Section 4058 Of Article 2. Statewide Uniform Guideline From California Family Law Code >> Division 9. >> Part 2. >> Chapter 2. >> Article 2.
4058
. (a) The annual gross income of each parent means income from
whatever source derived, except as specified in subdivision (c) and
includes, but is not limited to, the following:
(1) Income such as commissions, salaries, royalties, wages,
bonuses, rents, dividends, pensions, interest, trust income,
annuities, workers' compensation benefits, unemployment insurance
benefits, disability insurance benefits, social security benefits,
and spousal support actually received from a person not a party to
the proceeding to establish a child support order under this article.
(2) Income from the proprietorship of a business, such as gross
receipts from the business reduced by expenditures required for the
operation of the business.
(3) In the discretion of the court, employee benefits or
self-employment benefits, taking into consideration the benefit to
the employee, any corresponding reduction in living expenses, and
other relevant facts.
(b) The court may, in its discretion, consider the earning
capacity of a parent in lieu of the parent's income, consistent with
the best interests of the children.
(c) Annual gross income does not include any income derived from
child support payments actually received, and income derived from any
public assistance program, eligibility for which is based on a
determination of need. Child support received by a party for children
from another relationship shall not be included as part of that
party's gross or net income.