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 Continue reading ›
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