In Pennsylvania, child support is based on an income-driven system. To calculate child support, both parties' net incomes are obtained and then applied to a guideline. Pursuant to 23 Pa. C.S. §4302, for purposes of child support, "income" includes compensation for services, including, but not limited to, wages, salaries, bonuses, fees, compensation in kind, commissions and other similar items. Income also includes income derived from businesses, gains derived from dealings in property, interest, rents, royalties, dividends, annuities and income from life insurance and endowment contracts.
Gifts May Warrant Deviation in Child Support Calculation
The Legal Intelligencer
June 11, 2013