How does a court arrive at the parent’s net taxable income to calculate a child support award?
To arrive at a parent’s net taxable income, the parent’s withholding tax, prior child support orders, mandatory union dues and other dependent deductions are subtracted from the adjusted gross income. If there is non-taxable income, it is then added to the net taxable income to arrive at the parent’s net income. Each parent’s net income is then divided by the combined net income to determine their percentage share of income. The parents are then required to pay their percentage share of the weekly child support obligation.
