Divorce: New York

Divorce: New York

Tag Archives: Income

K-1 Income and the Calculation of Child Support

Posted in Agreements and Stipulations, Child Support (C.S.S.A.)
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 a partnership K-1 tax form. In truth, it does not. In their divorce settlement agreement, the parties agreed that the father would pay child… Continue Reading

IRS To Increase Audits of Alimony Deductions and Income

Posted in Tax Matters
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 Inspector General for Tax Administration issued March 31, 2014 (TIGTA #2014-40-022). Alimony is a payment to or for the benefit of a… Continue Reading

Imputing Income When Determining Child Support

Posted in Child Support (C.S.S.A.)
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 support obligation. In Fein v. Fein, the Appellate Division, Second Department, affirmed the determination of Westchester County Supreme Court Justice Bruce E. Tolbert to impute… Continue Reading

Considering Fringe Benefits in Child Support Cases

Posted in Child Support (C.S.S.A.)
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 Michael L. Hanuszczak rejected a father’s objections to the determination of a Support Magistrate. While doing so, Judge Hanuszczak considered the impact of certain union fringe… Continue Reading

“Gross (Total) Income” for the Purposes of Child Support and Temporary Maintenance

Posted in Child Support (C.S.S.A.), Maintenance, Tax Matters, Temporary (Pendente Lite) Relief
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, it is also the first step when determining temporary maintenance. When computing child support under either the Family Court Act or the Domestic Relations… Continue Reading