When determining child support, what deductions are allowed from my gross income?

A court may only deduct the below statutory items from gross income when determining child support. Further, a party who fails to provide evidence to support an adjustment of income for an appropriate deduction forfeits entitlement to the deduction.  The burden is not placed of the court to do so.

Allowable deductions from gross income include:

• federal, state, and local income tax deductions, adjusted for actual filing status and allowable dependents and income tax liabilities;
• federal insurance contributions or self-employment tax;
• mandatory union dues;
• mandatory retirement payments;
• health insurance payments, excluding payments for coverage of the minor child;
• court-ordered support for other children which is actually paid; and
• spousal support paid pursuant to a court order from a previous marriage or the marriage before the court.