What Counts as Income?
Courts count far more than W-2 wages, and they can assign income you do not even earn. Here is the full list and the imputation trap.
Child support income includes wages, self-employment profit, bonuses, rental and investment income, and many benefits. Courts may impute income to voluntarily underemployed parents based on earning capacity. Undocumented cash income is the most litigated category.
The obvious: wages and salary
Gross wages before taxes are the starting point: base pay, overtime, commissions, tips, and bonuses. Courts use gross, not take-home, because tax situations vary too much to standardize.
Consistent overtime counts if it is regular; truly occasional overtime may be excluded. Shift differentials and hazard pay count. The theme is recurring earning power, not one-off windfalls.
Self-employment and business income
For the self-employed, income is generally business profit, not gross receipts: revenue minus ordinary and necessary business expenses. Courts scrutinize expenses aggressively, disallowing inflated deductions, personal expenses run through the business, and excessive retained earnings.
Cash businesses face the heaviest scrutiny. Lifestyle audits, comparing reported income to actual spending, are a standard tool when a parent's reported income cannot support their visible life.
Bonuses, investments, and benefits
Regular bonuses count; courts often average them over several years to smooth spikes. Rental income, dividends, interest, and trust distributions count. So do many benefits with cash value: housing allowances, car allowances, and employer-paid expenses that reduce living costs.
One-time events like inheritances usually do not count as income, though the investment returns they generate do. Gifts are generally excluded unless they are regular and dependable.
Imputed income: the trap
If a court finds a parent voluntarily unemployed or underemployed, it can impute income based on earning capacity: what the parent could earn given their education, skills, and work history. Quitting a $90,000 job to avoid support can result in support based on $90,000 anyway.
Imputation requires a finding of voluntariness. Genuine disability, layoffs, and good-faith career changes are different, though courts still expect reasonable efforts to earn.
Documenting your income right
Bring pay stubs covering several months, the last two tax returns, and documentation of any variable pay. Self-employed parents should bring profit-and-loss statements and business bank records.
Understating income is the costliest mistake in family court: judges have long memories, opposing counsel has subpoena power, and support can be recalculated retroactively when hidden income surfaces.
Skip the arithmetic
Estimate support with documented income figures using the free child support calculator.
Countable income
Is overtime counted in child support income?
Courts generally include overtime that is regular and expected, since it reflects true earning capacity. Sporadic or one-time overtime is more likely excluded. Judges often average variable pay over 12 to 36 months.
Can the court use income I do not actually earn?
Yes. When a court finds voluntary unemployment or underemployment, it may impute income based on your work history, education, skills, and the local job market. The imputed figure, not your actual lower earnings, then drives the support calculation.
Does my new spouse's income count?
Generally no: a new spouse has no duty to support another person's children. However, some states allow deviations based on household resources, and shared household expenses can indirectly affect the numbers. The rule varies significantly by state.