Tag Archives: Child Support Calculation

Georgia Child Support Calculation Gross Income

Georgia Child Support Calculation Gross Income – When determining income for child support, the “gross income” of each parent shall be used to calculate the presumptive amount of child support to be paid by each parent towards the care of their dependent child or children.  O.C.G.A. § 19-6-15(a)(12) defines “gross income” as all income to be included in the calculation of child support.

Georgia Child Support Calculation Gross Income

O.C.G.A. § 19-6-15(f) provides that “child support shall income all income from any source, before deductions for taxes and other deductions such as preexisting orders for child support and credits for other qualified children, whether earned or unearned, and incomes but is not limited to, the following:” (emphasis added.)

(A) Attributable Income, INCLUDING

  1. Salaries;
  2. Commissions, fees, and tips;
  3. Income from self-employment;
  4. Bonuses;
  5. Overtime payments;
  6. Severance pay;
  7. Recurring income from pensions or retirement plans including, but not limited to, United States Department of Veterans Affirs, Railroad Retirement Board, Keoghs, and individuals retirement accounts;
  8. Interest income;
  9. Dividend income;
  10. Trust income
  11. Income from annuities;
  12. Capital gains;
  13. Disability or retirement benefits that are received from the Social Security Administration pursuant to Title II of the federal Social Security Act;
  14. Workers’ compensation benefits, whether temporary or permanent;
  15. Unemployment insurance benefits;
  16. Judgements recovered for personal injuries and awards from other civil actions;
  17. Gifts that consist of cash or other liquid instruments, or which can be converted to case;
  18. Prizes;
  19. Lottery winnings;
  20. Alimony or maintenance received from persons other than parties to the proceeding before the court;
  21. Assets which are used for the support of the family; and
  22. Other income.

(B) Self Employment Income.  Income from self-employment INCLUDES income from, but not limited to:

  1. business operations (Harrell v. DHR, 300 Ga. App. 497 (2009)
  2. work as an independent contractor or consultant,
  3. sales of goods or services, and
  4. rental properties

LESS ordinary and reasonable expenses* necessary to produce such income.

Income from self-employment, rent, royalties, proprietorship of a business, or joint ownership of a partnership, limited liability company, or closely held corporation is defined as:  Gross Receipts – Ordinary and Reasonable Expenses Required for Operations*=Self Employment Income.

*Ordinary and reasonable expenses of self-employment or business operations necessary to produce income

DO NOT INCLUDE:

  1. Excessive promotional, travel, vehicle, or personal living expenses, depreciation on equipment, or costs of operation of home offices; or
  2. Amounts allowable by the Internal Revenue Service for the accelerated component of depreciation expenses, investment tax credits, or any other business expenses determined by the court or the jury to be inappropriate for determining gross income.

In general, self employment income and expenses from operation of a business should be carefully reviewed.  Generally, the gross income amount of self employment income will differ from a determination of business income for tax purposes.  Partnership shares of businesses reflected in income tax returns may also be considered by the courts when calculating child support. (Appling v. Tatum, 295 Ga. App. 78 (2008)).

C.  Fringe Benefits.  Fringe benefits for inclusion as income or “in kind” remuneration received by a parent in the course of employment, or operation of a trade or business, SHALL be counted as income IF the benefits significantly reduce personal living expenses, INCLUDING, but not limited to:

  1. Use of a company car,
  2. housing, or room and board

Fringe benefits SHALL NOT INCLUDE employee benefits that are typically added to the salary, wage, or other compensation that a parent may receive as a standard added benefit, including, but not limited to:

  1. employer paid portions of heath insurance premiums or
  2. employer contributions to a retirement or pension plan

D.  Variable Income, INCLUDING:

  1. Commissions,
  2. bonuses,
  3. overtime pay,
  4. military bonuses, and
  5. dividends

Variable income SHALL BE AVERAGED by the court or the jury over a reasonable period of time consistent with the circumstances of the case and added to a parent’s fixed salary or wages to determine gross income.  When income is received on a irregular, nonrecurring, or one-time basis, the court or the jury MAY, but is not required to, average or prorate the income over a reasonable specified period of time OR required the parent to pay as a one-time support amount a percentage of her or her non-recurring income, taking into consideration the percentage of recurring income of that parent.

Military compensation and allowances.  Income for a parent who is an active duty member of the regular or reserve component of the United States armed forces, the United States Coast Guard, the merchant marine of the United States, the commissioned corps of the Public Health Service or the National Oceanic and Atmospheric Administration, the National Guard, or the Air National Guard SHALL INCLUDE:

  1. Base pay;
  2. Drill pay;
  3. Basic allowance for subsistence, whether paid directly to the parent or received in-kind; and
  4. Basic allowance for housing, whether paid directly to the parent or received in-kind, determined at the parent’s pay grade at the without dependent rate, but shall include only so much of the allowance that is not attributable to area variable housing costs.

