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HomeMy WebLinkAbout00-1009 SUPPORTJANICE F. DEPUTY, Plaintiff V. JOHN R. DEPUTY, Defendant IN THE COURT OF COMMON PLEAS OF CUMMBERLAND COUNTY, PENNSYLVANIA NO. 1009 SUPPORT 2000 DR# 30,224 IN RE: COMPLAINT FOR CHILD SUPPORT BEFORE GUIDO, J. OPINION AND ORDER OF COURT Plaintiff filed a complaint for the support of her two children on November 17, 2000. On December 19, 2000, an order was entered pursuant to the recommendation of the Domestic Relations Office. Plaintiff filed a timely request for a hearing de novo. The hearing was held before this court on May 22, 2001. F1NDINGS OF FACT The parties are the parents of Dana L. Deputy, born May 19, 1991, and Angela M. Deputy, born March 21, 1987. Both children reside with plaintiff in Cumberland County, Pennsylvania. Defendant has lived and worked in Saudia Arabia since March of 2000.~ He intends to continue living and working there at least through 2001. Plaintiff has gross earnings of $363 per week. Her net monthly earnings are $1342.57. She has no child care costs. Defendant earns $3000 per month gross. There are no taxes withheld from his earnings. We find that his earnings are not subject to tax. Therefore, his gross and net 1 He works for Gulfstream Aerospace Corporation of Savannah, Georgia and is on a long term assigmnent in Saudia Arabia. 1009 SUPPORT 2000 - DR# 30,224 monthly income are identical. He has medical and dental coverage available for the children through his employer at no cost to him. The guidelines would require defendant to pay $831.72 for the support of his two children. (The guideline calculations are attached as Exhibit # 1). We find no reason to deviate from the guidelines. The parties agree that defendant made voluntary child support payments of $635 in November and December of 2000. Therefore, the effective date of the order should be January 1, 2001, with arrears in place on that date of $393.44. This represents the difference between the defendant's support obligation of $831.72 per month and the $635 per month he actually paid. DISCUSSION The sole issue in dispute is the amount of defendant's net monthly income.2 Plaintiff argues that his earnings are not subject to tax because he lives and works in a foreign country. Defendant takes the position that his earnings are fully taxable. While he concedes that no taxes are withheld from his paycheck, he contends that he is still liable to pay taxes. Section 911 the Internal Revenue Code provides in relevant part as follows: § 911. Citizens or residents of the United States living abroad (a) Exclusion from gross income.-At the election of a qualified individual.., there shall be excluded from the gross income of such individual, and exempt from taxation under this subtitle, for any taxable year- (l) the foreign earned income of such individual,... (b) Foreign earned income.- 2 Defendant questioned plaintiff's receipt of a $3000 lump sum settlement from a personal injury action. However, this amount was received prior to the filing of the support action. Therefore, we have not considered it as income to plaintiff. 2 1009 SUPPORT 2000 - DR# 30,224 (1) Definition.-For purposes of this section- (A) In general- The term "foreign earned income" with respect to any individual means the amount received by such individual from sources within a foreign country or countries which constitute earned income attributable to services performed by such individual during the period described in subparagraph (A) or (B) of subsection (d)(1), whichever is applicable. (d) Definitions and special rules.-For purposes of this section- (1) Qualified individual.-The term "qualified individual" means an individual whose tax home is in a foreign country and who is- (A) a citizen of the United States and establishes to the satisfaction of the Secretary that he has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year, or (B) a citizen or resident of the United States and who, during any period of 12 consecutive months, is present in a foreign country or countries during at least 330 full days in such period. (2) Earned Income.- (A) In general.-The term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered. 26 U.S.C. {}911. It is clear from the above that defendant is a "qualified individual" and will remain so throughout 2001. Therefore, his earnings are exempt from federal taxation.3 Since the defendant presented no evidence that his earnings are subject to tax by any other entity, we must calculate his support obligation based upon net monthly earnings of $3000. 3 Section 911 (b)(2)(D) provider for an exclusion of $78,000 of income in calendar year 2001. 1009 SUPPORT 2000 - DR# 30,224 ORDER OF COURT AND NOW, this 19TM of JUNE, 2001, defendant is ordered and directed to pay the sum of $831.72 per month for the support of his children Dana L. Deputy and Angela M. Deputy, effective January 1, 2001. Arrears as of that date are set at $393.44. He is further directed to provide medical insurance on said children. In all other respects, our order of December 19, 2000, shall remain in full force and effect. By the Court, Bruce F. Bratton, Esquire For the Plaintiff John R. Deputy P.O. Box 20402 Jeffah Kingdom of Saudi Arabia 21455 Domestic Relations Office 13 North Hanover Street Carlisle, Pa. 17013 :sld /s/Edward E. Guido Edward E. Guido, J. 4