What Deductions Are Made from Gross Income for Child Support Purposes?

Child support is a vital decision in family law matters. A court examines the income of both parents when determining child support payments.

Income considered will be each parent’s annual gross income; however, some items and expenses can be subtracted for the purpose of calculating child support. California Family Code § 4059 lists these possible deductions.

For instance, income tax liability is deducted from annual gross income. This does not mean that taxes withheld from a parent’s paycheck will be deducted. The income tax liability is the tax an individual is responsible for paying to the IRS or the state after completing his or her annual tax return filings.

Although income tax withheld from one’s paycheck is not deductible from annual gross income, Federal Insurance Contributions Act (FICA) withholdings are deducted.

Other work-related expenses may be deducted from annual gross income for the purpose of determining child support. When this happens, work-related expenses are reviewed to make sure that the expenses were truly necessary or required. Such deductions can include mandatory union dues, mandatory retirement benefits, and/or health insurance premiums (including health insurance premiums for any children that the parent is required to insure).

If a parent is responsible for a child or children of a previous relationship, any child support payments that are made on behalf of that child may be deducted from the parent’s annual gross income, as well. It is important to note that only payments actually made can be deducted. Child support payments may have been ordered but not actually paid—if this is the case, that amount will not be considered deductible from income.

In some cases, a parent can request a deduction for a hardship. If the court determines that a hardship is applicable, the approved calculated amount of the hardship is deducted from that parent’s annual gross income.

If you need assistance in a family law proceeding, you should consult with an experienced California lawyer. The attorneys at the Law Offices of Judy L. Burger will provide authoritative legal support tailored to your specific situation. Make the call today to learn how our attorneys can help: (415) 293-8314.

What Is Included in Income for the Purpose of California Child Support?

The state of California takes into consideration the income of both parents when determining child support payments. Sources of income will vary from person to person.

Section 4058 of the California Family Code provides that annual gross income can come from a combination of “commissions, salaries, royalties, wages, bonuses, rents, dividends, pensions, interest, trust income, annuities, workers’ compensation benefits, unemployment insurance benefits, disability insurance benefits, social security benefits, and spousal support actually received from a person not a party to the proceeding.”

Other sources of income will include that from a business owned by the individual after subtracting the expenses of the business from the revenue. A court may also consider employee benefits or self-employment benefits as part of a parent’s annual gross income if those benefits come in exchange for—or at the expense of—potential income for the receipt of those benefits.

There is income that is not taken into consideration for the determination of child support, as well. Child support received to benefit children from a previous relationship is not considered income for determining support for the child(ren) of the current relationship. Other items that are not considered include public assistance benefits received based on need.

Sometimes, a parent will attempt to avoid being ordered to pay child support by quitting his or her job or taking a lower-paying position or an intentional pay cut. When a parent takes these steps to avoid paying child support, the court may take into consideration the income of that parent’s new spouse or even a new partner to whom the person is not married.

A court may also hold such a parent accountable by evaluating that parent’s income potential. The court can look at how much income that parent could have made. This is known as imputing income.

If you want to learn more about child support matters in California, contact the attorneys at the Law Offices of Judy L. Burger. We can help. Call us today to make an appointment: (415) 293-8314.

How Is Temporary Child Support Calculated?

How Is Temporary Child Support Calculated?
Both parents have a duty to support their minor children. If you and your co-parent have started living separately, you may want or need child support in order to provide for your children. You may ask the court for a temporary child support order in a pending divorce, paternity, or domestic violence case with your co-parent.

A child support order requires one parent to pay to the other parent an amount for the support of the children. To obtain a temporary child support order you must have a pending family court case, but you don’t have to wait until all issues are resolved for the court to order temporary child support. The temporary child support order is a child support order in effect until the court enters a final order resolving all current matters in the case. You may ask for a temporary child support order at the beginning of your case, such as when you file the petition for divorce or your request for a domestic violence restraining order, or you may request temporary child support at a later point while the case is pending.

Under California law, a formula is used to calculate the child support guideline. The child support guideline is the minimum amount of child support recommended by law. Parents wishing to deviate from the child support guideline must state a valid reason for doing so.

