23.06.2014 Views

Child Support Enforcement - Sarpy County Nebraska

Child Support Enforcement - Sarpy County Nebraska

Child Support Enforcement - Sarpy County Nebraska

SHOW MORE
SHOW LESS

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

shall include any periodic payments pursuant to a pension or a retirement program and<br />

dividends, and (2) any other income from whatever source derived.<br />

Source: Laws 1985, Second Spec. Sess., LB 7, § 31; Laws 1993, LB 523, § 13<br />

Total Monthly Income is defined as the “income of both parties derived from all<br />

sources, except all means-tested public assistance benefits and payments received for<br />

children of prior marriages.” – <strong>Nebraska</strong> <strong>Child</strong> <strong>Support</strong> Guidelines, §4-204<br />

A note about Military Pay and Benefits:<br />

Members of the military are often eligible for multiple types of pay, including base<br />

pay, BAS (Basic Allowance for Subsistence) and BAH (Basic Allowance for Housing).<br />

While base pay and other types of pay (incentive pay, enlistment bonuses, hardship<br />

duty pay, to name a few) are taxable income, BAH and BAS are not.<br />

See the following IRS publication for a complete breakdown:<br />

www.irs.gov/publications/p3/ar02.html#en_US_publink100095947<br />

All veterans benefits, of whatever type or source, are tax EXEMPT. See<br />

www.military.com/veterans-report/veterans-benefits-not-taxable. These non-taxable<br />

benefits include education, training and subsistence allowances; disability<br />

compensation and pension payments for disabilities; grants for homes designed for<br />

wheelchair living; grants for motor vehicles for veterans who lost their sight or the use of<br />

their limbs; veterans’ insurance proceeds and dividends; benefits under a dependentcare<br />

assistance program; and payments made under the compensated work therapy<br />

program. Tax information for members of the military is available on the IRS website.<br />

A link to DFAS and military pay charts is available here> www.dfas.mil/dfas.html<br />

Brockman v. Brockman, 264 Neb. 106, 646 N.W.2d 594 (2002)<br />

[F]ood stamps are means-tested public assistance benefits that are excluded from<br />

income pursuant to paragraph D of the Guidelines.<br />

Dueling v. Dueling, 257 Neb. 862, 601 N.W.2d 516 (1999)<br />

All income from employment, whether full time or part time, must be included in<br />

the initial calculation, which then becomes a rebuttable presumption of<br />

appropriate support. A parent who believes that the inclusion of certain income<br />

would be unjust or inappropriate may rebut the presumption by offering evidence in<br />

support of his or her position that a deviation from the guidelines is warranted for<br />

that reason.<br />

A determination of whether to include income from a second job should be made on<br />

a case-by-case basis, in the context of whether deviation from the guidelines by<br />

exclusion of such income is necessary to achieve a fair and equitable child support<br />

order.<br />

Relevant considerations include the previous history of employment, the<br />

qualifications for the second job, the extent to which the parent may be under<br />

employed in the primary job, the health of the individual, the needs of the family, the<br />

rigors of the primary job and the second job, and all other circumstances. See<br />

Cochran v. Cochran, 14 Va. App. 827, 419 S.E.2d 419 (1992).<br />

- 96 -

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!