FC §4059
Type: California Family Code
Summary
Defines the deductions from gross income to compute annual net disposable income for child support. Permitted deductions include: (a) state/federal income tax liability; (b) FICA contributions; (c) mandatory union dues and retirement contributions required as condition of employment; (d) health insurance premiums for parent and supported children, plus state disability insurance; (e) child/spousal support paid under other court orders; (f) job-related expenses if court allows; (g) hardship deductions per §§4070–4073.
When to use
Cite when computing or challenging the net disposable income used in the guideline formula. Each deduction must reflect actual amounts paid, not estimates.
Linked exhibits
Transclude of Exhibits-by-Statute.base