FORM OF CASH FLOW
| WHERE ON TAX RETURNS
| CASE LAW AUTHORITY
|
| Advances - shareholder |
Schedule K-1, lines 20-21 |
Heisey v. Heisey, 633 A.2d 211 (Pa.Super.1993) |
| Advances - partnership |
Schedule K-1, lines 20-21 |
King v. King, 568 A.2d 627 (Pa.Super.1989) |
| Annuity income |
Form W-2 or 1099 |
23 Pa.C.S. § 4302 |
| Automobile expenses |
Schedule C, line 10 Schedule E, line 6 |
S. Calabrese v. M. Calabrese, 682 A.2d 393 (Pa.Super.1996); Holland v. Holland, 663 A.2d 768 (Pa.Super.1995); Heisey v. Heisey, 633 A.2d 211 (Pa.Super. 1993); DeMasi v. DeMasi, 530 A.2d 871 (Pa.Super.1987) |
| Bonuses |
Form W-2 or 1099 |
Blaisure v. Blaisure, 577 A.2d 640 (Pa.Super.1990); Fitchorn v. Fitchorn, 533 A.2d 1388 (Pa.Super.1987) |
| Capital gains |
Schedule D, lines 8, 14 |
23 Pa.C.S. § 4302; Riley v. Foley, 783 A.2d 807 (Pa.Super.2001); Coffey v. Coffey, 575 A.2d 587 (Pa.Super.1990); Ramsey v. Ramsey, 48 Chester Co. L.Rep. 338 (2000). |
| Charitable or political contributions |
Schedule K-1, line 7 |
Coffey v. Coffey, 575 A.2d 587 (Pa.Super.1990) |
| Commissions |
Form 1099 |
23 Pa.C.S. § 4302 |
| Depreciation |
Schedule C, line 13 Schedule E, line 21 Schedule K-1, line 8 Form 4562 |
Labar v. Labar, 557 Pa. 54, 731 A.2d 1252 (1999), Labar v. Labar, 644 A.2d 777 (Pa.Super.1994); S. Calabrese v. M. Calabrese, 682 A.2d 393 (Pa.Super.1996); Holland v. Holland, 663 A.2d 768 (Pa.Super.1995); McAuliffe v. McAuliffe, 613 A.2d 20 (Pa.Super.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 |
|
Portugal v. Portugal, 2002 WL 819076 (May 1, 2002); Myers v. Myers, 592 A.2d 339 (Pa.Super.1991); Rock v. Rock, 560 A.2d 199 (Pa.Super.1989) |
FORM OF CASH FLOW
| WHERE ON TAX RETURNS
| CASE LAW AUTHORITY
|
| Entertainment/meals |
Schedule C, line 24 |
DeMasi v. DeMasi, 530 A.2d 871 (Pa.Super.1987) |
| Gift income |
|
Singleton v. Waites, 616 A.2d 644 (Pa.Super.1992) |
| Inheritance |
|
23 Pa.C.S. § 4302; Humphreys v. DeRoss, 567 Pa. 614, 790 A.2d 281 (2001) |
| Insurance premiums - life |
Schedule C, line 15 Schedule E, line 9 |
Heisey v. Heisey, 633 A.2d 211 (Pa.Super.1993); DeMasi v. DeMasi, 530 A.2d 871 (Pa.Super.1987); Pearson v. Pearson, 49 Chest.Co. L.Rep. 83 (2000) |
| Insurance premiums - malpractice |
Schedule C, line 15 Schedule E, line 9 |
Holland v. Holland, 663 A.2d 768 (Pa.Super.1995) |
| Insurance proceeds |
|
23 Pa.C.S. §4302 |
| Interest income |
Schedule B, line 1 |
23 Pa.C.S. §4302; S. Calabrese v. M. Calabrese, 682 A.2d 393 (Pa.Super. 1996); Kessler v. Helmick, 672 A.2d 1380 (Pa.Super.1996) |
| Loan payments |
See interest deductions on Schedules A, C & E |
Jayne v. Jayne, 663 A.2d 169 (Pa.Super.1995); Lehman v. Lehman, 636 A.2d 1172 (Pa.Super.1994) |
| Marital property - sale of |
|
Donnelly v. Donnelly, 463 A.2d 1182 (Pa.Super.1983); Buehler v. Buehler, 431 A.2d 1059 (Pa.Super.1981) |
