Child Support – Not counted as MAGI nor is there a deduction for paying it
- Child Support doesn’t show as income on the 1040, but alimony shows on line 11, thus child support doesn’t count toward subsidies, Health Care.Gov * IRS.Gov per MAGI definition.
- Who is taking the deduction for the children?
- A taxpayer’s family means the individuals for whom a taxpayer properly claims a deduction for a personal exemption under section 151.
- See the definition of MAGI – Modified Adjusted Gross Income (CFR 36B) on our website.
- Thus, if the non-custodial parent is claiming the deduction for the children, the subsidies would be worked out on their income, not the parent who has primary custody.
- So, the parent taking the deduction, would have the subsidies based on their income and deductions. Child support would still be included in income, as it’s not deductible.
- Alimony would be though.
- Is there Employer coverage available?
For a full analysis it’s imperative that you view our other pages on the Advance Premium Tax Credit and check with competent legal and tax professionals. If you would like to talk to a professional tax advisor about this try Bruce Bialosky [email protected] 310.273.8250
Did this page answer all your questions? Scroll down to our Q & A section to ask them and we will respond. You do not have to leave your name.
Court-ordered child support in CA usually ends when the child:
- Age 19 or 18 and not a full time high school student, whichever occurs first
- is emancipated,
- See Fl 342 Child Support Order screen shot below
A person under the age of 18 years is an emancipated minor if any of the following conditions is satisfied:
(a) The person has entered into a valid marriage, whether or not the marriage has been dissolved.
(b) The person is on active duty with the armed forces of the United States.
ROTC is not active duty VA.Gov *
(c) The person has received a declaration of emancipation pursuant to Section 7122.
Resources & Links
Emancipation Manual 77 Pages
GENERAL PROVISIONS …………………………… 7000-7002
EFFECT OF EMANCIPATION ……………………….. 7050-7052
COURT DECLARATION OF EMANCIPATION
General Provisions ………………………….. 7110-7111
Procedure for Declaration ……………………. 7120-7123
Voiding or Rescinding Declaration …………….. 7130-7135
Identification Cards and Information ………….. 7140-7143
CA Family Law Code
Support of Minor Child §3900 – 3902
§4007 (a) If a court orders a person to make specified payments for support of a child during the child’s minority, or until the child is married or otherwise emancipated, or until the death of, or the occurrence of a specified event as to, a child for whom support is authorized under Section 3901 or 3910, the obligation of the person ordered to pay support terminates on the happening of the contingency. The court may, in the original order for support, order the custodial parent or other person to whom payments are to be made to notify the person ordered to make the payments, or the person’s attorney of record, of the happening of the contingency.
***Might Active Duty Military Service be considered self supporting?
until the time the child completes the 12th grade or attains the age of 19 years, whichever occurs first. (Court Self Help Site)
CA Family Law Code §3900. Subject to this division, the father and mother of a minor child have an equal responsibility to support their child in the manner suitable to the child’s circumstances.
Resources & Links
Armed Forces Tax Guide IRS Publication # 3
CA Child Support Handbook - Publications
- VIDEO Modify or Establish a Child Support Order
- Courts Self Help Section on Child Support
- Nolo CalSupport Software to calculate support
- Military Families & Veterans
- CA Court Forms
If a parent has a sexual relationship outside of marriage, how does that affect a court’s decision on custody?
In most states, affairs or nonmarital sexual relations are not a factor in deciding custody unless it can be shown that the relationship has harmed the child. A discreet affair during the marriage might not be a significant factor. Similarly, if, after the marriage is over, a parent lives with a person to whom he or she is not married, the live-in relationship by itself may not be a major factor in deciding custody, although the quality of the relationship between the child and the live-in partner can be an important factor in a custody dispute.
If the parent’s nonmarital sexual relationship or relationships have placed the child in embarrassing situations or caused significant, provable stress to the child, then the relationship(s) would be a negative factor. In a few states, courts are more inclined to assume that a parent’s nonmarital sexual relationship is harmful to the child. The issue of a parent’s sexual conduct can be one in which individual judges may have personal biases that influence their decisions. public.findlaw.com/
Child Custody and Visitation Rights
To win a child custody case, you must usually demonstrate that you and your environment are most likely to serve the best interests of the child. Determining what constitutes ?best interest? is often an elusive question. Certainly, it includes the educational best interest of the child. The court will be interested in knowing which parent, and which household, is most likely to promote the academic objectives and educational success of the child. It also certainly includes the health, safety and welfare of the child.
Sometimes, a parent is troubled by the fact that the children’s father or mother is now living with a new girlfriend or boyfriend who poses a danger or a risk to the children. ca divorce solutions.com/
Will it affect the custody decision if I live with my boyfriend?
Alex’s Question: My child is 9 months old and I am currently going though a child visitation/custody case with the father. I am now dating someone else and have been for a year. Will it be okay if I start to live with this person or will it affect the courts opinion of me?
