Streets Law

View Original

Florida child support: Statutory Deductions and Time-sharing credit

Posted by Nydia Streets of Streets Law in Florida Child Support

When child support is calculated in Florida, net incomes are used to determine the support amount. Net income is determined by subtracting from gross income certain statutorily-mandated deductions such as taxes, health insurance premiums, mandatory union dues, and more. The calculation of net income was an issue in the case J.H.M. v. E.A.G., 2D20-2924 (Fla. 2d DCA April 5, 2023).

In this paternity case, retroactive child support was established. The father presented evidence of mandatory union dues, mandatory retirement payments and health insurance premiums for the retroactive period, but the trial court’s order did not include deductions for these payments in calculating the retroactive support. The trial court’s order also did not provide for a deduction for court-ordered child support paid by the father for his other two children. Last, the order did not give the father a credit for more than 20 percent overnights he would be exercising with the parties’ child. The father appealed.

The appellate court reversed, first holding “Through his financial affidavits and hearing testimony, Father presented evidence of his mandatory union dues, mandatory retirement payments, and health insurance payments. Mother argued against these deductions, but she didn't present any evidence to refute them. Therefore, pursuant to section 61.30(3)(c)–(e), the trial court should have deducted Father's mandatory union dues, mandatory retirement payments, and health insurance payments in calculating Father's net income.”

As to the credit for child support paid for other children, the court held “The trial court also should have deducted Father's court-ordered support for his two children from a previous relationship, as section 61.30(3)(f) requires. [internal citation omitted]. For this deduction to apply, the support must be ‘court-ordered,’ and it must be ‘actually paid.’ See § 61.30(3)(f). Father presented evidence of both through his financial affidavits, hearing testimony, and a 2014 court order he admitted into evidence. Mother presented a 2016 order from the same court and argued it reduced the amount of Father's court-ordered support. But Mother didn't dispute that a court ordered Father to pay at least some amount of support for his two other children, and she didn't present any evidence to contest Father's showing that he actually paid it. Thus, the trial court should have determined what the amount of court-ordered support was and deducted it under section 61.30(3)(f).” The court noted that although the trial court found issues with the father’s credibility, it was not permitted to outright deny the father a deduction for the court-ordered child support paid for his other children.

Last the court held “In awarding prospective child support, the trial court did not make any adjustments under section 61.30(11)(b). This was error because the parenting plan provides for the child to spend more than twenty percent of the overnights of the year with Father. The trial court should have adjusted the prospective award accordingly under section 61.30(11)(b).” If you are facing child support issues in your Florida family law case, contact a Miami child support lawyer for guidance.