Gross or net income: which number does your state use?

The single most common worksheet mistake is entering the wrong kind of income. A state that starts from gross income and a state that starts from net income can give very different results for the same paycheck. Check the definition before you type a number.

Four income definitions you will see

Gross income

Income before taxes and payroll deductions. Wages, salary, commissions, bonuses, self-employment profit, pensions, interest and many benefits are usually included. Virginia, Oklahoma and South Carolina start here.

Adjusted gross income

Gross income minus specific deductions the guideline allows, such as support actually paid for other children or court-ordered maintenance. This is a child-support term, not the adjusted gross income on a federal tax return. Alabama, Georgia, North Carolina and Tennessee use a version of it.

Net income

Gross income minus taxes and the deductions the guideline lists. Florida, Illinois, Pennsylvania and Washington start from net income. Each state lists its own allowed deductions, so net income for support is usually not the same as take-home pay.

A state-specific defined term

Texas uses monthly net resources, California uses net monthly disposable income, Minnesota uses parental income for determining child support (PICS), and Wisconsin uses income available for child support. Each term has its own statutory definition.

Why take-home pay is the wrong shortcut

Take-home pay reflects every payroll deduction: retirement contributions, insurance premiums, union dues, wage garnishments and sometimes voluntary savings. A guideline that uses net income usually subtracts taxes and only some of those items. Using take-home pay for a net-income state can therefore understate income, and using it for a gross-income state understates it by much more. Start from gross pay on the pay stub, then apply only the deductions your state lists.

The income definition for each state calculator

This table lists the primary income figure each state calculator on this site asks for. It is drawn from the same rule data the calculators use, so it matches what you will see on the worksheet.

Hawaii, Kansas, Massachusetts, Michigan, New Jersey, Oregon, Rhode Island and Vermont use their own official calculators, which are linked from each state guide.

Converting pay periods correctly

States also differ in time period. Most use monthly figures, Connecticut and Indiana use weekly figures, and Alaska, Idaho, Maine, Montana, New Hampshire and Ohio work with annual figures. Convert carefully: weekly pay × 52 ÷ 12 gives a monthly average, and pay every two weeks × 26 ÷ 12 does the same for biweekly checks. Multiplying weekly pay by four understates monthly income. The income preparation guide includes a conversion table.

A checklist before you enter income

• Identify the income term your state uses from the table above or the state guide.
• Start from gross figures on pay stubs, W-2s, 1099s and benefit letters.
• Apply only the deductions the state guideline lists, and keep a note of each one.
• Use the same time period the worksheet uses.
• Record self-employment income separately. See self-employment income for child support.

Next: see how the income figure feeds the guideline.

Updated October 17, 2026. Published by Kestervale LLC. Educational information, not legal advice. Report a correction.