Self-employment and imputed income for child support in Georgia (2026)

How is self-employment income counted in Georgia?

Self-employment income includes business operations, work as an independent contractor or consultant, sales of goods or services, and rental properties, less the ordinary and reasonable expenses necessary to produce it (O.C.G.A. § 19-6-15(f)(1)(B)). For self-employment, rent, royalties, a business, a partnership, a limited liability company or a closely held corporation, it is gross receipts minus the ordinary and reasonable expenses of the business.

Those expenses do not include:

• excessive promotional, travel, vehicle or personal living expenses;
• depreciation on equipment;
• the costs of operating a home office;
• amounts the IRS allows for the accelerated component of depreciation.

Is self-employment tax deducted?

Half of it is. Section 19-6-15(f)(5)(A) deducts half of the self-employment tax from the parent’s gross income, worked out by formula from the Social Security and Medicare rates rather than the tax actually paid. The calculator uses the income entered as it is, without this deduction, so for a self-employed parent its figure can be slightly higher than the guideline.

The other parent's monthly income, before any self-employment tax deduction

Other parent's income a month	1 child	2 children
$3,000	$504.50	$761.50
$5,000	$718.75	$1,076.88
$7,000	$899.50	$1,334.20
$9,000	$1,098.75	$1,632.00

What is imputed income?

When a parent fails to produce reliable evidence of income, such as tax returns or pay stubs, and there is no other reliable evidence of income or income potential, the court or jury may impute gross income for the current year (§ 19-6-15(f)(4)(A)). It takes into account the parent’s specific circumstances: assets, residence, work and earnings history, job skills, education, literacy, age, health, criminal record and other barriers to work, record of seeking work, and the local job market, employers and earnings.

A parent who is willfully or voluntarily unemployed or underemployed can also have income imputed. The court or jury looks at the reasons for the parent’s occupational choices and whether they are reasonable given the duty to support the child, and the finding is not limited to choices made to avoid paying support (§ 19-6-15(f)(4)(D)).

What this guide does not cover

Valuing a business, retained earnings, and how a court decides a particular case of underemployment. The engine also leaves out:

• Not modeled: deductions from income for half of self-employment tax (§ 19-6-15(f)(5)(A)), child support already paid under other orders ((f)(5)(B)), and the discretionary credit for other children living with a parent ((f)(5)(C)).
• Not modeled: deviations (Schedule E), including high income, extraordinary education, medical and special expenses, travel and alimony; uninsured medical costs, which are shared outside the monthly amount ((h)(3)); Social Security and VA benefits paid to the children ((b)(10)); and split parenting ((l)).