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California Family Code Section 4059

Legal Research Home > California Laws > Family Code > California Family Code Section 4059

4059.  The annual net disposable income of each parent shall be
computed by deducting from his or her annual gross income the actual
amounts attributable to the following items or other items permitted
under this article:
   (a) The state and federal income tax liability resulting from the
parties' taxable income. Federal and state income tax deductions
shall bear an accurate relationship to the tax status of the parties
(that is, single, married, married filing separately, or head of
household) and number of dependents. State and federal income taxes
shall be those actually payable (not necessarily current withholding)
after considering appropriate filing status, all available
exclusions, deductions, and credits. Unless the parties stipulate
otherwise, the tax effects of spousal support shall not be considered
in determining the net disposable income of the parties for
determining child support, but shall be considered in determining
spousal support consistent with Chapter 3 (commencing with Section
4330) of Part 3.
   (b) Deductions attributed to the employee's contribution or the
self-employed worker's contribution pursuant to the Federal Insurance
Contributions Act (FICA), or an amount not to exceed that allowed
under FICA for persons not subject to FICA, provided that the
deducted amount is used to secure retirement or disability benefits
for the parent.
   (c) Deductions for mandatory union dues and retirement benefits,
provided that they are required as a condition of employment.
   (d) Deductions for health insurance or health plan premiums for
the parent and for any children the parent has an obligation to
support and deductions for state disability insurance premiums.
   (e) Any child or spousal support actually being paid by the parent
pursuant to a court order, to or for the benefit of any person who
is not a subject of the order to be established by the court. In the
absence of a court order, any child support actually being paid, not
to exceed the amount established by the guideline, for natural or
adopted children of the parent not residing in that parent's home,
who are not the subject of the order to be established by the court,
and of whom the parent has a duty of support. Unless the parent
proves payment of the support, no deduction shall be allowed under
this subdivision.
   (f) Job-related expenses, if allowed by the court after
consideration of whether the expenses are necessary, the benefit to
the employee, and any other relevant facts.
   (g) A deduction for hardship, as defined by Sections 4070 to 4073,
inclusive, and applicable published appellate court decisions. The
amount of the hardship shall not be deducted from the amount of child
support, but shall be deducted from the income of the party to whom
it applies. In applying any hardship under paragraph (2) of
subdivision (a) of Section 4071, the court shall seek to provide
equity between competing child support orders. The Judicial Council
shall develop a formula for calculating the maximum hardship
deduction and shall submit it to the Legislature for its
consideration on or before July 1, 1995.

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Last modified: March 17, 2014