There appears to be some confusion as to who gets which tax benefits and I think an examination of the Idaho Child Support Guidelines and IRS Publication 504 might resolve these issues. There are many tax benefits to having children and very different rules as to which parent can claim those benefits. The most common benefits are: 

• ​Exemption, listing child as a dependent.
• Child Tax Credit
• Head of Household Filing Status
• Credit for Child and Dependent Care Expenses
• Exclusion for Dependent Care Benefits
• Earned Income Credit

 
PLEASE BE AWARE: Taxes change constantly and the Idaho Child Support Guidelines change constantly. This is not tax advice, you need to bring your child support order to your tax preparer in order to determine the proper way to file your taxes. 

ONE EXAMPLE: 

Your situation may be different but this is a common scenario where the Mother has the children more than 50% of the overnights, Father has less than 50% of the overnights and order states that Father pays child support and puts the children as dependents on his taxes. (This example may not fit your situation as every family is completely different, but may be helpful nonetheless)

The child tax credit is included in the pro rata dependency calculation that the ICSG uses. If Father gets to claim the dependency he claims the children for child tax credit as well. The earned income credit, head of household, and credit for child care expenses are separate, and whoever has the children for more than 50% of the overnights in the year can claim those benefits.

The guidelines address which tax benefits are included in the calculations and which are separate in the footnote to IRFLP Rule 126(H)3(footnote), which reads: 

 IRFLP Rule 126(H)3(footnote):
These Guidelines attempt to calculate a deduction that is accurate as of the date the chart is implemented; however, the tax laws may change and the court may deviate from these calculations upon a showing that it is not accurate in a particular case. Parties should bear in mind if they wish to contest a calculation that this chart includes tax calculations for a dependency exemption for each dependent and child tax credits, and does not include a calculation for a child care tax credit or an earned income credit. For purposes of calculation of the Idaho child support obligation, tax benefit includes both the dependency exemption benefit and the child tax credit benefit. The tax benefit includes the refundable and nonrefundable portion of the child tax credit. The child tax credit of $1,000 is not available in the year a child turns 17 or thereafter. To determine the tax benefit to a parent with a child over 17, go to the last column to the right for the number of children in the calculation, and use only the amount in that column in excess of $1,000.
Full text here: https://www.isc.idaho.gov/rules/irflp/IRFLP_Rule126-7.1.15.pdf

There is an example in the IRS publication that is informative. The IRS rules are republished in Publication 504 every year and are difficult to follow, I have included an excerpt from page 12-13 ‘example 1’ (the second example 1) as follows:
 
Excerpt from page 12-13 ‘example 1’ (the second example 1):
Example 1. You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Your AGI is $10,000. Your mother's AGI is $25,000. Your son's father does not live with you or your son. Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Because of this, you cannot claim an exemption or the child tax credit for your son. However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. (Note: The support test does not apply for the earned income credit.) However, you agree to let your mother claim your son. This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home.) 
The full text of publication 504 is here: https://www.irs.gov/pub/irs-pdf/p504.pdf

It would appear that Publication 504 is saying that the tax dependency and child tax credit are Father's, if awarded the tax dependency as per the child support order, but the head of household, credit for child care expenses and earned income credit are would be the parent who had the children for more than 50% of the overnights in the year.

Form 8332 is required to be signed by the parent that is not declaring the children as a dependent. 

ADDITIONALLY: There is an argument that the earned income tax credit can be income. 

By Selim Star

 In general a child’s home state is where the child lived for at least six consecutive months immediately before commencement of a child custody proceeding, although there are exceptions and clarifications. The Uniform Child Custody and Jurisdiction Enforcement Act (UCCJEA) was passed by all 50 states as an attempt to reduce multiple states making a determination of custody that conflict. Each state passed a slightly different version of the UCCJEA and can be very confusing and complicated. 

Determining which state to file a custody action is very complicated and you should contact an attorney immediately, because it is extremely time sensitive and unforgiving in some senses. You might find yourself fighting custody in a far away state which could have been avoided if you had filed first or spoke to an attorney first. 

Just because you have a child support order from another state that may not prevent you from filing for custody in Idaho. That child support order may not be a “child custody determination,” according to the UCCJEA.
 
Idaho Code 32-11-102
(c)  "Child custody determination" means a judgment, decree, or other order of a court providing for the legal custody, physical custody or visitation with respect to a child. The term includes a permanent, temporary, initial and modification order. The term does not include an order relating to child support or other monetary obligation of an individual.
 
