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I.  Net Spendable Income.

The court must Determine each parent's gross income. Income is reviewed using the Income and Expense Declaration (JC form FL-150) or Financial Statement (Simplified) (JC Form FL-155). The court will Verify the income with pay stubs and federal tax returns. A parent must submit copies of his or her state and federal income tax returns on request of the court (See Fam. Code §3552(a)). Parties should exchange copies of tax returns, redacting or using only the last four digits of their social security numbers (See Fam. Code §3552(b)).

"Gross income" is broadly defined as "income from whatever source derived, except for income that is legally exempt from the child support calculation" (Fam. Code §4058(a)). Mandatory income items that the court must consider include, but are not limited to, salaries and wages, bonuses and commissions, business and self-employment income, royalties, rents, dividends and interest, pensions and annuities, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, military allowances, and spousal support received from a person who is not a party to the child support proceeding (Fam. Code §4058(a)(1), (2)).

Exclusions and Earning Capacity

The court must Exclude income of either parent's new spouse or nonmarital partner, unless this is an "extraordinary case" in which excluding this income would lead to extreme and severe hardship to the children. This income may be considered when determining a parent's actual tax liability under Fam. Code §4059(a) for purposes of computing the parent's net disposable income.

The court has discretion to consider earning capacity instead of actual income consistent with the children's best interests (Fam. Code §4058(b)). For example, a court may consider the earning capacity of a parent who is unemployed or allegedly underemployed if it is shown that this parent has both the ability and an opportunity to work (Marriage of Regnery (1989) 214 CA3d 1367, 1372–1373, 263 CR 243). The court also determines whether to impute income to parent from his or her assets.

Net Disposable Income and Calculation

The court must Determine each parent's net disposable income available for child support by deducting amounts listed in Fam. Code §4059 from parent's gross income. Annual net disposable income is annual gross income minus allowable deductions (Fam. Code §4059).

The court must Rule on a parent's request for a hardship deduction. If a deduction is allowed, the court must state the reasons supporting the deduction in writing or on the record.

After computing each parent's net disposable income, the court will divide this income by 12 to arrive at each parent's net monthly disposable income. These amounts are then used in computing the amount of child support using the State Uniform Guideline formula, taking into consideration the percentage of time children will be living with each parent. Given the complexity of the State Uniform Guideline formula, almost all family law judges, attorneys, and parties rely on computer software programs to calculate the guideline.

If the child support amount is a positive number, order the higher earner to pay this amount to the lower earner; if child support amount is a negative number, order the lower earner to pay the absolute value of this amount to the higher earner (Fam. Code §4055(b)(5)). The court will also Determine whether the parent ordered to pay support is entitled to a low-income adjustment reducing the child support amount.

Support Obligations, Jurisdiction, and Income Calculation

A state court may impose a support obligation, but it may lack jurisdiction to order use of trust assets to satisfy it, as such an order could violate 28 USC §1360(b) by imposing a lien on trust property. However, the Bureau of Indian Affairs may encumber an Individual Indian Money (IIM) account if it receives an order from a court of competent jurisdiction awarding child support from that account (25 CFR §115.601(b)(1)). A California court may be considered a court of competent jurisdiction if no other federal or tribal court has jurisdiction (25 CFR §115.002).

Tribal courts may also exercise jurisdiction over child and spousal support issues. They have broad authority to hear civil disputes arising in Indian country, involving tribal members, or otherwise falling within their jurisdiction, especially in domestic relations matters. The federal Full Faith and Credit for Child Support Act (28 USC §1738B) requires state courts to respect child support orders issued by tribal courts. Similarly, the Uniform Interstate Family Support Act (Fam. Code §§4900 et seq) mandates full faith and credit for tribal court spousal support orders by defining "state" to include "an Indian tribe" (Fam. Code §4901(s)(1)).

Business and Self-Employment Income

The court must consider a parent's business income, which is gross receipts reduced by expenditures required for the operation of the business (Fam. Code §4058(a)(2)). If the business is a sole proprietorship, the parent's form 1040, Schedule C, shows the business income. However, the court is not bound to accept all Schedule C entries as appropriate deductions. For instance, depreciation may be an appropriate tax deduction but not be deducted by the court to reduce income available for support.

