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What counts as net resources for child support?
Net resources generally include wages, salary, commissions, bonuses, self-employment income, rental income, and other recurring income, minus allowable deductions such as federal income tax, Social Security, Medicare, and union dues. The calculation is documented and can be challenged with evidence.
Self-employment income is generally based on gross receipts minus ordinary and necessary business expenses. Documentation such as tax returns, profit-and-loss statements, and bank records is important. A court may also consider the value of perks and the business's ability to generate income.
Recurring bonuses, commissions, and overtime can be included in net resources. One-time or irregular payments may be treated differently. The pattern matters, and the other side may request records to verify the income history.
A court may base support on earning capacity rather than actual income if a parent is intentionally unemployed or underemployed. Evidence of work history, education, and job opportunities can support an earning-capacity argument. The court can also consider the parent's efforts to find work.