Idaho Code 32-11-201
Idaho has jurisdiction if “This state is the home state of the child on the date of the commencement of the proceeding”
 
Idaho Code 32-11-102(g)
(g)  "Home state" means the state in which a child lived with a parent or a person acting as a parent for at least six (6) consecutive months immediately before the commencement of a child custody proceeding. In the case of a child less than six (6) months of age, the term means the state in which the child lived from birth with any of the persons mentioned. A period of temporary absence of any of the mentioned persons is part of the period.

(Last viewed 12/17/2015, http://legislature.idaho.gov/idstat/Title32/T32CH11PT1.htm)

​

Some Judges in the Fifth District are sending out an order which explains the Mandatory Disclosures in Idaho Rules of Family Law Procedure (IRFLP) 401. 

I have included a copy of that Order below and it is interesting as it explains better when you need to provide information about debts and assets, as this order indicates that you need not do so when only custody and child support are in controversy. 

If you are thinking "What information do I need to gather to file a custody action or a divorce action?" The Mandatory Disclosures is a good place to start. 

The Order which addresses IRFLP 401 was attached to the Order to Attend Scheduling Conference (which Blaine County sends out automatically when an answer is filed) is as follows: 


ADDENDUM TO SCHEDULING CONFERENCE ORDER

Pursuant to IRFLP 401 and good cause appearing;

IT IS HEREBY ORDERED that within thirty-five (35) days of the date of this Order, the parties shall disclose under oath, to every other party, the following information:

1.         In a case in which child support is an issue, each party (with the exception of the Idaho Department of Health and Welfare) shall disclose the following information to the other party:

a.         A fully completed Affidavit Verifying Income on a form substantially in compliance with Rule 126.1 and Appendix A and a Child Support Worksheet substantially in compliance with Rule 126.1 and Appendix B or C;

b.         Proof of income of the party from all sources, specifically including W-2 forms, 1099 forms, and K-I forms, for the prior two (2) completed calendar years, and year-to-date income information for the current calendar year. including, but not limited to, year-to-date pay stub, salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, workers compensation benefits, unemployment insurance benefits, disability insurance benefits, recurring gifts, prizes, and spousal maintenance;

c.         Proof of the amount of court-ordered child support and spousal maintenance actually paid by the party in any case other than the one in which disclosure is being provided;

d.         Proof of the cost of all medical, dental, and vision insurance premiums paid by the party for any child listed or referenced in the petition;

e.         Proof of the cost of any child care expenses paid by the party for any child listed or referenced in the petition;

f.          Proof of any expenses paid by the party for private or special schools or other particular education needs of a child listed or referenced in the petition; and

g          Proof of any expenses paid by the party for the special needs of a gifted or handicapped child listed or referenced in the petition.

2.         When Health and Welfare is a party to a case in which child support and/or other financial matters regarding the child(ren) are at issue, IDHW shall disclose all financial information at its disposal after redacting social security numbers to the other parties who have made an appearance in the case.
[sic]
4.         If either party has requested an award of spousal maintenance or an award of attorneys' fees and costs, each party shall disclose the following information to the other:

a.         A fully completed affidavit containing the information required by Rule 504.A.2; and

b.         Those documents set forth in subdivision A.2 above.

5.         Unless the parties have entered into a written agreement disposing of all property issues in the case or no property is at issue in the case, each party shall prepare a list of all items having a fair market value more than $100 of real and personal property, including, but not limited to, household furniture, furnishings, antiques, artwork, vehicles, jewelry and similar items in which any party has an interest, together with the party's estimate of current fair market value (not replacement value) for each item. In addition, each party shall provide to the other party the following documents:

a.         Copies of all deeds, deeds of trust, purchase agreements, escrow documents, settlement sheets, and all other documents that disclose the ownership, legal description, purchase price and encumbrances of all real property owned by any party;

b.         Copies of all monthly or periodic bank, checking, savings, brokerage and security account statements in which any party has or had an interest for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure;

c.         Copies of all monthly or periodic statements and documents showing the value of all pension, retirement, stock option, and annuity balances, including Individual Retirement Accounts, 401(k) accounts, and all other retirement and employee benefits and accounts in which any party has or had an interest for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure, or if no monthly or quarterly statements are available during this time period, the most recent statements or documents that disclose the information;