In a sole proprietorship, there's the possibility of deducting personal expenses to reduce net income. Judges often review a parent's loan application, where income is typically maximized, along with the Schedule C, questioning any disparity. In Marriage of Berger (2009) 170 CA4th 1070, 88 CR3d 766, a court should have considered a wealthy support obligor’s voluntarily deferred salary as actual earnings.

Bonuses and Commissions

Ordinarily must be included in gross income calculation, but the court must determine if the income is predictable or speculative(County of Placer v Andrade (1997) 55 CA4th 1393, 1396–1397, 64 CR2d 739; M.S. v O.S. (2009) 176 CA4th 548, 554, 97 CR3d 812):

• Predictable: If a parent receives a routine bonus or has a predictable pattern of commissions, the court may average the income over 12 months and include it in the annual gross income.
• Speculative: If the income is not predictable, the better practice is to order that when bonus or commission income is received, a certain percentage must be paid as additional support (Marriage of Ostler & Smith(1990) 223 CA3d 33, 272 CR 560).
• The court may include regular twice-yearly bonuses a parent receives from their Indian tribe unless it determines the parent is unlikely to receive similar bonuses in the future (M.S. v O.S. (2009) 176 CA4th 548, 97 CR3d 812). When income includes a regular salary and a potential discretionary end-of-year bonus, the support award should be calculated on the regular salary alone, with a percentage allocation applied to the bonus, if and when actually paid (Marriage of Mosley (2008) 165 CA4th 1375, 82 CR3d 497). Bonus schedules can be very useful for judges by eliminating the need to "guess" the probability and amount of a bonus.

Overtime earnings must ordinarily be included in the calculation of a parent's gross income (County of Placer v Andrade (1997) 55 CA4th 1393, 1396–1397, 64 CR2d 739). These earnings may be excluded if:

• There is admissible evidence that it is unlikely that the overtime income will continue (55 CA4th at 1397); or
• Imputing overtime would lock a parent into an "excessively onerous work schedule" (Marriage of Simpson (1992) 4 C4th 225, 228, 234–235, 14 CR2d 411).

Simpson requires a parent's income to be tied to an "objectively reasonable work regimen," defined by "established employment norms" (4 C4th at 235–236). When a parent takes a second job to make up for the impact of support payments, that income is subject to child support liability (Andrade). If a parent voluntarily stops working overtime, the court may consider imputing overtime under earning capacity, following the Simpson limitation on an excessive work regimen.

Employee Stock Options

Are part of an employee compensation package and must be included in income when the option is exercised (stock acquired) and then sold (Marriage of Cheriton(2001) 92 CA4th 269, 286, 111 CR2d 755). Income is recognized at the very least when the underlying stock is sold at a gain (92 CA4th at 288). Given the sporadic nature of stock options, the court may adjust the child support order under Fam. Code §4060 or §4064.

Income from Gifts or Inheritances

Proceeds from inheritances and gifts are generally not considered income for child support purposes. However, interest, rents, dividends, or other forms of income actually earned from gifts and inheritances are considered income (County of Kern v Castle (1999) 75 CA4th 1442, 1453–1454, 89 CR2d 874).

Gifts may be considered income if they bear a reasonable relationship to the traditional meaning of income as a recurrent monetary benefit(Marriage of Alter(2009) 171 CA4th 718, 737, 89 CR3d 849). The court also has discretion to impute income based on an inheritance corpus or gift corpus or on interest that could have been earned if the sum was invested (Kern v Castle, supra).

Lottery Winnings

May be considered as income in determining child support (County of Contra Costa v Lemon (1988) 205 CA3d 683, 689, 252 CR 455). Dicta in subsequent cases have indicated that considering lottery winnings in determining support should be limited to public assistance cases (County of Kern V Castle(1999) 75 CA4th 1442, 1450–1451, 89 CR2d 874; Marriage of Scheppers(2001) 86 CA4th 646, 651, 103 CR2d 529).

