Divorce Source: Cash Flow for Support Purposes

Featured Article: About Divorce Source...

Cash Flow for Support Purposes
(provided by David S. Pollock, Attorney at Law)

FORM OF

CASH FLOW
WHERE ON

TAX RETURNS
CASE LAW

AUTHORITY

Advances - shareholder Schedule K-1, lines 20-21 Heisey v. Heisey, 430 Pa.Super. 16, 633 A.2d 211 (1993)

Advances - partnership Schedule K-1, lines 20-21 King v. King, 390 Pa.Super. 226, 568 A.2d 627 (1989)

Annuity income Form W-2 or 1099 23 Pa.C.S. ß 4302

Automobile expenses Schedule C, line 10
Schedule E, line 6
Calabrese v. Calabrese, 452 Pa.Super. 497, 682 A.2d 393 (1996); Holland v. Holland, 444 Pa.Super. 251, 663 A.2d 768 (1995); Heisey v. Heisey, 430 Pa.Super. 16, 633 A.2d 211 (1993); DeMasi v. DeMasi, 366 Pa.Super. 19, 530 A.2d 871 (1987)

Bonuses Form W-2 or 1099 Blaisure v. Blaisure, 395 Pa.Super. 473, 577 A.2d 640 (1990); Fitchorn v. Fitchorn, 368 Pa.Super. 305, 533 A.2d 1388 (1987)

Capital gains Schedule D, lines 8, 14 23 Pa.C.S. ß 4302; Coffey v. Coffey, 394 Pa.Super 194, 575 A.2d 587 (1990)

Charitable or political contributions Schedule K-1, line 7 Coffey v. Coffey, 394 Pa.Super 194, 575 A.2d 587 (1990)

Commissions Form 1099 23 Pa.C.S. ß 4302

Depreciation Schedule C, line 13
Schedule E, line 21

Schedule K-1, line 8

Form 4562
Calabrese v. Calabrese, 452 Pa.Super. 497, 682 A.2d 393 (1996); Holland v. Holland, 444 Pa.Super. 251, 663 A.2d 768 (1995); Labar v. Labar, 434 Pa.Super. 612, 644 A.2d 777 (1994); McAuliffe v. McAuliffe, 418 Pa.Super. 39, 613 A.2d 20 (1992)

Disability income 23 Pa.C.S. ß 4302; Parker v. Parker, 335 Pa.Super. 348, 484 A.2d 168 (1984)

Dividend income Schedule B, line 5 23 Pa.C.S. ß 4302

Earning capacity Myers v. Myers, 405 Pa.Super. 290, 592 A.2d 339 (1991); Rock v. Rock, 385 Pa.Super. 126, 560 A.2d 199 (1989)

Entertainment/meals Schedule C, line 24 DeMasi v. DeMasi, 366 Pa.Super. 19, 530 A.2d 871 (1987)

Gift income Singleton v. Waites, 420 Pa.Super. 184, 616 A.2d 644 (1992)

Inheritance 23 Pa.C.S. ß 4302

Insurance premiums - life Schedule C, line 15
Schedule E, line 9
Heisey v. Heisey, 430 Pa.Super. 16, 633 A.2d 211 (1993); DeMasi v. DeMasi, 366 Pa.Super. 19, 530 A.2d 871 (1987)

Insurance premiums - malpractice Schedule C, line 15
Schedule E, line 9
Holland v. Holland, 444 Pa.Super. 251, 663 A.2d 768 (1995)

Insurance proceeds 23 Pa.C.S. ß 4302

Interest income Schedule B, line 1 23 Pa.C.S. ß 4302; Calabrese v. Calabrese, 452 Pa.Super. 497, 682 A.2d 393 (1996); Kessler v. Helmick, 449 Pa.Super. 113, 672 A.2d 1380 (1996)

Loan payments See interest deductions on Schedules A, C & E Jayne v. Jayne, 443 Pa.Super. 664, 663 A.2d 169 (1995); Lehman v. Lehman, 431 Pa.Super. 450, 636 A.2d 1172 (1994)

