Opinion ID: 884138
Heading Depth: 1
Heading Rank: 4

Heading: David's net income

Text: David's first assignment of error is the District Court's classification of David's self-employment earnings as wages, instead of as self-employment net earnings. On appeal, David claims that the District Court calculated his net income as $50,000, when in actuality his net income is much less. Upon review of the District Court's findings, we note that David is mistaken and the District Court calculated his net income to be $30,040. The District Court listed David's $50,000 income under the section of the child support guidelines worksheet labeled Gross income (annual). This section includes self-employment net earnings as well as wages and various other sources of income. There is no indication in the record that the District Court intended to categorize this income as wages and not as self-employment net earnings. The District Court took into consideration the fact that a self-employed individual has greater taxes for such items as social security in the Allowable deductions (annual) portion of the worksheet. In David's case, his total allowable deductions, including alimony, federal, state, old fund, and social security taxes, totaled $19,960. David's total net income was, therefore, accurately calculated by the District Court as $30,040 which coincides with David's contention on appeal that [his] net earning at best as reflected by his own tax returns is not even $40,000. Accordingly, we affirm the District Court's calculation of David's net income.