What Income and Add-Ons Count for D.C. Child Support
The District counts income from any source, adjusts it for alimony, other support and other children in the home, imputes income only for bad-faith underemployment, and divides health insurance, extraordinary medical and child care costs between the parents by income.
Gross income
Gross income means income from any source, including salary, wages, overtime, tips and self-employment income; commissions; severance; royalties; bonuses; interest and dividends; business or partnership income after reasonable and necessary expenses but not depreciation; Social Security; veterans’ benefits; insurance benefits; workers’ compensation; unemployment compensation; pensions and annuities; trust income; capital gains if a regular source of income; contract income; significant perquisites or in-kind compensation such as a company car, reimbursed meals or military housing and food allowances; life insurance or endowment income; regular estate income; lottery and gambling winnings; prizes and awards; net rental income; and taxes an employer pays on a party’s income.
Additions and deductions
Half of Social Security and Medicare taxes due on self-employment income is deducted. Alimony paid to the other parent is deducted from the payer’s income and alimony received from anyone is added, whether court ordered or agreed. Support orders actually being paid are deducted. A parent also gets a deduction for each child living in the home for whom he or she owes a duty of support but who is not part of the order, equal to 75% of the basic obligation for that child calculated using only that parent’s income.
What is excluded
Means-tested public assistance such as TANF, SSI and food stamps is not income, and neither is income received by or for a child in the household who is not subject to the order, such as foster care payments. SSDI derivative benefits paid to the child are included in the gross income of the parent from whom they derive and are then credited against that parent’s obligation.
Imputed income
If a parent is voluntarily unemployed or underemployed as a result of bad faith or a deliberate effort to suppress income, to avoid or minimize child support or to maximize the other parent’s obligation, the court may impute income. It may not impute income to a parent who is physically or mentally unable to work or who receives means-tested benefits, and it must state its reasons in writing. If it lacks evidence of the payer’s income, it may enter a minimum order of $75 a month when the parent was served and failed to appear or failed to provide information.
Health insurance, medical and child care
Premium increases attributable to adding the child are divided between the parents in proportion to income and added to their shares; coverage is reasonable if it costs the obligated parent no more than 5% of gross income. Extraordinary medical expenses are uninsured or unreimbursed costs above $250 a year per child, including co-payments, deductibles, orthodontia, dental, asthma, physical therapy and vision care, and are divided by income. Reasonable child care for work or education is divided by income and added, based on actual family experience unless that is not in the child’s best interest.
Documents that prove income
Bring pay statements, W-2 forms, custody orders, orders for children in either parent’s home, divorce orders that contain alimony, a breakdown of employer health insurance costs and proof of medical expenses not covered by insurance.
Putting it in the calculator
The District of Columbia child support calculator asks for adjusted gross income, so subtract the adjustments above first. Then enter monthly child care, the added insurance cost and extraordinary medical expenses, assuming the parent the child lives with pays them.
Frequently asked questions
What income counts for D.C. child support?
Income from any source, including wages, overtime, commissions, bonuses, business income, Social Security, pensions, unemployment, rental income, capital gains that are regular income and significant in-kind compensation.
Is alimony counted for D.C. child support?
Yes. Alimony received is added to gross income and alimony paid to the other parent is deducted, whether court ordered or agreed.
Does D.C. impute income for child support?
Yes, if a parent is voluntarily unemployed or underemployed in bad faith or to suppress income, but not to a parent who cannot work or receives means-tested benefits.
Is SSI counted as income for D.C. child support?
No. Means-tested public assistance such as SSI, TANF and food stamps is not income.
What are extraordinary medical expenses in D.C.?
Uninsured or unreimbursed medical expenses over $250 a year per child, divided between the parents in proportion to their incomes.
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 District of Columbia statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed District of Columbia attorney.