What does it take to support a child? The question is simple, but the answer is not. Both parents have a duty to support their child based upon their incomes. There's more work than you might expect in arriving at a decision on child support.

State laws on child support guidelines are a framework. There are many cases when the guidelines don't apply, and courts have leeway in issuing a child support order. In those cases, establishing child support requires proof of income and expenses. Know what to expect and how to best work with your lawyer when it comes to getting a child support order or having an existing order modified.

Proving Income

Before child support can be determined, a court must know what a parent's income is. Proof of income is needed, the net income available to pay support, and whether any other income sources should be attributed to the parent's resources.

Proof of Income

State child support guidelines do vary by state. However, all child support guidelines require proof of the non-custodial parent's income level. Most guidelines treat income as all money that's available to meet the child's needs. Income can include wages or a salary from a parent's regular full-time or part-time job.

Income also covers sources beyond a regular job. Irregular income may also be used for child support purposes. For example, strike benefits or a personal injury settlement are types of irregular income that can be the basis for a child support award.

Establishing Gross or Net Income

Income considered for child support awards is either gross income or net income. Gross income is all income before taxes or expenses. Net income is income after taxes and expenses. In most cases, either type of income is shown by paystubs, tax returns and other financial statements.

There are certain situations when proving income is difficult. For example, a self-employed parent may want depreciation and losses figured into the calculation of income. A number of states allow for depreciation expenses and operating losses, while other states exclude those business deductions. Also, a self-employed parent's income can vary greatly from year to year. In that case, many states allow income to be averaged over a length of time to establish a monthly income.

Determining Attributed Income

Proving income is very complicated if a parent is unemployed or underemployed. A court will determine if the unemployment or underemployment is voluntary. If so, a court can then attribute, or assign, income to the parent. This is also known as imputed income.

In several states, a court will look at a parent's employment history and earning capacity to attribute income. Other states will only attribute income based on the parent's actual earned income. If there's evidence that unemployment or underemployment is not voluntary or temporary, then prior earning capacity won't usually be imputed in determining income.

Expenses: What Are Your Child's Needs?

The other important part of calculating child support is knowing what a child's needs are. Basic needs are factored into child support guidelines. Needs differ, though, just as individuals do. Child support guidelines generally give courts leeway in setting support, and allow a court to consider a child's extraordinary expenses or needs. These can include:

  • Child care expenses so the custodial parent can work
  • Medical or health-related expenses
  • Educational expenses like private school or college tuition
  • These expenses aren't automatically owed by the non-custodial parent. They must also be reasonable.

A child's needs and the parents' abilities to pay set the background to allow the court to decide on the appropriate amount of child support.

Understanding the importance of financial information, both on parental income and a child's needs, can help you work through your child support matter. You're also in the best position to work with your lawyer and have the best chance for reaching a child support arrangement that is fair to both parents and serves the needs of your child.

Questions for Your Attorney

  • Does a court have to say why child support guidelines weren't applied in my case?
  • What range of financial records can I obtain about my ex-spouse's business?
  • Are work-related benefits, such as a company car, counted as income for child support purposes?