Except as determined by the court or jury, the following SHALL NOT be considered income for the purpose of determining gross income:

  1. Special pay or incentive pay
  2. Allowances for clothing or family separation, and
  3. Reimbursement expenses related to the parent’s assignment to a high cost of living location.

EXCLUSIONS FROM GROSS INCOME

The following are excluded from gross income for purposes of calculating child support. (O.C.G.A. § 19-6-15(f)(2).

  • Child support payments received by either parent for the benefit of a child from another relationship;
  • Benefits received from “means-tested public assistance programs” such as PeachCare for Kids, Temporary Aid to Needy Families (TANF), Food Stamps and Social Security Income received by disabled adult children of deceased disabled workers;
  • Foster care payments paid by the state or an arm of the state agency; and
  • The spouse of a parent or a nonparent custodian’s gross income.

Georgia Child Support Calculation Gross Income – If you have questions about how to use the Georgia Child Support Worksheet when you are determining your gross income or you need help with completing an uncontested divorce – Contact the  Remboldt Law Firm at 404-348-4081.

 For more information on the Georgia Child Support Calculation Gross Income – you may find the Georgia Child Support Worksheet helpful.  Also, if you are considering an uncontested divorce, you may find the Uncontested Divorce Worksheet helpful in moving forward with an uncontested divorce.

 

 

Georgia Child Support Split Parenting

Georgia Child Support Split Parenting – how do I calculate child support?  Split parenting means that the Mother will be the primary custodial parent for some of the children in the family and the Father will be the primary custodial parent for other children in the family.

Georgia Child Support Split ParentingGeorgia Law (O.C.G.A. § 19-6-15(1) provides as follows:

In cases of split parenting, a child support worksheet shall be prepared separately for the child for whom the father is the custodial parent and for the child for whom the mother is the custodial parent, and those worksheets shall be filed with the clerk of court.  For each split parenting custodial situation, the court shall determine:

  1. Which parent is the obligor;
  2. The presumptive amount of child support;
  3. The actual award of child support, if different from the presumptive amount of child support;
  4. How and when the sum certain amount of child support owed shall be paid;
  5. Any other child support responsibilities for each parent.

In short for split parenting situations (one or more children live with each of the two parents) you must file two Child Support Worksheets.  The Child Support Addendum also contemplates this situation and contains language to address it.  typically the court will “net” the two support worksheets and order the net difference to be paid to the parent with the lower obligation.

Georgia Child Support Split Parenting – If you have questions about how to use the Georgia Child Support Worksheet when you are considering split parenting or you need help with completing an uncontested divorce – Contact the  Remboldt Law Firm at 404-348-4081.

You may find the Georgia Child Support Worksheet helpful in calculating the statutory Georgia Child Support amount.  Also, if you are considering an uncontested divorce, you may find the Uncontested Divorce Worksheet helpful in moving forward with an uncontested divorce.

 

 

Georgia Child Support Top Mistakes

Georgia Child Support Top Mistakes – Georgia Child Support Top MistakesBelow is a list of the most common mistakes made when completing a Georgia Child Support Worksheet.

1.              Failure to change macro security setting or enable macros: a) The user fails to change the macro security setting of their computer that allows the worksheet to read the Basic Child Support Obligation (BCSO) Table; b) The user fails to enable the macros and receives an error message (#NAME?) in certain protected fields and as a result the electronic worksheet will not calculate; c) The user manually enters data in a hard copy of the electronic worksheet resulting in incorrect calculations.

 2.             Style of case issues: The user fails to correctly enter the names, civil action case number or other case identifying information on the worksheet, order and other court documents, resulting in conflicts within these court documents.

 3.             Children In Current Case: a) The children in current case are named only in the worksheet and not in the order; b) The number of children in the order and worksheet differ; c) The children in the current case cannot also be included as Qualified Other Children in Schedule B.

 4.              Wrong Noncustodial Parent Is Selected: The wrong parent is selected as the NCP on the worksheet, which disagrees with the NCP as identified in the order. As a result, the child support entered in the order is taken from the wrong parent’s column in the worksheet.

 5.        Noncustodial Parent not selected: The parent designated as the NCP for the purpose of paying child support is not selected, and as a result the Low Income Deviation and the Parenting Time deviation will not calculate.

 6.              Nonparent Custodian name excluded from worksheet: The user fails to include the name of the nonparent custodian on the worksheet when one or both parents are identified as noncustodial parents and a nonparent custodian is a part of the case.