d.         Copies of all monthly or periodic statements and documents showing the cash surrender value, face value, and premiums charged for all life insurance policies in which any party has an interest for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure, or if no monthly or quarterly statements are available for this time period, the most recent statements or documents that disclose the information;

e.         Copies of all documents that may assist in identifying or valuing any item of real or personal property in which any party has or had an interest for the period commencing six (6) months prior to the filing of the petition, including any documents that the party may rely upon in placing a value on any item of real or personal property;

f.          Copies of all business tax returns, balance sheets, profit and loss statements, and

all documents that may assist in identifying or valuing any business or business interest for the last two (2) completed calendar or fiscal years and through the latest available date prior to disclosure with respect to any business or entity in which any party has an interest or had an interest for the period commencing twenty-four (24) months prior to the filing of the petition; and

g.         Copies of any bankruptcy filings of the parties, or either of them. If a party does not possess a copy of any of the above documents, they shall provide the name, address and telephone number of the custodian of the documents.

            6.         Unless the parties have entered into a written agreement disposing of all debt issues in the case or no debts are at issue in the case, each party shall prepare a list of a list of all debts identifying the creditors and the amounts owed. In addition, each party shall provide to the other party the following documents:

a.         Copies of all monthly or periodic statements and documents showing the balances owing on all mortgages, notes, liens, and encumbrances outstanding against all real property and personal property in which the party has or had an interest for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure, or if no monthly or quarterly statements are available during this time period, the most recent statements or documents that disclose the information; and

b.         Copies of credit card statements and debt statements for all months for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure.

7.         Forty-two (42) days before trial each party shall disclose the names, addresses, and telephone numbers of any witness whom the disclosing party expects to call at trial, along with a statement fairly describing the substance of each witness's expected testimony. A party shall not be allowed to call witnesses who have not been disclosed at least forty-two (42) days before trial, or such different period as may be ordered by the court.

8.         Forty-two (42) days before trial each party shall disclose the name, address and telephone number of any person whom the disclosing party expects to call as an expert witness at trial, the subject matter on which the expert is expected to testify, the substance of the facts and opinions to which the expert is expected to testify, a summary of the grounds for each opinion, the qualifications of the witness, and the name and address of the custodian of copies of any reports prepared by the expert. A party shall not be allowed to call an expert witness who has not been disclosed at least forty-two (42) days before trial or such different period as may be ordered by the court.

IT IS FURTHER ORDERED that:

1.         The duty described in this Order shall be a continuing duty, and each party shall make additional or amended disclosures before a motion hearing or trial in the event new or different information is discovered or revealed.
         
2.         The disclosures shall not be filed with the Court. The party receiving disclosures shall retain the original of the disclosures with the original proof of service affixed thereto until one (1) year after final disposition of the action. At that time, the originals may be destroyed unless the court, on motion of any party and for good cause shown, orders that the originals be preserved for a longer period.

3.         The party serving disclosures shall file with the court a notice of when the disclosures were served and upon whom.

4.         Nothing in this Order shall preclude relevant additional discovery by a party in a family law case, in which case further discovery may proceed as set forth in these rules of family law procedure. If a party believes more detailed disclosure is necessary other than that set forth herein, that party may obtain discovery by one or more of the following methods: written [sic]."

A Mandatory Disclosure form must be filed in any divorce or custody or child support action filed in Blaine County, Camas County, Cassia County, Gooding County, Jerome County, Lincoln County, Minidoka County or Twin Falls County. 

The Fifth Judicial District of Idaho (Blaine County, Camas County, Cassia County, Gooding County, Jerome County, Lincoln County, Minidoka County or Twin Falls County) adopted the Idaho Rules of Family Law Procedure (IRFLP) as of July 1, 2014, which means all cases filed after July 1, 2014 must follow the new family law rules. Cases filed before July 1, 2014 still follow the Idaho Rules of Civil Procedure. The order adopting the new family rules can be viewed here. Mandatory Disclosures is 

Whether you have an attorney or not you must answer all of the questions required by the mandatory disclosures and collect all of the required documents. 

You can find the Rule here. Idaho Rules of Family Law Procedure 401. The entire rule is quoted below. 


Idaho Rules of Family Law Procedure Rule 401. Mandatory Disclosure in Contested Proceedings.

The requirements of this rule are minimum disclosure requirements for every family law case. Unless otherwise provided for in this rule or agreed to in writing by the parties or ordered by the court, within thirty-five (35) days after the filing of a responsive pleading, each party shall disclose in writing, signed under oath, to every other party the information set forth in this rule.