Marital property - sale of Donnelly v. Donnelly, 317 Pa.Super. 254, 463 A.2d 1182 (1983); Buehler v. Buehler, 288 Pa.Super. 303, 431 A.2d 1059 (1981)

Military housing allotment Alexander v. Armstrong, 415 Pa.Super. 263, 609 A.2d 183 (1992)

Pension benefits Form 1040, lines 15-16 23 Pa.C. S. ß 4302

Pension contributions - employer and employee Form 1040, line 23
Form W-2, line 17
Kessler v. Helmick, 449 Pa.Super. 113, 672 A.2d 1380 (1996); DeMasi v. DeMasi, 366 Pa.Super. 19, 530 A.2d 871 (1987)(employer contribution), Szafran v. Szafran, 236 Pa.Super. 532, 344 A.2d 612 (1975)

Perquisites - see auto, entertainment, insurance

Personal injury lawsuit proceeds Darby v. Darby, 455 Pa.Super. 63, 686 A.2d 1346 (1996); Butler v. Butler, 339 Pa.Super. 312, 488 A.2d 1141 (1985)

Rental income Schedule E, line 24 23 Pa.C. S. ß 4302; Calabrese v. Calabrese, 452 Pa.Super. 497, 682 A.2d 393 (1996); Farabaugh v. Killen, 436 Pa.Super. 480, 648 A.2d 60 (1994); Leonard v. Leonard, 353 Pa.Super. 604, 510 A.2d 827 (1986) Francis v. Francis, 358 Pa.Super. 391, 517 A.2d 997 (1986)

Retained earnings Schedule K-1, line 1 Hoag v. Hoag, 435 Pa.Super. 428, 646 A.2d 578 (1994), affirmed, 541 Pa. 621, 664 A.2d 1354 (1995); Blaisure v. Blaisure, 395 Pa.Super. 473, 577 A.2d 640 (1990); King v. King, 390 Pa.Super. 226, 568 A.2d 627 (1989)

Severance pay Form W-2 or 1099 Hinkle v. Hinkle, 454 Pa.Super. 256, 685 A.2d 175 (1996)

Social Security Form 1040, line 20a 23 Pa.C. S. ß 4302; Preston v. Preston, 435 Pa.Super. 459, 646 A.2d 1186 (1994); CYS v. Chorgo, 341 Pa.Super. 512, 491 A.2d 1374 (1985)

Social Security disability 23 Pa.C. S. ß 4302; Bernstein v. Bernstein, 311 Pa.Super. 545, 457 A.2d 1316 (1983)

SSI (Supplemental Security Income) Whitmore v. Kenney, 426 Pa.Super. 233, 626 A.2d 1180 (1993); Landis v. Landis, 456 Pa.Super. 727, 691 A.2d 939 (1997)

Tax refunds Form 1040, lines 10 and 60a Young v. Muthersbaugh, 415 Pa.Super. 591, 609 A.2d 1381 (1992), Farabaugh v. Killen, 436 Pa.Super. 480, 648 A.2d 60 (1994); O’Connell v. O’Connell, 409 Pa.Super. 25, 597 A.2d 643 (1991); Parkinson v. Parkinson, 354 Pa.Super. 419, 512 A.2d 20 (1986); Reisinger v. Reisinger, 324 Pa.Super. 223, 471 A.2d 544 (1984)

Trust income Schedule E, line 32 23 Pa.C. S. ß 4302; Hoag v. Hoag, 435 Pa.Super. 428, 646 A.2d 578 (1994), affirmed, 541 Pa. 621, 664 A.2d 1354 (1995); Abarbanel v. Weber, 340 Pa.Super. 473, 490 A.2d 877 (1985)

Unemployment compensation Form 1040, line 19 23 Pa.C.S. ß 4302

Workers compensation 23 Pa.C. S. ß 4302; Babish v. Babish, 361 Pa.Super. 118, 521 A.2d 955 (1987); Witherow v. Witherow, 288 Pa.Super. 519, 432 A.2d 634 (1981).

