Health insurance, child care and the tax benefit

The basic schedule doesn’t cover everything. Rule 120(g) adds several adjustments, each shared in proportion to the parents’ incomes.

Health insurance

Every order must consider health insurance for the children, ideally provided by the parent who can get appropriate coverage through an employer at lower cost. The children’s premium is shared by income share. It is normally paid directly between the parents, but a parent’s share may instead be calculated into the support amount as a credit or an addition I.R.F.L.P. 120(g)(4)(A).

Uncovered medical costs

Health care costs insurance doesn’t pay, including orthodontic, optical, dental, psychological and prescription costs, are shared by the same percentages. An out-of-pocket cost to the other parent of more than $500 for a course of treatment needs advance written approval from both parents or a prior court order I.R.F.L.P. 120(g)(4)(B).

Work-related child care

The basic calculation doesn’t include work-related child care. The court may order it shared in proportion to income, paid directly between the parents unless they agree otherwise I.R.F.L.P. 120(g)(1).

The tax benefit

The parent who claims the children gets a federal and Idaho tax benefit, mainly the child tax credit. The Idaho Supreme Court publishes tables of that benefit by income for a remarried parent, a single parent with custody and a single parent without custody. Unless the parents agree otherwise, the parent with the greater benefit claims the children, and the other parent receives a pro rata share of the benefit as a credit against or addition to support I.R.F.L.P. 120(g)(3).

Children who turn 17 or older during the tax year are not counted, because the child tax credit ends that year. When the non-custodial parent claims the children, the custodial parent must sign IRS Form 8332 by January 31 each year, and the judgment should say so.

Disability and retirement dependency benefits

Benefits paid to the receiving parent because of the paying parent’s disability or retirement can reduce support, but the paying parent is not reimbursed for any amount above the support owed I.R.F.L.P. 120(g)(5). Those benefits are also added to the disabled or retired parent’s income I.R.F.L.P. 120(e)(1)(A).

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