Close

Income for Purposes of Support – Like-Kind Income and Capital Gains

Are you involved in a divorce or child custody case involving income for support purposes? An experienced divorce and child custody lawyer and team can guide you through the legal process to assist in exploring your options. You have one bite at the apple in the court system so make it count.

In order to calculate support, courts first must determine income. Income is broadly defined in both C.R.S. §14-10-114(8)(c)(I) and C.R.S §14-10- 115(5)(a)(I). Parties often focus on W-2 income, however many people often have other sources of income or they are self-employed which requires a more detailed analysis. Following is information on other common income sources:

LIKE-KIND INCOME

One source of income is “like-kind” income that comes from nonmonetary benefits. C.R.S. §14-10-114(8)(c)(I)(X) provides that “expense reimbursements or in-kind payments received by a party in the court of employment, self-employment, or operation of

the business if they are significant and reduce personal living expenses.” For example,

housing and food allowances re intended to reimburse an employee are income. In re Parental Responsibilities of L.K.Y. 410 P.3d 492, 493-494 (Colo. App.) 2013. Another common in kind payment is a vehicle allowance from an employer.

CAPITAL GAINS, INTEREST AND DIVIDENDS

Other kinds of income that do not come from direct employer payments are capital gains, interest and dividends, are income as long as they are actually withdrawn. C.R.S. §14-10-114(8)(c)(I)(N), C.R.S. 14-10-115(5)(a)(I)(N), & C.R.S. § 14-10-115(5)(a)(II)(E). However, keep in mind that unrealized compensation from assets, such as deferred interest, can be considered income if available to the party to meet living expenses or to increase their standard of living. In re Marriage of Schaefer and DePumpo, 522 P.3d 732, 736 (Colo. App. 2022). Therefore, failing to take certain income options do not necessarily insulate a party from having it count as income.

Turning Change Into Opportunity in Colorado Springs, Colorado

A knowledgeable and experienced divorce and family lawyer and legal team can guide you through Colorado Springs divorce and family law matters by negotiating, mediating and litigating on your behalf. You can focus on moving on to a better future instead of spending your time attempting to navigate complex legal rules and procedures.

Sabra Janko from Janko Family Law has more than 20 years of legal experience and has written “the book” on Colorado divorce and family law – “Colorado Family Law With Forms”, published by LexisNexis, which you can find at https://store.lexisnexis.com/products/colorado-family-law-with-forms-skuSKU02903. Contact us at 719-344-5523 or complete our online scheduling request for a free 30-minute informational consultation.


Client Reviews
★★★★★
Excellent service! Sabra and her team work diligently while looking for all the little details that impact the case. Im so grateful to have found this firm. Great communication from start to finish. Also they were very patient with my lack of understanding the court process. Highly recommend! Chris Faucett
★★★★★
As an active duty service member I can definitely say that at Janko Family Law Solutions I was served with the utmost professionalism, in a timely and efficient manner. Very glad I discovered these experienced professionals to assist me in my legal circumstances, and I will certainly be recommending them to people in the future. Rebecca Cody
★★★★★
Sabra and her office are wonderful to work with! ... very knowledgeable, supportive, and compassionate during the entire process. The experience and legal expertise are evident. Tim Halladay
Contact Us for a Consultation