Oklahoma Statutes
Title 43. Marriage and Family
§43-118B. Computation of gross income - Imputed income - Self-employment income - Fringe benefits - Social Security Title II benefits.

A. As used in Section 118 et seq. of this title:

1. "Gross income" includes earned and passive income from any source, except as excluded in this section;
2. "Earned income" is defined as income received from labor or the sale of goods or services and includes, but is not limited to, income from:
3. "Passive income" is defined as all other income and includes, but is not limited to, income from:
B. Income specifically excluded is:
1. Actual child support received for children not before the court;
2. Adoption Assistance subsidy paid by the Department of Human Services;
3. Benefits received from means-tested public assistance programs including, but not limited to:
4. The income of the child from any source including, but not limited to, trust income and social security benefits drawn on the disability of the child; and
5. Payments received by the parent for the care of foster children.
C. Determining gross income.
1. For purposes of computing gross income of the parents, gross income shall include for each parent whichever is the most equitable of:
2. If a parent is permanently physically or mentally incapacitated or incarcerated for more than one hundred eighty (180) consecutive days, the child support obligation shall be computed on the basis of current monthly gross income. For purposes of computing gross income of the parents in such circumstances, gross income shall not be imputed as set forth in paragraph 3 of this subsection unless the obligor's incarceration is a result of indirect contempt of court for failure to pay child support, the crime of omission to provide child support or for any offense for which the obligee's dependent child or the obligee was a victim.
3. Imputed income.
If evidence of current or average income of a parent is not available or not the most equitable, the court may consider the following factors to impute the parent's monthly gross income:
D. Self-employment income.
1. Income from self-employment includes income from, but not limited to, business operations, work as an independent contractor or consultant, sales of goods or services, and rental properties, less ordinary and reasonable expenses necessary to produce such income.
2. A determination of business income for tax purposes shall not control for purposes of determining a child support obligation. Amounts allowed by the Internal Revenue Service for accelerated depreciation or investment tax credits shall not be considered reasonable expenses.
3. The district or administrative court shall deduct from self-employment gross income an amount equal to the employer contribution for F.I.C.A. tax which an employer would withhold from an employee's earnings on an equivalent gross income amount.
E. Fringe benefits.
1. Fringe benefits for inclusion as income or in-kind remuneration received by a parent in the course of employment, or operation of a trade or business, shall be counted as income if they significantly reduce personal living expenses.
2. Such fringe benefits might include, but are not limited to, per diem or other allowance, company car, housing, or room and board.
3. Basic Allowance for Housing, Basic Allowance for Subsistence, and Variable Housing Allowances for service members are considered income for the purposes of determining child support.
4. Fringe benefits do not include employee benefits that are typically added to the salary, wage, or other compensation that a parent may receive as a standard added benefit, such as employer contributions to portions of health insurance premiums or employer contributions to a retirement or pension plan.
F. Social Security Title II benefits.
1. Social Security Title II benefits received by a child shall be included as income to the parent on whose account the benefit of the child is drawn and applied against the support obligation ordered to be paid by that parent. If the benefit of the child is drawn from the disability of the child, the benefit of the child is not added to the income of either parent and not deducted from the obligation of either parent.
2. Child support greater than social security benefit.
If the child support award due after calculating the child support guidelines is greater than the social security benefit received on behalf of the child, the obligor shall be required to pay the amount exceeding the social security benefit as part of the child support award in the case.
3. Child support equal to or less than social security benefits.
4.a.Calculation of child support as provided in subsection F of this section shall be effective no earlier than the date on which the motion to modify was filed.
G. Veterans disability compensation benefits received by a child shall be treated in the same manner as Social Security Title II benefits as provided in subsection F of this section.
Added by Laws 2008, c. 407, § 3, eff. July 1, 2009. Amended by Laws 2021, c. 286, § 2, eff. Nov. 1, 2021.

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