§315.2. Calculation of basic child support obligation
A. Each party shall provide to the court a verified income statement showing gross
income and adjusted gross income, together with documentation of current and past earnings.
Spouses of the parties shall also provide any relevant information with regard to the source
of payments of household expenses upon request of the court or the opposing party, provided
such request is filed in a reasonable time prior to the hearing. Failure to timely file the
request shall not be grounds for a continuance. Suitable documentation of current earnings
shall include but not be limited to pay stubs or employer statements. The documentation
shall include a copy of the party's most recent federal tax return. A copy of the statement and
documentation shall be provided to the other party. When an obligor has an ownership
interest in a business, suitable documentation shall include but is not limited to the last three
personal and business state and federal income tax returns, including all attachments and all
schedules, specifically Schedule K-1 and W-2 forms, 1099 forms, and amendments, the most
recent profit and loss statements, balance sheets, financial statements, quarterly sales tax
reports, personal and business bank account statements, receipts, and expenses. A copy of
all statements and documentation shall be provided to the other party.
B. If a party is voluntarily unemployed or underemployed, his or her gross income
shall be determined as set forth in R.S. 9:315.11.
C. The parties shall combine the amounts of their adjusted gross incomes. Each
party shall then determine by percentage his or her proportionate share of the combined
amount. The amount obtained for each party is his or her percentage share of the combined
adjusted gross income.
D. The court shall determine the basic child support obligation amount from the
schedule in R.S. 9:315.19 by using the combined adjusted gross income of the parties and
the number of children involved in the proceeding, but in no event shall the lowest basic
amount of child support in the schedule be construed as a limitation on the court's authority
to deviate under R.S. 9:315.1(C).
E. After the basic child support obligation has been established, the total child
support obligation shall be determined as hereinafter provided in this Part.
Acts 1989, 2nd Ex. Sess., No. 9, §1, eff. Oct. 1, 1989; Acts 2001, No. 1082, §1; Acts
2009, No. 378, §1; Acts 2023, No. 24, §1, eff. Jan. 1, 2024.