Articles
Applying the Child Support Guidelines
The trial court may have erred calculating child support by using the federal income tax definition of adjusted gross income rather than adjusted gross taxable income as directed by the New Jersey Child Support Guidelines.
The Appellate Division reasoned the definition of “adjusted gross taxable income” as used in the guidelines differs from the similar term “adjusted gross income,” which is used in federal income tax returns. The support guidelines explain how to determine “adjusted gross taxable income” in the child support worksheet. The Family Part judge may have erred in calculating the child support order by using the federal income tax definition of adjusted gross income rather than calculating adjusted gross taxable income as directed by the guidelines. Even if the judge decided to deviate from the guidelines, he did not state any reasons for the figures he used. But see R. 5:6A. See also R. 1:7-4(a); Alpert, Goldberg v. Quinn, 410 N.J. Super. 510, 544 (App. Div. 2009); Fodero v. Fodero, 355 N.J. Super. 168, 170 (App. Div. 2002).
