Self-employed Adjustments to Income Under the Tennessee Child Support Guidelines

Self-employed Parent's Adjustments to Gross Income Under the Tennessee Child Support Guidelines
Self-employed Parent’s Adjustments to Gross Income Under the Tennessee Child Support Guidelines

Self-employed Parent’s Adjustments to Gross Income Under the Tennessee Child Support Guidelines

Under the Tennessee child support guidelines, the calculation gets tricky when determining income for self-employed parents, . If the Rules below do not make absolute sense to you, it doesn’t to most lawyers, too.  Certified Public Accountants (CPAs) can help. Continue reading

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Self-Employment Income in Tennessee Child Support Guidelines

Self-Employment Income in Tennessee Child Support Guidelines

Self-employment income in Tennessee Child Support Guidelines is one of the most difficult provisions to understand. The ins and outs are infinite. Tax returns, financial statements, depreciation schedules, and general ledgers are all source records which need review.  Often, lawyers engage forensic accountants to pour over them and provide their expert opinions. Details matter.  With self-employed parents, often there is a great deal of money at stake with both in child support and spousal support issues.  Forensic accountants can provide a great of assistance. Continue reading

Voluntary Underemployment or Unemployment in Tennessee Child Support Guidelines

Voluntary Underemployment or Unemployment in Tennessee Child Support Guidelines

In Tennessee child support and divorce law, voluntary underemployment or unemployment has always been a hot topic. The incorporation of the income shares child support rules did not change Tennessee law.  They simply summarized what had been the law. Continue reading

Special Education Needs in Tennessee Child Support by Germantown Divorce Lawyer Miles Mason

Special Education Needs in Tennessee Child Support by Germantown Divorce Lawyer Miles Mason

In the Tennessee Child Support Guidelines, exactly what is meant by “special needs education” could be more clearly defined.  Most judges are likely to interpret the provisions in a way that makes logical sense on a case by case basis.  For example, a child with autism, severe learning disabilities, or serious physical challenges will assuredly be deemed to have special education needs.  There may be closer judgment calls when a child has educational needs such as tutoring fees or medication related to diagnosed ADHD.  Continue reading

What’s Not Income Under the Tennessee Child Support Guidelines

What’s Not Income Under the Tennessee Child Support Guidelines

What's Not Income Under the Tennessee Child Support Guidelines

What’s Not Income Under the Tennessee Child Support Guidelines

Under the Tennessee Child Support Guidelines, there are not many exclusions from income.  So, if an exclusion applies, a parent needs to take advantage.  Child support received for another child is excluded, which makes sense.  But, note that income from SSI is excluded even though disability income may be included. Continue reading

Fringe Benefits as Income Under Tennessee Child Support Guidelines

Fringe Benefits as Income Under Tennessee Child Support Guidelines

Fringe Benefits as Income Under Tennessee Child Support Guidelines

Fringe Benefits as Income Under Tennessee Child Support Guidelines

Under the Tennessee Child Support Guidelines, certain fringe benefits qualify as income.  Note that the Guidelines do not state that if the fringe benefits are not taxed as income then it is not income under the Guidelines.  Also, be aware that the military benefits of BAH and BAS are also income for child support calculations even though the service member does not receive this amount in pay.  In almost all cases, the additional child support obligation resulting from this amount being included will be significant. Continue reading

Factors for Determining Voluntary Unemployment or Underemployment in Tennessee Child Support Law

Tennessee Child Support - Voluntary Unemployment or Underemployment

Tennessee Child Support – Voluntary Unemployment or Underemployment

Factors for determining voluntary unemployment or underemployment in Tennessee child support divorce law are intuitive. None are confusing. The law did not change with the adoption of the income shares model.  Many cases are not close calls.  Punching a boss in the face will cause anyone to lose a job. That is an intentional act. On the other hand, many people get laid off due to corporate downsizing.  That is not the fault of the parent.

But, what if a parent is suffering from clinical depression?  What if a parent is laid off, but had a long history of disciplinary issues?  What makes this challenging is the proof needed.  The story an unemployed parent may tell will almost always be questionable.  The only other objective witness may be the former employer.  A lawyer may need to issue a subpoena to determine what the personnel file discloses. Continue reading