{"data":{"id":"us-ok/okla.-stat.-tit.-43-43-118b","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 43, § 43-118B","heading":"Computation of gross income - Imputed income - Self-","body":"employment income - Fringe benefits - Social Security Title II\n\nbenefits.\n\nA. As used in Section 118 et seq. of this title:\n\n1. \"Gross income\" includes earned and passive income from any\n\nsource, except as excluded in this section;\n\n2. \"Earned income\" is defined as income received from labor or\n\nthe sale of goods or services and includes, but is not limited to,\n\nincome from:\n\na. salaries,\n\nb. wages,\n\nc. tips,\n\nd. commissions,\n\ne. bonuses,\n\nf. severance pay, and\n\ng. military pay including hostile fire or imminent danger\n\npay, combat pay, family separation pay, or hardship\n\nduty location pay; and\n\n3. \"Passive income\" is defined as all other income and\n\nincludes, but is not limited to, income from:\n\na. dividends,\n\nb. pensions,\n\nc. rent,\n\nd. interest income,\n\ne. trust income,\n\nf. support alimony being received from someone other than\n\nthe other parent in this case,\n\ng. annuities,\n\nh. social security benefits,\n\ni. workers' compensation benefits,\n\nj. unemployment insurance benefits,\n\nk. disability insurance benefits,\n\nl. gifts,\n\nm. prizes,\n\nn. gambling winnings,\n\no. lottery winnings, and\n\np. royalties.\n\nB. Income specifically excluded is:\n\n1. Actual child support received for children not before the\n\ncourt;\n\n2. Adoption Assistance subsidy paid by the Department of Human\n\nServices;\n\n3. Benefits received from means-tested public assistance\n\nprograms including, but not limited to:\n\na. Temporary Assistance for Needy Families (TANF),\n\nb. Supplemental Security Income (SSI),\n\nc. Food Stamps, and\n\nd. General Assistance and State Supplemental Payments for\n\nAged, Blind and the Disabled;\n\n4. The income of the child from any source including, but not\n\nlimited to, trust income and social security benefits drawn on the\n\ndisability of the child; and\n\n5. Payments received by the parent for the care of foster\n\nchildren.\n\nC. Determining gross income.\n\n1. For purposes of computing gross income of the parents, gross\n\nincome shall include for each parent whichever is the most equitable\n\nof:\n\na. all current monthly gross income described in this\n\nsection, plus such overtime and supplemental income as\n\nthe court deems appropriate,\n\nb. the average of the gross monthly income for the time\n\nactually employed during the previous year, or\n\nc. gross monthly income imputed as set forth in paragraph\n\n3 of this subsection.\n\n2. If a parent is permanently physically or mentally\n\nincapacitated or incarcerated for more than one hundred eighty (180)\n\nconsecutive days, the child support obligation shall be computed on\n\nthe basis of current monthly gross income. For purposes of\n\ncomputing gross income of the parents in such circumstances, gross\n\nincome shall not be imputed as set forth in paragraph 3 of this\n\nsubsection unless the obligor's incarceration is a result of\n\nindirect contempt of court for failure to pay child support, the\n\ncrime of omission to provide child support or for any offense for\n\nwhich the obligee's dependent child or the obligee was a victim.\n\n3. Imputed income.\n\nIf evidence of current or average income of a parent is not\n\navailable or not the most equitable, the court may consider the\n\nfollowing factors to impute the parent's monthly gross income:\n\na. the average wages and hours worked in the parent's\n\nparticular industry and geographic area and the\n\nparent's education, training, work experience and\n\nability to work,\n\nb. wages the parent could earn consistent with the\n\nminimum wage rate of not less than twenty-five (25)\n\nhours per week,\n\nc. whether a parent has been determined by the court to\n\nbe willfully or voluntarily underemployed or\n\nunemployed including whether unemployment or\n\nunderemployment for the purpose of pursuing additional\n\ntraining or education is reasonable in light of the\n\nobligation of the parent to support his or her\n\nchildren or other voluntary action to reduce a\n\nparent's income,\n\ndetermined by the court to\n\nbe willfully or voluntarily underemployed or\n\nunemployed including whether unemployment or\n\nunderemployment for the purpose of pursuing additional\n\ntraining or education is reasonable in light of the\n\nobligation of the parent to support his or her\n\nchildren or other voluntary action to reduce a\n\nparent's income,\n\nd. the lifestyle of the parent including ownership of\n\nvaluable assets and resources, whether in the name of\n\nthe parent or the current spouse of the parent, that\n\nappears inappropriate or unreasonable for the income\n\nclaimed by the parent,\n\ne. the role of the parent as caretaker of a handicapped\n\nor seriously ill child of that parent, or any other\n\nhandicapped or seriously ill relative for whom that\n\nparent has assumed the role of caretaker which\n\neliminates or substantially reduces the ability of the\n\nparent to work outside the home, and the need of that\n\nparent to continue in that role in the future, or\n\nf. any additional factors deemed relevant to the\n\nparticular circumstances of the case.