Each parent’s gross income must be determined (income from all sources).  Income can be from a W2 job, ownership of a business, self-employment, rental income, and other types of benefits can also be considered income.   If a party is voluntarily unemployed, or underemployed, the court may look to determine the intent behind that party’s status to decide whether or not income should be imputed to that parent when calculating the monthly amount of child support and that parent’s gross income.  Adjustments will then be made for work-related child care expenses incurred by either party, along with health insurance costs for the children and other extraordinary expenses either party may have for caring for the minor children.   If the parents have joint physical custody where each parent has at least 123 overnights per year with the children, then Worksheet B from the NC Child Support Guidelines is used.  If one parent has less than 123 overnights, then Worksheet A is used.  Worksheet C is used less frequently, but would be used if physical custody of two or more children is split between the parents.   The NC Child Support Guidelines is the presumptive amount of child support necessary to support the minor children in each case.  However, if the guideline amount would not meet or would exceed the children’s reasonable needs considering the relative ability of each parent to provide support would would otherwise be unjust or inappropriate then a party can ask the court to “deviate” from the guidelines and order an amount lower or higher than what the guidelines worksheet indicates.  It will then be to the judge’s discretion whether or not a deviation from the guidelines would be appropriate.