DRL 240 1-b(b)(5) requires that the following be included as mandatory income:
- Gross (total) income as should have been or should be reported in the most recent federal income tax return. DRL 240 1-b(b)(5)(i)
- Investment income reduced by sums expended in connection with such investment. DRL 240 1-b(b)(5)(ii)
- To the extent not provided by DRL 240 1-b(b)(5)(i) or (ii), additional income from the following:
- workers’ compensation, disability benefits, unemployment insurance benefits, social security benefits, veterans benefits, pensions and retirement benefits, fellowships and stipends, annuity payments. DRL 240 1-b(b)(5)(iii).
Under DRL 240 1-b(b)(5)(iv), the court has the discretion to add the following as additional income:
- Non-income producing assets
- Meals, lodging, memberships, automobiles or other perquisites that are provided as part of compensation for employment to the extent that such perquisites constitute expenditures for personal use, or which expenditures directly or indirectly confer personal economic benefits
- Fringe benefits provided as part of compensation for employment, and
- Money, goods, or services provided by relatives and friends.
Under DRL 240 1-b(b)(5)(vi) if not already included in gross income, the court can also add the following:
- Any depreciation deduction greater than depreciation calculated on a straight-line basis for the purpose of determining business income or investment credits, and
- Entertainment and travel allowances deducted from business income to the extent said allowances reduce personal expenditures.
If the court determines that a parent has reduced income in order to avoid their child support obligation, the court may impute additional income to the parent based on their former resources or income. See DRL 240 1-b(b)(5)(v).
This process can be overwhelming for some people. Please contact one of our experienced attorneys to help you understand and ensure that you are either paying, or receiving the proper amount of child support