What Income and Deductions Count for Florida Child Support
Florida starts from broad monthly gross income, subtracts only the deductions listed in the statute and imputes income to a parent who is voluntarily unemployed or underemployed, at the median income of full-time workers when information is missing.
Income is monthly and broad
Gross income includes salary or wages; bonuses, commissions, allowances, overtime and tips; business income from self-employment, partnerships, close corporations and independent contracts, meaning gross receipts minus ordinary and necessary expenses; disability benefits; workers’ compensation benefits and settlements; reemployment assistance or unemployment compensation; pension, retirement or annuity payments; Social Security benefits; spousal support received; interest and dividends; rental income net of expenses; royalties, trusts and estates; reimbursed expenses or in-kind payments to the extent they reduce living expenses; and gains from dealings in property unless nonrecurring.
What is excluded
Public assistance is excluded from gross income. Social Security benefits the child receives because of a parent’s retirement or disability are included in that parent’s gross income, and the parent can get credit for the benefits against his or her share, as set out in the statute. Supplemental security income received by a child is not counted as the child’s independent income.
Allowable deductions
Net income is gross income minus federal, state and local income taxes adjusted for actual filing status and dependents; federal insurance contributions or self-employment tax; mandatory union dues; mandatory retirement payments; health insurance payments excluding coverage for the minor child; court-ordered support for other children actually paid; and spousal support paid under a court order from a previous marriage or the marriage before the court.
Imputed income
Income is imputed to a parent who is voluntarily unemployed or underemployed, absent a finding of physical or mental incapacity or other circumstances beyond the parent’s control, based on recent work history, occupational qualifications and prevailing earnings in the community. If a parent fails to participate or to supply adequate financial information, income is automatically imputed at the rebuttable presumption of the median income of year-round full-time workers. To impute any other amount, the party seeking it must prove the unemployment is voluntary and identify the amount and source through evidence of available employment for which the parent is suitably qualified. Income records more than five years old, or income a parent has never earned, generally cannot be used. Incarceration is not voluntary unemployment.
The 55 percent deviation factor
One deviation factor is an application of the schedule that requires a person to pay more than 55 percent of his or her gross income for current support under a single order. The court may adjust the award in that case. The Florida child support calculator does not apply deviations.
Documents that prove income
Bring tax returns, W-2s or 1099s, pay stubs, profit and loss statements for a business, and proof of other income such as rent or benefits. If income is hard to show, the court can impute income, so supply what you can.
The affidavit
Every petition for child support or modification must be accompanied by an affidavit showing the party’s income, allowable deductions and net income computed under the statute, served with the petition. The respondent must file one with the answer or as soon after as practicable, and at least 72 hours before any hearing on finances.
Frequently asked questions
What income counts for Florida child support?
Gross income from all sources listed in the statute, including wages, bonuses, business income, benefits, pensions, Social Security, spousal support received, interest, dividends and rental income.
Does Florida impute income for child support?
Yes, to a voluntarily unemployed or underemployed parent based on work history, qualifications and community earnings, and automatically at the median income of year-round full-time workers when a parent fails to participate or supply information.
Is spousal support deducted for Florida child support?
Spousal support paid under a court order from a previous marriage or the marriage before the court is an allowable deduction, and spousal support received is gross income.
Are Social Security benefits paid to a child counted in Florida?
They are included in the parent's gross income when paid because of the parent's retirement or disability, and the parent may be credited against his or her share.
Is incarceration voluntary unemployment in Florida?
No. The court may deviate from the guideline amount, but incarceration is not treated as voluntary 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 Florida statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Florida attorney.