Sources of Income
(according to the Massachusetts Child Support Guidelines)



For purposes of these guidelines, income is defined as gross income from whatever source regardless of whether that income is recognized by the Internal Revenue Code or reported to the Internal Revenue Service or state Department of Revenue or other taxing authority. Those sources include, but are not limited to, the following:

1) (a) salaries, wages, overtime and tips,
(b) income from self-employment;
2) commissions;
3) severance pay;
4) royalties;
5) bonuses;
6) interest and dividends;
7) income derived from businesses/partnerships;
8) social security excluding any benefit due to a child’s own disability1;
9) veterans’ benefits;
10) military pay, allowances and allotments;
11) insurance benefits, including those received for disability and personal injury, but excluding reimbursements for property losses;
12) workers’ compensation;
13) unemployment compensation;
14) pensions;
15) annuities;
16) distributions and income from trusts;
17) capital gains in real and personal property transactions to the extent that they represent a regular source of income;
18) spousal support received from a person not a party to this order;
19) contractual agreements;
20) perquisites or in-kind compensation to the extent that they represent a regular source of income;
21) unearned income of children, in the Court’s discretion;
22) income from life insurance or endowment contracts;
23) income from interest in an estate, either directly or through a trust;
24) lottery or gambling winnings received either in a lump sum or in the form of an annuity;
25) prizes or awards;
26) net rental income;
27) funds received from earned income credit; and
28) any other form of income or compensation not specifically itemized above.

Income derived from a means-tested public assistance program (for example, TAFDC, SNAP and SSI benefits) shall not be counted as income for either party.

1If a parent receives social security benefits or SSDI benefits and the child(ren) of the parties receives a dependency benefit derived from that parent’s benefit, the amount of the dependency benefit shall be added to the gross income of that parent. This combined amount is that parent’s gross income for purposes of the child support calculation. If the amount of the dependency benefit exceeds the child support obligation calculated under the guidelines, then the Payor shall not have responsibility for payment of current child support in excess of the dependency benefit. However, if the guidelines are higher than the dependency benefit, the Payor must pay the difference between the dependency benefit and the weekly support amount under the guidelines. Rosenberg v. Merida, 428 Mass. 182 (1998).

*This is not legal advice. For legal advice, get a lawyer.