CALIFORNIA FAMILY LAW
...Child Support
......Amount
.........Financial Ability
............Taxes: Effect of
5 Cards On This Topic:

Effect of taxes on income used for calculation of support.

Court erred in assigning H incorrect filing status and a tax deduction allocation for new wife's s/p house; in calculating support, H's net disposable income should reflect actual tax status and available deductions.

Value of company car and employer rent subsidy properly included in c/s calculation, but should be entered as taxable income.

In calculating net income for child support formula, court should deduct only taxes being paid, not taxes accruing.

Caselist: Actual tax rate considering new spouse's income should be used when calculating guideline child support.