§3.02 State and Federal Taxes

Each parent's gross income is reduced by state and federal taxes that are "actually payable" considering filing status, all available exclusions, deductions, and credits. [FC §4059(a).] That number may differ significantly from the taxes withheld on a party's pay stub because people often underwithhold or overwithhold taxes. Taxes must bear "an accurate relationship to the tax status of the parties (that is, single, married, married filing separately, or head of household) and number of dependents." [FC §4059(a).] The certified child support software packages are programmed to calculate a party's actual withholding responsibility.