Factors In Family Law

The Mississippi legislature has enacted guidelines for child support:

1. Number of Children -  Percentage of Child Support:  1 - 14%,  2 - 20%,  3 - 22%,  4 - 24%,  5 or more - 26%. This percentage is from the adjusted gross income of the paying parent. Adjusted gross income is the net income minus taxes, social security contributions, and mandatory retirement and disability contributions.
2.  There are certain exceptions to the guidelines, including extraordinary medical needs of the child, seasonal variations in parent's incomes or expenses, special needs, and shared custody arrangements. If the payer's AGI is less than $5000.00 per year or more than $50,000.00 per year, the court may deviate from the guidelines.
3.  Child support is due at the time stated in the court order. Once child support is become past due, it has become "vested" and cannot be modified. However, the person receiving child support must wait until the following month (30 days) to file contempt allegations.
4.  Child support lasts until age 21 unless the child becomes emancipated otherwise (marriage, joins military, self-supporting). Emancipation is determined by the Court, not the parents. Do not stop paying child support without consulting an attorney first.
5.  Child support can be increased or decreased by the Court if there is a material change in the circumstances of one of the parties after the last court order.
6.  Agreements between the parents to modify child support must be in writing and incorporated into a court order in order to be enforced.
7.  If the payor loses his or her job or has a reduction of income and is unable to pay the current amount of child support, contact an attorney immediately to file the appropriate action because child support cannot be forgiven once it vests.
8.   Child support must be paid regardless of whether visitation is exercised, and vice versa.
9.  Both parties need to keep an accurate record of when the child support is due, the amount paid, and the date paid. The payor has the burden of documenting the payment by receipt, canceled check, etc. Never pay cash without receiving a receipt.
10.  If a withholding order is entered, the employer will take the child support money out of the payer's paycheck each time he or she is paid until a full month's support is withheld. The employer will send the money to the other parent, usually once per month on a certain date each month. If the parent receiving child support changes his or her address, he or she must notify the employer. If there are questions concerning when the check will arrive, he or she must contact the employer.
11.  The payor is responsible for making sure the correct child support amount is paid even if a withholding order is entered. Do not assume that your employer will get it right each month. Check your paycheck stub to make sure that the entire sum is withheld. If enough money has not been withheld for any reason, pay the difference to the other parent immediately upon discovery.

Caldwell v. Caldwell 579 SO 2D 543

1. Increased needs caused by advanced age and maturity of the children;
2. Increase in expenses;
3. Inflation factor;
4. The relative financial condition and earning capacity of the parties;
5. The health and special needs of the child, both physical and psychological;
6. The health and special medical needs of the parents, both physical and psychological;
7. The necessary living expenses of the father;
8. The estimated amount of income taxes the respective parties must pay on their incomes;
9. The free use of a residence, furnishings and automobile; and
10. Such other facts and circumstances that bear on the support subject shown by the evidence.

Albright v. Albright 437 SO 2D 1003

1. Polestar consideration is the best interest of the child;
2. Age of the child;
3. Health and sex of the child;
4. Determination of the parent that has had the continuity of care prior to the separation;
5. Which parent exhibits the best parenting skills and which has the willingness and capacity to provide the primary child care;
6. Employment of the parent and responsibilities of that emplotment;
7. Physical and mental health and age of the parent;
8. Emotional ties of parent and child;
9. Moral fitness of parents;
10. The home, school and community record of the child;
11. The preference of the child at the age sufficient to express a preference by law;
12. Stability, home environment, employment of each parent and other factors relevant to the parent/child relationship.

Ferguson v. Ferguson 639 SO. 2D 921

1. Direct or indirect economic contributions to the acquisition of the property;
2. Contribution to the stability and harmony of the marital and family relationships as measured by quality, quantity of time spent on family duties and duration of the marriage;
3. Contribution to the education, training or other accomplishments bearing on the earning power of the spouse accumulating the assets;
4. The decree of which each spouse has expended, withdrawn or otherwise disposed marital assets and any prior distribution of such assets by agreement, decree or otherwise;
5. The market value and the emotional value of the assets subject to distribution;
6. The value of assets not ordinarily, absent equitable factors to the contrary, subject to such distribution, such as property brought to the marriage by the parties and property acquired by inheritance or inter vivos gift by or to an individual;
7. Contractual or legal consequences;
8. Third parties of the proposed distributions;
9. The extent of which property division may, with equity to both parties, be utilized to eliminate periodic payments and other potential sources of future friction between the parties;
10. The needs of the parties for financial security with due regard to the combination of assets, income and earning capacity; and
11. Any other factor which in equity should be considered.

Unless your court order says otherwise, the custodial parent (the parent with whom the child lives the majority of the time) will have the right to claim the minor child/ren as tax dependants for federal and state tax purposes. If the parents agree to change this for a certain tax year, a form can be obtained from your tax preparer for both parents to sign which gives permission to claim the children.