Information provided by:
David S. Pollock, Attorney at Law
http://www.dsplaw.com

Go to: Pennsylvania Articles and Resources

Helpful Resources: About Divorce Source...

Copyright© All rights reserved by Divorce Source, Inc.
Please Read Our Disclaimer

FORM OF CASH FLOW	WHERE ON TAX RETURNS	CASE LAW AUTHORITY
Advances - shareholder	Schedule K-1, lines 20-21	Heisey v. Heisey, 430 Pa.Super. 16, 633 A.2d 211 (1993)
Advances - partnership	Schedule K-1, lines 20-21	King v. King, 390 Pa.Super. 226, 568 A.2d 627 (1989)
Annuity income	Form W-2 or 1099	23 Pa.C.S. ß 4302
Automobile expenses	Schedule C, line 10 Schedule E, line 6	Calabrese v. Calabrese, 452 Pa.Super. 497, 682 A.2d 393 (1996); Holland v. Holland, 444 Pa.Super. 251, 663 A.2d 768 (1995); Heisey v. Heisey, 430 Pa.Super. 16, 633 A.2d 211 (1993); DeMasi v. DeMasi, 366 Pa.Super. 19, 530 A.2d 871 (1987)
Bonuses	Form W-2 or 1099	Blaisure v. Blaisure, 395 Pa.Super. 473, 577 A.2d 640 (1990); Fitchorn v. Fitchorn, 368 Pa.Super. 305, 533 A.2d 1388 (1987)
Capital gains	Schedule D, lines 8, 14	23 Pa.C.S. ß 4302; Coffey v. Coffey, 394 Pa.Super 194, 575 A.2d 587 (1990)
Charitable or political contributions	Schedule K-1, line 7	Coffey v. Coffey, 394 Pa.Super 194, 575 A.2d 587 (1990)
Commissions	Form 1099	23 Pa.C.S. ß 4302
Depreciation	Schedule C, line 13 Schedule E, line 21 Schedule K-1, line 8 Form 4562	Calabrese v. Calabrese, 452 Pa.Super. 497, 682 A.2d 393 (1996); Holland v. Holland, 444 Pa.Super. 251, 663 A.2d 768 (1995); Labar v. Labar, 434 Pa.Super. 612, 644 A.2d 777 (1994); McAuliffe v. McAuliffe, 418 Pa.Super. 39, 613 A.2d 20 (1992)
Disability income		23 Pa.C.S. ß 4302; Parker v. Parker, 335 Pa.Super. 348, 484 A.2d 168 (1984)
Dividend income	Schedule B, line 5	23 Pa.C.S. ß 4302
Earning capacity		Myers v. Myers, 405 Pa.Super. 290, 592 A.2d 339 (1991); Rock v. Rock, 385 Pa.Super. 126, 560 A.2d 199 (1989)

