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.