A. Child Support. In a case in which child support is an issue, each party (with the exception of the Idaho Department of Health and Welfare) shall disclose the following information to the other party:

1. a fully completed Affidavit Verifying Income on a form substantially in compliance withRule 126.I and Appendix A and a Child Support Worksheet substantially in compliance with Rule 126.I and Appendix B or C;

2. proof of income of the party from all sources, specifically including W-2 forms, 1099 forms, and K-1 forms, for the prior two (2) completed calendar years, and year-to-date income information for the current calendar year, including, but not limited to, year-to-date pay stub, salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, worker's compensation benefits, unemployment insurance benefits, disability insurance benefits, recurring gifts, prizes, and spousal maintenance;

3. proof of the amount of court-ordered child support and spousal maintenance actually paid by the party in any case other than the one in which disclosure is being provided;

4. proof of the cost of all medical, dental, and vision insurance premiums paid by the party for any child listed or referenced in the petition;

5. proof of the cost of any child care expenses paid by the party for any child listed or referenced in the petition;

6. proof of any expenses paid by the party for private or special schools or other particular education needs of a child listed or referenced in the petition; and

7. proof of any expenses paid by the party for the special needs of a gifted or handicapped child listed or referenced in the petition.

B. When Health and Welfare is a party. When the Idaho Department of Health and Welfare (IDHW) is a party to a case in which child support and/or other financial matters regarding the child(ren) are at issue, IDHW shall disclose all financial information at its disposal after redacting social security numbers to the other parties who have made an appearance in the case.

C. Spousal maintenance and attorneys' fees and costs. If either party has requested an award of spousal maintenance or an award of attorneys' fees and costs, each party shall disclose the following information to the other

1. a fully completed affidavit containing the information required by Rule 504.A.2 and

2. those documents set forth in subdivision A.2 above.

D. Property. Unless the parties have entered into a written agreement disposing of all property issues in the case or no property is at issue in the case, each party shall prepare a list of all items having a fair market value more than $100 of real and personal property, including, but not limited to, household furniture, furnishings, antiques, artwork, vehicles, jewelry and similar items in which any party has an interest, together with the party's estimate of current fair market value (not replacement value) for each item. In addition, each party shall provide to the other party the following documents:

1. copies of all deeds, deeds of trust, purchase agreements, escrow documents, settlement sheets, and all other documents that disclose the ownership, legal description, purchase price and encumbrances of all real property owned by any party;

2. copies of all monthly or periodic bank, checking, savings, brokerage and security account statements in which any party has or had an interest for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure;

3. copies of all monthly or periodic statements and documents showing the value of all pension, retirement, stock option, and annuity balances, including Individual Retirement Accounts, 401(k) accounts, and all other retirement and employee benefits and accounts in which any party has or had an interest for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure, or if no monthly or quarterly statements are available during this time period, the most recent statements or documents that disclose the information;

4. copies of all monthly or periodic statements and documents showing the cash surrender value, face value, and premiums charged for all life insurance policies in which any party has an interest for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure, or if no monthly or quarterly statements are available for this time period, the most recent statements or documents that disclose the information;

5. copies of all documents that may assist in identifying or valuing any item of real or personal property in which any party has or had an interest for the period commencing six (6) months prior to the filing of the petition, including any documents that the party may rely upon in placing a value on any item of real or personal property;

6. copies of all business tax returns, balance sheets, profit and loss statements, and all documents that may assist in identifying or valuing any business or business interest for the last two (2) completed calendar or fiscal years and through the latest available date prior to disclosure with respect to any business or entity in which any party has an interest or had an interest for the period commencing twenty-four (24) months prior to the filing of the petition; and

7. copies of any bankruptcy filings of the parties, or either of them.

If a party does not possess a copy of any of the above documents, they shall provide the name, address and telephone number of the custodian of the documents.

E. Debts. Unless the parties have entered into a written agreement disposing of all debt issues in the case or no debts are at issue in the case, each party shall prepare a list of a list of all debts identifying the creditors and the amounts owed. In addition, each party shall provide to the other party the following documents:

1. copies of all monthly or periodic statements and documents showing the balances owing on all mortgages, notes, liens, and encumbrances outstanding against all real property and personal property in which the party has or had an interest for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure, or if no monthly or quarterly statements are available during this time period, the most recent statements or documents that disclose the information; and

2. copies of credit card statements and debt statements for all months for the period commencing six (6) months prior to the filing of the petition and through the date of the disclosure.

