Gross Income, Adjustments and the Schedule in West Virginia

By the FigureMyTax Editorial Team · How we calculate

West Virginia adds each parent’s gross income, 50% of overtime, less pre-existing support, maintenance paid, an additional dependents deduction and a capped student loan payment, reads the basic obligation from a schedule that runs to $35,000 of combined income and has each parent pay his or her share.

Gross income

“Gross income” means all earned and unearned income, and the court considers a source if it would have been available to pay child-rearing expenses had the family remained intact. It includes salaries, wages, commissions, bonuses, pensions, Social Security, unemployment and workers’ compensation, interest, dividends, royalties, in-kind benefits, attributed income, self-employment income minus ordinary and necessary expenses (averaged over up to 36 months), seasonal income and spousal support received. It excludes a new spouse’s income, child support for children of another relationship and means-tested assistance (W. Va. Code 48-1-228).

Overtime

Gross income includes 50% of the average overtime compensation paid during the preceding 36 months, but overtime may be excluded if the parent shows it is voluntary and that he or she had no pattern of working overtime before the separation. An extra $1,000 of monthly overtime for the payor raises the example to $980.

Adjustments

From gross income the worksheet subtracts pre-existing child support paid (a $500 order lowers the payor’s result to $859), maintenance paid ($600: $844), an additional dependents deduction and a student loan payment actually paid on the parent’s own loan, not more than 25% of gross income ($400: $874); the court may exclude the loan deduction in certain cases (W. Va. Code 48-13-202).

The schedule

The schedule in 48-13-301 lists combined gross monthly income in $50 steps from $550 to $35,000 for one to six children. If combined adjusted income is below $550, the basic obligation is $50 or a discretionary amount; above $35,000 it is never less than the amount at $35,000, and the court may add a percentage of the excess: $2,527 plus 8.8% for one child, $3,719 plus 12.9% for two, $4,342 plus 15.3% for three, $4,850 plus 16.9% for four, $5,335 plus 18.3% for five and $5,799 plus 19.6% for six (48-13-303). With $20,000 each and two children the basic obligation is $4,364.

A worked example

Two children; basic shared parenting (the parent with fewer overnights has under 35%).

With one child the payor pays $620 and with three $1,108. The West Virginia child support calculator reproduces these.

What to gather

Pay records for 36 months if you have overtime, tax returns, records of other support orders, maintenance paid and student loan statements.

Attributed income

The court may attribute income to a parent who is voluntarily unemployed or underemployed, based on work history, skills, education, health and the local job market, but not when the parent cares for young or disabled children, is pursuing a plan of self-improvement that will benefit the children, has valid medical reasons for earning less or the court finds attribution inequitable (48-1-205).

Frequently asked questions

Official sources

• W. Va. Code 48-13-301: schedule of basic child support obligations
• W. Va. Code 48-13-403: Worksheet A, basic shared parenting
• W. Va. Code 48-13-502: Worksheet B, extended shared parenting
• W. Va. Code 48-1-228: gross income defined
• W. Va. Code 48-13-404: additional calculation for lower incomes

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