(a) Subject to the exclusions and deductions in this section, gross income includes any form of periodic payment to an individual, including, but not limited to, salaries, wages, commissions, self-employment income under section 518A.30, workers' compensation, unemployment benefits, annuity payments, military and naval retirement, pension and disability payments, spousal maintenance received under a previous order or the current proceeding, Social Security or veterans benefits provided for a joint child under section 518A.31, and potential income under section 518A.32. Salaries, wages, commissions, or other compensation paid by third parties shall be based upon gross income before participation in an employer-sponsored benefit plan that allows an employee to pay for a benefit or expense using pretax dollars, such as flexible spending plans and health savings accounts. No deductions shall be allowed for contributions to pensions, 401-K, IRA, or other retirement benefits.
(b) Gross income does not include compensation received by a party for employment in excess of a 40-hour work week, provided that:
(1) child support is ordered in an amount at least equal to the guideline amount based on gross income not excluded under this clause; and
(2) the party demonstrates, and the court finds, that:
(i) the excess employment began after the filing of the petition for dissolution or legal separation or a petition related to custody, parenting time, or support;
(ii) the excess employment reflects an increase in the work schedule or hours worked over that of the two years immediately preceding the filing of the petition;
(iii) the excess employment is voluntary and not a condition of employment;
(iv) the excess employment is in the nature of additional, part-time or overtime employment compensable by the hour or fraction of an hour; and
(v) the party's compensation structure has not been changed for the purpose of affecting a support or maintenance obligation.
(c) Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business shall be counted as income if they reduce personal living expenses.
(d) Gross income may be calculated on either an annual or monthly basis. Weekly income shall be translated to monthly income by multiplying the weekly income by 4.33.
(e) Gross income does not include a child support payment received by a party. It is a rebuttable presumption that adoption assistance payments, Northstar kinship assistance payments, and foster care subsidies are not gross income.
(f) Gross income does not include the income of the obligor's spouse and the obligee's spouse.
(g) Spousal maintenance payments ordered by a court for a former spouse or ordered payable to the other party as part of the current proceeding are deducted from other periodic payments received by a party for purposes of determining gross income.
(h) Gross income does not include public assistance benefits received under section 518A.81 or other forms of public assistance based on need.
Notes of Decisions
Marriage of Haefele v. Haefele, 837 N.W.2d 703 (Minn. 2013).
· cites it 48× “” The court concluded that whether the funds were available to Kathy to pay child support was irrelevant, noting that the “subsequent availability of income received is not mentioned in Minn.Stat. § 518A.29.” The court also rejected Kathy’s argument that the funds distributed to…”
Lee v. Lee, 775 N.W.2d 631 (Minn. 2009).
· cites it 26× “pension and disability payments," Minn.Stat. § 518A.29 (2008), without any restriction as to when the pension benefits were earned.”
Marriage of Welsh v. Welsh, 775 N.W.2d 364 (Minn. Ct. App. 2009).
· cites it 2× “” Minn.Stat. § 518A.29(a) (2008). Mother does not challenge the finding that she receives monthly distributions from the trust.”
Marriage of Haefele v. Haefele, 814 N.W.2d 65 (Minn. Ct. App. 2012).
· cites it 16× “See Minn.Stat. § 518A.29. Similarly, it found that the tax distributions were also income to Kathy because the definition of gross income in section 518A.”
Marriage of Hesse v. Hesse, 778 N.W.2d 98 (Minn. Ct. App. 2009).
· cites it 2× “See Minn.Stat. § 518A.29 (2008) (defining gross income for purposes of child-support calculation).”
Lee v. Lee, 749 N.W.2d 51 (Minn. Ct. App. 2008).
· cites it 2× “benefits,” Minn.Stat. § 518A.29 (a) (2006), but refers to this definition only for setting a child support obligation.”
In re the Marriage of: Teresa Marie Nordahl v. Steven Edward Nordahl (Minn. Ct. App. 2026).
· cites it 44× “” Because the interpretation of section 518A.29 is central to our analysis, we first address husband’s statutory-interpretation argument and then consider whether the district court erred in its findings that wife’s ESOP was not part of her gross income.”
— Minn. Stat. § 518A.29(a) — 29 cases
Marriage of Haefele v. Haefele, 837 N.W.2d 703 (Minn. 2013).
“” The court concluded that whether the funds were available to Kathy to pay child support was irrelevant, noting that the “subsequent availability of income received is not mentioned in Minn.Stat. § 518A.29.” The court also rejected Kathy’s argument that the funds distributed to…”
Marriage of Welsh v. Welsh, 775 N.W.2d 364 (Minn. Ct. App. 2009).
“” Minn.Stat. § 518A.29(a) (2008). Mother does not challenge the finding that she receives monthly distributions from the trust.”
Marriage of Haefele v. Haefele, 814 N.W.2d 65 (Minn. Ct. App. 2012).
“See Minn.Stat. § 518A.29. Similarly, it found that the tax distributions were also income to Kathy because the definition of gross income in section 518A.”
In re the Marriage of: Teresa Marie Nordahl v. Steven Edward Nordahl (Minn. Ct. App. 2026).
“” Because the interpretation of section 518A.29 is central to our analysis, we first address husband’s statutory-interpretation argument and then consider whether the district court erred in its findings that wife’s ESOP was not part of her gross income.”
— Minn. Stat. § 518A.29(b) — 3 cases
— Minn. Stat. § 518A.29(c) — 2 cases
Marriage of Haefele v. Haefele, 814 N.W.2d 65 (Minn. Ct. App. 2012).
“See Minn.Stat. § 518A.29. Similarly, it found that the tax distributions were also income to Kathy because the definition of gross income in section 518A.”
— Minn. Stat. § 518A.29(d) — 1 case
— Minn. Stat. § 518A.29(e) — 1 case
— Minn. Stat. § 518A.29(f) — 1 case
— Minn. Stat. § 518A.29(g) — 1 case
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