F. Disclosure of witnesses. Forty-two (42) days before trial each party shall disclose the names, addresses, and telephone numbers of any witness whom the disclosing party expects to call at trial, along with a statement fairly describing the substance of each witness's expected testimony. A party shall not be allowed to call witnesses who have not been disclosed at least forty-two (42) days before trial, or such different period as may be ordered by the court.

G. Disclosure of expert witnesses. Forty-two (42) days before trial each party shall disclose the name, address and telephone number of any person whom the disclosing party expects to call as an expert witness at trial, the subject matter on which the expert is expected to testify, the substance of the facts and opinions to which the expert is expected to testify, a summary of the grounds for each opinion, the qualifications of the witness, and the name and address of the custodian of copies of any reports prepared by the expert. A party shall not be allowed to call an expert witness who has not been disclosed at least forty-two (42) days before trial or such different period as may be ordered by the court.

H. Continuing Duty to Disclose. The duty described in this rule shall be a continuing duty, and each party shall make additional or amended disclosures before a motion hearing or trial in the event new or different information is discovered or revealed.

I. Not Filed with Court. The disclosures shall not be filed with the court. The party receiving disclosures shall retain the original of the disclosures with a copy of the notice of service affixed thereto until one (1) year after final disposition of the action. At that time, the originals may be destroyed unless the court, on motion of any party and for good cause shown, orders that the originals be preserved for a longer period.

J. Notice of Serving. The party serving disclosures shall file with the court a notice of when the disclosures were served and upon whom.


From: http://www.isc.idaho.gov/irflp401
As viewed August 31, 2014. 

Reducing or increasing your child support can be as simple as making an appointment with an attorney to make sure that child support was/is calculated properly. 

ACT QUICKLY. You must act now, as there are only a few situations where child support will be modified in the past, usually any modification will start from the date that the complaint to modify was filed. 

SIMPLE TERMS. In simple terms the three main factors in calculating child support are your income the other parent's income and the number of overnights the children are with each parent. The standard for a modification of child support is whether there is a substantial and material change in circumstances. In relation to child support it generally means a change in circumstances that would be about a 10% or more change in child support. Every judge has a different opinion of that standard, as there is no numerical definition of what is a substantial and material circumstance to warrant a change in child support. 

DETAILS. Often times it is the details that can create an increase or decrease when setting the amount for child support. Details such as (this is not an all-inclusive list, for that see an attorney): 

INCOME. What is income is not a simple question, and a good attorney can find a way to make sure that income is counted correctly. 

CONTINUING SUPPORT. So many child support orders do not include an automatic reduction when the oldest child reaches 18 or as old as 19 if not graduated from high school. In this situation I have seen Child Support Services continue to collect the same amount until all children reach 
18 or as old as 19 if not graduated from high school. If your child support order does not include an automatic reduction then you need to see an attorney immediately. 

OTHER CHILDREN. If you have children that you are paying support or that live with you then that needs to be accounted for. After-born children do not count but that is fairly technical evaluation and your attorney can assist you. 

HEALTH INSURANCE. If health insurance is not accounted for properly in your child support order than you might need to see an attorney to make sure it is properly divided. 

TAX DEDUCTION. The IRS rules change every year and the rules are so different for declaring a child as a dependent, the head-of-household exemption, the Earned Income Credit, the Earned Income Tax Credit, and the Additional Child Tax Credit. The child support guidelines as currently written account for the tax dependency exemption and the earned income credit but not the rest of the tax benefits, also the earned income credit disappears at age 17 and can be adjusted for then as well. You will need to see an attorney to properly allocate these benefits. 

IMPUTING EARNINGS. If you or the other parent doesn't work full-time or are somehow underemployed the Court may impute earnings to you or the other parent under those circumstances. 

NUMBER OF OVERNIGHTS. Oddly enough a lot of times the number of overnights are counted wrongly or even differently by different attorneys and can adjust child support. 

ABATEMENT. If you have less than 25% of the overnights then you can get a reduction when the children are with you for a long period of time. 

JUDGES GREATLY DIFFER ON THE DETAILS. Each of the above sections could be the subject of their own post, and very likely will be. Judges are so different in how they deal with the above topics that it is extremely important to talk to an attorney with experience. For example I have seen judges set someone's income for child support purposes with the highest paid job that that person had, and I have seen other judges set someone's income at their current earnings even if they quit being a six figure CEO to wash cars at a carwash.

