What Income Counts for Arizona Child Support

By the FigureMyTax Editorial Team · How we calculate

Arizona counts Child Support Income from any source before deductions, and the court presumes a parent can work full time at no less than minimum wage. It deducts court-ordered spousal maintenance and child support for other children actually paid, and excludes means-tested benefits and child support received.

What is included

Child Support Income is not the same as taxable income. It is income from any source before deductions or withholdings and may include salaries, wages, commissions, bonuses, dividends, severance pay, military pay, pensions, interest, trust income, annuities, capital gains, Social Security benefits, workers’ compensation, unemployment and disability benefits, recurring gifts, prizes and spousal maintenance. Seasonal income is annualized: $7,000 a month for nine months is $63,000 a year, or $5,250 a month. Military entitlements such as housing and subsistence allowances are income, and so are significant employment benefits that reduce personal living expenses (Section II.A.1).

Self-employment income

Income from self-employment, rent, royalties or a business is gross receipts minus the ordinary and necessary expenses the court finds required to produce the income, including one-half of the self-employment tax actually paid (Section II.A.1.e).

What is not included

Child support received, benefits from means-tested public assistance programs such as TANF, SSI, nutrition assistance and general assistance, and sums received by or for a minor child are not Child Support Income. A new spouse’s income is not included, because a stepparent has no legal duty to support the child, and the court does not consider how marital property is divided except to the extent it produces income (Section II.A.2).

Attributed income

The court presumes a parent can work full time at no less than the applicable adult minimum wage, usually 40 hours a week (A.R.S. 25-320). When income is attributed, the worksheet and the order must say so. The court considers factors such as assets, residence, work and earnings history, job skills, education, age, health, criminal record, record of seeking work, the local job market and prevailing earnings, and it asks whether unemployment or underemployment is voluntary or involuntary and whether the decision has good cause (Section II.A.4).

When income is not attributed

The court does not attribute income to a person who is incarcerated, although it can set support based on actual ability to pay. It may also decline to attribute income to a parent who is disabled, in reasonable career training, caring for a child with unusual needs, or caring for a young child when child care is prohibitive (Section II.A.5).

Adjustments for other support

A parent who actually pays court-ordered spousal maintenance resulting from the marriage deducts it from Child Support Income, and one who actually pays court-ordered child support for a child of another relationship deducts that amount; arrearage payments do not count. A parent who is the primary residential parent of another child without an order may receive a simplified adjustment (Section II.B). Spousal maintenance is decided before child support; see the Arizona spousal maintenance calculator. To test your numbers, use the Arizona child support calculator.

Frequently asked questions

Official sources

• Arizona Child Support Guidelines (Administrative Order 2022-116)
• Arizona Judicial Branch: Child Support Guidelines

This is general information, not legal advice. It is based on the cited Arizona statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Arizona attorney.