 7.             Social Security Disability issues: a) The user fails to correctly enter the parent’s income received from the Social Security Administration as Social Security Disability on Schedule A, Line 13; b) and/or fails to enter the child(ren)’s check amount on Line 12 of the worksheet received as a result of the noncustodial parent’s disability.

8.             Final Child Support Amount: The child support amount entered in the order does not agree with the child support amount appearing on Line 13 of the worksheet. (Hint: Use Line 10 of Schedule E, non specific deviation, to adjust Line 13 of the worksheet to equal the agreed upon or court ordered amount of child support.)

9.              Worksheet Version: An incorrect version of the worksheet is used to calculate the child support, I.e., the on-line web-based version or an outdated Excel version is used in error.

10.     Self-employment Calculator issues: The user does not successfully complete the self-employment calculator. See O.C.G.A. §19-6-lS(f)(l)(B).

11.         Income issues: a) The amount of income is missing or wrong on Schedule A, i.e., the amount does not match the income identified in the order; b) Imputed income is not entered on Line 22 of Schedule A;  c) No explanation is given for imputed income; d) Income is imputed when valid salary information is unknown. ·

12.      Issues with entry of information on Schedule B: a) The user fails to include all required identifying information on Schedule B about each preexisting child support order; b) The user fails to include all required information on children identified as qualified children in a theoretical child support order.

13.     Mistakes related to Health Insurance: a) The children’s portion of the cost of the Health Insurance premium is not entered on Schedule D for the parent ordered to provide the insurance; b) Inconsistencies exist between the order/worksheet as to which parent or nonparent custodian is to provide or is already providing and paying for health insurance coverage; c) Medicaid (a needs based government program) or Peachcare (a government supplemented program) is used in error in the order/worksheet to satisfy health insurance, when neither program can be utilized for this purpose; d) The future uninsured percentages are not entered on the worksheet and/or order, or the percentage amounts do not agree in the order/worksheet.

 14.     Schedule D issues: The user fails to enter work related child care costs on Schedule D, but includes the costs in the order. This error results in a worksheet that does not reflect the cost or credit of this expense for the parent(s) or nonparent custodian who is paying these costs.

 15.      Filing of Schedule E with Clerk: Schedule E is only filed with the Clerk when deviations are included in the worksheet. See O.C.G.A. §19-6-lS(m)(l).

 16.      Entry of Deviations: Deviations are entered under the incorrect parent’s column, i.e., the custodial parent (CP), rather than the noncustodial parent (NCP) who will pay the child support. (Hint: Remember two rules – enter the DEVIATION amount (not the cost of the expense) in the NONCUSTODIAL PARENT’s column on Lines 2- 10 of Schedule E.)

 17.     Deviation issues: The findings in Questions B, C and D of Schedule E are not answered at all or are not sufficiently answered for each deviation, i.e., in some cases the findings are filled out as “in the best interest of the child” or the answers given in the order and as entered on Schedule E, Questions B, C and D, do not match.

 18.     Court defers entry of child support to DCSS: The court enters an order that does not include the child support, but instead directs the parties to apply for services with the Division of Child Support Services (DCSS) an agency of the Department of Human Services (DHS), with the understanding that DCSS will prepare the necessary action and associated worksheet for the court to set the child support.

 19.      Pages from multiple worksheets flied with clerk: The user prepares multiple worksheets/schedules and files with the clerk various pages from those multiple worksheets/schedules, which results in a final worksheet that does not correctly calculate the child support.

20.     Per child orders entered The user prepares a worksheet for all children but the order splits the total amount of child support to per child amounts, creating inconsistencies between the order and the worksheet. 

Georgia Child Support Top Mistakes – If you have questions about how to use the Georgia Child Support Worksheet and to avoid Georgia Child Support Top Mistakes – Contact the  Remboldt Law Firm at 404-348-4081.

You may find the Georgia Child Support Worksheet helpful in calculating a Georgia Child Support amount.  Also, if you are considering an uncontested divorce, you may find the Uncontested Divorce Worksheet helpful in moving forward with an uncontested divorce.

GA Child Support Amount Reversed Due to Excluded Evidence

GA judgment requiring father to pay $1,639 per month in child support, REVERSED, as trial court erred in failing to hold hearing prior to imposing discovery sanctions and sanctions were unduly severe; trial court excluded critical evidence and/or precluded father from making arguments that were critical to his case; trial court also erred in calculating father’s self-employment gross income, because trial court ignored father’s business expenses and other deductions and fact that he only owned one percent of shares in small construction and remodeling company.

Harrell v. Georgia Dept. f Human Reources ex rel. Harrell, A09A1886 (10/15/09)

From:  Fulton County Daily Report  (11/06/2009)