If you live in Idaho and the other parent lives out of state or if you live out of state and the other parent lives in Idaho and you live in another state then you need to be aware of certain provisions of the UCCJEA. You should call an attorney immediately because you may have gained or lost certain rights solely because of where you live, your child lives or the other parent lives. 

PURPOSE OF UCCJEA. The purpose of the UCCJEA is to  reduce disputes between the states regarding which state has the ability to make a decision regarding a child's custody, welfare etc. In the past courts would each make a different decision about a child and then argue about which order is controlling or which state should have made a decision. These arguments still occur but generally there are less of them because the UCCJEA is the law in each state and the UCCJEA has a system of deciding which state should make that child custody decision. 

SIX MONTHS. If you do not have a custody order then the general idea is that the court of the state that the children have lived in for the last 6 months is their 'home state,' there are some exceptions. Also if there is a custody order it could be modified by a new state if the minor children and parents are not in the state that made the last custody order. This is highly complicated but can be explained by an attorney. 

JURISDICTION. According to Black's Law Dictionary "A court's power to decide a case or issue a decree." In the context of child custody it is the court's power to make an initial custody order or to modify a previous custody order. 

INCONVENIENT FORUM. Even if there is jurisdiction a court can decide that it would be better for the case to be decided in another state and therefore transferred to that state if certain conditions apply such as, where the evidence and witnesses are. This is a separate decision from jurisdiction and the UCCJEA states which court can make that decision.

CHILD SUPPORT IS SEPARATE. Oddly enough the state where the payor resides can have jurisdiction over child support while a different state has jurisdiction over custody. 

In conclusion the Uniform Child Custody Jurisdiction and Enforcement Act has some provisions which are important to know whether or not you are looking for a modification or a custody order, if you and your child or you and the other parent live in different states you can be dragged into court in that other state. You should know under what circumstances you can be dragged into court in that other state and if you wish to prevent it you might have to request a custody order in your state before the other parent does in their state. 

You can be put into jail for not paying child support in Idaho. If someone has filed contempt against you or an action to suspend your drivers license, you should seek legal counsel. 

In addition, if you have not been receiving child support, depending on the circumstances you can put the non-paying parent in jail for non-payment or suspend their hunting or driver's license or have the court order them to work. (Contempt-Additional Penalties for Child Support Delinquency, I.C. Sec 7-612)

The penalties for not complying with a child support order can be very serious and can result in 5 days of jail for each instance of contempt for a total of 30 days in jail if it is regarding non-payment of child support. (Contempt-Judgment Penalty, I.C. Sec. 7-610)

CONTEMPT FOR ANYTHING. Generally you can request that a court find someone in contempt for not complying with anything that they were previously ordered to do, whether child support, alimony, paying a credit card, following a custody schedule, etc. The possible sanctions, possible defenses and chances for success vary widely. 

AN ATTORNEY IS NEEDED FOR CONTEMPT. Contempt actions are very difficult and the possibility of success in defending or prosecuting an action varies dramatically depending on the County or the Judge hearing the issue. An attorney with practical experience is absolutely necessary.  

You will need an attorney if you want to file a contempt motion to collect child support or if a contempt action has been filed against you. 

CRIMINAL CONTEMPT. In Idaho a party to a case may seek to enforce an order through criminal contempt. Criminal contempt is generally asking the court to find that a party is in contempt for not doing something in the past, that can't be presently fixed. For example, someone was ordered to do a certain thing at a certain time and they didn't, they can't go back in time to fix the fact that it was not done. In other words the act once done cannot be undone. Or the inaction can't be remedied. (I.R.C.P. 75 Contempt)

CIVIL CONTEMPT. In Idaho when someone has not done what they were ordered to do in a decree or order then you can ask the court to impose a penalty upon them if they don't comply in the future. In civil contempt a penalty can be avoided if something is done. For example, if someone is behind in child support then the court could order child support arrears to be paid in full by a certain date or else jail time or a fine would be imposed. Even once contempt is found a penalty can be avoided by complying by a certain time. (I.R.C.P. 75 Contempt)

DEFENSE OF INABILITY TO COMPLY. If someone has filed a contempt action against you there is a defense available that you were unable or are unable to comply. There are other defenses but these defenses are very technical and time-sensitive, contact an attorney immediately. (I.R.C.P. 75 Contempt)

