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?
- 9.66% Affordability Rule CFR 1.36B2 (a) (2) That might knock out subsidies too.
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
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IRS Publication 504
Divorced or Separated Individuals
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IRS on changing name after Marriage or Divorce
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Los Angeles County Child Support Unit
Application for Child Support Services California Courts Self Help Section on Child Support
THE DUTY TO SUPPORT ADULT DISABLED CHILDREN
child support guidelines.com
Support of Grandchild …… 3930
Liability to Others Who Provide Support for Child 3950-3952
COURT-ORDERED CHILD SUPPORT
General Provisions 4000-4014
Statewide Uniform Guideline 4050-4076
Enforcement by District Attorney 4200-4205
Child Support Commissioners 4250-4253
50 year old attorney with depression
Other pages in MAGI section
Premiums & Advance Tax Credit Calculator
- Income Application Questions?
- Income Chart
- Individual Mandate
- KISS? FAQ’s
CA Court Website on Child Support
Child Pages
Sibling Pages
My x husband went back to his country of origin. Does a California order apply overseas? What if he won’t pay?
Here’s an excerpt from the CA Child Support Handbook:
Here’s some links I googled on collecting out of country:
Israel and the U.S. entered into a federal-level Memorandum of Understanding (MOU) under the terms of which Israel and the United States each express its intent to process child support requests for the other. acf.hhs.gov
43 percent of divorced fathers in Israel don’t pay child support haaretz.com
US State Department on International Child Support
Hague Convention
Practical Handbook for Caseworkers under Hague Convention
Prohibition on Leaving the Country
For parents who fear that the other parent will leave the country, some safeguards are already in place. If the obligated parent owes $4,000 or more in child support arrears, his or her passport application will be denied and any existing passports can be revoked.HG.org