Colo. Rev. Stat. § 14-10-115

Section 14-10-115(7)(a)(I)(A) includes trust income in a parent’s gross income when calculating child support, even if the parent has not directly received it.

In Re the Marriage of Pooley · filed 1999-09-02(7)(a)(I)(A)

It includes, as relevant here, wages, commissions, interest, trust income, and “monetary gifts.” Section 14-10-115(7)(a)(I)(A), C.R.S.1998. The use of “actual” in the statute does not in all circumstances limit gross income to sums actually received. ... Although, as set forth above, the trial court correctly declined to treat this income as property subject to division, we perceive no basis for omitting it from wife’s gross income for purposes of determining child support.

Overtime pay is included in gross income for child support when the responsibilities of a parent’s position require the overtime work.

In Re Marriage of Rice and Foutch · filed 1999-09-02(7)(a)(I)(C)

We conclude, rather, that the undisputed evidence here demonstrated, as a matter of law, that the overtime work performed by father was required" as a condition of his employment and that the pay for such work was required to be included within father’s gross income.

Section 14-10-115(7)(a) requires taxable lottery winnings to be counted at their gross amount when calculating child support, without deducting withheld income taxes.

In Re the Marriage of Bohn · filed 2000-02-03(7)(a)

Section 14-10-115(7)(a) plainly states that the gross amount of income is to be used when calculating child support, and we will not judicially legislate an exception for lottery winnings.

Section 14-10-115 includes the income a one-time inheritance can be expected to generate in gross income for child support, but not the entire inheritance distribution.

In re the Interest of A.M.D. · filed 2002-04-11(7)(a)(I)(A)

Accordingly, we conclude the trial court properly included as part of the father's 1999 gross income a sum his inheritance could be expected to generate, but erred in including as gross income for 1999 the entire distribution from the inheritance.

Gross income includes the amount an inheritance can reasonably be expected to generate, but not the entire distribution from the inheritance.

In Re AMD · filed 2002-11-04(7)(a)(I)(A)

Accordingly, we conclude the trial court properly included as part of the father's 1999 gross income a sum his inheritance could be expected to generate, but erred in including as gross income for 1999 the entire distribution from the inheritance.

When calculating a self-employed parent's gross income from property sales, the court must consider ordinary and necessary expenses incurred to sell the property.

In Re the Marriage of Glenn · filed 2002-11-07(7)(a)(II)(A)

Moreover, it is undisputed that the father was self-employed as a builder of custom homes and that his income during the development of the property was derived solely from the rental and sale of those properties. Consequently, we conclude that the trial court was obligated to consider the ordinary and necessary expenses incurred to sell that property under § 14 — 10—115(7)(a)(II)(A).

Section 14-10-115 counts pension payments as gross income for child support even when the pension is also subject to property division.

In Re the Marriage of Zappanti · filed 2003-06-19(7)(a)(I)(A)

However, the fact that the retirement represented a property interest subject, at least in part, to division does not change its status as an income source to be considered in determining his child support obligation.

Section 14-10-115(7)(a)(I)(C) excludes income from an additional job when it extends the obligor’s work beyond forty hours per week or otherwise beyond full-time employment.

In re the Marriage of Salby · filed 2005-10-06(7)(a)(I)(C)

However, § 14-10-115(7)(a)(I)(C), C.R.S.2004, provides that “gross income" under the child support guidelines “does not include income from additional jobs that result in the employment of the obligor more than forty hours per week or more than what would otherwise be considered to be full-time employment.” Thus, the plain language of the statute prohibits the inclusion of income from husband’s secondary employment.

Section 14-10-115(8)(c) excludes adoption subsidies and foster care payments received on behalf of children from a parent's gross income when calculating child support.

In Re the Marriage of Dunkle · filed 2008-08-21(8)(c)

"Income" for child support purposes is defined at section 14-10-115(8)(c), C.R.S.2007, as "the actual gross income of a parent" (emphasis added). ... For these reasons, we conclude that the adoption subsidies and foster care payments received by mother are income of the children on whose behalf they are received and not income of mother.

Social Security disability benefits a parent receives on behalf of a child are not included in the parent's gross income when calculating child support.

In Re the Marriage of Anthony-Guillar · filed 2009-03-19(5)(a)(I)(P)

Thus, we conclude that the phrase "actually received" in subsections (7)(a)(I)(A) and (16.5) only refers to the disabled parent's own disability benefits, and does not include disability benefits the disabled parent receives on behalf of a child.