Contempt-Judgment Penalty, I.C. Sec. 7-610
(6) Civil sanction. A civil sanction is one that is conditional. The contemnor can avoid the sanction entirely or have it cease by doing what the contemnor had previously been ordered by the court to do. A civil sanction can only be imposed if the contempt consists of failing to do what the contemnor had previously been ordered by the court to do. 
 (7) Criminal sanction. A criminal sanction is one that is unconditional. The contemnor cannot avoid the sanction entirely or have it cease by doing what the contemnor had been previously ordered by the court to do. A suspended sanction with probationary conditions is a criminal sanction, as is a sanction that includes provisions that are both conditional (civil) and unconditional (criminal). A criminal sanction may be imposed for any contempt.


Contempt-Additional Penalties for Child Support Delinquency, I.C. Sec 7-612
In addition to the penalties for contempt contained in this chapter, the following additional penalties are available for a child support delinquency:
(1)  Work activities. In all cases under chapter 2, title 56, Idaho Code, where the custodial parent or children receive temporary assistance for families in Idaho, and the obligor owes past due support and is not incapacitated, the court may issue an order requiring the obligor to participate in work activities.
(2)  License suspension. Pursuant to chapter 14, title 7, Idaho Code, the court may issue an order suspending a license for a child support delinquency as defined by section 7-1402, Idaho Code.

HAPPY NEW YEAR!

I am sure that with the new year many people are thinking about filing their taxes. This post is designed to answer some of the questions I am often asked about taxes and child support with parents living separate in Idaho. 

Usually in Idaho the child support order or the decree of divorce states who will declare the children as a dependent on their taxes and the support order includes tax exemption compensation to the parent that does not declare the children as a dependent. Unfortunately many times people do not carefully look to the order or decree as to who can declare the children as a dependent. If you are confused or the wrong person declared the children as a dependent, contact an attorney immediately. 

CERTAIN TAX EXEMPTIONS NOT INCLUDED IN CHILD SUPPORT. There are many tax benefits that regarding your children, and an order which states that one parent can declare the children as a dependent, may not state who can declare the children for the EARNED INCOME TAX CREDIT, CHILD CARE TAX CREDIT, or the HEAD OF HOUSEHOLD DESIGNATION. Please contact your tax professional because the Federal Tax Code may state that only a person who has the children for 51% of the calendar year can declare the children for the benefit of the EARNED INCOME TAX CREDIT, CHILD CARE TAX CREDIT, or the HEAD OF HOUSEHOLD DESIGNATION. Tax policies change year to year and this is a reminder to check with a tax professional not tax advice. The Idaho Child Support Guidelines are clear that the EARNED INCOME TAX CREDIT, CHILD CARE TAX CREDIT, or the HEAD OF HOUSEHOLD DESIGNATION are not included in the calculations. 

SIMPLE TAX EXEMPTION COMPENSATION EXAMPLE. An oversimplified example of this compensation would be if the father is paying $200 in child support and can declare their one child as a dependent he gets approximately $1800 per year from declaring the child as a dependent. Because the mother in this example earns 25% of the total family income she would receive an additional amount each month with her child support as compensation for the fact that the father gets a credit of $1800 each year in his taxes an approximate calculation would be $1800/12 X 0.25 = $37.50. The Tax Exemption Compensation of $37.50 is added to the $200 he owes each month and increases his obligation to $237.50. If the example were changed and the mother were to declare the minor child as a dependent on her taxes she would receive $112.50 less in child support $1800/12 X 0.75 = $112.50 and the total child support amount would be $87.50 but she would get the additional $1800 per year. Please be aware that the total yearly amount that the tax dependency varies according to income and the Idaho Child Support Guidelines has a table of the estimated benefit per income level.
 
Idaho Rules of Civil Procedure Sec. 6(c)(6) (Sec. 8(c))

"The parties may agree to an allocation of the dependency benefits. Otherwise, the court should assign the dependency exemption(s) to the parent who has the greater tax benefit calculated from the tables below using the marital status and guidelines income of each parent at the time of the child support award calculation. The parent not receiving the exemption(s) is entitled to a pro rata share of the income tax benefit or child tax credit in proportion to his/her 
share of the guidelines income. The pro rata share of the income tax benefit will be either a credit against or in addition to the basic child support obligation and shall be included in the child support order."http://www.isc.idaho.gov/files/ICSG-July_1_2012.pdf