Net Alimony Cost/Benefit means the gross amount of alimony,
less the difference the alimony makes in the amount of child
support payable and also less any taxes caused by taxable
alimony.
What is NOT Qualified Business Income?
The 20% QBI deduction under IRC §199A applies only to
income from a qualified U.S. trade or business operated as a
sole proprietorship, partnership, S-corporation, or certain
trusts. The following are NOT qualified
business income:
Wages and W-2 compensation — income
earned as an employee (including reasonable compensation
paid by an S-corporation to its shareholder-employee).
Guaranteed payments to a partner for
services rendered to the partnership.
C-corporation income — dividends
from, or earnings of, a regular C-corporation.
Investment-type income — capital
gains and losses, dividends (other than qualified REIT
dividends), and interest income not properly allocable to
a trade or business.
Foreign-source business income —
income earned outside the United States.
Income from a Specified Service Trade or Business
(SSTB) once the owner's taxable income exceeds
the §199A threshold. SSTBs include health, law,
accounting, actuarial science, performing arts,
consulting, athletics, financial services, brokerage
services, investment management, and any business whose
principal asset is the reputation or skill of its owner
or employees.
Passive rental activity that does not
rise to the level of a trade or business under
§162 (and does not meet the IRS rental real estate
safe harbor).
The reasonable compensation portion of
an S-corp owner's K-1 distribution (only the
remaining profit qualifies).
If the income entered above falls into one
of these categories — most commonly SSTB income above
the §199A threshold — tick the “NONQualified
Business Income” box so the QBI deduction is not
applied.
Alimony Taxation
Alimony Order entered on or after January 1, 2019 that is NOT a modification of a pre-2019 Order: The alimony is Nontaxable/Nondeductible (No Choice).
Modification of Pre-2019 Alimony Orders: The tax treatment (taxable or nontaxable) of the pre-2019 alimony award will continue unless the court declares it to be nontaxable.
Children Who Are Tax Dependents
The number of children entered here matters for several
different tax calculations:
These entries are important for calculating:
child-related tax credits, including the Child
Tax Credit (CTC) and the Child & Dependent Care
Credit (CCTC); and
the South Carolina tax exemptions.
These entries are also used to determine eligibility
for the federal Earned Income Tax Credit (EIC).
A party may be entitled to the EIC if (s)he has one or
more Qualifying Children. Double-check the number of
Qualifying Children — a party might have other children
in the home who are Qualifying Children even though
they may not be the subject of the child support
calculation.
A Qualifying Child must be:
A. A son, daughter, stepchild, eligible foster
child, adopted child, brother, sister, half
brother, half sister, stepbrother, stepsister, or
a descendant of any of them; AND
B. Either under 19 (or 24 if a full-time student)
or permanently and totally disabled regardless of
age; AND
C. Must have lived with you in the United States
for more than half of the year.
A party may be entitled to the Earned Income Tax Credit if (s)he has one or more Qualifying Children. Double check the number of Qualifying Children shown below. A party might have other children in the home who are Qualifying Children although they may not be the subject of the child support calculation.
A Qualifying Child must be:
A. A son, daughter, stepchild, eligible foster child, adopted child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
AND
B. Either under 19 (or 24 if a full-time student) or permanently and totally disabled regardless of age.
AND
C. Must have lived with you in the United States for more than half of the year.
Tax Rates and Information
Federal Tax Year: 2026 Fed.
·
State Tax Year: 2026 S.C.
Miscellaneous
FICA Max. Wages:
$184,500
Child Tax Credit (per qualifying child):
$2,200
Standard Deduction
Single:
$16,100
Married — Joint:
$32,200
Married — Separate:
$16,100
Head of Household:
$24,150
Married Age 65+ (each):
+ $1,650
Unmarried Age 65+:
+ $2,050
Federal Tax Brackets — 2026 Fed.
Single
Income
Rate
$0 – $12,400
10%
$12,401 – $50,400
12%
$50,401 – $105,700
22%
$105,701 – $201,775
24%
$201,776 – $256,225
32%
$256,226 – $640,600
35%
$640,601 and above
37%
Married Filing Jointly
Income
Rate
$0 – $24,800
10%
$24,801 – $100,800
12%
$100,801 – $211,400
22%
$211,401 – $403,550
24%
$403,551 – $512,450
32%
$512,451 – $768,700
35%
$768,701 and above
37%
Married Filing Separately
Income
Rate
$0 – $12,400
10%
$12,401 – $50,400
12%
$50,401 – $105,700
22%
$105,701 – $201,775
24%
$201,776 – $256,225
32%
$256,226 – $384,350
35%
$384,351 and above
37%
Head of Household
Income
Rate
$0 – $17,700
10%
$17,701 – $67,450
12%
$67,451 – $105,700
22%
$105,701 – $201,750
24%
$201,751 – $256,200
32%
$256,201 – $640,600
35%
$640,601 and above
37%
South Carolina — 2026 S.C.
Income
Rate
$0 – $30,000
2.0%
$30,001 and above
5.2%
This page is informational only — not a substitute for IRS Pub 17 or SC Department of Revenue guidance.
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