In California, the “top priority” in setting child support is the “interests of children.” In fact, under California law, a parent’s “first and principal obligation” is to support his or her children. The guiding principles that California courts must use when determining child support include not only income but also parenting time-share and responsibility, the parents’ standards of living, and the children’s financial needs.

The child support guideline is calculated under California Family Code § 4055. California Family Code § 4055 sets out a mathematical formula that considers each parent’s net disposable income and the amount of visitation with the children. Net disposable income is figured by subtracting from gross income items such as federal and state income taxes, mandatory union dues, and health insurance premiums among others. The court then applies an additional factor to the child support guideline depending on the number of children.

In addition to the child support guideline, the court may also order payment of add-ons. California Family Code § 4062 lists two types of add-ons: mandatory and discretionary. Mandatory add-ons include reasonable uninsured medical, dental, and visions expenses of the children and the childcare costs incurred in order for a parent to work or obtain work-related training or education. Discretionary add-ons include items such as expenses for a child’s private school or special needs or travel expenses for visitation with the other parent.

Online calculators are available for calculating temporary child support, but using the calculator requires an understanding of tax data, such as alternative minimum tax adjustments, and California Family Code provisions, such as whether you qualify for the low-income adjustment or factoring in costs for “hardship children.” Calculating temporary child support is complex. To best serve your needs and the interests of the children for whom you are seeking a temporary support order, contact an attorney experienced in family law.

If you are facing a divorce proceeding, especially one that involves temporary child support, you should consult with an experienced California lawyer. The attorneys at the Law Offices of Judy L. Burger are well-versed in difficult divorce proceedings. Call today to see how we can help you: (415) 293-8314.

Can I Get Child Support While My Divorce Proceedings Are Pending?

Can I Get Child Support While My Divorce Proceedings Are Pending?

One of the golden rules in California divorces that involve children is called “the best interest of the child.” It is therefore no surprise that child support may be awarded during the pendency of a divorce proceeding.

Perhaps the toughest period of time for couples who are divorcing is between separation and the entry of a final divorce decree. Typically, one spouse informs the other of an intent to end the marriage, and then thing start to fall apart. There are many details to address, such as living arrangements and finances. And when children are involved, these issues can be even more difficult.

California Family Code § 3600 authorizes a presiding court to order “either or both parents to pay any amount necessary for the support of the child . . ..” Such an order may be made during the pendency of a divorce or legal separation proceeding. The order continues in force until terminated by the court or until another provision of state law renders the child ineligible for support (e.g. emancipation). In addition, the award would not be enforceable if the couple began living together again.

The decision of whether temporary child support should be ordered depends on the same issues as when a permanent child support award is made. Custody and the incomes of the parties are the primary areas of focus while keeping the best interest of the child in mind.

Many times, the couple mutually agrees to where the child will live during separation and how their finances will be handled. In those cases, no intervention by a court is needed, or the mutually agreed to terms may be submitted for approval by the court. Family Code § 3604 provides, however, that any order for support during the pendency of proceedings does not “prejudice the rights of the parties or the child with respect to any subsequent order which may be made.”

If you are contemplating separation or divorce and you have children, you should consult with a knowledgeable California divorce attorney. The attorneys at the Law Offices of Judy L. Burger  will help you make sure your children receive their necessary support. Make the call today to learn how our attorneys can help: (415) 293-8314.

A Way to Secure Payment of Future Child Support: Court-Ordered Asset Deposit

A Way to Secure Payment of Future Child Support: Court-Ordered Asset Deposit

Divorced parents sometimes have a hard time collecting child support payments on a regular basis. The obligated spouse may or may not pay on time and may even go for extended periods of time without making the ordered payments. This can place a severe hardship on the spouse who shoulders the parenting responsibilities. Fortunately, California state law provides an option for that parent to force her ex-spouse to live up to his obligation.

The California Family Code provides that an obligated parent who is 60 days or more delinquent in child support payments may be required to place on deposit assets that will ensure timely payments. The assets are deposited with a court-designated entity and may ultimately be used to satisfy the amount in arrears. The obligated parent may also be required to pay fees and costs to the designated holder of the assets in connection with management or liquidation of the assets.

