Each parent’s gross income is the actual gross income from any source, including but not limited to income from employment or self-employment, ownership or operation of a business, partnership, or corporation, retirement or pension payments, interest, trusts, annuities, capital gains, Social Security benefits, Workers’ Compensation Benefits, and unemployment benefits.  There are some specific exclusions from gross income, such as adoption assistance. Social Security payments for a particular child are handled in a special calculation.