Utah Law: Divorce, Family Law, child custody, child support, visitation, parent time, alimony, spousal support, mediation, divorce classes, and other family law issues

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UTAH CHILD SUPPORT CALCULATOR

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Gross Monthly Income

This line asks you enter the gross monthly income for each of the parents (not steparents) of the children for whom child support is being awarded. A parent's gross monthly income is the income he or she receives before deduction of any taxes or withholding amounts. It is not take-home or net pay. For a self-employed person gross monthly income is the income received from self-employment activities after subtracting reasonable expenses of operating the business.

Gross monthly income is limited to one full-time job unless a parent normally and consistently worked more than forty (40) hours a week just prior to or at the time of the divorce.

Money received from "welfare-type" programs is not considered income for child support purposes. The relevant test here is whether the "welfare-type" program is based on means-testing. In other words, must the recipient qualify for the money based upon his or her other income sources or assets. If the recipient would qualify for the money regardless of his or her income or assets, then the monthly amount of such money should be included in income for child support purposes.

Also, whenever possible the court will look at a person's annual income (or income for an extended time period) and then average that income to determine an average gross monthly income. This method is generally thought to more accurately state a person's income and avoid an overly high or overly low child support figure based on only a short-term income picture.

In some cases a parent may be deemed to have income even if the parent is not employed, or may be deemed to be earning more income than he or she is actually earning. If a parent is voluntarily unemployed or underemployed (meaning that he or she can reasonably be expected to earn more than he or she is currently earning, but he or she chooses not to do so) then the court may use the income the parent should be expected to earn rather than his or her actual earnings.

The complete text of the Utah Code which defines gross income for child support purposes is as follows. If there is any conflict between my analysis and the statute, you should consider the state code as a controlling law:

78-45-7.5. Determination of gross income--Imputed income

(1) As used in the guidelines, "gross income" includes:

(a) prospective income from any source, including nonearned sources, except under Subsection (3); and

(b) income from salaries, wages, commissions, royalties, bonuses, rents, gifts from anyone, prizes, dividends, severance pay, pensions, interest, trust income, alimony from previous marriages, annuities, capital gains, social security benefits, workers' compensation benefits, unemployment compensation, disability insurance benefits, and payments from "nonmeans-tested" government programs.

(2) Income from earned income sources is limited to the equivalent of one full-time 40-hour job. However, if and only if during the time prior to the original support order, the parent normally and consistently worked more than 40 hours at his job, the court may consider this extra time as a pattern in calculating the parent's ability to provide child support.

(3) Specifically excluded from gross income are:

(b) benefits received under a housing subsidy program, the Job Training Partnership Act, S.S.I., Medicaid, Food Stamps, or General Assistance; and

(4)(a) Gross income from self-employment or operation of a business shall be calculated by subtracting necessary expenses required for self-employment or business operation from gross receipts. The income and expenses from self-employment or operation of a business shall be reviewed to determine an appropriate level of gross income available to the parent to satisfy a child support award. Only those expenses necessary to allow the business to operate at a reasonable level may be deducted from gross receipts.

(b) Gross income determined under this subsection may differ from the amount of business income determined for tax purposes. (5)(a) When possible, gross income should first be computed on an annual basis and then recalculated to determine the average gross monthly income.

(c) Historical and current earnings shall be used to determine whether an underemployment or overemployment situation exists.

(6) Gross income includes income imputed to the parent under Subsection (7).

(7)(a) Income may not be imputed to a parent unless the parent stipulates to the amount imputed or a hearing is held and a finding made that the parent is voluntarily unemployed or underemployed.

(c) If a parent has no recent work history, income shall be imputed at least at the federal minimum wage for a 40-hour work week. To impute a greater income, the judge in a judicial proceeding or the presiding officer in an administrative proceeding shall enter specific findings of fact as to the evidentiary basis for the imputation.

(d) Income may not be imputed if any of the following conditions exist:

(ii) a parent is physically or mentally disabled to the extent he cannot earn minimum wage;

(iii) a parent is engaged in career or occupational training to establish basic job skills; or

(iv) unusual emotional or physical needs of a child require the custodial parent's presence in the home.

(8)(a) Gross income may not include the earnings of a child who is the subject of a child support award nor benefits to a child in the child's own right such as Supplemental Security Income.

(b) Social Security benefits received by a child due to the earnings of a parent may be credited as child support to the parent upon whose earning record it is based, by crediting the amount against the potential obligation of that parent. Other unearned income of a child may be considered as income to a parent depending upon the circumstances of each case.