Subject: Child Support
Comment: I believe there needs to be some change to the way child support and divorced parents are handled by the IRS. Income tax is paid by the non-custodial parent on child support paid to the custodial parent. So the custodial parent has an amount of tax-free income designated to pay for half or more than half of all of their child-care related expenses. In many situations, the non-custodial parent is also ordered by the court to pay for medical insurance premiums for the children and half of all uncovered medical expenses, half of all extra-curricular expenses, etc. Then, the custodial parent usually claims the children as dependents on their taxes and the non-custodial parent gets no exemptions at all and is taxed at a higher single rate. Divorced parents who are abiding by their child support agreement should both be entitled to an exemption for their children, in effect, "splitting" the exemption each year. Non-custodial parents who pay child support also must maintain living quarters for their children when they are in their homes, provide clothing, meals, shoes, toys, entertainment, etc. in addition to the child support. Non-custodial parents need some sort of exemption or credit for providing for their children financially.