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Use of Adjusted Gross Income From Federal Income Tax Return Is Not Appropriate in Calculating Child Support
by
Kevin Patrick Rauseo on Sep. 26, 2014
Divorce & Family Law Child Support Divorce & Family Law Divorce Divorce & Family Law Family Law
Summary: Use of Adjusted Gross Income From Federal Income Tax Return Is Not Appropriate in Calculating Child Support
Use of Adjusted Gross Income From Federal Income Tax Return Is Not Appropriate in Calculating Child Support
In the Matter of Maves and Moore, the trial court calculated child support using the father's Adjusted Gross Income figure from his federal income tax return. On appeal, the New Hampshire Supreme Court overturned the trial court's use of the Adjusted Gross Income figure, finding "how federal income taxation statutes define income is of little relevance to the interpretation of gross income under the Child Support Guidelines". In support of its finding, the New Hampshire Supreme Court noted that use of the Adjusted Gross Income is inappropriate as it includes deductions for such things as depreciation, discretionary retirement contributions for the father and his current wife, and non-business related rental property losses that were not necessary for producing income. Accordingly, the Maves decision demonstrates that proper knowledge of how to read a federal income tax return is important in a child support calculation.
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