§3.07 Child or Spousal Support Payments

Gross income is reduced by payments for child support that is "actually being paid" [FC §4059(e)]:

• Under an existing court order (not the order you are about to issue); and
• Voluntarily, not to exceed the amount established by the guideline, for the parent's natural or adopted children who don't reside in that parent's home and who are not the subject of the order you are about to issue.

Gross income is also reduced by any court-ordered spousal support actually being paid to or for the benefit of anyone not subject of the order you are about to issue. A parent claiming any of these deductions must offer proof of payment. [FC §4059(e).]