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What's Considered Income When Calculating Child Support?


Child support is a critical component of family law in Virginia, guaranteeing that children receive the financial support they need from both parents, even after a divorce or separation. One of the key factors in determining the amount of child support is the income of both parents. Here at E. Gordon Peters, Jr., Attorney at Law., Gordon understands what constitutes income under Virginia law. It’s essential for anyone involved in a child support case. This blog will explore how income is defined and calculated in Virginia, including what types of income are considered, how self-employment and bonuses are handled, and the impact of non-monetary benefits.

Defining Income for Child Support in Virginia

In Virginia, income is broadly defined for the purposes of calculating child support. The goal is to capture all sources of financial resources that could be used to support a child. Virginia’s child support guidelines provide a framework for determining what should be included as income, guaranteeing that the child support amount reflects the true financial capacity of both parents.

Gross Income vs. Net Income

When calculating child support, Virginia law typically considers gross income rather than net income. Gross income refers to the total earnings before any deductions, such as taxes, social security, or retirement contributions. This approach is taken to provide a more accurate representation of a parent’s financial ability to support their child.

However, the court may make adjustments based on specific circumstances, such as mandatory deductions that significantly reduce a parent’s available income. It’s important to understand that gross income is the starting point, but the court has the discretion to consider other factors when finalizing the child support amount.

Types of Income Considered in Child Support Calculations

Virginia law includes a wide range of income sources when calculating child support. These are designed to capture not just regular wages, but any financial resources that could be used to support a child.

Employment Income

Employment income is the most common type of income considered in child support calculations. This includes wages, salaries, commissions, and bonuses earned from regular employment. It also encompasses overtime pay if the overtime is consistent and part of the regular earnings.

Self-Employment Income

For those who are self-employed, income is determined by the gross receipts from the business minus ordinary and necessary expenses required to operate the business. This means that while a self-employed individual may deduct business expenses, the net profit from the business is considered income for child support purposes.

It’s important for self-employed individuals to maintain accurate and detailed financial records, as the court will closely scrutinize these to determine true income. Attempts to underreport income by inflating business expenses can lead to legal consequences and adjustments in the child support order. Speak to a family law attorney for more information.

Bonuses and Commissions

Bonuses and commissions are also considered income, even if they're not guaranteed. The court will typically look at the history of these payments to determine a reasonable expectation of future income. For example, if a parent regularly receives a year-end bonus, the court may include an average amount of this bonus in the income calculation.

Investment and Passive Income

Income from investments, such as dividends, interest, capital gains, and rental income, is also included in the child support calculation. This category of income is often referred to as passive income and reflects the financial resources a parent has beyond their employment earnings.

For instance, if a parent owns rental properties, the net rental income after expenses would be added to their gross income. Similarly, dividends from stock investments or interest from savings accounts are considered part of the parent’s income.

Non-Monetary Benefits and Imputed Income

In some cases, non-monetary benefits and imputed income can also influence child support calculations in Virginia. These elements guarantee that a parent’s financial situation is accurately reflected, even when certain benefits or potential earnings aren't directly in the form of cash.

Non-Monetary Benefits

Non-monetary benefits refer to perks or benefits provided by an employer that can reduce a parent’s living expenses, such as housing, company cars, or paid travel. While these benefits aren't direct income, they can be factored into the child support calculation because they represent financial resources that reduce the parent’s cost of living.

For example, if a parent receives free housing from their employer, the court may consider the value of this benefit as part of their income. The rationale is that the parent’s disposable income is effectively higher because they're not paying for housing out of pocket.

Imputed Income

Imputed income comes into play when a parent is voluntarily unemployed or underemployed. In such cases, the court may determine that the parent could earn more based on their education, skills, and job opportunities, and therefore impute a higher income than what the parent is currently earning.

This approach is used to prevent parents from deliberately reducing their income to avoid higher child support payments. The court will assess the parent’s potential earning capacity and may base the child support calculation on this imputed income rather than their actual earnings.

Deductions and Adjustments in Income Calculations

While Virginia law takes a broad view of what constitutes income, there are also certain deductions and adjustments that the court may consider when calculating child support. These adjustments are designed to account for specific financial obligations or situations that impact a parent’s ability to pay.

Pre-Existing Child Support and Alimony Obligations

If a parent has pre-existing child support or alimony obligations from a previous relationship, these payments can be deducted from their gross income. This adjustment makes sure that the parent’s financial responsibilities to other children or ex-spouses are recognized when calculating the new child support order.

For example, if a parent is already paying child support for a child from a previous marriage, the amount of that payment will be deducted from their gross income before determining the support amount for the current case.

Health Insurance and Childcare Costs

In Virginia, the cost of providing health insurance for the child can also be deducted from a parent’s income. This includes premiums paid for medical, dental, and vision insurance that cover the child. Similarly, work-related childcare expenses can be factored into the child support calculation, as these costs are necessary for the parent to earn an income.

These deductions help make sure that the child’s needs are met while also recognizing the financial burden on the parent providing these essential services.

How Child Support Orders Are Enforced in Virginia

Once child support is calculated and ordered by the court, it’s important to understand how these orders are enforced in Virginia. Failure to comply with a child support order can lead to serious legal consequences, including wage garnishment, tax refund interception, and even jail time.

Wage Garnishment

In Virginia, wage garnishment is a common method of enforcing child support orders. This process involves automatically deducting child support payments from the paying parent’s paycheck. Wage garnishment confirms that payments are made consistently and reduces the likelihood of missed payments.

Contempt of Court

If a parent fails to make child support payments, they can be held in contempt of court. Contempt proceedings can result in fines, mandatory payment plans, or even jail time if the court determines that the parent has willfully disobeyed the child support order.

Interception of Tax Refunds

Virginia also allows for the interception of federal and state tax refunds to satisfy unpaid child support. If a parent falls behind on payments, their tax refunds can be seized and applied to the overdue balance.

Calculating child support in Virginia involves a comprehensive assessment of both parents’ incomes to confirm that the child’s needs are met. By understanding what constitutes income, how deductions are applied, and how child support orders are enforced, parents can better traverse the family law system and fulfill their financial responsibilities to their children.

Whether you’re going through a divorce or seeking to modify an existing child support order, it’s essential to consult with a knowledgeable family law attorney who can guide you through the process and help you achieve a fair and equitable outcome. Properly understanding and applying the income guidelines is crucial for making sure that child support calculations reflect the true financial circumstances of both parents, ultimately serving the best interests of the child.

Contact a Family Law Attorney

Are you seeking, calculating, or working with child support and need a family law attorney? At the office of E. Gordon Peters, Jr., Attorney at Law, Gordon uses his 20+ years of experience to provide guidance on matters related to divorce, child custody, estate planning, and a variety of criminal defense issues. His utmost goal is to help you understand all of your options and provide trusted counsel and support at every turn. Call today to schedule an appointment. Gordon serves clients in Lynchburg and Blackstone, Virginia as well as Amherst County, Campbell County, Bedford County, Nottoway County, Prince Edward County, and Charlotte County.