Military housing and food allowances count as a parent's gross income when they reimburse and reduce personal living expenses.

In re L.K.Y. · filed 2013-07-03(5)(a)(I)(X)

The housing and food allowances are intended to reimburse Young for her housing and food expenses, and thus, as Peabody admits, reduce Young's personal living expenses. Accordingly, the allowances are part of Young's gross income under the plain language of section 14-10-115(5)(a)(I)(X).

Difficulty of care payments under the HCBS-DD waiver are not gross income when calculating child support.

In re Marriage of Luttkus · filed 2026-04-02(5)(a)(I)

Accordingly, we conclude that the difficulty of care payments don’t constitute income for the purposes of determining maintenance or child support.

Lump-sum workers’ compensation benefits count as income for child support and should generally be allocated over the weeks of lost wages they replace.

In re Marriage of Aragon · filed 2019-05-16(5)(a)(I)(Q)

Because husband’s workers’ compensation settlement represents a replacement for his lost wages due to his injury and was calculated based on his average weekly wage over 165.34 weeks, we conclude that the settlement amount should be allocated consistently with these terms in determining husband’s income for child support and maintenance purposes.

Deferred compensation is gross income for child support only if the parent can use it to pay expenses, including child support.

5 In the Interest of NJC · filed 2019-10-10(5)(a)(I)

We agree with the principle arising from A.M.D., Tooker, Davis, and Mugge, and conclude that deferred compensation is income only if the parent has the ability to use it to pay his or her expenses, including child support.

Section 14-10-115(5)(a)(III)(B) excludes only accelerated depreciation from ordinary and necessary expenses when calculating rental income.

Marriage of DePumpo · filed 2022-09-29(5)(a)(III)(B)

The plain language of sections 14-10-114(8)(c)(III)(B) and 14-10-115(5)(a)(III)(B) excludes only the “accelerated component of depreciation expenses” — that is, the component of depreciation or loss of value that occurs at a higher rate than normal.

Funds a parent receives from an employer count as gross income for child support when the parent uses them for living expenses and has little repayment liability.

Parental Resp Conc TWM · filed 2025-07-03(5)(a)(I)

For child support purposes, “income” means the actual gross income of a parent from any source. § 14-10-115(5)(a)(I); Davis, 252 P.3d at 534. ... Accordingly, we perceive no error in the court’s determination that these funds were supplemental income and not a loan.

Section 14-10-115(5)(a)(III)(B) permits a court to exclude claimed business expenses it finds inappropriate when calculating gross income for child support.

Parental Resp Conc ARR · filed 2026-01-29(5)(a)(III)(B)

Given the court’s determination that the bulk of father’s reported business expenses were claimed to shirk his child support obligation, we discern no error in its determination that they should not reduce his income for child support purposes.

Section 14-10-115 excludes income from work beyond forty hours a week or otherwise beyond full-time employment from gross income when calculating child support.

Marriage of Wardell · filed 2026-03-26(5)(a)(II)(c)

But the court may not consider the income either of the parties receive from Aveanna related to caring for their child with a disability. See § 14-10-115(5)(a)(II)(c) (for purposes of child support, gross income does not include “[i]ncome from additional jobs that result in the employment of more than forty hours per week or more than what would otherwise be considered to be full-time employment”).

Section 14-10-115(7)(a) uses a parent's potential income to calculate child support when the parent is unemployed or underemployed.

People Ex Rel. Ard · filed 2001-07-05(7)(a)

Pursuant to § 14-10-115(7)(a), C.R.S.2000, "income" means actual gross income of a parent, if employed to full capacity, or potential income, if unemployed or underemployed.

A good faith career change may still constitute voluntary underemployment if it unreasonably reduces that parent's ability to support the child, even when the other parent's income increases.

People Ex Rel. Cerda v. Walker · filed 2001-08-02(7)(b)(III)(B)

As noted, § 14-10-115(7)(b)(IID)(B) requires the trial court to consider whether a parent's career choice unreasonably reduces the "support available to a child." This phrase is not, as father contends, synonymous with the phrase "basic child support obligation," which appears in numerous other subsections of the statute.

Section 14-10-115 does not treat a parent's job loss for drug use alone as voluntary underemployment for imputing income, though the parent's conduct after termination may support imputation.

In Re the Marriage of Atencio · filed 2002-03-28(7)

We agree with the reasoning in these cases and hold that when a parent is terminated from employment for drug use, the resulting unemployment or underemployment may not be considered voluntary for purposes of imputing income when calculating child support.

