Our Services
Income Determination (Guideline Income)
Where a payor's income is not readily apparent — for the self-employed, business owners, or those with corporate, investment, or foreign income — determining the income available for support becomes a technical exercise. We prepare independent income determination reports that quantify guideline income in accordance with the Federal Child Support Guidelines and the Spousal Support Advisory Guidelines.
We examine personal and corporate financial statements, the reasonableness of expenses, and any amounts appropriately added back or attributed, to arrive at a clear, defensible income figure that withstands scrutiny in negotiation, mediation, or court.
When you need an income determination report
- The payor is self-employed or earns income through a corporation
- Pre-tax corporate income may be available for support
- Personal expenses may be running through a business
- Income is irregular, includes bonuses or dividends, or comes from abroad
- There is a dispute over whether income should be imputed
What you receive
A clear report setting out the income available for support, the adjustments made, and the reasoning behind them — written to be understood by counsel and the court, and supported through to testimony where required.
Frequently Asked Questions
- What is guideline income?
- The income figure used to calculate child (and often spousal) support under the Federal Child Support Guidelines. For straightforward employment income it is close to line 15000 of the tax return; for business owners it often requires adjustment.
- Why does a business owner's support income differ from their tax return?
- Because pre-tax corporate income, discretionary expenses, and non-arm's-length arrangements can affect the income genuinely available for support, beyond what appears on a personal return.
- What is imputed income?
- Income attributed to a payor where their reported income does not reflect what is truly available — for example, where income has been diverted, understated, or a party is intentionally under-employed.
- Do you also value the business?
- Yes. Income determination and business valuation are often needed together in the same family law matter, and we can prepare both in one coordinated engagement.
Related services
From our clients
A family law lawyer on our clear, well-organized reports and fast turnaround.
Read the testimonial