Opinion ID: 2581416
Heading Depth: 2
Heading Rank: 2

Heading: Spousal Maintenance Is Income In Calculating Child Support

Text: The Idaho Child Support Guidelines (I.C.S.G.) are found in Idaho Rule of Civil Procedure 6(c)(6). I.C.S.G. § 6 states the following: For purposes of these Guidelines, Guidelines Income shall include: (a) the gross income of the parents and (b) if applicable, fringe benefits and/or potential income; less adjustments as set forth in Section 7. (a) Gross Income Defined. (1) Gross income. (i) Gross income includes income from any source, and includes, but is not limited to, income from salaries, wages, commissions, bonuses, dividends, pensions, interest, trust income, annuities, social security benefits, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, alimony, maintenance, any veteran's benefits received, education grants, scholarships, other financial aid and disability and retirement payments ... Child support received is assumed to be spent on the child and is not income to the parent. (Emphasis added). It appears to be an unusual situation when a non-custodial parent pays child support to the custodial parent while receiving spousal maintenance from the custodial parent. Nevertheless, Rule 6(c)(6) is clear that spousal maintenance is to be included in the calculation of gross income for the purpose of establishing child support payments. Encompassed within this issue is the effect of the spousal maintenance payments on the calculation of Stephen's gross income. Section 7 of the I.C.S.G. allows for adjustments in the form of a deduction to gross income for spousal maintenance payments prior to the calculation of child support payments. However, the trial court did not adjust Stephen's income for spousal maintenance payments. On remand it will be necessary to make this adjustment. On appeal, the district court included child support payments made by Sherry in the calculation of Stephen's income. Section 6 of the I.C.S.G. provides that [c]hild support received is assumed to be spent on the child and is not income of the parent. I.C.S.G. § 6(a)(1)(i). Consequently, the district court should not have included child support payments in the calculation of Stephen's gross income, and this adjustment should not be made by the trial court upon remand.