What Can You Deduct When Calculating Child Support in California?

Calculating child support in California requires totaling gross income and then subtracting certain deductions authorized by law. The calculation can be quite complex and requires the use of specialized software. Most family law attorneys have access to such software, but county family law facilitators may be of assistance to low-income individuals.

Deductions from Income

After computing the annual gross income of a party, the court will then deduct from that figure to arrive at the parent’s annual net disposable income. The following are deductible from the gross income of a parent:

• Federal and state income taxes
• FICA Contributions
• Mandatory union dues and retirement benefits requires as a condition of employment.
• Health insurance premiums for both the parent and any child the parent has an obligation to support.
• State disability insurance premiums
• Child and spousal support actually being paid under an existing court order, to anyone whose support is not a subject of the present case.
• Job-related expenses
• Hardship deduction

Taxes

The amount deducted for taxes must be taxes actually payable after considering appropriate filing status, and all available exclusions, deductions, and credits. The number may differ significantly from the taxes withheld on a party’s pay stub because people often under withhold or over withhold taxes. In cases like these, it’s best to consult with a knowledgeable child support lawyer.

Job Expenses

Job-related expenses include costs that are necessary for employment purposes such as expenses for uniforms and tools. It can also include other incidental expenses related to employment such as transportation costs and parking fees.