Discretionary Income

The court may, in its discretion, include employee benefits or self-employment benefits in a party's gross income, considering the benefit to the employee, any corresponding reduction in living expenses, and other relevant facts (Fam. Code §4058(a)(3)). Such benefits may include, but are not limited to:

• Car allowance or company car (Marriage of Schulze(1997) 60 CA4th 519, 528–530, 70 CR2d 488).
• Expense accounts (Stewart v Gomez (1996) 47 CA4th 1748, 1756, 55 CR2d 531).
• Employee rent-free housing (Marriage of Schulze, supra).
• Uniform allowance.
• Company credit cards.
• Unused vacation or sick leave.
• Health and fitness or country club memberships.
• Education.
• Medical reimbursement plan.
• Personal expenses paid.
• Stock options or ESOPs.
• Day care.

Some cases held that trial courts have discretion to treat any benefits as income to the extent they reduce the recipient's living expenses, such as proceeds from an inheritance used to pay off a mortgage (County of Kern v Castle (1999) 75 CA4th 1442, 1445, 1451, 89 CR2d 874). This expansive reading was criticized in Marriage of Loh(2001) 93 CA4th 325, 334–336, 112 CR2d 893, which held that Fam. Code §4058(a)(3) is confined to employment benefits. Loh noted that a blanket "anything that reduces living expenses" approach would encompass new mate income, which is specifically forbidden, and would "bog down" the computerized process (93 CA4th at 334–336 n8). Following Loh, the court in Marriage of Schlafly(2007) 149 CA4th 747, 759–760, 57 CR3d 274, held that mortgage-free housing unrelated to employment is not includable as income. Most judges avoid taking a blanket approach. First, compute net disposable income; then, if there are circumstances making application of the guideline formula unjust or inappropriate, the "special circumstance" rebuttal revision of Fam. Code §4057(b)(5) provides an escape valve (Marriage of Loh, supra, 93 CA4th at 335).

Fluctuating Income

To determine a parent's monthly net disposable income, the annual figure is normally divided by 12 (Fam. Code §4060). If that calculation inaccurately reflects the actual or prospective earnings, the court may make appropriate adjustments to the disposable income figure (Fam. Code §4060).

When a parent has seasonal or fluctuating income (like an investment salesperson or an author), an adjustment may be needed if the most recent monthly earnings don't accurately reflect the earnings cycle's "ups and downs" (Fam. Code §4064).

Representative Time Sample: The court must determine a representative time sample to calculate an average monthly income that reasonably predicts the parent's immediate future income.

This sample may be longer than the 12-month benchmark (Fam. Code §4060), such as a 2- or 3-year average for an author's royalty income, where income is highest at a book's initial release.

A longer period may be unrealistic for a commissioned salesperson, as it might only reflect the past overall economy, not the immediate future.

A too-short period can distort the calculation (e.g., if it includes a large one-time commission or a period of unusually slow sales).

Year-to-Date (YTD) Numbers: Using YTD numbers from a paycheck can be misleading, particularly early in the year or if the January paycheck includes December earnings.

New Spouse or Nonmarital Partner's Income

The income of a parent's new spouse or nonmarital partner cannot be considered in determining or modifying child support, except in an extraordinary case where excluding it would lead to extreme and severe hardship to the child receiving support (Fam. Code §4057.5(a)).

Extraordinary Case: This exception effectively applies only to the noncustodial parent and may include situations where a parent has:

• Voluntarily or intentionally quit work or reduced income.
• Intentionally remained unemployed or underemployed and relies on the new spouse/partner's income (Fam. Code §4057.5(b)).

Discovery: If the court considers this exception, discovery is generally based on W2 and 1099 income tax forms (Fam. Code §4057.5(c)).

Hardship Deduction: The court must allow a hardship deduction based on minimum living expenses for any stepchildren of the parent subject to the order (Fam. Code §4057.5(d)).

Tax Liability: A new spouse's income can be considered when determining the supporting parent's actual tax liability for computing net disposable income, especially when the couple files a joint tax return.

Evidence of Income

Child support must be based on admissible evidence of the parents' income.

Presumption of Correctness: A parent's gross income as stated under penalty of perjury on recent tax returns is presumed to be correct (Marriage of Loh, 2001).

Other Evidence: Courts may also consider income and expense declarations, pay stubs, and testimony from experts and the parents.

Rebutting the Tax Return Presumption: For a parent who owns a business, the tax return presumption can be rebutted by a statement of income on a loan application that shows a much higher income (Marriage of Calcaterra and Badakhsh, 2005).

