In family law, financial calculations must strictly comply with statutory requirements to ensure fairness and accuracy. When trial courts base support obligations on gross income rather than net income, the result can significantly overstate a parent’s ability to pay. A recent decision from a Florida court highlights this principle, reversing a trial court’s child support determination that improperly relied on gross income figures. If you are involved in a child support dispute in Florida, a Miami family law attorney can help ensure that all income calculations follow the statutory guidelines set forth in Florida law.
Factual and Procedural Background
It is reported that the plaintiff and defendant were involved in dissolution proceedings. The plaintiff operated as a self-employed cosmetologist who rented a salon booth and bore responsibility for her supplies, tools, and licensing. Her federal income tax returns reflected that her reported business income was derived from gross receipts minus ordinary and necessary expenses. In 2019, she reported gross annual receipts of $62,287 with business expenses totaling $21,408, leaving $40,879 in annual business income. Her 2020 return showed a similar pattern, with reported business income after expenses of $29,269. For 2021, her testimony and financial affidavit indicated a gross monthly income after expenses of approximately $3,078.
It is alleged that the trial court concluded that both parties earned roughly equal incomes of about $60,000 per year and therefore determined that neither party was entitled to child support. The plaintiff appealed several of these rulings, challenging the trial court’s treatment of her income and the resulting child support calculations. She argued, in part, that this finding was inconsistent with the documentary evidence, which demonstrated a significantly lower net income after business expenses and allowable tax deductions
Legal Standards Governing Child Support Determinations
It is reported that Florida law requires courts to base child support determinations on each party’s net income, not gross income. Section 61.30 of the Florida Statutes sets forth detailed guidelines for calculating net income by subtracting allowable deductions from gross earnings. Allowable deductions include federal income tax, self-employment tax, and Social Security contributions, among others. The statute explicitly provides that self-employed individuals must calculate business income as gross receipts less ordinary and necessary expenses required to produce that income.
On appeal, the court noted that the trial court’s use of gross income violated these statutory directives. The court emphasized that an abuse of discretion occurs when a trial court calculates child support using gross, rather than net, income. It further observed that the trial court’s findings lacked competent, substantial evidence to support its conclusion that the plaintiff earned between $60,000 and $70,000 per year. Her tax returns and testimony established substantially lower income figures that should have been used in accordance with section 61.30.
The court explained that child support calculations must be supported by both evidence and mathematical accuracy. Questions of mathematical computation are reviewed de novo, meaning the appellate court examines them without deference to the trial court. Upon reviewing the record, the court determined that the trial court’s findings of the plaintiff’s income were inconsistent with the evidence presented and failed to comply with the statutory framework governing child support determinations.
Because the trial court relied on gross income, the court held that the child support calculation could not stand. It reversed that portion of the final judgment and remanded the case for the trial court to recalculate the parties’ respective child support obligations based on net income as defined by statute. The court affirmed all other aspects of the judgment.
Talk to a Trusted Miami Child Support Attorney
If you believe your child support obligation or entitlement was calculated incorrectly, you may have grounds to seek review or modification. A knowledgeable attorney can evaluate the financial findings in your case and ensure that all calculations comply with section 61.30 of the Florida Statutes. At The Law Offices of Sandy T. Fox, P.A., our experienced Miami child support attorneys represent clients throughout South Florida in complex family law matters. Call us at 800-596-0579 or contact us online to schedule a confidential consultation.