Your Pending Divorce and Custody Arrangement May Affect the Amount and Payment of The COVID-19 Government Stimulus Checks

Tax filers with adjusted gross income up to $75,000 for individuals and up to $150,000 for married couples filing joint returns are eligible for the stimulus check. If you filed tax returns for either 2018 or 2019 you will automatically receive $1,200 for individuals or $2,400 for married couples. Parents will receive $500 for each qualifying child.

This raises an issue for parents who are divorced or in the process of getting divorced. If you are divorced, only the parent who claims the child on his or her tax return will receive the $500 for each child. If you are in the process of a divorce and filed a joint return for the tax years 2018 and 2019, the check will likely be directly deposited into the bank account as reflected on the return or mailed to the primary taxpayer. If you filed jointly in 2018 but have yet to file in 2019 and intend to file separately you may want to file sooner than later since the IRS will look at your most recently filed return to determine eligibility. Those with low income or who receive only social security and disability income should file a simple tax return to be entitled to the stimulus check.

For those who owe child support arrears, the check will likely be intercepted by the state and paid to the payee for back due child support. However, if the payor is unemployed the check will not be intercepted. 

For updated information taxpayers may visit IRS.gov/coronavirus .
This alert is intended for general informational purposes only, and you are urged to consult your own attorney concerning your situation and specific legal questions you have. We are fully operational during this pandemic and stand ready to assist as you navigate this ongoing and developing COVID-19 situation.  Please do not hesitate to contact any one of our divorce or custody attorneys with your questions and concerns.