"Lifestyle Evidence" is Insufficient: A support award cannot be based only on "lifestyle evidence" (e.g., purchasing a new home or driving an expensive car).

High Earners: An extraordinarily high earner who admits an ability to pay any amount of support may not refuse to reveal actual income if the appropriate amount of support is in dispute. The court must have adequate information to determine the correct amount.

"Earning Capacity" Instead of Actual Income

The court has the discretion to consider a parent's earning capacity instead of their actual income, provided it's consistent with the best interests of the supported children (Fam. Code §4058(b)). This can apply to both the payor and payee parent.

Components of Earning Capacity (Regnery Rule)

Earning capacity may be imputed if the parent has both:

• Ability to work: Considering factors like age, skills, education, health, and work experience.
• Opportunity to work: A reasonable likelihood that the parent could produce income with reasonable effort (e.g., for an employer or through self-employment).

If either ability or opportunity is absent, earning capacity cannot be considered.

Motivation/Bad Faith: Bad faith (deliberately avoiding financial responsibilities) is not required to impute income. However, a parent's motivation for reducing income (e.g., to spend more time with children) can be considered by the court in exercising its discretion.

Examples Where Imputation May Occur:

• When a parent is unwilling to work despite having the ability and opportunity.
• When a parent quits an attorney position to raise children, if returning to work is in the children's best interests.
• When a parent gives up full-time work for part-time work to pursue an advanced degree.

When Imputation Is Prohibited or Limited:

• When a parent loses a job due to misconduct, the court must still address ability and opportunity (termination is not automatically deemed voluntary). 
• If the income reduction is due to circumstances beyond the party's control (e.g., job market realities).
• For a parent on the CalWORKS program, as imputing income would be against public policy.
• For an incarcerated parent, absent evidence of the ability and opportunity to work in prison or other assets.

Work Regimen: Earning capacity is based on an objectively reasonable work regimen, not an extraordinary work schedule (e.g., mandatory overtime only counts if it's normal for that occupation).

Imputing Income from Assets: Earning capacity can also be imputed from a parent's assets, including non-income-producing assets (e.g., real estate) by charging a reasonable rate of return.

Exclusions from Gross Income

The following are not included in "gross income" for child support:

• Child support payments received for any child (Fam. Code §4058(c)).
• Public assistance when eligibility is based on need (e.g., Supplemental Security Income (SSI)) (Fam. Code §4058(c)). Basic Social Security retirement benefits are included.
• Student loan proceeds (due to the expectation of repayment).
• Life insurance proceeds (though interest income from the proceeds may be included).
• Gifts (though the court has discretion to consider recurring gifts of money as income).
• The entirety of undifferentiated personal injury awards (the court has discretion to allocate a portion as income).
• Payments from personal injury settlement annuities when the settlement states all sums are for "damages on account of personal injuries or sickness."

The following items are excluded from a parent's gross income (Fam. Code §4058(a)(1)) but may be considered under other provisions (Fam. Code §4058(a)(3)):

• Inheritances: An inheritance is not income for calculating annual gross income. However, the court may consider it to the extent it has reduced the parent's living expenses. Interest income on the principal of an inheritance may be included in gross income.
• Spousal support received from a party to the child support proceeding.
• Noncustodial parent's share of increased equity value of the family home; however, special circumstances may justify a departure from the guideline.
• Noncustodial parent's unliquidated stock received from the sale of a business in which they were the majority stockholder.

Deductions from Gross Income to Determine Net Disposable Income

The court must compute each parent's annual net disposable income by deducting the actual amounts attributable to the following from the parent's annual gross income (Fam. Code §4059):

Mandatory Deductions

• Federal and State Income Taxes: Deducted amounts must be taxes "actually payable," considering the appropriate filing status (single, married, married filing separately, or head of household) and all available exclusions, deductions, and credits.
• The tax effect of a subsequent spouse/partner's income may be considered only when determining the supporting parent's actual tax liability.
• The tax effects of spousal support may not be considered in determining child support's net disposable income unless stipulated otherwise.
• FICA Contributions: Contributions to FICA (Social Security and Medicare), or an equivalent amount for those not subject to FICA, for securing retirement or disability benefits.
• Mandatory Union Dues and Retirement Benefits required as a condition of employment.
• Health Insurance Premiums for both the parent and any child the parent has an obligation to support.
• State Disability Insurance Premiums.
• Child and Spousal Support "actually being paid" under an existing court order, for the benefit of anyone whose support is not a subject of the present case.
• Unordered child support may also be deducted, up to the guideline amount, if it is for a natural or adopted child not residing with the parent and the parent has a duty to support the child.

