Court Opinion

ID: 9571755
Source: CourtListenerOpinion
Date Created: 2023-08-21 20:34:53.140544+00
Date Added: 2024-06-11T12:30:55.167729
License: Public Domain

SACKETT, Judge
(concurring in part and dissenting in part).
I disagree with the majority’s decision to exclude bonus income in determining a parent’s income for purposes of applying the child support guidelines.
The child support guidelines as promulgated provide a minimal explanation of gross income. The majority of our court has elected to determine bonuses are not income under the guidelines. There is no basis for this determination. It will result in the guidelines not being applied in a uniform manner.
Bonuses are considered income for tax purposes. Consequently, a bonus will be taxed and will increase a parent’s tax. The guidelines allow income tax to be deducted in determining net monthly income. There is no basis for excluding taxable income *597from net monthly income in applying the guidelines.
To exclude bonus income will treat parents with the same taxable income differently. Two noncustodial parents may have the same income for tax purposes, but the noncustodial parent whose income comes from wages and investments would pay more child support than the noncustodial parent whose income comes from a bonus and wages and/or investments.
I find support for my position in In re Marriage of Lalone, 469 N.W.2d 695, 698 (Iowa 1991), where the court noted a bonus was income which had been taken into consideration in setting the alimony and child support amounts.