What Counts as Income for Child Support?
Every guideline formula starts from a number: each parent's income. What actually gets counted toward that number -- and whether it's measured before or after taxes -- varies more than most people expect.
What's Usually Included
Guidelines generally cast a wide net -- most states count income from any regular source, not just a paycheck:
- Wages, salary, tips, bonuses, and commissions
- Self-employment and business income (usually net of ordinary business expenses)
- Overtime pay -- though some states only count overtime that's regular/expected, not occasional
- Rental and investment income
- Unemployment, workers' compensation, and Social Security or disability benefits (rules vary on which count and how)
Gross vs. Net: A Real Fault Line Between States
States genuinely split on whether the guideline formula runs on gross income (before taxes and most deductions) or net income (after taxes and specific allowed deductions) -- this isn't a minor technicality, it changes the whole calculation. Maryland, Florida, Virginia, and Ohio's guidelines are built on gross income; California, New Hampshire, Pennsylvania, and New Jersey's run on net. Washington is unusual even among net-income states in basing its economic table specifically on combined net monthly income. Check your own state's guidelines page for which basis it uses -- plugging gross income into a net-income formula (or the reverse) will produce a wrong number.
When Reported Income Isn't the Whole Story
If a parent is voluntarily unemployed or working well below their real earning capacity, most states let a court assign ("impute") an income figure based on that parent's work history, education, and the local job market, instead of using what they actually report. See how imputed income works for more.