Discretionary Deductions

• Job-Related Expenses: Allowed by the court after considering whether they are necessary, the benefit to the employee, and other relevant facts. Examples include costs directly incurred for employment like tools, uniforms, unreimbursed parking, and commuting transportation/mileage. Depreciation of rental properties is not deductible.
• Hardship Deduction (Fam. Code §§4070−4073): A deduction for extreme financial hardship.

Extraordinary Health Expenses or Uninsured Catastrophic Losses.

Obligation to Support Other Children from other marriages or relationships who reside with the parent. The maximum deduction per child residing with the parent may not exceed the support allocated to each child subject to the present order.

II. The Child Support Statewide Uniform Guideline

California law expresses a strong public policy in favor of adequate child support and mandates the use of the Statewide Uniform Guideline formula (Fam. Code §§4050−4076), which is presumed to be correct (Fam. Code §4057(a)).

Guideline Principles

The court is directed to adhere to several principles in implementing the guideline:

• A parent's first and principal obligation is to support minor children according to the parent's circumstances and station in life (Fam. Code §4053(a)).
• Parents are mutually responsible and should pay according to their ability (Fam. Code §4053(b),(d)).
• Children's interests are the state's top priority (Fam. Code §4053(e)).
• Children should share in both parents' standard of living, and support may appropriately improve the custodial household's standard of living (Fam. Code §4053(f)).

The Guideline Formula

Child support is calculated using an algebraic formula based on the parents' net disposable incomes (TN) and the time the high earner spends with the children (H%) (Fam. Code §4055(a)):

• CS=K[HN−(H%)(TN)]
• CS = Child Support amount.
• K = The amount of both parents' income allocated for child support (a variable multiplier based on total net income TN).
• HN = The high earner's net monthly disposable income.
• H% = The approximate percentage of time the high earner has primary physical responsibility for the children.
• TN = The total net monthly disposable income of both parents (HN + lower earner's net income).

Formula Components

Time-Share with Children (H%):

• Represents the time the high earner has primary physical responsibility (not just physical custody).
• Time a child spends in day care or school is typically credited to the custodial parent, but the noncustodial parent can produce evidence of their primary responsibility during those times.
• In default proceedings, if no evidence is presented, H% is set to zero if the noncustodial parent is the higher earner, or 100 if the custodial parent is the higher earner.

Net Monthly Disposable Income (TN): Calculated by subtracting allowable deductions (listed above) from gross income and dividing by 12.

The K-Factor: A variable multiplier based on the parents' total net disposable monthly income (TN).

Departing from the Guideline

The formula amount is presumed to be correct and may only be rebutted by admissible evidence showing that applying the formula would be unjust or inappropriate in the specific case, consistent with the §4053 principles, due to one or more of five specified factors (Fam. Code §4057(b)).

Grounds for Departing from the Guideline Formula

The presumed correct guideline amount (Fam. Code §4057(a)) can be rebutted by admissible evidence showing that application of the formula would be unjust or inappropriate due to one of the following special circumstances (Fam. Code §4057(b)):

Stipulated Support

The court may approve an order where the parents agree to a child support amount that differs from the guideline (Fam. Code §4057(b)(1)).

Deferred Sale of Home Order (Duke Award)

An adjustment may be made if the court has deferred the sale of the family home (Duke award) and its rental value exceeds the mortgage payments, insurance, and property taxes (Fam. Code §4057(b)(2)). The adjustment cannot exceed the difference between the rental value and the expenses.

Extraordinarily High-Income Payor

The court may adjust the figure if the paying parent has an extraordinarily high income and the formula amount would exceed the children's needs (Fam. Code §4057(b)(3)).

