The analysis used data collected in the second National Incidence Study of Child Abuse and Neglect. Multiple factor logistic models were developed to identify risk factors for the occurrence of abuse and neglect in six categories of maltreatment: physical abuse, sexual abuse, emotional maltreatment, physical neglect, educational neglect, and multiple maltreatment. Children in families with incomes under $15,000 per year were at far greater risk in every category of maltreatment. In addition, older children were generally at greater risk in every category than younger children. Risk was also related to family structure, family size, child sex and race, and metropolitan status of the county. These relationships, however, only applied to certain types of abuse and neglect or took different forms in different maltreatment categories. Interactions among risk factors were the rule rather than the exception. The findings emphasize the need for better coordination between human services and income support services to families. Additionally, the findings indicate risk assessment can be advanced by going beyond simple matrix approaches that independently consider different factors by developing assessment models that include interactions between different risk factors. Data on the occurrence of different forms of child maltreatment are appended. 32 references, 13 notes, 6 tables, and 5 figures