Child Support Enforcement - Sarpy County Nebraska

amount over what you owe in taxes is partially refundable and there is a formula the IRS applies
to determine the exact amount. For low-income taxpayers it is usually the full remaining
amount.
There is lots of great information on these issues at the IRS website.
I recommend Publication 501, pages 10-15, for a great discussion of child claiming issues
including an entire page of examples.
http://www.irs.gov/pub/irs-pdf/p501.pdf
Earning Capacity
Claborn v. Claborn, 267 Neb. 201, 673 N.W.2d 533 (2004)
Paragraph D [now § 4-204] of the guidelines provides that if applicable, earning
capacity may be considered in lieu of a parent’s actual, present income and may
include factors such as work history, education, occupational skills, and job
opportunities.
Collins v. Collins, 19 Neb. App. 529, ___ N.W.2d ____ (Feb. 2012)
Facts: State filed complaint to modify and increase child support from $0 to $168/mo, and
imputed minimum wage income to the noncustodial parent, who was employed at a higher rate
of pay at the time the complaint was filed, but who was unemployed at time of trial. Evidence
elicited showed that parent had applied for work at at least 10 businesses per week (32 in 3
weeks), in a variety of fields, but could not get hired.
Held: State failed to meet its burden of proof to show parent had earning capacity of minimum
wage income.
[E]arning capacity should be used only if there is evidence that the parent can
realize that capacity through reasonable efforts.
The party seeking the modification has the burden to produce sufficient proof that a
material change of circumstances has occurred that warrants a modification.
The parties ask us to decide whether the material change of circumstances must
exist at the time of filing of the complaint to modify or at the time of the modification
trial. We hold that the change in circumstances must exist at the time of the
modification trial for two reasons. First, because the court’s decision to modify child
support must be based upon the evidence presented in support of the complaint to
modify. Second, because the change in circumstances cannot be temporary.
it would be improper for the court to focus on anything but the most recent
circumstances ascertainable from the evidence.
…such change of circumstances should exist at the time of trial and not merely at
the time of the complaint to modify.
Lee’s decrease in income since the initial complaint to modify was not due to her
fault or voluntary choice. On the contrary, Lee has remained unemployed despite
numerous efforts on her part to find employment.
Although Lee’s employment …lasted for more than 3 months, given that it had
effectively terminated, it could not be reasonably expected to last for an additional 6
months. Thus, the State’s evidence failed to trigger the rebuttable presumption of a
change of circumstances under § 4-217.
See dissent:
- 63 -