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.
