Georgia Child Support Definitions

If the Gross Income of the Non-Custodial Parent is greater than $75,000 per year the court may reduce the amount of child support as determined by the applicable percentages.

In addition, the court will vary the final award of child support, up or down, from the range enumerated above upon a written finding that the presence of one or more of the following special circumstances makes the presumptive amount of support either excessive or inadequate:

(1) Ages of the children;
(2) A child’s extraordinary medical costs or needs in addition to
accident and sickness insurance, provided that all such costs or
needs shall be considered if no insurance is available;
(3) Educational costs;
(4) Day-care costs;
(5) Shared physical custody arrangements, including extended
visitation;
(6) A party’s other support obligations to another household;
(7) Income that should be imputed to a party because of
suppression of income;
(8) In-kind income for the self-employed, such as reimbursed meals
or a company car;
(9) Other support a party is providing or will be providing, such
as payment of a mortgage;
(10) A party’s own extraordinary needs, such as medical expenses;
(11) Extreme economic circumstances including but not limited to:
(A) Unusually high debt structure; or
(B) Unusually high income of either party or both parties, which
shall be construed as individual gross income of over $75,000.00
per annum;
(12) Historical spending in the family for children which varies
significantly from the percentage table;
(13) Considerations of the economic cost-of-living factors of the
community of each party, as determined by the trier of fact;
(14) In-kind contribution of either parent;
(15) The income of the custodial parent;
(16) The cost of accident and sickness insurance coverage for
dependent children included in the order;
(17) Extraordinary travel expenses to exercise visitation or
shared physical custody; and
(18) Any other factor which the trier of fact deems to be required
by the ends of justice.

DEFINITIONS:

Gross Monthly Income

(1) Computation of child support shall be based upon gross income;

(2) For the purpose of determining the obligor’s child support
obligation, gross income shall include 100 percent of wage and
salary income and other compensation for personal services,
interest, dividends, net rental income, self-employment income,
and all other income, except need-based public assistance;

(3) The earning capacity of an asset of a party available for
child support may be used in determining gross income. The
reasonable earning potential of an asset may be determined by
multiplying its equity by a reasonable rate of interest. The
amount generated by that calculation should be added to the
obligor’s gross monthly income;

(4) Allowable expenses deducted to calculate self-employment
income that personally benefit the obligor, or economic in-kind
benefits received by an employed obligor, may be included in
calculating the obligor’s gross monthly income