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"Gross (Total) Income" for the Purposes of Child Support and Temporary...
Have you looked at an IRS Form 1040 (pdf) lately? Looking at the 1040 is supposed to begin the C.S.S.A. calculation for determining child support. For actions commenced on or after October 13, 2010,...
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Considering Fringe Benefits in Child Support Cases
Two cases this month discussed the treatment of employer-provided fringe benefits in child support determinations. In his May 14, 2012 decision in K.W. v. M.W., Onondaga County Family Court Judge...
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Union Dues Do Not, Here, Reduce Income For C.S.S.A. Purposes
Whether the payment of union dues is to be deducted for the purpose of determining C.S.S.A. income is to be decided on a case by case basis. Rejecting the deduction in S.H. v. S.H., a June 17, 2013...
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Imputing Income When Determining Child Support
Three Second Department decisions within eight days this month reveal the discretion of the trial court when income is not apparent (no pun intended) on a determination of a parent’s basic child...
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IRS To Increase Audits of Alimony Deductions and Income
The IRS is enhancing processes to address the discrepancies between the deductions taken by alimony payers and the income reported by alimony recipients. This is in response to a report of the Treasury...
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Increasing Child Support On Appeal: Awards On Income Over The Cap
The Third Department gave us insight into its analysis of child support awards in two recent decisions in which it increased those awards. What to do when the parents’ combined income exceeds the Child...
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K-1 Income and the Calculation of Child Support
In its May 11, 2016 decision in Eifert v. Eifert, the Appellate Division, Second Department, appears to discuss the interrelationship between the calculation of child support and the “income” shown on...
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Drafting an Income Tax Allocation Provision for Returns Filed During the Divorce
If divorcing parties will file their income tax returns jointly, how do you allocate each party’s fair share of taxes? How do you draft an unambiguous provision that spells that out? Such were among...
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