*
Annual Gross Income:
Total amount of annual gross income for both
parents. Gross income is defined as actual gross income of the
parent, if employed to full capacity, or potential income if
unemployed or underemployed. If one parent does not have an
income, be sure to enter "0".
|
Higher Earner:
(example
format: $65,000.00)
(enter " 0 "
if no income) |
Other Parent:
(example
format: $65,000.00)
(enter " 0 "
if no income) |
California Guideline:
Income
such as commissions, salaries, royalties, wages, bonuses, rents,
dividends, pensions, interest, trust income, annuities, workers'
compensation benefits, unemployment insurance benefits, disability
insurance benefits, social security benefits, and spousal support
actually received from a person not a party to the proceeding.
PLUS: If Self Employed
Income
from the proprietorship of a business, such as gross receipts from
the business reduced by expenditures required for the operation of
the business.
In the discretion of the court, employee
benefits or self-employment benefits, taking into consideration the
benefit to the employee, any corresponding reduction in living
expenses, and other relevant facts. |
Annual
Federal Income Tax: *
California Guideline:
The federal income tax liability resulting from the parties' taxable income.
Federal income tax deductions shall bear an accurate relationship to the tax status
of the parties (that is, single, married, married filing separately, or head of
household) and number of dependents. Federal income taxes shall be those actually
payable (not necessarily current withholding) after considering appropriate filing
status, all available exclusions, deductions, and credits.
Unless the parties agree otherwise, the tax effects of spousal support shall not
be considered in determining the net disposable income of the parties for determining
child support. |
Higher Earner:
(example format: $1200.00)
(enter " 0 " if not applicable) |
Other Parent:
(example format: $1200.00)
(enter " 0 " if not applicable) |
Annual
State Income Tax: *
California Guideline:
The state income tax liability resulting from the parties' taxable income.
State income tax deductions shall bear an accurate relationship to the tax status
of the parties (that is, single, married, married filing separately, or head of
household) and number of dependents. State income taxes shall be those actually
payable (not necessarily current withholding) after considering appropriate filing
status, all available exclusions, deductions, and credits.
Unless the parties agree otherwise, the tax effects of spousal support shall not
be considered in determining the net disposable income of the parties for determining
child support. |
Higher Earner:
(example format: $1200.00)
(enter " 0 " if not applicable) |
Other Parent:
(example format: $1200.00)
(enter " 0 " if not applicable) |
Annual
FICA Deductions : *
The amount of Social Security Tax and Medicare Tax paid or would have been paid.
California Guideline:
Deductions attributed to the employee's contribution or the self-employed worker's
contribution pursuant to the Federal Insurance Contributions Act (FICA), or an
amount not to exceed that allowed under FICA for persons not subject to FICA,
provided that the deducted amount is used to secure retirement or disability benefits
for the parent. |
Higher Earner:
(example format: $1200.00)
(enter " 0 " if not applicable) |
Other Parent:
(example format: $1200.00)
(enter " 0 " if not applicable) |
|
Below are a few optional questions
pertaining to situations where the California Courts will make
necessary adjustments to the annual gross income of each parent due
to unique circumstances. |
Annual
Mandatory Union Dues: *
Dues that must be paid to keep a job.
California Guideline:
Deductions for mandatory union dues, provided that they are required as a condition
of employment. |
Higher Earner:
(enter " 0 " if not
applicable) |
Other Parent:
(enter " 0 " if not
applicable) |
Annual
Mandatory Retirement Premiums: *
Deductions for Pension Plans that must be paid to keep a job.
California Guideline:
Deductions for retirement benefits, provided that they are required as a condition
of employment. |
Higher Earner:
(enter " 0 " if not
applicable) |
Other Parent:
(enter " 0 " if not
applicable) |
Annual
Health Insurance Premiums: *
The cost of health and disability insurance
California Guideline:
Deductions for health insurance or health plan premiums for the parent and for
any children the parent has an obligation to support and deductions for state
disability insurance premiums. |
Higher Earner:
(enter " 0 " if not
applicable) |
Other Parent:
(enter " 0 " if not
applicable) |
Other
Annual Child or Spousal Support Paid: *
California Guideline:
Any child or spousal support actually being paid by the parent pursuant to a court
order, to or for the benefit of any person who is not a subject of the order to
be established by the court. In the absence of a court order, any child support
actually being paid, not to exceed the amount established by the guideline, for
natural or adopted children of the parent not residing in that parent's home,
who are not the subject of the order to be established by the court, and of whom
the parent has a duty of support. Unless the parent proves payment of the support,
no deduction shall be allowed under this subdivision. |
Higher Earner:
(enter " 0 " if not
applicable) |
Other Parent:
(enter " 0 " if not
applicable) |
Annual
Necessary Job Related Expenses: *
California Guideline:
Job-related expenses, if allowed by the court after consideration of whether
the expenses are necessary for employment. |
Higher Earner:
(enter " 0 " if not
applicable) |
Other Parent:
(enter " 0 " if not
applicable) |
|
Additional detailed information
in regards to the above adjustment considerations will be included
in your report. If any or several of the above adjustments pertain
to your situation you should give specific attention to the
potential each adjustment(s) may have to alter the support
obligation(s). Adjustments are very common in calculating child
support in order to establish what is in the best interest of the
child(ren).
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