518A.29 CALCULATION OF GROSS INCOME.
(a) Subject to the exclusions and deductions in this section, gross income includes any form
of periodic payment to an individual, including, but not limited to, salaries, wages, commissions,
self-employment income under section
, workers' compensation, unemployment benefits,
annuity payments, military and naval retirement, pension and disability payments, spousal
maintenance received under a previous order or the current proceeding, Social Security or
veterans benefits provided for a joint child under section
, and potential income under
. Salaries, wages, commissions, or other compensation paid by third parties shall
be based upon gross income before participation in an employer-sponsored benefit plan that
allows an employee to pay for a benefit or expense using pretax dollars, such as flexible spending
plans and health savings accounts. No deductions shall be allowed for contributions to pensions,
401-K, IRA, or other retirement benefits.
(b) Gross income does not include compensation received by a party for employment in
excess of a 40-hour work week, provided that:
(1) child support is ordered in an amount at least equal to the guideline amount based on
gross income not excluded under this clause; and
(2) the party demonstrates, and the court finds, that:
(i) the excess employment began after the filing of the petition for dissolution or legal
separation or a petition related to custody, parenting time, or support;
(ii) the excess employment reflects an increase in the work schedule or hours worked over
that of the two years immediately preceding the filing of the petition;
(iii) the excess employment is voluntary and not a condition of employment;
(iv) the excess employment is in the nature of additional, part-time or overtime employment
compensable by the hour or fraction of an hour; and
(v) the party's compensation structure has not been changed for the purpose of affecting a
support or maintenance obligation.
(c) Expense reimbursements or in-kind payments received by a parent in the course of
employment, self-employment, or operation of a business shall be counted as income if they
reduce personal living expenses.
(d) Gross income may be calculated on either an annual or monthly basis. Weekly income
shall be translated to monthly income by multiplying the weekly income by
(e) Gross income does not include a child support payment received by a party. It is a
rebuttable presumption that adoption assistance payments, guardianship assistance payments,
and foster care subsidies are not gross income.
(f) Gross income does not include the income of the obligor's spouse and the obligee's spouse.
(g) Child support or spousal maintenance payments ordered by a court for a nonjoint child or
former spouse or ordered payable to the other party as part of the current proceeding are deducted
from other periodic payments received by a party for purposes of determining gross income.
(h) Gross income does not include public assistance benefits received under section
or other forms of public assistance based on need.
History: 2005 c 164 s 14,29; 1Sp2005 c 7 s 28; 2006 c 280 s 25