Entertainment/meals	Schedule C, line 24	DeMasi v. DeMasi, 366 Pa.Super. 19, 530 A.2d 871 (1987)
Gift income		Singleton v. Waites, 420 Pa.Super. 184, 616 A.2d 644 (1992)
Inheritance		23 Pa.C.S. ß 4302
Insurance premiums - life	Schedule C, line 15 Schedule E, line 9	Heisey v. Heisey, 430 Pa.Super. 16, 633 A.2d 211 (1993); DeMasi v. DeMasi, 366 Pa.Super. 19, 530 A.2d 871 (1987)
Insurance premiums - malpractice	Schedule C, line 15 Schedule E, line 9	Holland v. Holland, 444 Pa.Super. 251, 663 A.2d 768 (1995)
Insurance proceeds		23 Pa.C.S. ß 4302
Interest income	Schedule B, line 1	23 Pa.C.S. ß 4302; Calabrese v. Calabrese, 452 Pa.Super. 497, 682 A.2d 393 (1996); Kessler v. Helmick, 449 Pa.Super. 113, 672 A.2d 1380 (1996)
Loan payments	See interest deductions on Schedules A, C & E	Jayne v. Jayne, 443 Pa.Super. 664, 663 A.2d 169 (1995); Lehman v. Lehman, 431 Pa.Super. 450, 636 A.2d 1172 (1994)
Marital property - sale of		Donnelly v. Donnelly, 317 Pa.Super. 254, 463 A.2d 1182 (1983); Buehler v. Buehler, 288 Pa.Super. 303, 431 A.2d 1059 (1981)
Military housing allotment		Alexander v. Armstrong, 415 Pa.Super. 263, 609 A.2d 183 (1992)
Pension benefits	Form 1040, lines 15-16	23 Pa.C. S. ß 4302
Pension contributions - employer and employee	Form 1040, line 23 Form W-2, line 17	Kessler v. Helmick, 449 Pa.Super. 113, 672 A.2d 1380 (1996); DeMasi v. DeMasi, 366 Pa.Super. 19, 530 A.2d 871 (1987)(employer contribution), Szafran v. Szafran, 236 Pa.Super. 532, 344 A.2d 612 (1975)
Perquisites - see auto, entertainment, insurance
Personal injury lawsuit proceeds		Darby v. Darby, 455 Pa.Super. 63, 686 A.2d 1346 (1996); Butler v. Butler, 339 Pa.Super. 312, 488 A.2d 1141 (1985)
Rental income	Schedule E, line 24	23 Pa.C. S. ß 4302; Calabrese v. Calabrese, 452 Pa.Super. 497, 682 A.2d 393 (1996); Farabaugh v. Killen, 436 Pa.Super. 480, 648 A.2d 60 (1994); Leonard v. Leonard, 353 Pa.Super. 604, 510 A.2d 827 (1986) Francis v. Francis, 358 Pa.Super. 391, 517 A.2d 997 (1986)
Retained earnings	Schedule K-1, line 1	Hoag v. Hoag, 435 Pa.Super. 428, 646 A.2d 578 (1994), affirmed, 541 Pa. 621, 664 A.2d 1354 (1995); Blaisure v. Blaisure, 395 Pa.Super. 473, 577 A.2d 640 (1990); King v. King, 390 Pa.Super. 226, 568 A.2d 627 (1989)
Severance pay	Form W-2 or 1099	Hinkle v. Hinkle, 454 Pa.Super. 256, 685 A.2d 175 (1996)
Social Security	Form 1040, line 20a	23 Pa.C. S. ß 4302; Preston v. Preston, 435 Pa.Super. 459, 646 A.2d 1186 (1994); CYS v. Chorgo, 341 Pa.Super. 512, 491 A.2d 1374 (1985)
Social Security disability		23 Pa.C. S. ß 4302; Bernstein v. Bernstein, 311 Pa.Super. 545, 457 A.2d 1316 (1983)
SSI (Supplemental Security Income)		Whitmore v. Kenney, 426 Pa.Super. 233, 626 A.2d 1180 (1993); Landis v. Landis, 456 Pa.Super. 727, 691 A.2d 939 (1997)
Tax refunds	Form 1040, lines 10 and 60a	Young v. Muthersbaugh, 415 Pa.Super. 591, 609 A.2d 1381 (1992), Farabaugh v. Killen, 436 Pa.Super. 480, 648 A.2d 60 (1994); O’Connell v. O’Connell, 409 Pa.Super. 25, 597 A.2d 643 (1991); Parkinson v. Parkinson, 354 Pa.Super. 419, 512 A.2d 20 (1986); Reisinger v. Reisinger, 324 Pa.Super. 223, 471 A.2d 544 (1984)
Trust income	Schedule E, line 32	23 Pa.C. S. ß 4302; Hoag v. Hoag, 435 Pa.Super. 428, 646 A.2d 578 (1994), affirmed, 541 Pa. 621, 664 A.2d 1354 (1995); Abarbanel v. Weber, 340 Pa.Super. 473, 490 A.2d 877 (1985)
Unemployment compensation	Form 1040, line 19	23 Pa.C.S. ß 4302
Workers compensation		23 Pa.C. S. ß 4302; Babish v. Babish, 361 Pa.Super. 118, 521 A.2d 955 (1987); Witherow v. Witherow, 288 Pa.Super. 519, 432 A.2d 634 (1981).