How Do Courts Determine Income for Child Support?
In Ohio, child support is a critical obligation designed to make sure that children receive adequate financial support from both parents, regardless of the parents' relationship status.
The determination of income for child support purposes is a foundational step in calculating the appropriate amount of support. Ohio courts follow a structured process, guided by state statutes and guidelines, to assess income accurately and fairly.
Below explores the comprehensive process Ohio courts use to determine income for child support, covering statutory definitions, types of income, deductions, adjustments, and special considerations, while addressing potential complications and legal nuances.
Contact our Ohio family lawyer at Heckert & Moreland Co., LPA for more information.
Legal Structure for Child Support in Ohio
Ohio’s child support system is governed by Chapter 3119 of the Ohio Revised Code (ORC), which establishes the guidelines for calculating child support obligations. The Ohio Child Support Guidelines provide a formula that courts use to determine the amount of support, with income being the primary input.
The goal is to verify consistency, fairness, and adequacy in support orders while considering the financial circumstances of both parents and the needs of the child.
The Ohio Department of Job and Family Services (ODJFS) also plays a role by providing tools, such as the Child Support Guideline Worksheet, to assist courts in performing calculations. The worksheet requires accurate income figures for both parents, making the determination of income a critical and often contested issue in child support proceedings.
Defining Income for Child Support Purposes
Under ORC Section 3119.01, Ohio law defines "gross income" broadly for child support purposes. Gross income includes all earned and unearned income from various sources, minus specific exclusions.
The statute aims to capture a comprehensive picture of a parent’s financial resources to confirm that child support reflects their ability to pay. The following categories of income are typically considered:
Earned Income
Earned income encompasses wages, salaries, tips, commissions, bonuses, and overtime pay derived from employment. For hourly or salaried employees, courts rely on pay stubs, W-2 forms, or employer-verified income statements to establish this amount.
For parents with variable income, such as those who receive commissions or work irregular hours, courts may average income over a reasonable period, typically one to three years, to account for fluctuations.
Self-Employment Income
For self-employed parents, determining income can be more intricate. ORC Section 3119.01 defines self-employment income as gross receipts from a business or profession minus ordinary and necessary expenses incurred in generating that income.
Courts scrutinize tax returns (e.g., Schedule C for sole proprietors), profit-and-loss statements, and bank records to assess net income. However, courts are cautious about expenses that may be inflated or personal in nature (e.g., excessive travel or entertainment costs), which could artificially reduce reported income.
Unearned Income
Unearned income includes sources such as interest, dividends, rental income, royalties, pensions, annuities, and trust distributions. Social Security benefits, disability payments, and workers’ compensation awards are also included, provided they are not specifically excluded by statute.
For example, Supplemental Security Income (SSI) is excluded because it is a need-based benefit, whereas Social Security Disability Insurance (SSDI) is included as it is based on prior earnings.
Government Benefits
Certain government benefits, such as unemployment compensation and veterans’ benefits, are considered income. However, public assistance benefits like Temporary Assistance for Needy Families (TANF) or food stamps are excluded, as they are intended to meet basic needs and are not available for child support.
Other Sources
Courts may also consider less common sources, such as lottery winnings, gifts, or inheritances, depending on their regularity and availability. For instance, a one-time inheritance may not be included as income, but regular cash gifts from a family member might be, if they contribute to the parent’s ongoing financial resources.
Contact our family lawyer at Heckert & Moreland Co., LPA in Columbus, Ohio, for more information.
Exclusions from Gross Income
While Ohio’s definition of gross income is expansive, certain types of income or funds are explicitly excluded under ORC Section 3119.01(C)(7). These exclusions include:
Means-tested public assistance: Benefits like SSI, TANF, or Medicaid are not counted.
Non-recurring or unsustainable income: One-time payments, such as a legal settlement or a single large bonus, may be excluded if they are not expected to continue.
Child support received for other children: Payments received for children from a different relationship are not included.
Federal tax refunds: These are typically excluded as they represent a return of overpaid taxes rather than new income.
Ohio's gross income definition under ORC Section 3119.01(C)(7) excludes specific income types, such as means-tested public assistance, non-recurring payments, child support for other children, and federal tax refunds, to confirm a fair calculation of income for support purposes.
Calculating Adjusted Gross Income
Once gross income is determined, courts calculate adjusted gross income by subtracting allowable deductions. These deductions are limited and specific, making sure that the income figure remains reflective of a parent’s ability to support their child. Common deductions include:
Federal, state, and local income taxes: Actual taxes paid or withheld are deducted.
Social Security and Medicare contributions: Mandatory contributions to these programs are subtracted.
