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Income for Support Chart

FORM OF CASH FLOW

WHERE ON TAX RETURNS
CASE LAW AUTHORITY
Advances - shareholder Schedule K-1, lines 20-21 Heisey v. Heisey, 633 A.2d 211 (Pa.Super.1993)
Advances - partnership Schedule K-1, lines 20-21 King v. King, 568 A.2d 627 (Pa.Super.1989)
Annuity income Form W-2 or 1099 23 Pa.C.S. § 4302
Automobile expenses Schedule C, line 10 Schedule E, line 6 S. Calabrese v. M. Calabrese, 682 A.2d 393 (Pa.Super.1996); Holland v. Holland, 663 A.2d 768 (Pa.Super.1995); Heisey v. Heisey, 633 A.2d 211 (Pa.Super. 1993); DeMasi v. DeMasi, 530 A.2d 871 (Pa.Super.1987)
Bonuses Form W-2 or 1099 Blaisure v. Blaisure, 577 A.2d 640 (Pa.Super.1990); Fitchorn v. Fitchorn, 533 A.2d 1388 (Pa.Super.1987)
Capital gains Schedule D, lines 8, 14 23 Pa.C.S. § 4302; Riley v. Foley, 783 A.2d 807 (Pa.Super.2001); Coffey v. Coffey, 575 A.2d 587 (Pa.Super.1990); Ramsey v. Ramsey, 48 Chester Co. L.Rep. 338 (2000).
Charitable or political contributions Schedule K-1, line 7 Coffey v. Coffey, 575 A.2d 587 (Pa.Super.1990)
Commissions Form 1099 23 Pa.C.S. § 4302
Depreciation Schedule C, line 13 Schedule E, line 21 Schedule K-1, line 8 Form 4562 Labar v. Labar, 557 Pa. 54, 731 A.2d 1252 (1999), Labar v. Labar, 644 A.2d 777 (Pa.Super.1994); S. Calabrese v. M. Calabrese, 682 A.2d 393 (Pa.Super.1996); Holland v. Holland, 663 A.2d 768 (Pa.Super.1995); McAuliffe v. McAuliffe, 613 A.2d 20 (Pa.Super.1992)
Disability income   23 Pa.C.S. §4302; Parker v. Parker, 335 Pa.Super. 348, 484 A.2d 168 (1984)
Dividend income Schedule B, line 5 23 Pa.C.S. § 4302
Earning capacity   Portugal v. Portugal, 2002 WL 819076 (May 1, 2002); Myers v. Myers, 592 A.2d 339 (Pa.Super.1991); Rock v. Rock, 560 A.2d 199 (Pa.Super.1989)
FORM OF CASH FLOW

WHERE ON TAX RETURNS
CASE LAW AUTHORITY
Entertainment/meals Schedule C, line 24 DeMasi v. DeMasi, 530 A.2d 871 (Pa.Super.1987)
Gift income   Singleton v. Waites, 616 A.2d 644 (Pa.Super.1992)
Inheritance   23 Pa.C.S. § 4302; Humphreys v. DeRoss, 567 Pa. 614, 790 A.2d 281 (2001)
Insurance premiums - life Schedule C, line 15 Schedule E, line 9 Heisey v. Heisey, 633 A.2d 211 (Pa.Super.1993); DeMasi v. DeMasi, 530 A.2d 871 (Pa.Super.1987); Pearson v. Pearson, 49 Chest.Co. L.Rep. 83 (2000)
Insurance premiums - malpractice Schedule C, line 15 Schedule E, line 9 Holland v. Holland, 663 A.2d 768 (Pa.Super.1995)
Insurance proceeds   23 Pa.C.S. §4302
Interest income Schedule B, line 1 23 Pa.C.S. §4302; S. Calabrese v. M. Calabrese, 682 A.2d 393 (Pa.Super. 1996); Kessler v. Helmick, 672 A.2d 1380 (Pa.Super.1996)
Loan payments See interest deductions on Schedules A, C & E Jayne v. Jayne, 663 A.2d 169 (Pa.Super.1995); Lehman v. Lehman, 636 A.2d 1172 (Pa.Super.1994)
Marital property - sale of   Donnelly v. Donnelly, 463 A.2d 1182 (Pa.Super.1983); Buehler v. Buehler, 431 A.2d 1059 (Pa.Super.1981)
Military housing allotment   Alexander v. Armstrong, 609 A.2d 183 (Pa.Super.1992); Bennethum v. Grundza, 93 Berks Co.Leg.J. 109 (2000).
Pension benefits Form 1040, lines 15-16 23 Pa.C. S. § 4302
Pension contributions - employer and employee Form 1040, line 23 Form W-2, line 17 Kessler v. Helmick, 672 A.2d 1380 (Pa.Super.1996); DeMasi v. DeMasi, 530 A.2d 871 (Pa.Super.1987) (employer contribution), Szafran v. Szafran, 344 A.2d 612 (Pa.Super. 1975)
Perquisites - see also auto, entertainment, insurance   Mascaro v. Mascaro, 764 A.2d 1085 (Pa.Super.2001).
FORM OF CASH FLOW

