Parents
Case caption
Income
Statutory definition of income, NMSA 1978, § 40-4-11.1(C)
C. For purposes of the guidelines specified in this section:
(1) "income" means actual gross income of a parent if employed to full capacity or potential income if unemployed or underemployed. The gross income of a parent means only the income and earnings of that parent and not the income of subsequent spouses, notwithstanding the community nature of both incomes after remarriage; and
(2) "gross income" includes income from any source and includes but is not limited to income from salaries, wages, tips, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, significant in-kind benefits that reduce personal living expenses, prizes and alimony or maintenance received, provided:
(a) "gross income" shall not include benefits received from: 1) means-tested public assistance programs, including but not limited to temporary assistance for needy families, supplemental security income and general assistance; 2) the earnings or public assistance benefits of a child who is the subject of a child support award; or 3) child support received by a parent for the support of other children;
(b) for income from self-employment, rent, royalties, proprietorship of a business or joint ownership of a partnership or closely held corporation, "gross income" means gross receipts minus ordinary and necessary expenses required to produce such income, but ordinary and necessary expenses do not include expenses determined by the court to be inappropriate for purposes of calculating child support;
(c) "gross income" shall not include the amount of alimony payments actually paid in compliance with a court order;
(d) "gross income" shall not include the amount of child support actually paid by a parent in compliance with a court order for the support of prior children; and
(e) "gross income" shall not include a reasonable amount for a parent's obligation to support prior children who are in that parent's custody. A duty to support subsequent children is not ordinarily a basis for reducing support owed to children of the parties but may be a defense to a child support increase for the children of the parties. In raising such a defense, a party may use Table A as set forth in Subsection M of this section to calculate the support for the subsequent children.
NMSA 1978, § 40-4-11.1(C) (as amended by Laws 2023, S.B. 223, effective January 1, 2024). Enacted text (S.B. 223). Deductions under (c)–(e) go in the Deductions row.
Children and timesharing
All children share the same timesharing. Enter the number of 24-hour days per year they spend with Parent 1. Less than 35% of the year with a parent is basic visitation; otherwise the arrangement is shared responsibility.
For children with different timesharing (Erickson v. Erickson, 1999-NMCA-056). Enter the number of 24-hour days per year each child spends with Parent 1. A child who spends less than 35% of the year with a parent is in basic visitation; otherwise the arrangement is shared responsibility.
| Child | Days with Parent 1 | Days with Parent 2 | Arrangement |
|---|
Method
Additional monthly expenses
Enter what each parent actually pays: the children's health and dental insurance premium, work-related child care (yearly cost ÷ 12 if it varies), and additional expenses under § 40-4-11.1(K). When children are calculated on separate worksheets, enter each expense with the group it belongs to.