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Cash Flow for Support Purposes

Information Provided by: David S. Pollock, Attorney at Law

From 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.§ 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. § 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)
Commisions	Form 1099	23 Pa.C.S. § 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. § 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		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. § 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. § 4302
Interest Income	Schedule B, Line 1	23 Pa.C.S. § 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. § 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. § 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. § 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. § 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 & 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. § 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. § 4302
Worker's Compensation		23 Pa.C. S. § 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)