6.4.1 Definition

Gross income includes, but is not limited to, salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, recurring monetary gifts, annuities, capital gains, social security benefits (in some circumstances), worker’s compensation benefits, allowances for housing and subsistence from military pay and benefits (BAH and BAS), unemployment insurance benefits, disability insurance benefits, and spousal support received from a pre-existing spousal support obligation.1

Note that gifts and lottery proceeds are not included as “gross income.” Previously, lottery proceeds were specifically excluded from gross income. However, the law has been amended and lottery proceeds are no longer specifically excluded. Thus, such proceeds may be counted as income. Depending upon the size and character of gifts, they may be considered by the court under La. R.S. 9:315.1 as a basis for a deviation from the guidelines.

Gross income also includes expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business, if these reimbursements or payments are significant and reduce the parent’s personal living expenses.2  These types of payments may include, but are not limited to a company car, free housing, or reimbursed meals. The court may also consider as income the benefits a party derives from expense sharing or other sources.3  In computing expense sharing with another spouse, it is inappropriate to consider the income of another spouse, except to the extent that such income is used directly to reduce the costs of a party’s actual expenses.4

• 1La. R.S. 9:315(C)(3).
• 2Id.
• 3La. R.S. 9:315(C)(5)(c).
• 4Id.