Child support obligations are determined by applying the statutory guidelines in C.R.S. 14-10-115(7) to the parents combined adjusted gross income. “Gross Income” includes income from any source. However their income may be adjusted by deducting preexising child support obligations and alimony or maintenance actually paid by the parent. Deductions are not allowed for things such as a parents direct deductions from their paychecks into an employers cafeteria plan even if those deductions are for daycare or the children’s health insurance. Contact Divorce Help Center to discuss your particular circumstances. Since the child support statute does not include such items as deductable expenses from gross income, then such deduction is not allowed. Furthermore, the determination of a parent’s gross income for child support purposes is not contolled by the definitions of gross income used for state for federal income tax purposes. Call us today to further assist you in calculating your child support obligation.