Child Support Attorney in West Hills

How Support Is Calculated in California

California courts use a statewide uniform guideline formula: CS = K[HN − (H%)(TN)]. CS represents the support amount, while K is the share of the parents’ combined income allocated to support. California updated the income bands and multipliers used to determine the K-factor on September 1, 2024.

HN is the higher earner’s net monthly disposable income after applicable guideline deductions. H% is that parent’s approximate percentage of time with primary physical responsibility for the child. TN is both parents’ combined net monthly disposable income.

The resulting guideline amount is presumed correct. A parent requesting a different amount generally bears the burden of overcoming that presumption, so reliable financial information and a clear presentation of the child’s circumstances matter. The formula is a framework, not a substitute for reviewing the facts of an individual case.

Income & Shared Custody

We work to ensure that all income is accounted for and relevant child-related needs are considered. We have handled hundreds of child support cases, including disputes involving complicated income questions.

A 50/50 custody arrangement doesn’t necessarily eliminate support. When parents share time equally, differences in their incomes and earning potential can remain central because the time-sharing arrangement has less effect on the calculation.

Tax Treatment of Support Payments

Child support isn’t taxable income to the receiving parent. It also isn’t deductible by the parent making the payments. These rules differ from the treatment of other financial issues that may arise in a case.

Base Support, Add-On Expenses & Earning Capacity

Base guideline support doesn’t always cover every expense addressed by a court order. California courts must order add-ons for qualifying childcare costs related to employment or reasonably necessary education and training. A child’s reasonable uninsured health care costs are also required add-on expenses.

Additional expenses may include:

• Educational expenses: Costs the court determines should be addressed beyond base support
• Special needs expenses: Child-related costs connected to particular needs
• Visitation travel: Travel costs associated with parenting time

These discretionary add-ons depend on the circumstances and the court’s determination. They’re generally divided according to the parents’ respective net incomes unless a judge orders a different allocation.

Complex Income Determinations

Some cases require more than a review of pay stubs or tax returns. We use forensic accountants to examine and analyze financial records when complex income questions require closer investigation. We also use vocational experts to assess a parent’s ability and opportunity to earn income.

A court may rely on earning capacity, sometimes called imputed income, when actual income is unknown or a parent voluntarily reduces earnings to avoid a support obligation. Imputed income is attributed to a parent based on earning ability rather than current reported earnings. Our child support lawyers serving West Hills examine the financial evidence and child-related needs relevant to the requested order.