| Military housing allotment |
|
Alexander v. Armstrong, 609 A.2d 183 (Pa.Super.1992); Bennethum v. Grundza, 93 Berks Co.Leg.J. 109 (2000). |
| 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, 672 A.2d 1380 (Pa.Super.1996); DeMasi v. DeMasi, 530 A.2d 871 (Pa.Super.1987) (employer contribution), Szafran v. Szafran, 344 A.2d 612 (Pa.Super. 1975) |
| Perquisites - see also auto, entertainment, insurance |
|
Mascaro v. Mascaro, 764 A.2d 1085 (Pa.Super.2001). |
FORM OF CASH FLOW
| WHERE ON TAX RETURNS
| CASE LAW AUTHORITY
|
| Personal injury lawsuit proceeds |
|
Darby v. Darby, 686 A.2d 1346 (Pa.Super.1996); Butler v. Butler, 488 A.2d 1141 (Pa.Super.1985) |
| Rental income |
Schedule E, line 24 |
23 Pa.C. S. § 4302; S. Calabrese v. M. Calabrese, 682 A.2d 393 (Pa.Super. 1996); Farabaugh v. Killen, 648 A.2d 60 (Pa.Super.1994); Leonard v. Leonard, 510 A.2d 827 (Pa.Super.1986); Francis v. Francis, 517 A.2d 997 (Pa.Super.1986) |
| Retained earnings |
Schedule K-1, line 1 |
Fennell v. Fennell, 753 A.2d 866 (Pa. Super.2000); Hoag v. Hoag, 646 A.2d 578 (Pa.Super.1994), affirmed, 541 Pa. 621, 664 A.2d 1354 (1995); Blaisure v. Blaisure, 577 A.2d 640 (Pa.Super. 1990); King v. King, 568 A.2d 627 (Pa.Super.1989) |
| Severance pay |
Form W-2 or 1099 |
Hinkle v. Hinkle, 685 A.2d 175 (Pa.Super.1996) |
| Social Security |
Form 1040, line 20a |
23 Pa.C. S. § 4302; Preston v. Preston, 646 A.2d 1186 (Pa.Super. 1994); CYS v. Chorgo, 491 A.2d 1374 (Pa.Super.1985) |
| Social Security disability |
|
23 Pa.C. S. § 4302; Bernstein v. Bernstein, 457 A.2d 1316 (Pa.Super. 1983) |
| SSI (Supplemental Security Income) |
|
Whitmore v. Kenney, 626 A.2d 1180 (Pa.Super.1993); Landis v. Landis, 691 A.2d 939 (Pa.Super.1997), but see Rodrigues v. Rodrigues, FD86-0293 (Ally. Cy. 1997). |
| Tax refunds |
Form 1040, lines 10 and 60a |
Young v. Muthersbaugh, 609 A.2d 1381 (Pa.Super.1992); Farabaugh v. Killen, 648 A.2d 60 (Pa.Super.1994); O’Connell v. O’Connell, 597 A.2d 643 (Pa.Super.1991); Parkinson v. Par-kinson, 512 A.2d 20 (Pa.Super.1986); Reisinger v. Reisinger, 471 A.2d 544 (Pa.Super.1984) |
FORM OF CASH FLOW
| WHERE ON TAX RETURNS
| CASE LAW AUTHORITY
|
| Trust income |
Schedule E, line 32 |
23 Pa.C. S. § 4302; Butcher v. Butcher, 769 A.2d 1218 (Pa.Super. 2001); Green v. Green, 783 A.2d 788 (Pa.Super.2001); Hoag v. Hoag, 646 A.2d 578 (Pa.Super.1994), affirmed, 541 Pa. 621, 664 A.2d 1354 (1995); Abarbanel v. Weber, 490 A.2d 877 (Pa.Super. 1985); Hillman v. Hillman, 140 P.L.J. 475 (1992) |
| Unemployment compensation |
Form 1040, line 19 |
23 Pa.C.S. § 4302 |
| Workers compensation |
|
23 Pa.C. S. § 4302; Darby v. Darby, 686 A.2d 1346 (Pa.Super.1996); Babish v. Babish, 521 A.2d 955 (Pa. Super.1987); Witherow v. Witherow, 432 A.2d 634 (Pa.Super.1981). |
Call Today at 412-848-9181