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Do not count, as earned or unearned income, child support payments refunded to the non-custodial parent. Child support is income to the child. Exclude 1/3 of child support payments an eligible child receives from a non-custodial parent. Count child and spousal support received directly by the unit as unearned income.
One touchstone of state guidelines for setting child support is that the final support award is income driven -- determined primarily by the income of the parties. It is therefore vital that parents understand what funds can be considered income under the child support guidelines, and what funds are excluded from the definition of income. Income for Purposes of Child Support. Each state's child support guidelines contains a definition of gross income..