What is gross income for purposes of calculating child support?
Gross income means all income from whatever source derived, including but not limited to: • Compensation for services, including fees, commissions, fringe benefits and similar items; • Gross income derived from business; • Gains derived from dealings in property; • Interest; • Rents; • Royalties; • Dividends; • Alimony and separate maintenance payments; • Annuities; • Income from life insurance and endowment contracts; • Pensions; • Income from discharge of indebtedness; • Distributive share of partnership gross income; • Income in respect of a decedent; and • Income from an interest in an estate of trust.
