What counts as income for child support in Texas, New York and Virginia (2026)

Every child support guideline starts with a definition of income. Federal rules require each state’s guideline to take into account all the earnings and income of the paying parent (45 CFR 302.56(c)(1)(i)), but the states write the definitions themselves. This explainer compares the statutes of Texas, New York and Virginia, the three states the calculator covers.

Is child support based on gross or net income?

Each state starts from a different place:

State	Starting point	Taxes deducted	Section
Texas	Net resources of the paying parent	Federal income tax (single person, standard deduction), Social Security, Medicare, state income tax	Texas Family Code §§ 154.061, 154.062(d)
New York	Gross income on the most recent federal tax return, for both parents	Social Security and Medicare actually paid; New York City or Yonkers income tax actually paid	Family Court Act § 413(1)(b)(5)(i), (vii)(G), (vii)(H)
Virginia	Gross income of both parents	None, except half of any self-employment tax	Code of Virginia § 20-108.2 C

The same wages produce different starting figures, and the states then apply different formulas. For one child, with $6,000 a month of wages for the paying parent and $4,000 for the parent the children live with:

State	Guideline model	Support a month	Paid by
Texas	Percentage of net resources	$991.37	the other parent
New York	Combined income, up to a cap	$941.97	the other parent
Virginia	Income shares	$750.60	the other parent

What income counts in each state?

Type of income	Texas (§ 154.062)	New York (§ 413(1)(b)(5))	Virginia (§ 20-108.2 C)
Wages, salary, overtime, tips, commissions, bonuses	Counted, all of it	Counted, as gross income on the tax return	Counted (salaries, wages, commissions, bonuses listed)
Self-employment or business income	Counted, less ordinary and necessary expenses	Counted from the tax return, with some deductions added back	Counted, less reasonable business expenses
Interest, dividends, royalties	Counted	Counted (investment income, less its costs)	Counted
Rental income	Net rent after operating expenses and mortgage payments, not depreciation	Counted through the tax return and investment income	Counted, less reasonable expenses but not depreciation, purchase cost or mortgage principal
Capital gains	Counted	Counted through the tax return	Counted
Severance pay	Counted	Counted through the tax return	Counted
Pensions, retirement benefits, annuities	Counted	Counted	Counted
Unemployment, workers’ compensation, disability benefits	Counted	Counted	Counted
Social Security benefits	Counted, except supplemental security income	Counted; supplemental security income is deducted	Counted, with listed exceptions; supplemental security income is excluded
Veterans’ benefits	VA disability counted, except non-service-connected disability pension	Counted	Counted
Spousal support received	Counted (maintenance and alimony)	Counted only where the order provides a child support adjustment when it ends	Counted, when paid under an order or written agreement
Gifts and prizes	Counted	Not listed; may be imputed if from relatives or friends	Counted (gifts, prizes, awards)
Public assistance	Excluded (TANF and other federal public assistance)	Deducted	Excluded
Child support received	Added only in multiple-household cases (§ 154.070)	Not listed	Excluded

Where a cell says “through the tax return”, New York counts the item because it is part of gross income as reported, or as it should have been reported, on the federal return.

What is deducted from income?

Deduction	Texas	New York	Virginia
Income taxes	Federal and state income tax	New York City or Yonkers tax only	None
Social Security and Medicare	Yes	Yes	Half of self-employment tax only
Union dues	Yes	Not listed	Not listed
Children’s health insurance	Yes, the cost ordered for the children	Shared as an add-on instead	Added to the obligation instead
Spousal support paid	Not deducted (it is a deviation factor)	Deducted in listed cases	Deducted when paid under an order or written agreement
Child support paid for other children	Handled by separate multiple-family rules	Deducted if actually paid under an order or written agreement	Deducted if actually paid under an order or written agreement
Unreimbursed work expenses	Not listed	Deducted, unless they reduce personal spending	Not listed (business expenses for the self-employed)

Sources: Texas Family Code § 154.062(d); Family Court Act § 413(1)(b)(5)(vii); Code of Virginia § 20-108.2 C.

How is self-employment income treated?

• Texas counts income from a business, partnership or contract work, less “ordinary and necessary expenses required to produce that income”. The court may exclude depreciation, tax credits or other expenses it finds inappropriate (§ 154.065).
• New York starts from the tax return and adds back depreciation above straight-line and entertainment and travel allowances that reduce personal spending (§ 413(1)(b)(5)(vi)). Personal perks paid through a business can be imputed (§ 413(1)(b)(5)(iv)).
• Virginia deducts reasonable business expenses, with the parent claiming them carrying the burden of proof, and deducts half of any self-employment tax paid (§ 20-108.2 C).

Can a court count income a parent does not earn?

All three states allow it, in different words:

• Texas: if a parent earns significantly less than they could because of intentional unemployment or underemployment, the court may apply the guideline to earning potential (§ 154.066). With no evidence of income, it presumes the federal minimum wage for a 40-hour week (§ 154.068). It can also assign income to assets that produce none (§ 154.067).
• New York: the court may impute income from non-income-producing assets, personal perks, fringe benefits, and money, goods or services from relatives and friends, or from former income a parent reduced to avoid support, with specific written findings (§ 413(1)(b)(5)(iv) and (v)).
• Virginia: imputed income to a parent who is voluntarily unemployed or underemployed is one of the reasons a court can depart from the guideline, with limits (§ 20-108.1 B 3).

Incarceration is not treated as voluntary unemployment in any of the three: Texas § 154.066(c), New York § 413(1)(b)(5)(v), and Virginia § 20-108.1 B 3 for incarceration of 180 or more consecutive days. Federal rules require this (45 CFR 302.56(c)(3)). The New York imputed income guide has more detail for that state.

Does a new spouse’s income count?

Texas says the court may not add any part of a spouse’s net resources to a parent’s, or subtract the needs of a spouse or a spouse’s dependents (§ 154.069). New York and Virginia define income as each parent’s own and do not list a spouse’s income. In New York, money, goods or services a parent receives from relatives and friends can be imputed as that parent’s income (§ 413(1)(b)(5)(iv)(D)).

What this guide does not cover

This guide compares the statutory definitions. It does not cover how courts apply them to particular kinds of income, such as stock options or irregular bonuses, or the rules for children in more than one household. The calculator treats every income entered as wages. The figures are estimates of the guideline amount. A court can order a different amount, and an existing order only changes when it is modified.