Asked in Family Law and Tax Law for Idaho

Q: Does pro rata payment of the value of the tax exemptions" mean her part of taxes is included in child support each month

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1 Lawyer Answer
Kevin M Rogers
Kevin M Rogers
  • Boise, ID
  • Licensed in Idaho

A: The short answer is YES.

There are several exemptions, credits and deductions in the tax code. The Idaho Child Support Guidelines, which are found in the new, Idaho Rules of Family Law Procedure, are confusing to say the least on this. Here are some points to consider:

1. The parent who has the child over 50% of the year, according to the tax code, is entitled to take the Earned Income Exemption (EIE). The EIE is worth anywhere between $800 and $1,600 dollars off the taker's gross income, before taxes.

Example: Mother claims the EIE and gets her gross income of $30,000 reduced to $28,400. This will reduce her tax at 15% from $4,500 to $4,230, a savings. So, if the father is paying CS based on the couples' combined income of $70,000, "his pro-rata share" of that combined income is 52% and her's is 48%.

2. The Idaho Child Support Guidelines also say that the "DEPENDENT EXEMPTION" which is an additional $5,000 per child, off the claimer's gross income, should be taken by that parent who would benefit the most by taking it, typically the father because he typically earn more. SOME moms however, think that because she able to take the EIE exemption, she can take all dependent and all other exemptions and credits. Most Idaho judges are not experts on the tax code and sometimes don't distinguish between these credits, exemptions and deductions. SO it behooves the attorneys who understand the tax code and the guidelines, to educate the court as it decides who to award these to!

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