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The laws of all states provide that every parent has a legal duty to support his or her child. This is true whether the parents are married or not and whether the child lives with them or not. However, getting an order for child support and having that order enforced are totally different issues-ask any parent who has returned to court, repeatedly, in order to be able to take care of his or her child. This updated edition explains in detail what the child support order is and what it is not. It discusses legal measures that can be taken to collect child support; gives clear direction for anyone interested in changing the child support order; and, finally, addresses the termination of support. Various problems like kidnapping, abuse, visitation problems and a parent living in another state are also discussed. Appendices identify state-by-state child support laws, child enforcement agencies and additional resources for further assistance in pursuing child support.
Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)