Children's Needs: The duty to support covers more than mere necessities; support must reflect the supporting parent's more opulent lifestyle if they enjoy one.

High Earner's Burden: The parent seeking this exception must prove that:

• Applying the formula would be unjust or inappropriate.
• A lower award is consistent with the child's best interest.

Disparity Between Support and Custodial Time

An adjustment is possible when a parent is not contributing to the children's needs at a level commensurate with that parent's custodial time (Fam. Code §4057(b)(4)). This essentially allows the payor to claim the custodial parent isn't spending the support money appropriately.

Special Circumstances

• The court may adjust support when application of the formula would be unjust or inappropriate due to special circumstances (Fam. Code §4057(b)(5)), which include, but are not limited to:
• Parents have different time-sharing arrangements for different children.
• Parents have substantially equal time-sharing, but one has a much lower or higher percentage of income used for housing.
• Children have special medical or other needs requiring support greater than the formula amount.
• A child is found to have more than two parents.
• Other special circumstances found by courts include:
• Substantial wealth (even if generating meager investment income).
• Low income (requiring an acute difficulty to provide full support).
• High consumer debt (if incurred for living needs and not simply for an extravagant lifestyle).
• An adult child attending college (the guideline is inapplicable as neither parent has "primary physical responsibility").

Note: A parent's need to curtail discretionary expenses to pay the guideline amount is not a special circumstance. The income of a new spouse/partner can only be considered a special circumstance if excluding it would result in extreme hardship to the child.

Mandatory Findings for Deviation

The guideline formula amount, computed under Fam. Code §4055, is presumed to be the correct amount of support in all cases. This presumption may be rebutted only by admissible evidence showing that the application of the formula would be unjust or inappropriate (See Fam. Code §4057(b)). When a court orders a child support amount that differs from the guideline formula amount (either higher or lower), the court must state the following in writing or on the record (Fam. Code §§4056(a),4057(b)): 

• The amount of support that would have been ordered under the guideline formula.
• The reasons the ordered amount differs from the guideline formula amount.
• The reasons the ordered amount is consistent with the children's best interests.

Failure to make these mandatory findings is reversible error. The court must first make an accurate computation of the guideline amount before deviating from it.

The court must also Order as additional child support childcare costs related to employment or education, and children's reasonable uninsured health care costs (Fam. Code §4062(a)). The court may Determine whether to order as additional child support, costs related to the children's educational or other special needs, or travel expenses for visitation (Fam. Code §4062(b)).

III. Additional Child Support (Add-Ons)

The court can order additional child support, or "add-ons," which are expenses paid in addition to the basic guideline amount.

Mandatory Add-Ons

The court must order the following additional support (Fam. Code §4062(a)):

• Childcare costs related to employment or reasonably necessary education/training for employment skills.
• Reasonable uninsured health care costs for the children.

Discretionary Add-Ons

The court may order the following additional support (Fam. Code §4062(b)):

• Costs related to the children's educational or other special needs.
• Travel expenses for visitation.

Note: Courts cannot order other types of add-ons, such as attorney fees or depositing a specified amount into a trust for the child's future expenses.

Apportionment of Add-Ons

Add-on expenses are generally ordered to be paid one-half by each parent (Fam. Code §4061(a)), unless a parent requests a different apportionment. If a different apportionment is found appropriate, expenses must be paid in proportion to the parents' net disposable incomes after adjusting for spousal support and deducting the basic child support obligation (but not increasing the recipient's net disposable income).

IV. Important Additional Considerations.

Health Insurance Requirements

The court must order one or both parents to maintain health insurance coverage for the supported child if it's available at no or a reasonable cost to the parent (Fam. Code §3751(a)(2)).

Reasonable Cost: Health insurance is rebuttably presumed to be reasonable if the cost to the responsible parent does not exceed 5% of their gross income. The cost is calculated as the difference between self-only and family coverage.

Low-Income Adjustment: If the obligor is entitled to a low-income adjustment, medical support is deemed not reasonable unless the court finds that not requiring it would be unjust and inappropriate (and states its reasons on the record).

Future Availability: If coverage is not available at a reasonable cost, the order must require the parties to obtain it if it becomes available.

