Skip to main content

Income: What's In and What's Out when Calculating Child Support?

(Post updated to fix dead links and reference 2021 Guidelines)

In Massachusetts, the Child Support Guidelines define the income that can be used when calculating child support.  The list is exhaustive and as a starting point almost all income is considered with very few exceptions (both for the payor and recipient).   We've created this handy tool for reference when trying to remember this guideline:


What's In: 

In a recent case, Hoegen v. Hoegen, the Massachusetts Appeals Court indicated that even income from Restricted Stock Units that may have been waived in a property division should be included in the child support determination.  Here is a blog post that beat us to an in depth look at that case:


The Appeals Court in the Hoegen case noted that even though RSUs are not included in the sources of income list, the catch-all at the end of the list is expansive: "any other form of income or compensation not specifically itemized above."  It's therefore, an easier question to ask what is NOT included in income when calculating child support in Massachusetts, because that's a pretty short list:

What's Out:

1.  The Guidelines specifically exclude mean-tested public assistance programs, such as SSDI and food-stamps; and

2. The Guidelines allow the court to exclude income from overtime or secondary job, but only after considering specific factors; and

3. Child Support received for the benefit of children from another relationship is generally excluded as a source of income as well.

What Else Matters:

Defining the income for calculating child support is only the first step.  There is a child support formula worksheet and guidelines that help determine how the formula applies in each case.  In many cases, even if income is included, it may not be obvious how much child support should result from that additional income.  For example, when the household income of the parties exceeds $400,000 there is discretion with the court on how to handle the excess income.  


Comments

Popular posts from this blog

What is the purpose of the Divorce Nisi waiting period?

In Massachusetts the statutory waiting period after a Judgment of Divorce and before the divorce becomes final (or absolute) is called the Nisi period. After a divorce case settles or goes to trial, a Judgment of Divorce Nisi will issue and it will become Absolute after a further ninety (90) days. This waiting period serves the purpose of allowing parties to change their mind before the divorce becomes final. If the Judgment of Divorce Nisi has issued but not become final yet, and you and your spouse decide you don't want to get divorced, then you can file a Motion to Dismiss and the Judgment will be undone. Although many of my clients who are getting divorced think the idea of getting back together with their ex sounds crazy, I have had cases where this happened. In addition to offering a grace period to change your mind, the Nisi period has three other legal effects: 1. The most obvious effect of the waiting period is that you cannot remarry during the Nisi period, be...

2024 U.S. Presidential Party Platforms - What are the policy positions that could affect families?

While the laws that affect family formation, marriage and divorce are often made at the state level, there are also many policies and laws at the federal level that affect families and children.  Just some examples from recent years that have impacted families in my mediation practice include changes to the federal tax laws (such as  the elimination of the alimony tax deduction ) and U.S. Supreme Court rulings on same sex marriage and reproductive health rights.  In just over a month, the United States presidential election will have a significant impact on these federal policies going forward, and could choose the next appointments to the U.S. Supreme Court as well. In 2016 and 2020 we shared what each presidential platform said about families and policy regarding family formation and dissolution, and below we'll provide you an update on the 2024 presidential platforms.  As Maya Angelou said, "When someone shows you who they are, believe them the first time."...

Updating your Divorce Agreement Template - More Lessons from Cavanagh v. Cavanagh

We recently posted a lengthy review of the the Massachusetts SJC decision in Cavanagh v. Cavanagh (2002)  which included some recommendations for drafting divorce agreements, also typically called Separation Agreements.  The Cavanagh case is best known for it's clarification of how the courts should evaluate support calculations when a case may have both alimony and child support.  However, the case also contained numerous rulings that should make practitioners review their Separation Agreement templates and change some of the ways in which they may have previously drafted certain sections. In this post we'll share actual language from the Gray Jay Endeavors, LLC form Separation Agreement template which addresses each of the issues raised by the Cavanagh decision.  If you are a professional interested in purchasing the full Separation Agreement template, check out Gray Jay's  forms subscription which includes editable Massachusetts court forms and financial st...