Role of Income Tax Returns in Determining Child Support Obligations

In order to properly determine a parent's child support obligation, it is important for the court to know what the parent actually earns. Tax returns reveal not only what a parent has historically made, but may also reveal amounts the parent has been concealing or if the parent is intentionally impoverishing him or herself.

Modification of Custody based on Parental Unfitness

If subsequent to the time a court awarded joint or sole legal custody to a parent, the parent becomes unfit to have custody of the child, a court will not hesitate to modify custody.

Retroactive Child Support Awards

In most states, initial child support awards may be made retroactive to the date of filing and modifications may be retroaction to the date a modification is requested. In some states, retroactivity is mandatory, and in others, it is discretionary.

Sole Legal Custody Awards

Where joint legal custody is not appropriate, a court may award sole legal custody to one parent. Being granted sole legal custody gives that parent the right to make the important decisions affecting the child's health, education, and welfare.

Ability to Offset Past-Due Child Support against Tax Refunds

Where an arrearage of child support has been determined, a child support enforcement agency may intercept the tax refund of the delinquent parent.