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Why does the Child Support Worksheet start with gross income for both parents instead of net or after tax income?

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Why does the Child Support Worksheet start with gross income for both parents instead of net or after tax income?

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First, the USDA Expenditures on Children takes taxes into account as an expenditure on children. Second, there are many ways an individual can artificially reduce income so that a net income, or take home pay, becomes a less reliable statement of income than gross income.

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