Cost and Deductibility: The cost of health insurance is in addition to the child support amount but is deductible from the payor's gross income when calculating net disposable income for support (Fam. Code §§3753,4059(d)).

Adult Disabled Child: For an adult child incapable of self-sustaining employment due to disability and chiefly dependent on the parent, the court must order the providing parent to seek continuation of coverage.

Information Sharing: The support order must require parties to keep each other informed about their group health insurance coverage.

Stipulation to Child Support Amount

Parents may agree (stipulate) to a child support amount, but it requires court approval (Fam. Code §4065(a)).

Below Guideline Stipulations: The court cannot approve a stipulation for an amount below the guideline unless the parties declare, under penalty of perjury, that:

• They are fully informed of their rights.
• They agree to the order without coercion or duress.
• The agreement is in the children's best interests.
• The children's needs will be adequately met.
• The right to support has not been assigned to the county, and no public assistance application is pending.
• Effect of Below-Guideline Stipulation: If the stipulated amount is below the guideline, no change in circumstances is required to modify the order up to or above the guideline amount (Fam. Code §4065(d)).

Waiver is Prohibited: Parents cannot waive or limit the child's right to support or divest the court of jurisdiction over child support.

Temporary Support

The court can order temporary support during the pendency of a proceeding (Fam. Code §3600).  

Guideline Applies: The Statewide Uniform Guideline applies to temporary support orders, just as it does to permanent orders.

Retroactivity: A temporary order may be made retroactive to the date the petition or other initial pleading was filed (or date of service if filing parent delayed service).

Duration: It remains in effect until a permanent order is made or it's otherwise terminated.

Modification: It can be modified or terminated at any time, except as to amounts that have already accrued.

Expedited Support

A court may issue an ex parte, expedited support order during the pendency of an action (Fam. Code §3621).

Amount: The amount must be the guideline amount, unless the obligor's income is unknown, in which case it's the minimum amount provided by law.

Contesting the Order: The proposed order isn't effective until 30 days after service. The obligated parent can prevent it from becoming effective by filing a response and an Income and Expense Declaration, which triggers a hearing.

Family Support

When ordering both child and spousal support, the court may designate an unallocated total amount as "family support" (Fam. Code §§92,4066).

Tax Effect: Family support is deductible in full by the payor and taxable to the recipient. The court must adjust the amount to maximize tax benefits for both parents.

Guideline Applies: The Statewide Uniform Guideline applies to the designated family support amount.

Enforcement: It's enforceable in the same manner as a child support order.

IRS Restrictions: Care must be taken to ensure no part of the order relates to a date within 6 months of a child-related event (e.g., a birthday), or the IRS may treat that portion as non-deductible child support.

Duration of Obligation

A parent's duty to pay child support normally terminates when the child reaches age 18 (Fam. Code §3901(a)), unless:

• The child is an unmarried 18-year-old who is a full-time high school student and not self-supporting, in which case support continues until they complete the 12th grade or reach age 19, whichever occurs first.
• A parent agrees to provide support beyond this time.
• The child (of any age) is incapacitated from earning a living and is without sufficient means (Fam. Code §3910(a)). The guideline may be used but adapted for adult incapacitated children.

Modification of Order

A court may modify or terminate a child support order as necessary (Fam. Code §3651(a)).

Change of Circumstances: A material change of circumstances (e.g., change in income, parenting time, or birth of a new child) must generally be shown to modify a support order.

Guideline Application: The court must apply the Statewide Uniform Guideline when determining a modification motion.

Retroactivity: Modification or termination may be made retroactive to the date the notice of motion or order to show cause was filed.

If based on unemployment, the order must be retroactive to the date of service or unemployment, whichever is later, unless the court finds good cause to deny retroactivity.

Repayment: If the court decreases support retroactively, it may order the recipient to repay the overpaid amounts, considering various factors like the amount, duration of the prior order, and financial impact of the repayment method.

Setting Aside Child Support Order

A party may be relieved from a support order, even after the 6-month time limit of CCP §473 has run, on grounds of actual fraud, perjury, or lack of notice (Fam. Code §3690(a)). The motion must be brought within 6 months of discovering the grounds for relief. The court cannot set aside an order simply because it was inequitable when made or became excessive/inadequate due to subsequent circumstances.