Arizona utilizes a specific formula to determine child support obligations, a key component of which is each parent’s gross income. Gross income, for the purposes of child support calculation, is defined broadly and includes income from nearly all sources, such as salaries, wages, commissions, bonuses, dividends, pensions, interest, trust income, social security benefits, and even self-employment income. Imputed income may also be considered if a parent is voluntarily unemployed or underemployed, potentially based on prior work history or earning capacity.
Accurately determining income is paramount to ensuring equitable child support orders, as the financial responsibility is allocated proportionally based on each parent’s contribution. This system aims to maintain, as closely as possible, the standard of living the child would have experienced had the parents remained together. This calculation is also periodically reviewed and adjusted, recognizing that financial circumstances can change over time. Failing to accurately report income can result in penalties or modifications to the support order.