Brette’s Answer: Whenever you live with someone it becomes a consideration in custody because that person is part of the child’s environment.
Best interests or best interests of the child
is the doctrine used by most courts to determine a wide range of issues relating to the well-being of children. The most important of these issues concern questions that arise upon the divorce or separation of the children’s parents: With whom will the children live?; How much contact (previously termed “access”, or in some jurisdictions, “visitation”) will the parents, legal guardian, or other parties be allowed (or required) to have?; and To whom and by whom will child support be paid and in what amount?
Safety & Welfare: The court’s “primary concern” is to assure the child’s health, safety and welfare. kinseylaw.com/
What is the best interest of the child?
It is what judges must consider to make their decisions about custody and visitation. To decide what is best for a child, the court will consider:
|the age of the child,|
|the health of the child,|
|the emotional ties between the parents and the child,|
|the ability of the parents to care for the child,|
|history of family violence and/or substance abuse, and|
|the child’s ties to school, home, and his or her community.|
Family Law Code §3030 to 3204 Right to custody of minor child
Taxpayers who have adopted or tried to adopt a child in 2016 may qualify for a tax credit. Here are ten important things about the adoption credit:
- The Credit. The credit is nonrefundable, which may reduce taxes owed to zero. If the credit exceeds the tax owed, there is no refund of the additional amount. In addition, if an employer helped pay for the adoption through a written qualified adoption assistance program, that amount may reduce any taxes owed.
- Maximum Benefit. The maximum adoption tax credit and exclusion for 2016 is $13,460 per child.
- Credit Carryover. If the credit exceeds the tax owed, taxpayers can carry any unused credit forward. For example, the unused credit in 2016 can reduce taxes for 2017. Use this method for up to five years or until the credit is fully used, whichever comes first.
- Eligible Child. An eligible child is an individual under age 18 or a person who is physically or mentally unable to care for themselves.
- Qualified Expenses. Adoption expenses must be reasonable, necessary and directly related to the adoption of the child. Types of expenses may include adoption fees, court costs, attorney fees and travel.
- Domestic or Foreign Adoptions. Taxpayers can usually claim the credit whether the adoption is domestic or foreign. However, there are different rules regarding the timing of expenses for each type of adoption.
- Special Needs Child. A special rule may apply if the adoption is of an eligible U.S. child with special needs. Under this special rule, taxpayers can claim the tax credit, even if qualified adoption expenses were not paid.
- No Double Benefit. In some instances both the tax credit and the exclusion may be claimed but not for the same expenses.
- Income Limits. The credit and exclusion are subject to income limitations. These may reduce or eliminate the claimable amount..
- IRS Free File. Use IRS Free File to prepare and e-file federal tax returns for free. File Form 8839, Qualified Adoption Expenses, with Form 1040. Free File is only available on IRS.gov/freefile.
Beginning in 2017, taxpayers using a software product for the first time may need their Adjusted Gross Income (AGI) amount from their prior-year tax return to verify their identity. Taxpayers can learn more about how to verify their identity and electronically sign tax returns at Validating Your Electronically Filed Tax Return.
Additional IRS Resources:
- Tax Topic 607– Adoption Credit and Adoption Assistance Programs
IRS YouTube Video:
- Welcome to Free File – English
Court Order to provide Health Insurance for #children
The court shall require that health insurance coverage for a supported child shall be maintained by either or both parents if that insurance is available at no cost or at a reasonable cost to the parent.
Here’s an explanation from Attorney Robert Farzad. *
§3750. “Health insurance coverage” as used in this article includes all of the following:
(a) Vision care and dental care coverage whether the vision care or dental care coverage is part of existing health insurance coverage or is issued as a separate policy or plan.
(2) the court shall require that health insurance coverage for a supported child shall be maintained by either or both parents if that insurance is available at no cost or at a reasonable cost to the parent.
Court Forms –
HEALTH INSURANCE FL 470
Email us [email protected] if you need any INSURANCE help complying with these orders. – for legal help – contact an attorney
Get a quote for your child(ren) only
Quotes for Yourself & Children, Family or X & Children
Are you losing Medical Coverage?
This credit is for individuals who claim a child as a dependent if the child meets additional conditions. See publication 972 below or at the right. It is in addition to the credit for child and dependent care expenses (on Schedule 3 (Form 1040), line 49, or Form 1040NR, line 47) and the earned income credit (on Form 1040, line 17a).
The maximum amount you can claim for the credit is $2,000 for each child who qualifies you for the CTC. But, see Limits on the CTC and ODC, later.
Please note also that the Child Tax Credit does not count as MAGI Income, per 7.12.2021 email from Covered CA.
Other pages in MAGI section
- Income Application Questions?
- Income Chart
- Individual Mandate
- KISS? FAQ’s
CA Court Website on Child Support