\n\nD. Self-employment income.\n\n1. Income from self-employment includes income from, but not\n\nlimited to, business operations, work as an independent contractor\n\nor consultant, sales of goods or services, and rental properties,\n\nless ordinary and reasonable expenses necessary to produce such\n\nincome.\n\n2. A determination of business income for tax purposes shall\n\nnot control for purposes of determining a child support obligation.\n\nAmounts allowed by the Internal Revenue Service for accelerated\n\ndepreciation or investment tax credits shall not be considered\n\nreasonable expenses.\n\n3. The district or administrative court shall deduct from self-\n\nemployment gross income an amount equal to the employer contribution\n\nfor F.I.C.A. tax which an employer would withhold from an employee's\n\nearnings on an equivalent gross income amount.\n\nE. Fringe benefits.\n\n1. Fringe benefits for inclusion as income or in-kind\n\nremuneration received by a parent in the course of employment, or\n\noperation of a trade or business, shall be counted as income if they\n\nsignificantly reduce personal living expenses.\n\n2. Such fringe benefits might include, but are not limited to,\n\nper diem or other allowance, company car, housing, or room and\n\nboard.\n\n3. Basic Allowance for Housing, Basic Allowance for\n\nSubsistence, and Variable Housing Allowances for service members are\n\nconsidered income for the purposes of determining child support.\n\n4. Fringe benefits do not include employee benefits that are\n\ntypically added to the salary, wage, or other compensation that a\n\nparent may receive as a standard added benefit, such as employer\n\ncontributions to portions of health insurance premiums or employer\n\ncontributions to a retirement or pension plan.\n\nF. Social Security Title II benefits.\n\n1. Social Security Title II benefits received by a child shall\n\nbe included as income to the parent on whose account the benefit of\n\nthe child is drawn and applied against the support obligation\n\nordered to be paid by that parent. If the benefit of the child is\n\ndrawn from the disability of the child, the benefit of the child is\n\nnot added to the income of either parent and not deducted from the\n\nobligation of either parent.\n\n2. Child support greater than social security benefit.\n\nIf the child support award due after calculating the child\n\nsupport guidelines is greater than the social security benefit\n\nreceived on behalf of the child, the obligor shall be required to\n\npay the amount exceeding the social security benefit as part of the\n\nchild support award in the case.\n\n3. Child support equal to or less than social security\n\nbenefits.\n\na. If the child support award due after calculating the\n\nchild support guidelines is less than or equal to the\n\nsocial security benefit received on behalf of the\n\nchild, the child support obligation of that parent is\nrequired to\n\npay the amount exceeding the social security benefit as part of the\n\nchild support award in the case.\n\n3. Child support equal to or less than social security\n\nbenefits.\n\na. If the child support award due after calculating the\n\nchild support guidelines is less than or equal to the\n\nsocial security benefit received on behalf of the\n\nchild, the child support obligation of that parent is\n\nmet and no additional child support amount must be\n\npaid by that parent.\n\nb. Any social security benefit amounts which are greater\n\nthan the support ordered by the court shall be\n\nretained by the caretaker for the benefit of the child\n\nand shall not be used as a reason for decreasing the\n\nchild support order or reducing arrearages.\n\nc. The child support computation form shall include a\n\nnotation regarding the use of social security benefits\n\nas offset.\n\n4. a. Calculation of child support as provided in subsection\n\nF of this section shall be effective no earlier than\n\nthe date on which the motion to modify was filed.\n\nb. The court may determine if, under the circumstances of\n\nthe case, it is appropriate to credit social security\n\nbenefits paid to the custodial person prior to a\n\nmodification of child support against the past-due\n\nchild support obligation of the noncustodial parent.\n\nc. The noncustodial parent shall not receive credit for\n\nany social security benefits paid directly to the\n\nchild.\n\nd. Any credit granted by the court pursuant to\n\nsubparagraph b of this paragraph shall be limited to\n\nthe time period during which the social security\n\nbenefit was paid, or the time period covered by a lump\n\nsum for past social security benefits.\n\nG. Veterans disability compensation benefits received by a\n\nchild shall be treated in the same manner as Social Security Title\n\nII benefits as provided in subsection F of this section.","path":["OK Code","Title 43"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os43.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"df7643c791c6858b3bfb9f751717f06800c50d91a5f42dcd7eac9adfc18876c2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-43-43-118a","next":"us-ok/okla.-stat.-tit.-43-43-118c"},"notice":"GroundRules: Original legal text. Not legal advice."}