Tinero, Aharonov and Associates Tinero*, Aharonov and Associates A Family Law Practice, LLP

* Ellen Friedman Tinero has retired from the firm


Divorce tax planning includes paying attention to child support

Tax planning is an essential part of planning for the dissolution of a marriage. However, it is often neglected during this type of family law proceeding in Los Angeles and elsewhere. A particular aspect of divorce that requires attention as far as taxes are concerned is child support.

Child support is not taxable, nor is it deductible. However, a dependency exemption is available for use during the filing of federal income tax returns. Only one parent can use this exemption.

Usually, the parent who covers over 50 percent of the support of a child during a tax year is considered the custodial parent. Typically, this parent can claim the dependency exemption assuming that all other conditions have been met. These exemptions include, for example, whether the child lived with one of the parents more frequently than he or she did with the other one at night, as well as absences from the parents. In some cases, however, even if all conditions have been met, the noncustodial parents are deemed the ones who covered over 50 percent of their children's support.

Child support remains one of the biggest sources of contention in divorce in Los Angeles. Although state guidelines are generally used to determine how much child support one party will pay the other, the calculation is not always simple, and some room for adjustment exists in several situations featuring special circumstances. An attorney can help to make sure that one's rights are upheld when dealing with child support and other divorce matters in the Golden State.

Source: forbes.com, "Taxes And Family Law: A Cheat Sheet Of What You Need To Know", Stephen Hicks, Sept. 8, 2017

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Tinero, Aharonov and Associates
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Encino, CA 91436

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* Ellen Friedman Tinero has retired from the firm