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Child Support Guidelines Program

Issue: 2012 Tax Information for Colorado Child Support Guidelines Program

This information has been taken from the IRS web site.
http://www.irs.gov/pub/irs-drop/rp-11-52.pdf

To update your Child Support Program:

From the Data Entry Screen, click the Settings Menu.
From the Settings Menu click on "Update Tax Info", then "Update Brackets ..."
Enter the following information:

Tax Year 2012

Top of 10% bracket - Single Person 8700 
Top of 15% bracket  - Single Person 35350
Top of 25% bracket - Single Person 85650

 

Top of 10% bracket - Hd Hshld 12400
Top of 15% bracket - Hd Hshld 47350
Top of 25% bracket - Hd Hshld 122300

Top of 10% bracket - Married Person 17400
Top of 15% bracket - Married Person 70700
Top of 25% bracket - Married Person 142700

Single Standard Deduction 5950
Head of Household Std Deduction 8700
Married Std Deduction 11900
   
Exemption Allowance 3800


Note:  Be sure, also, to update the "Tax Rate" schedule to reflect the current tax rates.
The current relevant rates are:
    10%
    15%
    25%
    28%

In order to change these rates within the program:
    From the Data Entry Screen, click the Settings Menu.
    From the Settings Menu click on "Update Tax Info", then "Modify Tax Rates"


The reason the tax bracket and rate info has to be updated every year is that the tax bracket break points, the Exemption Allowance and the Standard Deduction amounts are adjusted for inflation each year.

Over the years, there has been some confusion by Child Support Program users as to whether these numbers affect the Child Care Credit calculation. They don't. The credit is determined as a percentage of a portion of the child care cost. The percentage rate runs from 20% to 35%. But it has nothing to do with income tax rates.

Source: http://www.irs.gov/pub/irs-drop/rp-11-52.pdf


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January 9, 2012