Child Support When You’re Self-Employed
How self-employment income is calculated for support, why courts may “impute” income, and documents you’ll need.
If you own a business or freelance, the court typically starts from gross receipts and subtracts ordinary and necessary business expenses to reach a self-employment “income.” The goal is your true ability to pay, not the number on a pay stub (which you don’t have).
What gets counted
- Gross business receipts minus legitimate business expenses
- Owner’s draws, distributions, and personal use of business assets
- Depreciation and one-time capital expenses are often added back
Imputed income
If your reported income looks artificially low (e.g., undocumented expenses or under-reporting), a court may “impute” income based on your earning capacity, education, and work history. Aggressive write-offs can backfire.
Estimate your obligation using your true net self-employment income in your state’s calculator: choose your state.
Do business losses reduce support?
Only legitimate, documented losses. Recurring “losses” from a profitable business are often scrutinized and may be partly disregarded.
This article is general education, not legal or tax advice. For your exact number, open your state calculator.
Not legal or financial advice. This estimate follows the state’s statutory guideline formula but cannot capture every factor a court considers (health insurance, childcare, prior orders, deviations, imputed income).