The calculation is based upon our statute if they fall within the guideline requirement. Under our current guideline, if the combined gross income of the parties is less than $250,000, then the calculation is based upon 30% of the payor’s gross income, less 20% of the payee's gross income.
For example, if the payor is earning $180,000 in gross income and the payee is earning $30,000 in gross income, 30% of the $180,000 is $54,000. You subtract that from 20% of the $30,000, which is $6,000. The annual figure is $48,000 or $4,000 per month. Again, this is gross, so the individual who's paying the maintenance would be able to take that $48,000 as a tax deduction from their $180,000 gross income. Likewise, the person who's receiving the maintenance would have a taxable income in addition to their $30,000 of $48,000 of taxable income.
Certified Divorce Financial Analyst
Business Valuators / CPAs