(1)Gross monthly income. In the guidelines, the term "gross monthly income" means reasonably expected income from all sources. a. Gross monthly income includes spousal support payments to be received by a party in the pending matter and prior obligation spousal support payments actually received by a party pursuant to court order. For spousal support payments taxable to the payee and deductible by the payor, the payments shall be added to or subtracted from gross monthly income prior to the computation of federal and state income taxes. For spousal support payments not taxable to the payee or deductible by the payor, the payments will be added or subtracted after the computation of federal and state income taxes in arriving at net monthly income. (1) If spousal support is to be paid in the pending matter, whether temporary or permanent, it will be determined first and added to the payee's income and deducted from the payor's income before child support is calculated.(2) A payor of prior obligation spousal support will receive a reduction from income for spousal support actually paid pursuant to court order.(3) Reimbursement spousal support, whether being paid in a prior matter or to be paid in the pending matter, may not be added to a payee's income or deducted from a payor's income.b. Gross monthly income does not include public assistance payments, the earned income tax credit, or child support payments a party receives.c. Gross income from self-employment is self-employment gross income less reasonable business expenses.d. To determine gross income, the court may not impute income under rule 9.11 except: (1) Pursuant to agreement of the parties, or(2) Upon request of a party, and a written determination is made by the court under rule 9.11.(2) Net monthly income. In the guidelines the term "net monthly income" means gross monthly income less deductions for the following:a. Federal income tax (calculated pursuant to the guideline method).b. State income tax (calculated pursuant to the guideline method).c. Social Security and Medicare tax deductions, or for those employees who do not contribute to Social Security, mandatory pension deductions not to exceed the current Social Security and Medicare tax rate for employees.d. Mandatory occupational license fees if paid by the individual personally, not by the employer, and if not previously deducted as a business expense on the individual's tax return in arriving at the individual's self-employment or other business income.f Health insurance premium costs for other children not in the pending matter when coverage is provided pursuant to court or administrative order or for children who are qualified additional dependents under rule 9.7. For purposes of this deduction, the premium cost for other children is one-half of the amount calculated for those other children utilizing the method specified in rule 9.14(5)(b).g. Cash medical support ordered in this pending matter as determined by the medical support table in rule 9.12.h. Cash medical support and prior obligation of child support actually paid pursuant to court or administrative order for other children not in the pending matter. i. Qualified additional dependent deductions.j. Actual child care expenses, as defined in rule 9.11 A. However, this deduction is allowed when a variance is granted under rule 9.11 A. Other items, such as credit union payments, charitable deductions, savings or thrift plans, and voluntary pension plans, are not to be deducted from a parent's income, since the needs of the children must have a higher priority than voluntary savings or payment of indebtedness.
Court Order November 9, 2001, effective 2/15/2002; 9/23/2004, effective 11/1/2004; 3/9/2009, effective 7/1/2009; 5/9/2013, effective 7/1/2013; 7/20/2017, effective 1/1/2018; Order March 7, 2018, effective 1/1/2019; court order September 3, 2021, effective 1/1/2022.