In making a request for an order requiring the deposit of assets, the requesting parent must declare under penalty of perjury that the obligated parent owes an amount equivalent to 60 days of payments. Once made, the court will provide notice to the obligated parent, as well as an opportunity to be heard. The court may also issue an immediate restraining order instructing the obligated parent not to dispose of any assets except through the normal course of business. The parent may also be required to document any extraordinary expenses after issuance of the notice.

To avoid an order to deposit assets or to prevent the liquidation of deposited assets, an obligated parent must prove that the non-payment of support was not willful and without good faith. He must also show that he did not have the ability to pay. He may also defend against an order by showing one of the following circumstances:

  • a change in child custody;
  • a motion pending for reduction of child support based on reduction of income;
  • illness or disability;
  • unemployment;
  • a serious adverse impact on members of his immediate family who reside with him that would outweigh the harm to the custodial parent and children; and
  • a serious impairment of the obligated parent’s ability to earn income.

The amount of assets required for deposit must be the equivalent of one year’s worth of child support payments or $6,000, whichever is less. If the obligated parent continues to be in arrears and fails to make a reasonable effort to catch up within a court specified time-frame, the designated holder of the assets on deposit may use the assets to pay the amount in arrears. This may involve the use of cash or the sale of assets such as personal property.

In many cases, the threat of filing a request for court-ordered asset deposit is enough to bring a delinquent ex-spouse around. Hopefully, that is most often the case. If you need assistance collecting child support payments, contact the attorneys at the Law Offices of Judy L. Burger. We have extensive experience in family law matters and can help you determine whether court-ordered asset deposit is the right approach. Contact us today to learn how our attorneys can help you in your case: (415) 293-8314.

Can My Child Stay on My Spouse's Health Care Coverage after Divorce?

Can My Child Stay on My Spouse’s Health Care Coverage after Divorce?

The divorce of a child’s parents does not affect that child’s right to maintain health care coverage under one of the parent’s insurance plans. In fact, California law prohibits an employer or insurer from denying enrollment or coverage for a child based on certain outcomes of a divorce. Specifically, coverage may not be denied because the child is not claimed as a dependent for tax purposes or the child does not live with the parent or within the insurance coverage area.

Typically, as part of a divorce involving children, a court will include an order that one parent or the other maintain or provide health insurance coverage for the children, provided that the insurance is available at a reasonable cost. The amount that parties pay for insurance for themselves and their dependents (even new spouses and stepchildren) is an expense that is factored into child support calculations.  

Parents who have been ordered to maintain health insurance for children must provide the other parent with the health insurance information. Conversely, the parent not obligated to provide coverage must advise the obligated parent whether or not she has health insurance through her employer or other group insurance coverage. An obligated parent who is paying child support through a local child support agency (“LCSA”) must also provide documentation to the LCSA of such coverage.

California law also requires courts to include in their child support orders a provision that requires the parent providing coverage to affirmatively seek the continuation of coverage when a child reaches a disqualifying age. Such continuation, however, must be pursuant to other provisions of law that require continued coverage if the child is unable to work due to a physical or mental disability or is otherwise primarily dependent on the parent for support and maintenance.

If you want to learn more about health insurance for children of divorced parents or child support matters in California, contact the attorneys at the Law Offices of Judy L. Burger. We can help. Call us today to make an appointment: (415) 293-8314.

 

Contesting Parentage in California

Contesting Parentage in California

It goes without saying that being a parent comes with both rights and responsibilities. Nowhere is this more evident than in legal proceedings that relate to families. In the realm of family law, a child’s parents have the right to request custody and visitation. However, they also have the responsibility of supporting the child, sometimes by paying child support, uninsured healthcare costs, and child care costs.

When a child is born, the mother’s name is listed on the birth certificate. If the mother is married at the time of birth, her husband is presumed to be the father, and his name is also placed on the birth certificate. Likewise, if the mother was married at the time the child was conceived, that man is presumed to be the father and is listed on the certificate.

If the mother is not married, determining who the father is can be more complicated. A very common way of establishing paternity is through a voluntary Declaration of Paternity completed by the parents. Outside of a presumption or voluntary declaration, court proceedings are often used to determine the child’s father. You can read more about paternity at our earlier blog here.

But what happens when a man disputes that he is the father of the child? Indeed, much is at stake for everyone involved — the mother, the putative father, the child, and the state of California.

