What Income and Deductions Count for Idaho Child Support

By the FigureMyTax Editorial Team · How we calculate

Idaho starts from gross income from any source, excludes some second-job and overtime pay, imputes potential income to a voluntarily unemployed or underemployed parent and allows deductions for other support and maintenance orders and for other children in the home.

Gross income

Gross income includes income from any source: salaries, wages, commissions, bonuses, dividends, pensions, interest, trust income, annuities, Social Security benefits, workers’ compensation, unemployment and disability insurance benefits, alimony and maintenance, veterans’ benefits, education grants, scholarships and other financial aid, and disability and retirement payments to or on behalf of a child. Child support received is assumed spent on the child and is not income. Public assistance benefits for the parent are included except in cases of extraordinary hardship (Rule 120(e)(1)).

Overtime and second jobs

Overtime pay or second-job income is excluded only if the court finds that it is not a condition of employment or the job is voluntary, the work is part-time or paid by the hour, the parent did not take the job to affect support, the parent is paid full time for at least 48 weeks of the year, and support is based on current income. The exception is for a parent who already works a full-time job and chooses to take a second one.

Business and rental income

For rents, royalties or business income, gross income is gross receipts minus ordinary and necessary expenses, which can differ from tax figures. Straight-line depreciation and half of the self-employment Social Security tax may be deducted unless the court orders otherwise.

Potential income

If a parent is voluntarily unemployed or underemployed, support is based on potential income, except for a parent who is physically or mentally incapacitated. Incarceration may not be treated as voluntary unemployment. A parent is not deemed underemployed after working full time at the same or a similar occupation for more than six months before the filing or separation, and ordinarily is not if caring for a child under six months old.

Adjustments

Deductions are allowed for amounts ordered in another child support or spousal maintenance order from another relationship, for spousal maintenance ordered in the current case, for support actually paid without an order for a child from another relationship, and for a natural or adopted child of another relationship who lives in the parent’s home, equal to the Guidelines amount for that child using only that parent’s income (Rule 120(f)).

Documents that prove income

Bring pay statements, W-2 and 1099 forms, business records with receipts and expenses, and orders for support or maintenance paid to others.

Using the calculator

The Idaho child support calculator asks for monthly gross income and one deductions field; enter the total of the adjustments above there.

Frequently asked questions

Official sources

• Idaho Rules of Family Law Procedure, Rule 120: Idaho Child Support Guidelines
• Form 6: Standard Child Support Worksheet
• Form 7: Shared, Split or Mixed Custody Worksheet

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