I'm really not sure. I simply had my tax guy figure out what worked best overall and told him to let me know what he thinks is fair and he thinks this is. No point in the government keeping money just so I can prove a point of some type to her. Also, we still have no separation agreement after a year and a half and I am in our house with our kids and she gives me $1000 a month. I'm doing pretty well and no need to upset the apple cart.