Child Support Enforcement (CSE)

Services: Child Support Guidelines Frequently Asked Questions

Child Support Guidelines, N.D. Admin. Code § 75-02-04.1-05: "Total Income" (IC-C0-99-08)

Child Support Enforcement Agency
P.O. Box 7190
Bismarck, ND 58507-7190

IV-D Informational Communication
IC-CO-99-08
November 3, 1999

To: Administrators, Regional Child Support Enforcement Units

Re: Child Support Guidelines, N.D.Admin. Code
§ 75-02-04.1-05: "Total Income"

A question has arisen regarding the determination of net income from self-employment when calculating child support obligations pursuant to North Dakota's child support guidelines. The following information regarding N.D.A.C. § 75-02-04.1-05(1) is intended to provide an answer to that question.

Question: What is meant by the phrase ". . . total income, for internal revenue service purposes, of the obligor and the obligor's business . . . "?

Answer: This phrase refers to the amount on the total income line of IRS form 1040. Please refer to the attached copy of IRS form 1040 for 1999. The total income amount is found on line 22.

Note: The child support guidelines do not make reference to specific lines on the IRS form 1040 because of the concern that the Internal Revenue Service might change the numbering or sequencing of lines. However, a similar interpretation is intended to apply to the phrase above even if the Internal Revenue Service changes the format of Form 1040 such as by renumbering the lines.

Inquiries to: Child Support Enforcement Agency
P.O. Box 7190
Bismarck, ND 58507-7190
Telephone (701) 328-3582

 

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