Does overtime count as income for child support?

In most states it does, at least when it is regular. Several states limit overtime or second-job income in specific situations, such as hours a parent took on to pay off old debts, so the answer depends on the state and the work pattern.

Is a new spouse's income counted?

Generally no. Child support guidelines look at the parents' own income. Several states say expressly that a new spouse's or partner's income is left out, although a court may consider shared household expenses in some situations.

Do public benefits like SNAP or TANF count as income?

Means-tested public assistance is generally excluded because it is paid based on need. Benefits that replace earnings, such as unemployment, workers' compensation and Social Security retirement or disability, usually count.

How is irregular income such as bonuses or commissions handled?

Courts commonly average it over a period that reflects the parent's real earnings pattern, often using recent tax returns and pay records. A one-time payment may be treated differently from income that recurs every year.

What counts as income for child support

By the HowMuchChildSupport team · Published October 7, 2026

Income is the single biggest input in any child support worksheet, and it is also the one most often argued about. Every state starts from a broad definition: in principle, money from any source can count. The details are where states part ways, especially for overtime, self-employment, gifts and benefits paid to or for the children.

This guide covers the main kinds of income, what states usually leave out, and how the lists vary. The lists of states below are computed from the income rules this site uses for each state, which summarize the official guideline text.

The starting point: income from all sources

Federal rules set the baseline. Under 45 CFR 302.56, a state’s guidelines must take into consideration all earnings and income of the noncustodial parent, and states may do the same for the custodial parent. Most states then write their own list of what counts.

Tex. Fam. Code § 154.062 is a typical example. It counts all wage and salary income, including commissions, overtime, tips and bonuses; interest, dividends and royalties; self-employment income; net rental income; and all other income actually received, from severance and pensions to unemployment, disability and workers’ compensation benefits, gifts and prizes, and spousal maintenance. It leaves out return of principal, accounts receivable, federal public assistance such as TANF, and foster care payments.

States also differ on which version of income the formula starts from. Among the states this site covers, 31 start from gross income and 20 start from a defined net income, after taxes and certain deductions. Either way, the list of what counts is applied first.

Wages, overtime and bonuses

Regular pay is the easy part. Salary and hourly wages count everywhere, and so do commissions and tips. If you are paid hourly or every two weeks, the income converter turns your pay into the monthly and yearly figures worksheets use.

Overtime is where the rules start to differ. Among the states covered here, the income lists of Alaska, Arkansas, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Indiana, Kansas, Massachusetts, Michigan, Missouri, Montana, Nebraska, Nevada, New Jersey, North Dakota, Ohio, Oregon, Tennessee, Texas, Utah, Washington, West Virginia and Wyoming mention overtime expressly, some with conditions such as how regular it is. A smaller group, Idaho, Louisiana, Minnesota, New Hampshire, North Dakota, South Dakota, Washington and Wyoming, can leave out some overtime or extra-job income in defined situations, for example hours beyond full-time work that a court finds are temporary.

Bonuses appear in the income lists of 44 of the states covered. Because bonuses and commissions vary from year to year, courts commonly average them over a period that reflects the real pattern, using pay stubs, wage statements and tax returns. A single windfall may be handled differently from income that arrives every year. State limits on overtime and second jobs, averaging methods and examples are in overtime, bonuses and commissions in child support.

Severance pay is listed by 30 of the states covered, and pensions or retirement income by 44.

Self-employment and business income

For a self-employed parent, income is generally gross receipts minus ordinary and necessary business expenses. That sounds like the figure on a tax return, but it often isn’t. Guidelines are designed to measure money available to support children, so courts can add back expenses that are personal in practice, such as a vehicle used mostly for family driving, or deductions that reduce taxable income without costing cash.

Depreciation is the classic example. Among the states covered here, the income rules for District of Columbia, Idaho, Kentucky, Louisiana, Montana and Nebraska speak to it directly, limiting it to straight-line depreciation or leaving out accelerated methods. Self-employed parents also pay both halves of Social Security and Medicare tax. The IRS lets them deduct the employer-equivalent portion when figuring adjusted gross income, and several states, including Arizona, Hawaii, Idaho, Indiana, Oregon and Virginia, allow a matching deduction in the child support worksheet.

Perks matter too. A company car, free housing or meals paid by a business can reduce a parent’s personal living costs. The income lists of Alabama, Arkansas, District of Columbia, Indiana, Kansas, Kentucky, Louisiana, Maine, Maryland, Montana, New Jersey, New Mexico, North Dakota, Oregon, Rhode Island, South Carolina, Vermont, West Virginia and Wyoming include in-kind benefits of this sort when they are significant. The guide to self-employed parents covers documentation in more depth.

Benefits, investments and gifts

Benefits that replace earnings usually count. Social Security benefits are named in the income lists of 48 of the states covered, and unemployment benefits in 45. Several states also treat Social Security benefits paid to a child because of a parent’s disability or retirement as that parent’s income, then credit them against the support owed. Supplemental Security Income is different: it is means-tested and usually excluded, although among the states covered here the income list of Kentucky includes it. Our guide to child support and Social Security benefits covers SSDI, SSI and retirement in more detail.

Military pay is another variation. The income lists of Alaska, Arizona, Arkansas, Delaware, District of Columbia, Hawaii, Kansas, Louisiana, Massachusetts, Michigan, Minnesota, Missouri, Nevada, New Jersey, Ohio, Oklahoma, South Dakota and Wisconsin mention military pay, allowances or retirement, including in some states the housing and food allowances that are not taxed.

Investment income, such as interest, dividends and capital gains, generally counts. Gifts and prizes are less uniform. They appear in the income lists of Alabama, Arizona, Colorado, Connecticut, Georgia, Hawaii, Indiana, Kentucky, Louisiana, Maryland, North Carolina, North Dakota, Oklahoma, Oregon, Rhode Island, Tennessee, Texas, Utah, Vermont and Virginia, sometimes limited to gifts that recur. Inheritances show the split clearly: the lists of Indiana, Mississippi, Oregon and Tennessee include them, while Alaska, Kansas, Michigan and New York list them among exclusions, at least as a general rule.

What is usually left out

Means-tested public assistance is the most common exclusion, because it is paid based on need rather than earning power. Among the states covered, 29 describe excluded benefits as means-tested; others name the programs, such as TANF, SNAP and SSI.

Child support received for other children is excluded in most states, and so is a new spouse’s or partner’s income. The exclusion lists of Arizona, California, Connecticut, Idaho, Indiana, Minnesota, Mississippi, Montana, New Hampshire, North Dakota, Oregon, Texas, Washington and West Virginia say so expressly. A partner’s income is not counted as the parent’s, though some courts consider shared household costs when deciding whether to deviate. The guide to remarriage and child support covers the exceptions.

Income a parent could earn but doesn’t is a separate question. When a parent is voluntarily unemployed or underemployed, many courts can assign income based on earning capacity, which is covered in imputed income.

Entering income in a calculator

The child support calculator asks for each parent’s income and applies the state’s own income rules from there: the gross or net basis, the period conversion and any deductions the worksheet allows. For the most useful estimate, enter what the state would count, not just take-home pay. Include regular overtime, bonuses averaged over a year and net self-employment income, and leave out means-tested benefits.

If income has changed since an order was made, the modification calculator compares the current order with a new guideline amount. Courts decide what counts in a specific case, and they can weigh evidence such as tax returns, pay records and business accounts differently from a quick estimate. Treat the result as the guideline amount for the income entered.