Are Best Interests of a Child Served If Financial State of Noncustodial Parent Is Better Than That of Custodial Parent ?

In In re Taylor G., 6th Dist. No. L-05-1197, 2006 Ohio 1992, the Court noted that the best interests of the child are often served "when the noncustodial parent's taxable income falls into a higher tax bracket than the custodial parent's taxable income." Id. at P 23. However, consideration of this sole factor is insufficient to satisfy the statute unless the record demonstrates that the factor supports a conclusion that the noncustodial parent's savings would be in the child's best interests. The statute also requires the court to consider, in addition to the parents' tax savings, the impact of the exemption on the earned income credit, the relative financial circumstances of the parents and children, and the amount of time the children spend with each parent. While the statute does not require explicit articulation of the child's best interests, there must be some connection or relation between those factors considered and the child's best interests.