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Income 118B Citations

Legal Authorities:

The following table provides information on calculating income used for guidelines and the corresponding legal citations from 43 O.S. §118B.
Income Used for Guidelines with Citations
Income Used Cite
Actual income – may be $0.00 43 O.S. §118B (C)(1)(a)
Average over 1 year 43 O.S. §118B (C)(1)(b)
Imputed Income 43 O.S. §118B (C)(3)
Imputed Income Average wages and hours worked – in the particular industry and geographical area 43 O.S. §118B (C)(3)(a)
Minimum wage – at not less than 25 hours per week 43 O.S. §118B (C)(3)(b)
Voluntarily underemployed – impute at higher amount NCP/CP is capable of earning 43 O.S. §118B (C)(3)(c)
Lifestyle – NCP/CP claims to have no income or low income, but drives a Maserati and lives in exclusive gated community 43 O.S. §118B (C)(3)(d)
Caretaker – Parent is a caretaker of a handicapped or seriously ill child or relative that substantially reduces the ability of the parent to work 43 O.S. §118B (C)(3)(e)
Permanently Physically or Mentally Incapacitated or Incarcerated for more than 180 days 43 O.S. §118B (C)(2)
Income Excluded – SSI, TANF 43 O.S. §118B (B)
Combo SSI/SSA – Deviate to $0.00 340: 25-5-178, ITS 3 & 5

See Child Support Guidelines and Scenarios for Income for additional information about guidelines.