What Income Counts for Arkansas Child Support
Arkansas counts gross income from nearly any source, intentionally defined broadly, and deducts court-ordered support paid for other children. Means-tested benefits are excluded, a parent is presumed able to work full time, and the court can impute potential income after weighing a list of factors.
Gross income is intentionally broad
Administrative Order 10 calls income “intentionally broad,” designed to reach the widest range of sources. It includes wages, overtime, commissions and regularly received bonuses; earnings from a business, self-employment or rentals; distributed profits and payments from pensions, retirement accounts, annuities and trusts; Social Security disability and retirement payments; unemployment, disability and workers’ compensation benefits; military pay and allowances; tips, royalties, interest, dividends and gambling winnings; recurring capital gains; and the market value of significant perquisites received in kind, such as housing or a company vehicle (Section III.2).
What is excluded
Gross income does not include benefits from means-tested programs such as TANF, SSI received for self or any child, food stamps and general assistance, income of other household members, or child support, adoption subsidy and foster care payments received for other children (Section III.4).
Self-employment and business owners
For self-employment or business ownership, gross income is gross receipts minus ordinary and necessary expenses, including the employer’s share of FICA, but the court adds back accelerated depreciation and some deductions such as real estate depreciation, home office expenses and personal vehicle repairs. A self-employed parent must provide at least two years of state and federal tax returns, three when income is reduced or deferred, and the court looks for redirected income such as personal loans from the business and payments to relatives above fair market value (Section III.3).
Deductions: other children and spousal support
Current child support paid under an earlier court order for children who are not part of the case is deducted from gross income; arrearage payments are not (Section III.6). If a parent who pays spousal support to the same person also pays child support, the spousal support amount is subtracted from the payor’s income and added to the payee’s (Section III.5). In the calculator, put the first in Line 1a, and adjust the incomes for the second.
Imputing income
There is a rebuttable presumption that each parent can work full time or earn full-time income, and the court may calculate support on the potential income ordinarily available. It considers assets, residence, work and earnings history, job skills, education, literacy, age, health, criminal record and other barriers, record of seeking work, the local job market and prevailing earnings. A disability or the presence of young or disabled children who must be cared for can be a reason a parent cannot work, and income may be imputed to non-income-producing assets other than a primary residence (Section III.8).
Incarceration
Incarceration for at least 180 days is treated as involuntary unemployment for establishing or modifying child support (Ark. Code 9-12-312(a)(3)(B) and Order Section II.4). Test your figures in the Arkansas child support calculator.
Frequently asked questions
What counts as income for child support in Arkansas?
Gross income from nearly any source: wages, overtime, commissions, bonuses, business and rental earnings, pensions, Social Security benefits, unemployment, military pay, interest, dividends, tips and significant in-kind benefits.
Does Arkansas count TANF or SSI as income for child support?
No. Benefits from means-tested programs such as TANF, SSI, food stamps and general assistance are excluded.
Can an Arkansas court impute income to an unemployed parent?
Yes. There is a rebuttable presumption that a parent can work full time, and the court considers factors such as work history, skills, health and the local job market. A disability or the need to care for young or disabled children can be a reason a parent cannot work.
How is self-employment income figured for Arkansas child support?
Gross receipts minus ordinary and necessary business expenses, with certain tax deductions such as accelerated depreciation added back. Self-employed parents must provide at least two years of tax returns.
Is incarceration voluntary unemployment in Arkansas?
No. Incarceration for at least 180 days is treated as involuntary unemployment.
Official sources
A local family law attorney can review your situation — many offer a free consultation.
This is general information, not legal advice. It is based on the cited Arkansas statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Arkansas attorney.