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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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