Newsletters

Tax Considerations Relating to Child Support

For federal income tax purposes, payments of child support are not tax-deductible by the parent who makes the payments but child support is tax-free to the recipient. In order to qualify as child support, the amounts an ex-spouse receives must be designated as child support in the divorce or separation agreement. None of a payment that is lumped together as either family support or alimony is considered child support for tax purposes. In addition, family support or alimony is taxable to the recipient.

Sexual Harassment in Schools

A school cannot be held liable for ignoring the usual schoolyard behavior such as teasing and cruel behavior. However, the school may be liable for failing to take reasonable action against serious and long-term student sexual harassment. Sexual harassment is defined as harassment on an individual on the basis of their gender.

Foster Children

A child may be removed from a household if they are abused, either sexually or physically, or neglected. The child may be neglected in that they are not provided with their basic needs such as food, shelter, and emotional stability. The goal for the foster child is that the child be cared for by capable foster parents for a temporary period of time.

Abortion and Consent

The medical procedure of abortion is one of the most performed procedures in the United States. Prior to a woman seeking an abortion she should have sufficient information about the procedure. In some states abortion clinics may make the woman wait a period of time prior to performing the procedure. The most common period of time is a 24-hour window between the time that the woman enters the clinic requesting an abortion and the time that the procedure is actually performed.

Child Custody and Religion

Religion is usually not an issue in child custody proceedings, even if the parents practice different religions. For example, if a child has a Christian mother and a Jewish father, a court will not consider the merits of either religion in determining which parent should have custody of the child. The court will grant custody to one parent, or joint custody to both parents, and the child will be exposed to both the mother's religion and the father's religion.