Help your clients review their Tennessee Permanent Parenting Plan.
It’s a great time of year to send out a reminder for your clients to review their Tennessee Permanent Parenting Plan. Tax documents are coming in and it may be time to adjust the Child Support Worksheet. You can also see if there has been a change in circumstance, like a new baby added to the family.
Section III. C. – deadlines are coming!
The PPLAN requires parents to exchange tax information. Specifically:
- IRS Forms W-2 and 1099 shall be sent to the other parent on or before February 15
- A copy of your client’s federal income tax return shall be sent to the other parent on or before April 15 or any later date when it is due because of an extension of time for filing
- If your client is paying work-related child care expenses, they shall send proof of expenses to the other parent for the prior calendar year and an estimate for the next calendar year, on or before February 15
Is your client receiving benefits?
If your client is receiving benefits from the Department of Human Services, a completed form required by the Department of Human Services shall be sent to the Department on or before the date the federal income tax return is due by the parent paying child support.
Who is claiming the child?
The child support schedule assumptions in the guidelines (1240-2-4-.03 (6)(b)) assume that the parent receiving the child support will get the tax exemptions for the child. This is often changed in the PPLAN, check to see which parent is claiming the child by reviewing the PPLAN.
Do you have the most current form?
The Tennessee Permanent Parenting Plan is updated every few years. The most current form was updated January 4, 2021. Make sure you are using the most current version of the document.
Follow this link for the most recent Parenting Plan Forms.
Need a refresher?
We have you covered! Take our 4 Hour Course and we will walk you through how to fill out the plan, along with practice tips and tricks. Get a head start on your CLE hours for 2023.