The California Family Code reaffirms that the state has a compelling interest in establishing child paternity and that both parents have a duty to support their children. This makes sense because parentage affects many rights:

  • child support;
  • child custody and visitation;
  • health insurance;
  • military benefits, survivors’ benefits, and Social Security benefits; and
  • inheritance rights.

When a parent does not support a child, the child suffers. However, the child’s family and the state are also often negatively affected.

The state child support agency can request that a court establish the paternity of a child. Others who may start a paternity suit include the mother, the child’s personal representative, and, of course, the father. A man has the legal right to request a genetic test to determine whether he is the biological father of a child.

Under California Family Code § 7575, if a man who signed a voluntary declaration of paternity is determined by genetic testing not to be the father, the court may still refuse to set aside the declaration. The court’s decision in this regard is focused on the best interest of the child.

The attorneys at the Law Offices of Judy L. Burger have extensive experience in family law matters, including challenges to paternity. Contact us today to learn how our attorneys can help you in your case: (415) 293-8314.

What Does It Mean to Establish Paternity?

What Does It Mean to Establish Paternity
Most people know that establishing paternity relates to naming someone as a child’s legal parent. However, many people are less clear about why it is important to establish paternity, also known as parentage.

When a child’s mother is married at the time the child is conceived or born, the person to whom she is married is automatically presumed to be the other parent, unless the court finds otherwise based on evidence before it. This presumption also applies to certain couples in registered domestic partnerships, as well as to situations in which the second parent openly treated the child as his or her own.

However, if the mother is not married at the time the child is born, the child does not have a second legal parent. In these cases, California provides two simple ways to establish parentage: a formal declaration of paternity or a court order.

In either case, once someone is established as a child’s legal parent, he or she gains both rights and responsibilities relating to the child. Only after parentage is established may that parent exercise parental rights, such pursuing custody and visitation. Additionally, until parentage is established, a person cannot be held legally responsible to pay child support.

While custody, visitation, and child support are all important reasons to establish parentage, there are many others:

  • The child’s right to inherit from the parent;
  • The child’s right to certain benefits related to the parent, such as Social Security and veteran’s benefits;
  • The child’s ability to access family medical records and history;
  • The right to recover certain government-provided benefits on behalf of the child;
  • The presence of the person’s name as a parent on the child’s birth certificate; and
  • The child’s ability to recover as a health or life insurance beneficiary from the person.

In addition to these concrete benefits, California law recognizes that “knowing one’s father is important to a child’s development.”

Declaration of Paternity

The simplest way to establish parentage is through a declaration of paternity signed voluntarily by both parents. This is a state-created a form that has the same effect as a court order when it is filed with the California Department of Child Support Services. By law, birthing hospitals and prenatal clinics must provide a voluntary declaration of paternity to an unmarried mother. The declarations are also available for free “at all local child support agency offices, offices of local registrars of births and deaths, courts, and county welfare departments.”

A parent who signs a declaration of paternity waives several legal rights, such as the right to have a court decide the issue of paternity and the right to legal representation in paternity proceedings.

Court Order

A court order is the second way parentage may be established when a mother is unwed at conception or birth. Either parent may petition a court to establish parentage. For example, a mother may ask a court to enter an order establishing a biological father as her child’s legal father. After this is done, the mother can pursue child support from the father. Similarly, a biological father may ask a court to establish him as the father, after which he may pursue custody or visitation with the child.

Parentage is the basis for many rights and responsibilities under California law. If you are involved in a parentage dispute, you want an attorney with substantial experience in Northern California who will represent you aggressively. Please contact the Law Offices of Judy L. Burger at (415) 259-6636 to learn more.

How Is Paternity Established

How Is Paternity Established and Why Does It Matter?

Establishing paternity—the father of a child—is increasingly necessary in today’s non-traditional family structures. People who have not been touched by this issue might be surprised to know that it is not simply a matter of DNA testing.


When a child is born to a married couple who reside together, the law presumes that the husband is the father. More and more often, however, children are born to couples who are not married. When this happens, a determination must be made as to the father of the child.


