To calculate child support, the state of Florida uses the Income Shares Model. Using this method the court will take into account the incomes of both parents in order to determine the amount of child support and designate it to the responsible party. Florida courts follow the Florida Child Support Guidelines. (Florida Statues, Title VI, Chapter 61.30)
(2) Income shall be determined on a monthly basis for each parent as follows: (a) Gross income shall include, but is not limited to, the following: 1. Salary or wages. 2. Bonuses, commissions, allowances, overtime, tips, and other similar payments. 3. Business income from sources such as self-employment, partnership, close corporations, and independent contracts. "Business income" means gross receipts minus ordinary and necessary expenses required to produce income. 4. Disability benefits. 5. All workers' compensation benefits and settlements. 6. Unemployment compensation. 7. Pension, retirement, or annuity payments. 8. Social security benefits. 9. Spousal support received from a previous marriage or court ordered in the marriage before the court. 10. Interest and dividends. 11. Rental income, which is gross receipts minus ordinary and necessary expenses required to produce the income. 12. Income from royalties, trusts, or estates. 13. Reimbursed expenses or in kind payments to the extent that they reduce living expenses. 14. Gains derived from dealings in property, unless the gain is nonrecurring. (Florida Statues, Title VI, Chapter 61.30)
(3) Net income is obtained by subtracting allowable deductions from gross income. Allowable deductions shall include: (a) Federal, state, and local income tax deductions, adjusted for actual filing status and allowable dependents and income tax liabilities. (b) Federal insurance contributions or self-employment tax. (c) Mandatory union dues. (d) Mandatory retirement payments. (e) Health insurance payments, excluding payments for coverage of the minor child. (f) Court-ordered support for other children which is actually paid. (g) Spousal support paid pursuant to a court order from a previous marriage or the marriage before the court. (Florida Statues, Title VI, Chapter 61.30)
(11)(a) The court may adjust the total minimum child support award, or either or both parents' share of the total minimum child support award, based upon the following deviation factors: 1. Extraordinary medical, psychological, educational, or dental expenses. 2. Independent income of the child, not to include moneys received by a child from supplemental security income. 3. The payment of support for a parent which regularly has been paid and for which there is a demonstrated need. 4. Seasonal variations in one or both parents' incomes or expenses. 5. The age of the child, taking into account the greater needs of older children. 6. Special needs, such as costs that may be associated with the disability of a child, that have traditionally been met within the family budget even though the fulfilling of those needs will cause the support to exceed the presumptive amount established by the guidelines. 7. Total available assets of the obligee, obligor, and the child. 8. The impact of the Internal Revenue Service dependency exemption and waiver of that exemption. The court may order a parent to execute a waiver of the Internal Revenue Service dependency exemption if the paying parent is current in support payments. 9. When application of the child support guidelines schedule requires a person to pay another person more than 55 percent of his or her gross income for a child support obligation for current support resulting from a single support order. 10. The particular parenting plan, such as where the child spends a significant amount of time, but less than 40 percent of the overnights, with one parent, thereby reducing the financial expenditures incurred by the other parent; or the refusal of a parent to become involved in the activities of the child. 11. Any other adjustment which is needed to achieve an equitable result which may include, but not be limited to, a reasonable and necessary existing expense or debt. Such expense or debt may include, but is not limited to, a reasonable and necessary expense or debt which the parties jointly incurred during the marriage. (Florida Statues, Title VI, Chapter 61.30)