Section 14-10-115(7)(b)(I) does not permit imputing income solely because a parent was fired for misconduct; the court must consider the parent's efforts to obtain comparable work afterward.

People Ex Rel. Jrt · filed 2002-10-15(7)(b)(I)

Here, we conclude that the trial court erred in determining that father was voluntarily underemployed simply because he was fired as a result of his own misconduct. The trial court should have considered the reasonableness of father's attempts, if any, to obtain comparable employment and pay following his firings.

Section 14-10-115 permits a good faith career choice to avoid a finding of voluntary underemployment if the choice is not intended to deprive a child of support and does not unreasonably reduce available support.

In Re the Marriage of Martin · filed 2002-01-03(7)(b)(III)(B)

However, a parent who is employed but is earning less than he or she is capable of earning may not be considered voluntarily underemployed if, inter alia, the employment is a good faith career choice that is not intended to deprive a child of support and does not unreasonably reduce the support available to a child. ... Here, the trial court made no findings as to whether father was voluntarily underemployed or whether he had undertaken a new career in good faith. Therefore, we are unable to review the propriety of the imputation of income.

Section 14-10-115(7) does not make a child’s needs relevant to determining a parent’s income, though those needs may affect the amount of child support.

In Re the Marriage of Yates · filed 2006-06-29(7)

We also conclude that the court properly did not consider the child’s needs before imputing income to husband. Although the child’s needs may be considered in determining the amount of child support that must be paid at a given level of income, nothing in § 14-10-115(7), C.R.S.2005, suggests that the child’s needs are relevant to the determination of a parent’s income.

A parent’s educational program can prevent income imputation if it meets the statute’s requirements for a reasonable period, a good faith career choice, and preservation of child support; a child’s progress through the support years alone does not make the program’s length unreasonable.

In Re Marriage of Connerton and Nevin · filed 2010-09-16(5)(b)(III)(C)

The court's only consideration of circumstances known or expected to exist during mother's education was its observation that one of the children would be "more than half way through her child support years." We conclude that this consideration is not sufficient to support the conclusion that the length of mother's plan was not reasonable.

Potential income may be imputed when a parent is voluntarily underemployed and unreasonably forgoes obtainable higher-paying work.

In re Marriage Heine · filed 2018-11-01(5)(b)(I)

Thus, in order to impute potential income to a parent, the district court must find that the parent is shirking his or her child support obligation by unreasonably forgoing higher-paying, obtainable employment. ... However, it did not explicitly find that mother was voluntarily underemployed and shirking her child support obligation, and the record does not support such findings.

Section 14-10-115(5)(b)(I) requires child support to be calculated using potential income when a parent is voluntarily unemployed or underemployed; a prior salary may support the amount imputed.

Marriage of Larock · filed 2026-04-02(5)(b)(I)

If a parent is voluntarily unemployed or underemployed, the court must calculate child support and maintenance based on the parent’s potential, not actual, income. ... Here, the district court determined that Wife was voluntarily unemployed due to the dissolution of Mindful Mamas and imputed to her a potential income of $75,000 based on her prior work as a school psychologist. The court was well within its discretion to do so, as Wife testified that she planned to return to this job and the amount is commensurate with her demonstrated earning capability as a psychologist.

Section 14-10-115(5)(b)(I) requires a finding that a parent voluntarily forgoes higher paying work before a court imputes potential income for child support.

Parental Resp Conc JLC · filed 2025-04-03(5)(b)(I)

Nor did the court make a finding in its oral or written rulings that father was shirking his child support obligation by unreasonably foregoing higher paying employment. Such a finding was necessary if the court was imputing full-time potential income to father.

Child support for a voluntarily unemployed or underemployed parent must be based on the parent’s potential income.

Marriage of Goodvin · filed 2026-04-30(5)(b)(I)

If, however, a party is voluntarily unemployed or voluntarily underemployed, maintenance and child support must be based on that party’s potential income. See § 14-10-114(8)(c)(IV) (addressing maintenance); see also § 14-10-115(5)(b)(I) (addressing child support).

A parent’s good faith career choice does not require imputing potential income for child support when it does not unreasonably reduce support for the children.

Marriage of Chartier · filed 2026-02-12(5)(b)(III)(B)

But we have concluded above that the district court did not clearly err by finding that wife was not voluntarily underemployed.1 We reject husband’s challenge to the child support order for the same reasons.