Massachusetts Info

Massachusetts Divorce Start Your Divorce Find Professionals Massachusetts Articles Divorce Facts Divorce Grounds Residency Divorce Laws Mediation/Counseling Divorce Process Legal Separation Annulments Property Division Alimony Child Custody Child Support Divorce Forms Process Service Grandparent Rights Forum Massachusetts Products Divorce by County

Massachusetts Articles

Agreements Attorney Relationship Custody & Visitation Child Support Collaborative Law Counseling Divorce Arbitration Divorce/General Financial Planning Mediation Parenting Spousal Support SEE ALL

Info Categories

Contemplating Divorce Children & Divorce Divorce, Dollars & Debt Divorce Laws Divorce Process Divorce Negotiation SEE ALL

More Information

Articles Checklists Research Center Cases of Interest Dictionary Encyclopedia Encyclopedia (pop-up) Blogs

For Professionals

Advertise With Us Free Network Page Join Our Network Submit Articles Sign In

Network Sites

Massachusetts Divorce Support Massachusetts Divorce Online

Child Support Guideline Income Defined

The Massachusetts Child Support Guidelines define the gross income upon which a child support order will be based as being, “gross income from whatever source regardless of whether that income is recognized by the Internal Revenue Code or reported to the Internal Revenue Service or state Department of Revenue or other taxing authority.” A child support order is going to be based on absolutely all gross income of the payor with only three exceptions that will be discussed below.

Have you noticed that the definition above talks about gross income? That means that the payor’s expenses (both living expenses and recreational expenses) are to be ignored.

The Child Support Guidelines definition of gross income also includes all tax exempt income and even income that may not be required to be reported to the Internal Revenue Service or to the Massachusetts Department of Revenue.

Net income from selfemployment, rent, royalties, proprietorship of a business, or joint ownership of a partnership or closelyheld corporation, is defined in the Child Support Guidelines as “gross receipts minus ordinary and necessary expenses required to produce income”. Notice that the net business income that is to be included in the appropriate level of gross income available to a parent to satisfy a child support obligation under the Child Support Guidelines is independent of the definition of net business income that should be used for income tax purposes and is independent of whatever net income figure the business actually reported to the Internal Revenue Service.

Business expense reimbursements, inkind payments or benefits received by a parent, personal use of business property, payment of personal expenses by a business in the course of employment, selfemployment, or operation of a business may be included as income under the Child Support Guidelines if such payments are significant and reduce personal living expenses.

Even social security benefits and SSDI benefits are included in a parent’s gross income for child support purposes. And if a parent receives social security benefits or SSDI benefits and the child(ren) of the parties receive a dependency benefit derived from that parent’s benefit, the amount of that dependency benefit will also be included in the gross income of that parent.

The three exceptions regarding income that may not be included in the gross income of the payor are:

  • Income from overtime or a second job, after taking into consideration the history of the income, the expectation that the income will continue to be available, the economic needs of the parties and the children, the impact of the overtime on the parenting plan, and whether the extra work is a requirement of the job; and
  • If, after a child support order is entered, a payor or recipient obtains a second job or begins to work overtime, neither of which was worked prior to the entry of the order, it will be a presumed that the second job or overtime income should not be considered in a future support order; and
  • If the child(ren) are under the care of a nonparent guardian, that nonparent guardian’s income shall not be considered for purposes of calculating a child support obligation. In other words, the income of a nonparent guardian cannot be used to reduce the child support obligation of a non-custodial parent.

Was this helpful? Like our site & let us know.

Related Articles

Start Massachusetts Divorce Start Your Massachusetts Online Divorce Today
Easy, Fast and Affordable with a 100% Guarantee.
Massachusetts Divorce Find Massachusetts Divorce Professionals in Your Area:
Join the Network
Massachusetts Divorce Products, Services and Solutions Massachusetts Divorce Products, Services and Solutions
Massachusetts Divorce Resources to Help You Through the Process.
Online Parenting Class Massachusetts Mandatory Online Parenting Class
Easy and convenient - complete at your own pace online.
Divorce and Custody Books Discount Divorce Bookstore
Over 100 Titles of the Best Books on Divorce & Custody.
Divorce Downloads Divorce Download Center
Instantly Download, Books, Manuals, & Forms.
Divorce Worksheet Free Massachusetts Divorce Worksheet & Separation Agreement
Your Guide to Get Organized and Put Everything in Writing.
Massachusetts permits several grounds for divorce, including the traditional fault grounds (such as adultery or incarceration) as well as no-fault grounds, which means a faultless but irretrievable breakdown of the marriage has occurred.
Divorce Lawyers & Mediators

Find Professionals

Easily Connect With a Lawyer or Mediator
Have Divorce Professionals from Your Area Contact You!
Enter Your Zip Code:


Start Your Divorce File for a Massachusetts Divorce


Settle Your Divorce Negotiate Your Massachusetts Divorce


Support Forum Massachusetts Support Forum

Guarantee Official PayPal Seal Facebook Twitter Versign Secure Site