Medical care providers are required to provide information to the mother of the child regarding a “voluntary declaration of paternity.” If the mother and the father sign a voluntary declaration, the father will be listed on the birth certificate and will have paternal rights and responsibilities under state law. There is no test required to prove that the father is biologically related to the child.


When no one steps forward to acknowledge paternity, a superior court can make the determination. This typically happens when the biological father does not know of his parentage or wants to avoid involvement with the child. A paternity action can be initiated in court by 1) the child’s mother, 2) the man claiming or denying paternity, 3) a child support agency, or 4) an adoption agency. In this situation, DNA testing is normally used to resolve the conflict.


The reasons for establishing paternity are several. Foremost is the need for financial support for the child. It is also in the State of California’s interest to see that both parents support their child. Otherwise, public assistance may be necessary to support the child. Appropriately, and as noted above, the state child support agency can therefore bring an action to establish paternity.


Another reason for establishing the identity of the father is for health care purposes. Eligibility for health insurance is an important benefit for children. A court can order health care coverage as appropriate once paternity is established. Genetic health information is also important for the child’s wellbeing throughout his life. Many health care decisions are impacted by genetic predispositions inherited from one’s parents.


The emotional and social development of a child can also be positively affected by a child having a father in his life. Even though the father may not live in the home, appropriate visitation arrangements can be made that will support the parent and child relationship. Even if the relationship is minimal, children are better off emotionally and socially knowing the identity of their fathers.


The attorneys at The Law Offices of Judy L. Burger have extensive experience in family law, including paternity matters. Make the call today to learn how our attorneys can help you proceed through the divorce process while protecting your rights or those of loved ones: (415) 298-8314.
Child Preferences Regarding Custody and Visitation

Child Preferences Regarding Custody and Visitation


Child custody in divorce cases can sometimes be hotly contested. Traditionally, courts have made decisions based on the information presented by the parties and their lawyers. The wishes of the children were either not expressed or expressed only through the parents. Since 2012, however, children are permitted to testify regarding custody and visitation arrangements if they so wish.


California Family Code § 3042
provides that if a child is of “sufficient age and capacity to reason,” her wishes will be given due weight. The law makes a distinction between children less than 14 years of age and those 14 or over. If 14 or older, the court is required to permit testimony if the child wishes unless it  determines that it is not in the best interest of the child to allow the testimony. Children under 14 are not prevented from testifying, but the court must find both that the child has the capacity to reason and that the opportunity to testify is in her best interest.


Some parents may be concerned about the opportunity for their children to weigh in on the custody and visitation arrangements of their divorce. The court, however, has both guidelines for hearing from a child and discretion in applying those guidelines.

California Rules of Court 5.250 provides instruction for the court for: 1) determining whether the child wishes to address the court, 2) determining whether addressing the court is in the child’s best interest, and 3) receiving the child’s testimony and other input.


The parties to a divorce or their counsel may inform the court of a child’s desire to address the court. In addition, the following persons have a duty to inform the court of a child’s desire to testify:

  • Counsel appointed to represent the child;
  • A child custody evaluator;
  • A child custody investigator; and
  • A child custody recommending counselor.


To determine whether it is in the child’s best interest to testify, the court must consider the following factors:

  • Whether the child is of sufficient age and capacity to reason;
  • Whether the child is of sufficient age and capacity to understand the nature of the testimony;
  • Whether the child is at risk emotionally if permitted or denied the opportunity to address the court;
  • Whether the child may benefit from addressing the court;
  • Whether the child’s anticipated testimony will be relevant to the court’s decisionmaking; and
  • Whether there are any other factors weighing for or against the child addressing the court.


The court has wide discretion in facilitating the child’s testimony. It can occur in open court as a regular witness, or the courtroom may be closed to the public. It might also be conducted in the judge’s chambers with or without the parties and counsel present. The judge is also empowered to reserve to himself the posing of questions on behalf of the parties. The purpose of these guidelines and the wide discretion granted is to ensure the comfort of the child and, thus, the value of the testimony proffered.


The health and well-being of your children are important not only to you, but to the State of California. In hotly contested child support matters, you need an attorney to fight for you and your child. The attorneys at The Law Offices of Judy L. Burger have extensive experience in divorce, child custody, and child support matters. Make the call today to learn how our attorneys can protect you and your children: (415) 293-8314.