The Impact of Social Security of Dependents and Financing of Post-Secondary Education of Dependents on Support Obligations in Particularly California Divorces After the Tax Cuts and Jobs Act of 2017

Abstract

The 2017 Tax Cuts and Jobs Act made alimony in divorce decrees and separation agreements entered into after December 31, 2018, neither deductible by the payor nor income to the payee for federal income tax purposes. Likely, that change in the tax law will result in less income to payees in a divorce and higher taxes for payors. In California, support in divorces is basically calculated by the software program Dissomaster. With payors facing higher taxes, such payors may look for possible sources of additional income for paying support. Payors may receive a credit in California against the support obligation for children for Social Security paid to such children, particularly on account of the payors’ Social Security status. In addition, there is at least a majority of authority in California that payments for post-secondary education expenses of adult children may be considered by California courts in determining a just and equitable award of support.

Recommended Citation

John R. Dorocak, The Impact of Social Security of Dependents and Financing of Post-Secondary Education of Dependents on Support Obligations in Particularly California Divorces After the Tax Cuts and Jobs Act of 2017, 23 Marq. Ben & Soc. Welfare L. Rev. (2022).