Child Support Enforcement - Sarpy County Nebraska
Child Support Enforcement - Sarpy County Nebraska
Child Support Enforcement - Sarpy County Nebraska
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§43-1711 Income, defined.<br />
Income shall mean (1) compensation paid, payable, due, or to be due for personal services,<br />
whether denominated as wages, salary, earnings, income, commission, bonus, or otherwise, and<br />
shall include any periodic payments pursuant to a pension or a retirement program and<br />
dividends, and (2) any other income from whatever source derived.<br />
Source: Laws 1985, Second Spec. Sess., LB 7, § 31; Laws 1993, LB 523, § 13<br />
Total Monthly Income is defined as the “income of both parties derived from all<br />
sources, except all means-tested public assistance benefits and payments received for<br />
children of prior marriages.” – <strong>Nebraska</strong> <strong>Child</strong> <strong>Support</strong> Guidelines, §4-204<br />
A note about Military Pay and Benefits:<br />
Members of the military are often eligible for multiple types of pay, including base<br />
pay, BAS (Basic Allowance for Subsistence) and BAH (Basic Allowance for Housing).<br />
While base pay and other types of pay (incentive pay, enlistment bonuses, hardship<br />
duty pay, to name a few) are taxable income, BAH and BAS are not.<br />
See the following IRS publication for a complete breakdown:<br />
www.irs.gov/publications/p3/ar02.html#en_US_publink100095947<br />
All veterans benefits, of whatever type or source, are tax EXEMPT. See<br />
www.military.com/veterans-report/veterans-benefits-not-taxable. These non-taxable<br />
benefits include education, training and subsistence allowances; disability<br />
compensation and pension payments for disabilities; grants for homes designed for<br />
wheelchair living; grants for motor vehicles for veterans who lost their sight or the use of<br />
their limbs; veterans' insurance proceeds and dividends; benefits under a dependentcare<br />
assistance program; and payments made under the compensated work therapy<br />
program. Tax information for members of the military is available on the IRS website.<br />
A link to DFAS and military pay charts is available here> www.dfas.mil/dfas.html<br />
Brockman v. Brockman, 264 Neb. 106, 646 N.W.2d 594 (2002)<br />
[F]ood stamps are means-tested public assistance benefits that are excluded from<br />
income pursuant to paragraph D of the Guidelines.<br />
Dueling v. Dueling, 257 Neb. 862, 601 N.W.2d 516 (1999)<br />
All income from employment, whether full time or part time, must be included in<br />
the initial calculation, which then becomes a rebuttable presumption of<br />
appropriate support. A parent who believes that the inclusion of certain income<br />
would be unjust or inappropriate may rebut the presumption by offering evidence in<br />
support of his or her position that a deviation from the guidelines is warranted for<br />
that reason.<br />
A determination of whether to include income from a second job should be made on<br />
a case-by-case basis, in the context of whether deviation from the guidelines by<br />
exclusion of such income is necessary to achieve a fair and equitable child support<br />
order.<br />
Relevant considerations include the previous history of employment, the<br />
qualifications for the second job, the extent to which the parent may be under<br />
employed in the primary job, the health of the individual, the needs of the family, the<br />
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