What Counts as Income for Child Support Calculations

One of the most important—and often disputed—aspects of child support is determining each parent's income. This guide explains what typically counts.

Generally Included Income

Employment Income

• Wages and salaries
• Hourly pay
• Overtime (regular overtime is usually included)
• Tips and gratuities
• Commissions
• Bonuses

Self-Employment Income

• Net business income
• Partnership distributions
• LLC distributions
• Freelance income
• Gig economy earnings (Uber, DoorDash, etc.)

Investment Income

• Interest
• Dividends
• Capital gains
• Rental income (net of expenses)
• Royalties

Government Benefits

• Social Security (retirement, disability)
• Unemployment compensation
• Workers' compensation
• Disability payments
• Veterans' benefits

Other Income

• Pension and retirement distributions
• Alimony received (from another relationship)
• Trust income
• Annuity payments
• Lottery or gambling winnings

Generally NOT Included

• Child support received for other children
• Public assistance (TANF, SNAP, Medicaid)
• SSI (Supplemental Security Income)
• Earned Income Tax Credit
• Child tax credits
• Gifts (usually)
• Loans
• Inheritances (varies by state)

Gross vs. Net Income

States differ on whether they use:

Gross Income (before deductions):

• Easier to calculate
• Used by most states

Net Income (after certain deductions):

• May deduct taxes, mandatory retirement, union dues
• More complex but may be more accurate

Imputed Income

If a parent is voluntarily unemployed or underemployed, courts may impute income—meaning they calculate support based on what the parent could earn, not what they actually earn.

Factors considered:

• Work history and qualifications
• Job market in the area
• Physical ability to work
• Childcare responsibilities

Self-Employment Considerations

Self-employed income is often more complex:

• Business expenses are scrutinized
• Personal expenses run through business may be added back
• Depreciation may be added back to income
• Multiple years may be averaged

Proving Income

Documentation typically required:

• Last 2-3 years of tax returns
• Recent pay stubs (3-6 months)
• Bank statements
• Business profit/loss statements
• Investment account statements

Hiding Income

Warning signs that a parent may be hiding income:

• Lifestyle doesn't match reported income
• Cash-heavy business
• Sudden "job loss" before filing
• Income decreasing while assets increase
• Payments to family members

Courts and enforcement agencies have tools to investigate suspected hidden income.

Calculate Your Support

Use our Calculator with accurate income figures for the best estimate. Remember: both parents' incomes matter in most states.