Learn More>>Child Support>> Gross Income Adjustments

In caclulating "gross income" for purposes of the Georgia Child Support Guidelines, several adjustments are provided for in making the calculation.The three major "adjustments" when calculating Georgia child support payment obligations are self employment tax considerations, pre-existing child support orders, and other children not covered by a child support order but otherwise would be (theoretical child support order).

Self Employment Considerations

Because self employed parents must pay both sides of Social Security and Medicare taxes, one-half of the self-employment and Medicare taxes shall be calculated as follows:

          (i) Six and one-quarter percent of self-employment income up to the maximum amount to which federal old age, survivors, and disability insurance plus One and forty-five one-hundredths of a percent of self-employment income for Medicare and this amount shall be deducted from a self-employed Parent's monthly Gross Income.

Pre-existing Child Support Orders

 Pre-existing child support orders for other children are also considered when calculating gross income for purposes of the Georgia Child Support Guidelines. To be considered in adjusting a parent's gross income, that parent must have paid for at least 12 consecutive months under a current child support order to be considered under the Georgia Child Support Guidelines.

In calculating the adjustment for preexisting orders under the Georgia Child Support Guidenlines, the Court shall only consider preexisting orders where the date of entry of the initial support order precedes the date of entry of the initial order in the case immediately under consideration. The priority for preexisting orders shall be determined by the date of the initial order in each case. Subsequent modifications of the initial support order shall not affect the priority position established by the date of the initial order.

 Adjustments shall be allowed for current preexisting support only to the extent that the payments are actually being paid as evidenced by documentation including, but not limited to, payment history from a court clerk, a IV-D agency the Child Support Enforcement Agency's computer data base, the child support payment history, or canceled checks or other written proof of payments paid directly to the other Parent. The maximum credit allowed for a preexisting order is an average of the amount of current support actually paid under the preexisting order over the past 12 months prior to the hearing date;


All preexisting orders shall be considered on the Georgia Child Support Guidelines for the purpose of calculating the total amount of the credit to be included on the Child Support Worksheet and payments being made by a parent on any arrearages shall not be considered payments on preexisting orders or subsequent orders and shall not be used as a basis for reducing gross income.

Theoretical Child Support Orders.

In addition to the adjustments to monthly gross income for self-employment taxes and for preexisting orders, credits for either parent's other "qualified child" living in the parent's home for whom the parent owes a legal duty of support may be considered by the Court for the purpose of reducing the Parent's gross income. To consider a parent's other qualified children for determining the theoretical child support order, a parent shall present documentary evidence of the parent-child relationship to the Court. Adjustments to income may be considered in such circumstances in which the failure to consider a qualified child would cause substantial hardship to the parent. However, such adjustment shall be based upon the best interest of the Child for whom child support is being awarded.

If the Court, in its discretion, decides to apply the Qualified Child adjustment, the Basic Child Support Obligation of the parent for the number of other Qualified Children living with such parent shall be determined based upon that Parent's monthly Gross Income. Except for self-employment taxes paid, no other amounts shall be subtracted from the Parent's monthly Gross Income when calculating a Theoretical Child Support Order under this subparagraph. The Basic Child Support Obligation for such Parent shall be multiplied by 75 percent and the resulting amount shall be subtracted from such Parent's monthly gross income.

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