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How Taxes Affect Child Support

How Taxes Affect Child Support

It is common for clients to have questions about how child support is calculated
in Illinois, inclulding how taxes affect child support. The Law Offices of James M.
Kelly, P.C., a Palatine divorce attorney, is dedicated to helping clients through the
most difficult time they may face in their lifetime. This series of blog posts is
dedicated to understanding the complex nature of the current Illinois Child Support Statute.

Following is some information about how taxes affect child support.
If you have any questions, please reach out to James Kelly and he will be
happy to discuss your situation.

Section 750 ILCS 5/505 (a)(3)(D) basically sets the ‘aggregate individualized tax
amount’ as the sum of the Federal Income Tax with proper withholding, plus State
Income Tax with proper withholding, plus; Social Security or self-employment tax. For
most employed persons in the Palatine area, Social Security will include both social
security taxes and Medicare Taxes. If for example the client who is seeking a Palatine
divorce attorney is a teacher or other municipal worker, the law offices of James M.
Kelly, a qualified Palatine divorce attorney will inform you that your mandatory
retirement contributions will also be added into the total to arrive at an aggregate
individualized tax amount.

Section 750 ILCS (a)(3)(E ) allows for the calculation of taxes on an individualized basis
as opposed to using the standardized tax amount. The Law Offices of James M. Kelly,
P.C., an experienced Palatine family law attorney will guide you on which approach is
best to use. In this instance the law offices of James M. Kelly, P.C. an attorney who has
practiced for over 25 years will know that in some instances it is much better to consider
the actual taxes paid by the client as opposed to using a standardized amount. This approach
takes into account all relevant dependency exemptions, the client’s filing status, whether
the party is to claim the standard deduction or itemized deductions. If there is concern as
to what a party’s tax return as filed actually contains, the Court can order that party to
complete Internal Revenue Service Form 4506-T to request a Tax Transcript.

Attorney James Kelly, a Palatine family law attorney, will inform you also that if you
want to use individualized tax amounts of Section 750 ILCS 5/505 (a)(3)(E ), then that
party must first complete a Financial Affidavit. The Financial Affidavit must be served
on the opposing party in order to use actual individualized tax amounts for calculating
child support in Illinois.

If you have questions regarding the calculation of child support in Illinois
under Section 505 ILCS (a)(3)(E ), please feel free to call or email
attorney James Kelly, a qualified family law attorney in Palatine, to speak about your
situation or to set an appointment in his Palatine office.​

About the author:
James M. Kelly, Palatine Family Law Attorney is engaged in representing clients in
contested and uncontested dissolution of marriage proceedings and bankruptcy
proceedings, both Chapter 7 and Chapter 13. James Kelly, a divorce attorney in Palatine,
has been practicing in the northwest suburbs of Cook County and to a very relevant
extent McHenry County, Lake County and DuPage County. James Kelly has been
admitted to the practice of law in the State of Illinois since 1994.

For Further Reference, see:
750 ILCS 5/505(a)(3)(D) and (E)

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