Form 14 Child Support Amount Calculation Worksheet Page 3

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If a parent is unemployed or found to be underemployed, "gross income" may be
based on imputed income.
Excluded from "gross income" is temporary assistance for needy families (TANF)
payments, Medicaid benefits, supplemental security income (SSI) benefits, food stamps,
general assistance benefits, other public assistance benefits having eligibility based on
income, and child support received for children not the subject of this proceeding.
If a parent receives rents or royalties or is self-employed, in a sole proprietorship,
or business with joint ownership, "gross income" is gross receipts minus the ordinary and
necessary expenses incurred to produce such receipts. Depreciation, investment tax
credits and other non-cash reductions of gross receipts may be excluded from such
ordinary and necessary expenses.
A. COMMENT: "Income" for purposes of computing the presumed child support
amount consists of a financial benefit or money received by a parent that could have a
positive impact on the parent's ability to support the parent's children.
B. COMMENT: Trust Income: When determining whether to include trust income
and, if so, the amount to include in a parent's "gross income," a court or administrative
agency shall consider all relevant factors, including:
(1) The authority of the parent under the trust to direct payment of monies from
the trust, including any authority to invade and control distribution of the trust corpus;
(2) The authority of the parent under the trust to make decisions concerning
investment of the assets of the trust;
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