Union dues: If required for employment, these are deductible.
Health insurance premiums: Premiums paid for the child’s health insurance coverage are deducted, but only the portion attributable to the child.
Mandatory retirement contributions: Contributions required by an employer’s pension plan are deductible, but voluntary contributions are not.
Child support paid for other children: Court-ordered support for children from other relationships is deducted, as it reduces available income.
After applying these deductions, the resulting adjusted gross income is used in the Child Support Guideline Worksheet to calculate the support obligation. For assistance with this calculation, contact a family lawyer.
Inputting Income for Non-Working or Underemployed Parents
One of the most contentious issues in child support cases is when a parent is unemployed or underemployed. Ohio courts have the authority to impute (assign) income to a parent who is voluntarily unemployed or underemployed, as outlined in ORC Section 3119.01(C)(11).
The court evaluates whether the parents’ lack of income is voluntary and whether they are capable of earning more based on their skills, education, and job opportunities.
Factors in Imputing Income
When considering imputation, courts examine factors such as:
Prior employment history: Past earnings and job roles provide insight into earning potential.
Education and training: Higher education or specialized skills may lead to a higher imputed income.
Local job market: Courts consider job availability in the parents’ geographic area.
Physical and mental health: Disabilities or health issues may limit earning capacity.
Efforts to find work: A parent’s job search efforts (or lack thereof) are scrutinized.
Childcare responsibilities: Courts may consider whether a parent’s role as a primary caregiver limits their ability to work.
For example, if a parent with a college degree and a history of earning $60,000 annually is unemployed and not actively seeking work, the court may impute income based on their prior earnings or the median income for similar professionals in their area. Conversely, if a parent is unemployed due to a documented disability, imputation may be inappropriate.
Use of Statistical Data
To impute income, courts may rely on data from sources like the U.S. Bureau of Labor Statistics or Ohio’s labor market information to estimate earning potential. The imputed income is then added to any actual income to calculate the child support obligation.
Special Considerations and Adjustments
Ohio courts have discretion to make adjustments or consider special circumstances that affect income determination. These considerations verify that the child support order is equitable and in the best interest of the child.
Overtime and Bonuses
For parents with variable income, such as overtime or bonuses, courts may average income over multiple years to smooth out fluctuations. However, if overtime is no longer available due to changes in employment, the court may exclude it from the calculation, provided the parent can demonstrate the change is involuntary.
Seasonal or Cyclical Employment
Parents in industries like construction or retail, where income varies seasonally, may have their income averaged over a longer period to reflect their annual earning capacity accurately.
Non-Cash Benefits
Courts may consider non-cash benefits, such as employer-provided housing or vehicles, if they significantly reduce living expenses and effectively increase disposable income. The value of such benefits is determined on a case-by-case basis.
Hidden Income
In cases where a parent is suspected of hiding income (e.g., through unreported cash payments or offshore accounts), courts may conduct a thorough investigation. This may involve subpoenaing bank records, examining lifestyle expenses, or consulting forensic accountants to uncover discrepancies between reported income and actual financial resources.
High-Income Earners
For parents with incomes exceeding the guideline thresholds (currently $336,467 annually for combined parental income as of 2025), courts may deviate from the standard formula. In such cases, the court considers the child’s needs, the parents’ standard of living, and other relevant factors to set an appropriate support amount.
Deviations from Guidelines
Under ORC Section 3119.22, courts may deviate from the guideline amount if it would be unjust or inappropriate. For example, if a parent has extraordinary medical expenses or supports multiple households, the court may adjust the support obligation. Deviations must be supported by written findings and justified based on statutory factors.
Documentation and Evidence
Accurate documentation is essential for determining income. Parents are typically required to provide:
Tax returns: Federal and state returns for the past two to three years.
Pay stubs: Recent stubs covering at least three to six months.
W-2 and 1099 forms: To verify wages and other income.
Bank statements: To identify deposits or unreported income.
Business records: For self-employed parents, including profit-and-loss statements and expense receipts.
Employment contracts: To confirm bonuses, commissions, or benefits.
If a parent fails to provide documentation, the court may impute income based on available evidence or statutory presumptions, which could result in a higher support obligation. For assistance gathering these documents, reach out to a family lawyer.
Contact a Family Lawyer Today
In Ohio, determining income for child support is a meticulous process governed by clear statutory guidelines and judicial discretion. Courts aim to capture a comprehensive picture of each parent’s financial resources, considering earned and unearned income, allowable deductions, and special circumstances.
Ohio’s system seeks to balance fairness to parents with the goal of supporting the child’s needs. Contact our team at Heckert & Moreland Co., LPA. We serve the Central Ohio area.