Fringe Benefits as Income Under Tennessee Child Support Guidelines
Under the Tennessee Child Support Guidelines, certain fringe benefits qualify as income. Note that the Guidelines do not state that if the fringe benefits are not taxed as income then it is not income under the Guidelines. Also, be aware that the military benefits of BAH and BAS are also income for child support calculations even though the service member does not receive this amount in pay. In almost all cases, the additional child support obligation resulting from this amount being included will be significant.
4. Fringe Benefits.
(i) Fringe benefits for inclusion as income or “in-kind” remuneration received by a parent in the course of employment, or operation of a trade or business, shall be counted as income if they reduce personal living expenses.
(ii) Such fringe benefits might include, but are not limited to, company car, housing, or room and board.
(iii) Basic Allowance for Housing (BAH), Basic Allowance for Subsistence (BAS), and Variable Housing Allowances (VHA) for service members are considered income for the purposes of determining child support.
(iv) Fringe benefits do not include employee benefits that are typically added to the salary, wage, or other compensation that a parent may receive as a standard added benefit (e.g., employer-paid portions of health insurance premiums or employer contributions to a retirement or pension plan).
Tennessee Child Support Guidelines, August 2008.
Memphis divorce attorney, Miles Mason, Sr., JD, CPA, practices family law exclusively with the Miles Mason Family Law Group, PLC in Memphis, Tennessee serving clients in Germantown, Collierville and the west Tennessee area. To learn more about Tennessee child support laws, read and view:
- Tennessee Child Support & Divorce Law Answers to FAQs
- How to Modify Child Support in Tennessee
- Tennessee Child Support Law Video Series
- Tennessee Child Support Resources
- Top 6 Tennessee Child Support Strategies