WHERE ON TAX RETURNS
CASE LAW AUTHORITY
Personal injury lawsuit proceeds   Darby v. Darby, 686 A.2d 1346 (Pa.Super.1996); Butler v. Butler, 488 A.2d 1141 (Pa.Super.1985)
Rental income Schedule E, line 24 23 Pa.C. S. § 4302; S. Calabrese v. M. Calabrese, 682 A.2d 393 (Pa.Super. 1996); Farabaugh v. Killen, 648 A.2d 60 (Pa.Super.1994); Leonard v. Leonard, 510 A.2d 827 (Pa.Super.1986); Francis v. Francis, 517 A.2d 997 (Pa.Super.1986)
Retained earnings Schedule K-1, line 1 Fennell v. Fennell, 753 A.2d 866 (Pa. Super.2000); Hoag v. Hoag, 646 A.2d 578 (Pa.Super.1994), affirmed, 541 Pa. 621, 664 A.2d 1354 (1995); Blaisure v. Blaisure, 577 A.2d 640 (Pa.Super. 1990); King v. King, 568 A.2d 627 (Pa.Super.1989)
Severance pay Form W-2 or 1099 Hinkle v. Hinkle, 685 A.2d 175 (Pa.Super.1996)
Social Security Form 1040, line 20a 23 Pa.C. S. § 4302; Preston v. Preston, 646 A.2d 1186 (Pa.Super. 1994); CYS v. Chorgo, 491 A.2d 1374 (Pa.Super.1985)
Social Security disability   23 Pa.C. S. § 4302; Bernstein v. Bernstein, 457 A.2d 1316 (Pa.Super. 1983)
SSI (Supplemental Security Income)   Whitmore v. Kenney, 626 A.2d 1180 (Pa.Super.1993); Landis v. Landis, 691 A.2d 939 (Pa.Super.1997), but see Rodrigues v. Rodrigues, FD86-0293 (Ally. Cy. 1997).
Tax refunds Form 1040, lines 10 and 60a Young v. Muthersbaugh, 609 A.2d 1381 (Pa.Super.1992); Farabaugh v. Killen, 648 A.2d 60 (Pa.Super.1994); O’Connell v. O’Connell, 597 A.2d 643 (Pa.Super.1991); Parkinson v. Par-kinson, 512 A.2d 20 (Pa.Super.1986); Reisinger v. Reisinger, 471 A.2d 544 (Pa.Super.1984)
FORM OF CASH FLOW

WHERE ON TAX RETURNS
CASE LAW AUTHORITY
Trust income Schedule E, line 32 23 Pa.C. S. § 4302; Butcher v. Butcher, 769 A.2d 1218 (Pa.Super. 2001); Green v. Green, 783 A.2d 788 (Pa.Super.2001); Hoag v. Hoag, 646 A.2d 578 (Pa.Super.1994), affirmed, 541 Pa. 621, 664 A.2d 1354 (1995); Abarbanel v. Weber, 490 A.2d 877 (Pa.Super. 1985); Hillman v. Hillman, 140 P.L.J. 475 (1992)
Unemployment compensation Form 1040, line 19 23 Pa.C.S. § 4302
Workers compensation   23 Pa.C. S. § 4302; Darby v. Darby, 686 A.2d 1346 (Pa.Super.1996); Babish v. Babish, 521 A.2d 955 (Pa. Super.1987); Witherow v. Witherow, 432 A.2d 634 (Pa.Super.1981).