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518A.28 PROVIDING INCOME INFORMATION.
(a) In any case where the parties have joint children for which a child support order must
be determined, the parties shall serve and file with their initial pleadings or motion documents,
a financial affidavit, disclosing all sources of gross income for purposes of section 518A.29.
The financial affidavit shall include relevant supporting documentation necessary to calculate
the parental income for child support under section 518A.26, subdivision 15, including, but
not limited to, pay stubs for the most recent three months, employer statements, or statements
of receipts and expenses if self-employed. Documentation of earnings and income also include
relevant copies of each parent's most recent federal tax returns, including W-2 forms, 1099 forms,
unemployment benefit statements, workers' compensation statements, and all other documents
evidencing earnings or income as received that provide verification for the financial affidavit. The
commissioner of human services shall prepare a financial affidavit form that must be used by the
parties for disclosing information under this section.
    (b) In addition to the requirements of paragraph (a), at any time after an action seeking child
support has been commenced or when a child support order is in effect, a party or the public
authority may require the other party to give them a copy of the party's most recent federal tax
returns that were filed with the Internal Revenue Service. The party shall provide a copy of
the tax returns within 30 days of receipt of the request unless the request is not made in good
faith. A request under this paragraph may not be made more than once every two years, in the
absence of good cause.
    (c) If a parent under the jurisdiction of the court does not serve and file the financial affidavit
with the parent's initial pleading or motion documents, the court shall set income for that parent
based on credible evidence before the court or in accordance with section 518A.32. Credible
evidence may include documentation of current or recent income, testimony of the other parent
concerning recent earnings and income levels, and the parent's wage reports filed with the
Minnesota Department of Employment and Economic Development under section 268.044. The
court may consider credible evidence from one party that the financial affidavit submitted by
the other party is false or inaccurate.
(d) If the court determines that a party does not have access to documents that are required to
be disclosed under this section, the court may consider the testimony of that party as credible
evidence of that party's income.
History: 1971 c 961 s 21; 1974 c 107 s 20; 1977 c 282 s 29; 1978 c 772 s 50; 1979 c 259
s 25; 1981 c 349 s 6; 1981 c 360 art 2 s 46; 3Sp1981 c 3 s 19; 1982 c 488 s 4,5; 1983 c 308 s
16-20; 1984 c 547 s 18,19; 1985 c 131 s 7; 1986 c 406 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82;
1987 c 403 art 3 s 79,80; 1988 c 593 s 8; 1988 c 668 s 17,18; 1989 c 282 art 2 s 190,191; 1990 c
568 art 2 s 70-72; 1990 c 574 s 18; 1991 c 266 s 2; 1991 c 292 art 5 s 75-78; 1992 c 513 art 8 s
53,54; 1993 c 34 s 1; 1993 c 322 s 12; 1993 c 340 s 32-38; 1Sp1993 c 1 art 6 s 44; 1994 c 483 s
1; 1994 c 488 s 8; 1994 c 630 art 11 s 9,10; 1995 c 186 s 94; 1995 c 257 art 1 s 23-26; 1997 c 66
s 79; 1997 c 203 art 6 s 42,43; 1997 c 245 art 1 s 13-17; art 3 s 10; 1998 c 382 art 1 s 7-11; 1999
c 107 s 66; 1999 c 159 s 136; 1999 c 196 art 1 s 6; art 2 s 9-11; 1999 c 245 art 7 s 8; 2000 c
343 s 4; 2000 c 444 art 2 s 37; 2001 c 51 s 13,14; 2001 c 134 s 1; 2001 c 158 s 1; 2002 c 344
s 13-16; 2003 c 130 s 12; 1Sp2003 c 14 art 6 s 58; art 10 s 5,6; 2005 c 116 s 4; 2005 c 164 s
7,8,29; 1Sp2005 c 7 s 28; 2006 c 280 s 15,16,22; 2006 c 282 art 18 s 3