State Codes and Statutes
Statutes > Utah > Title-78b > Chapter-12 > 78b-12-20378B-12-203. Determination of gross income -- Imputed income.
(1) As used in the guidelines, "gross income" includes prospective income from anysource, including earned and nonearned income sources which may include salaries, wages,commissions, royalties, bonuses, rents, gifts from anyone, prizes, dividends, severance pay,pensions, interest, trust income, alimony from previous marriages, annuities, capital gains, SocialSecurity benefits, workers' compensation benefits, unemployment compensation, incomereplacement disability insurance benefits, and payments from "nonmeans-tested" governmentprograms.
(2) Income from earned income sources is limited to the equivalent of one full-time40-hour job. If and only if during the time prior to the original support order, the parent normallyand consistently worked more than 40 hours at the parent's job, the court may consider this extratime as a pattern in calculating the parent's ability to provide child support.
(3) Notwithstanding Subsection (1), specifically excluded from gross income are:
(a) cash assistance provided under Title 35A, Chapter 3, Part 3, Family EmploymentProgram;
(b) benefits received under a housing subsidy program, the Job Training Partnership Act, Supplemental Security Income, Social Security Disability Insurance, Medicaid, Food Stamps, orGeneral Assistance; and
(c) other similar means-tested welfare benefits received by a parent.
(4) (a) Gross income from self-employment or operation of a business shall be calculatedby subtracting necessary expenses required for self-employment or business operation from grossreceipts. The income and expenses from self-employment or operation of a business shall bereviewed to determine an appropriate level of gross income available to the parent to satisfy achild support award. Only those expenses necessary to allow the business to operate at areasonable level may be deducted from gross receipts.
(b) Gross income determined under this subsection may differ from the amount ofbusiness income determined for tax purposes.
(5) (a) When possible, gross income should first be computed on an annual basis andthen recalculated to determine the average gross monthly income.
(b) Each parent shall provide verification of current income. Each parent shall provideyear-to-date pay stubs or employer statements and complete copies of tax returns from at least themost recent year unless the court finds the verification is not reasonably available. Verificationof income from records maintained by the Department of Workforce Services may be substitutedfor pay stubs, employer statements, and income tax returns.
(c) Historical and current earnings shall be used to determine whether anunderemployment or overemployment situation exists.
(6) Gross income includes income imputed to the parent under Subsection (7).
(7) (a) Income may not be imputed to a parent unless the parent stipulates to the amountimputed, the parent defaults, or, in contested cases, a hearing is held and the judge in a judicialproceeding or the presiding officer in an administrative proceeding enters findings of fact as tothe evidentiary basis for the imputation.
(b) If income is imputed to a parent, the income shall be based upon employmentpotential and probable earnings as derived from employment opportunities, work history,occupation qualifications, and prevailing earnings for persons of similar backgrounds in thecommunity, or the median earning for persons in the same occupation in the same geographical
area as found in the statistics maintained by the Bureau of Labor Statistics.
(c) If a parent has no recent work history or a parent's occupation is unknown, incomeshall be imputed at least at the federal minimum wage for a 40-hour work week. To impute agreater income, the judge in a judicial proceeding or the presiding officer in an administrativeproceeding shall enter specific findings of fact as to the evidentiary basis for the imputation.
(d) Income may not be imputed if any of the following conditions exist and the conditionis not of a temporary nature:
(i) the reasonable costs of child care for the parents' minor children approach or equal theamount of income the custodial parent can earn;
(ii) a parent is physically or mentally unable to earn minimum wage;
(iii) a parent is engaged in career or occupational training to establish basic job skills; or
(iv) unusual emotional or physical needs of a child require the custodial parent's presencein the home.
(8) (a) Gross income may not include the earnings of a minor child who is the subject ofa child support award nor benefits to a minor child in the child's own right such as SupplementalSecurity Income.
(b) Social Security benefits received by a child due to the earnings of a parent shall becredited as child support to the parent upon whose earning record it is based, by crediting theamount against the potential obligation of that parent. Other unearned income of a child may beconsidered as income to a parent depending upon the circumstances of each case.
Renumbered and Amended by Chapter 3, 2008 General Session
