In re Marriage of Eastburg, 2016 IL App (3d) 150710

Aaron and Alicia Eastburg divorced in 2006 and have two minor children; Alicia has primary physical custody.
The parties originally stipulated child support at $511 bi‑monthly, said to be 28% of Aaron’s net income; they agreed to split uninsured medical costs equally.
Alicia moved in Oct. 2014 to modify support, alleging Aaron’s income rose and seeking a reduction in her share of uninsured medical costs.
Discovery produced Aaron’s 2012–2014 W‑2s and tax returns; Aaron overwithheld taxes and received a $14,239 federal refund for 2014.
In May 2015 the parties stipulated to increase Aaron’s support to $721 bi‑monthly, retroactive to Alicia’s petition; Alicia then sought 28% of Aaron’s 2014 refund and a reduced share of uninsured medical expenses.
The trial court denied both requests; Alicia’s motion to reconsider was denied and she appealed.

Issue	Plaintiff's Argument (Alicia)	Defendant's Argument (Aaron)	Held
Whether 28% of Aaron’s 2014 federal tax refund is income subject to allocation under the Act	Alicia: Refund is part of payor’s income and she is entitled to 28% of the refund	Aaron: Refund merely returns overwithheld taxes and would double‑count income already used to calculate support; Alicia stipulated to new support after seeing returns	Court: Denied. Refund not separately awarded because parties stipulated to support after Alicia had tax info; awarding refund would duplicate net income and allow improper retroactive modification
Whether Alicia’s obligation for uninsured medical expenses should be reduced due to income disparity	Alicia: Increased disparity since original agreement makes equal split inequitable	Aaron: After support payments, parties’ incomes are approximately equal; no basis to change agreement	Court: Denied. No abuse of discretion shown; Alicia failed to prove substantial disparity or carry burden to justify change

In re Marriage of Minear, 181 Ill. 2d 552 (statutory net‑income determination reviewed for abuse of discretion)
In re Marriage of Ackerley, 333 Ill. App. 3d 382 (tax refund may or may not be additional income depending on circumstances)
In re Marriage of Pylawka, 277 Ill. App. 3d 728 (overwithheld taxes can be added back into net income when appropriate)
In re Marriage of Petersen, 2011 IL 110984 (statutory prohibition on retroactive support awards before petition date)
In re Marriage of Logston, 103 Ill. 2d 266 (trial court review of discretionary family‑law determinations)
In re Marriage of Carpenter, 286 Ill. App. 3d 969 (standard for abuse of discretion described)
In re Detention of Swope, 213 Ill. 2d 210 (party cannot complain of error that party injected into the case)