"Income" for Purposes of Child Support

Each state's child support guidelines contains a definition of "gross income." At the very minimum, pursuant to federal law, the definition of "income" must take into consideration all income and earnings of the non-custodial parent. Gross income is thus usually defined to include money received from any source, including, but not limited to:

• Salaries and wages (including tips, commissions, bonuses, profit sharing, deferred compensation, and severance pay);
• Income from overtime and second jobs; income from contractual agreements; investment and interest income (including dividends);
• Pension income;
• Trust or estate income;
• Annuities;
• Capital gains, (unless the gain is nonrecurring);
• Social Security benefits;
• Veterans' benefits;
• Military personnel fringe benefits;
• National Guard and reserve drill pay;
• Benefits received in place of earned income (i.e. workers' compensation benefits, unemployment insurance benefits, strike pay, and disability insurance benefits);
• Gifts and prizes (including lottery and gambling winnings);
• Education grants (including fellowships or subsidies that are available for personal living expenses);
• Income of a new spouse, to the extent that income directly reduces expenses of the parent;
• Alimony received from a person other than the other spouse in the present case; and
• Income from self-employment (including rent, royalties, and benefits allocated to an individual for a business or undertaking in the form of a proprietorship, partnership, joint venture, close corporation, agency, or independent contractor).