covers not only direct financial support, but also provisions for health insurance coverage. Most states provide detailed instructions for how to fill out the form. In some cases of joint physical custody, each parent may be obliged to pay support to the other to ensure that finances are equitably handled. However, the mother usually has full physical custody and receives support from the non-custodial father. The Office of Child Support Enforcement (OCSE) provides the child support forms that must be sent to employers so that a company can begin withholding income from an employee's paycheck. These forms are usually sent to the employer by the relevant state agency but can be sent by a private individual if a copy of the court order is attached. Payroll deduction is the simplest and most common method of collecting child support.