Child Support Income Determinations – Virginia Divorce

For purposes of calculating Child Support in a Virginia divorce, gross income is what is used (not net, not AGI, nor anything else). The term “gross income” is very broadly interpreted. It includes, but is not limited to:

• Salaries
• Wages
• Commissions
• Royalties
• Bonuses
• Dividends
• Severance Pay
• Pensions
• Interest
• Trust Income
• Annuities
• Capital Gains
• Social Security Benefits (can be complicated)
• Workers Compensation Benefits
• Unemployment Insurance Benefits
• Disability Insurance Benefits (can be complicated)
• Veterans Benefits
• Spousal Support received
• Rental Income
• Gifts
• Prizes
• Awards

Gross income does NOT include:

• Benefits from most Public Assistance programs
• SSI benefits
• Child Support received
• Income received by payor for secondary employment where that income is being obtained specifically to discharge a child support arrearage established by a court or administrative order and the payor is actually paying that arrearage.¹

¹ These lists are not exhaustive nor are they determinative. There are often gray areas in how laws are interpreted and applied. Whether or not a particular source of income is to be included in a child or spousal support calculation is one of those areas. These lists are not intended to be a substitute for legal advice.