DIVORCE HEADQUARTERS NEWSLETTER       Issue #21,     March 2002 Know someone else going through the process? If you think they could benefit from this newsletter feel free to pass it on in it's entirety to them. "Experience is a hard teacher. She gives the test first and the lessons afterwards."     - Author Unknown Don't forget to mention DivorceHQ.com when contacting the divorce professionals listed on the site. In this Issue: Tax Time Divorce Mediation: It's Still Your Choice     by Ellen M. Craine - Rostker, JD, CSW, ACSW Divorce Humor 1. Tax Time It's tax time again. INCOME TAX EVASION BY SPOUSE If your spouse knowingly cheated on your joint return to evade taxes, you might not be held responsible. Effective July 22, 1998 a new tax rule went into effect whereby if you are divorced, legally seperated or have been living apart from your spouse for at least 12 months, and you were unaware that your spouse lied on your joint tax return, you can file papers that would compute your tax liability separately. If you have been audited and you believe this rule applies to you contact a tax specialist who has experience with this type of matter. CHILD TAX CREDIT This credit is in addition to the child care credit and the earned income credit. With this credit you can get a refund even if you do not owe any tax. The credit can be up to $600 per child. To qualify for the crdit you must have at least one qualifying child. According to the IRS a qualifying child for the purposes of the child tax credit is a child who is claimed as your dependent, was under age 17 at the end of the tax year and is your son, daughter, adopted child, stepchild grandchild or foster child and is a US citizen or resident alien. DO YOU QUALIFY FOR THE EARNED INCOME CREDIT? Here's how to tell: If you meet all six rules they you may. You Must Have a Valid Social Security Number (SSN) Your Filing Status Cannot Be "Married Filing Separately" You Must Be a U.S. Citizen or Resident Alien All Year You Cannot File Form 2555 or Form 2555-EZ Your Investment Income Must Be $2,450 or Less You Must Have Earned Income The income levels have changed. For the new income levels and more information on tax consequesnces of divorce visit our Tax Considerations page at http://www.divorcehq.com/taxes.html The following is an excerpt from an article submitted by one of our professional members. For full text of all articles visit http://Divorcehq.com/articles.html 2. Divorce Mediation: It's Still Your Choice            by Ellen M. Craine-Rostker, JD, CSW, ACSW Is divorce a consideration for you or someone you know? Are you in the process of a divorce? Would you like to have more control over your divorce and have it be "friendly"? Is divorce bankrupting you? If you answered yes to any of these questions, then divorce mediation may be the answer. Divorce mediation takes the "fighting" out of the process of a "traditional" divorce. A mediator is a neutral third party who assists the parties to the divorce resolve the issues that exist. These issues can include things like: parenting time, property issues, and child support. Initially, the parties meet jointly in the mediators office to identify and resolve the issues. By the end of the process, the issues are resolved and the mediation agreement becomes incorporated into the final divorce decree. Sometimes, a conflict will arise that cannot be resolved with the parties in the same room. When this occurs, the mediator can meet with each party separately and attempt to get the issue resolved so the process can continue. Since private mediation is voluntary, the parties may decide to stop the mediation process at any time should an issue come up that cannot be resolved. In addition, it is important to keep in mind that mediation is most successful when both parties want to resolve the issues in the divorce in a"friendly" manner. Through mediation, the resolution of the issues involved in the divorce is in the power and control of the parties and not in the hands of attorneys and judges. Nonetheless, this does not negate the need for each party to have their own attorney. A mediator cannot give legal advice, and sometimes legal advice is needed. Legal advice can only be obtained by a licensed attorney. Your attorney will file the initial complaint for divorce, or any other documents, and participate in all court appearances. It is also possible for parties to represent themselves in court, but it is not recommended when there are property issues and /or issues involving parenting time. ABOUT THE AUTHOR Ellen Craine-Rostker has a law degree, a Master's Degree in social work, and is trained in family and divorce mediation. She has over 7 years of clinical experience specializing in depression, adjustment disorders, and divorce mediation. Ellen has taught for Eastern Michigan University's Department of Social Work. In January, 1999 she bagann teaching for the University of Michigan's School of Social Work, in Ann Arbor. 3. HUMOR I have this friend who has a real dilemma. His wife won't give him a divorce until she figures out a way of doing it without making him a happy man. Why is it that when you're married to a woman, you're good for nothing, and when you get divorced, you're good for a million or two ?