Okla. Stat. tit. 43, § 43-118B

employment income - Fringe benefits - Social Security Title II

benefits.

A. As used in Section 118 et seq. of this title:

1. "Gross income" includes earned and passive income from any

source, except as excluded in this section;

2. "Earned income" is defined as income received from labor or

the sale of goods or services and includes, but is not limited to,

income from:

a. salaries,

b. wages,

c. tips,

d. commissions,

e. bonuses,

f. severance pay, and

g. military pay including hostile fire or imminent danger

pay, combat pay, family separation pay, or hardship

duty location pay; and

3. "Passive income" is defined as all other income and

includes, but is not limited to, income from:

a. dividends,

b. pensions,

c. rent,

d. interest income,

e. trust income,

f. support alimony being received from someone other than

the other parent in this case,

g. annuities,

h. social security benefits,

i. workers' compensation benefits,

j. unemployment insurance benefits,

k. disability insurance benefits,

l. gifts,

m. prizes,

n. gambling winnings,

o. lottery winnings, and

p. royalties.

B. Income specifically excluded is:

1. Actual child support received for children not before the

court;

2. Adoption Assistance subsidy paid by the Department of Human

Services;

3. Benefits received from means-tested public assistance

programs including, but not limited to:

a. Temporary Assistance for Needy Families (TANF),

b. Supplemental Security Income (SSI),

c. Food Stamps, and

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d. General Assistance and State Supplemental Payments for

Aged, Blind and the Disabled;

4. The income of the child from any source including, but not

limited to, trust income and social security benefits drawn on the

disability of the child; and

5. Payments received by the parent for the care of foster

children.

C. Determining gross income.

1. For purposes of computing gross income of the parents, gross

income shall include for each parent whichever is the most equitable

of:

a. all current monthly gross income described in this

section, plus such overtime and supplemental income as

the court deems appropriate,

b. the average of the gross monthly income for the time

actually employed during the previous year, or

c. gross monthly income imputed as set forth in paragraph

3 of this subsection.

2. If a parent is permanently physically or mentally

incapacitated or incarcerated for more than one hundred eighty (180)

consecutive days, the child support obligation shall be computed on

the basis of current monthly gross income. For purposes of

computing gross income of the parents in such circumstances, gross

income shall not be imputed as set forth in paragraph 3 of this

subsection unless the obligor's incarceration is a result of

indirect contempt of court for failure to pay child support, the

crime of omission to provide child support or for any offense for

which the obligee's dependent child or the obligee was a victim.

3. Imputed income.

If evidence of current or average income of a parent is not

available or not the most equitable, the court may consider the

following factors to impute the parent's monthly gross income:

a. the average wages and hours worked in the parent's

particular industry and geographic area and the

parent's education, training, work experience and

ability to work,

b. wages the parent could earn consistent with the

minimum wage rate of not less than twenty-five (25)

hours per week,

c. whether a parent has been determined by the court to

be willfully or voluntarily underemployed or

unemployed including whether unemployment or

underemployment for the purpose of pursuing additional

training or education is reasonable in light of the

obligation of the parent to support his or her

children or other voluntary action to reduce a

parent's income,

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determined by the court to

be willfully or voluntarily underemployed or

unemployed including whether unemployment or

underemployment for the purpose of pursuing additional

training or education is reasonable in light of the

obligation of the parent to support his or her

children or other voluntary action to reduce a

parent's income,

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d. the lifestyle of the parent including ownership of

valuable assets and resources, whether in the name of

the parent or the current spouse of the parent, that

appears inappropriate or unreasonable for the income

claimed by the parent,

e. the role of the parent as caretaker of a handicapped

or seriously ill child of that parent, or any other

handicapped or seriously ill relative for whom that

parent has assumed the role of caretaker which

eliminates or substantially reduces the ability of the

parent to work outside the home, and the need of that

parent to continue in that role in the future, or

f. any additional factors deemed relevant to the

particular circumstances of the case.

D. Self-employment income.

1. Income from self-employment includes income from, but not

limited to, business operations, work as an independent contractor

or consultant, sales of goods or services, and rental properties,

less ordinary and reasonable expenses necessary to produce such

income.

2. A determination of business income for tax purposes shall

not control for purposes of determining a child support obligation.

Amounts allowed by the Internal Revenue Service for accelerated

depreciation or investment tax credits shall not be considered

reasonable expenses.

3. The district or administrative court shall deduct from self-

employment gross income an amount equal to the employer contribution

for F.I.C.A. tax which an employer would withhold from an employee's

earnings on an equivalent gross income amount.

E. Fringe benefits.

1. Fringe benefits for inclusion as income or in-kind

remuneration received by a parent in the course of employment, or

operation of a trade or business, shall be counted as income if they

significantly reduce personal living expenses.

2. Such fringe benefits might include, but are not limited to,

per diem or other allowance, company car, housing, or room and

board.

3. Basic Allowance for Housing, Basic Allowance for

Subsistence, and Variable Housing Allowances for service members are

considered income for the purposes of determining child support.

4. Fringe benefits do not include employee benefits that are

typically added to the salary, wage, or other compensation that a

parent may receive as a standard added benefit, such as employer

contributions to portions of health insurance premiums or employer

contributions to a retirement or pension plan.

F. Social Security Title II benefits.

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1. Social Security Title II benefits received by a child shall

be included as income to the parent on whose account the benefit of

the child is drawn and applied against the support obligation

ordered to be paid by that parent. If the benefit of the child is

drawn from the disability of the child, the benefit of the child is

not added to the income of either parent and not deducted from the

obligation of either parent.

2. Child support greater than social security benefit.

If the child support award due after calculating the child

support guidelines is greater than the social security benefit

received on behalf of the child, the obligor shall be required to

pay the amount exceeding the social security benefit as part of the

child support award in the case.

3. Child support equal to or less than social security

benefits.

a. If the child support award due after calculating the

child support guidelines is less than or equal to the

social security benefit received on behalf of the

child, the child support obligation of that parent is
required to

pay the amount exceeding the social security benefit as part of the

child support award in the case.

3. Child support equal to or less than social security

benefits.

a. If the child support award due after calculating the

child support guidelines is less than or equal to the

social security benefit received on behalf of the

child, the child support obligation of that parent is

met and no additional child support amount must be

paid by that parent.

b. Any social security benefit amounts which are greater

than the support ordered by the court shall be

retained by the caretaker for the benefit of the child

and shall not be used as a reason for decreasing the

child support order or reducing arrearages.

c. The child support computation form shall include a

notation regarding the use of social security benefits

as offset.

4. a. Calculation of child support as provided in subsection

F of this section shall be effective no earlier than

the date on which the motion to modify was filed.

b. The court may determine if, under the circumstances of

the case, it is appropriate to credit social security

benefits paid to the custodial person prior to a

modification of child support against the past-due

child support obligation of the noncustodial parent.

c. The noncustodial parent shall not receive credit for

any social security benefits paid directly to the

child.

d. Any credit granted by the court pursuant to

subparagraph b of this paragraph shall be limited to

the time period during which the social security

benefit was paid, or the time period covered by a lump

sum for past social security benefits.

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G. Veterans disability compensation benefits received by a

child shall be treated in the same manner as Social Security Title

II benefits as provided in subsection F of this section.