Minnesota Statutes
Minn. Stat. § 518A.30 (2026)
Income From Self-Employment Or Operation Of A Business
✓ current as of May 2026
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For purposes of section 518A.29, income from self-employment or operation of a business, including joint ownership of a partnership or closely held corporation, is defined as gross receipts minus costs of goods sold minus ordinary and necessary expenses required for self-employment or business operation. Specifically excluded from ordinary and necessary expenses are amounts allowable by the Internal Revenue Service for the accelerated component of depreciation expenses, investment tax credits, or any other business expenses determined by the court to be inappropriate or excessive for determining gross income for purposes of calculating child support. The person seeking to deduct an expense, including depreciation, has the burden of proving, if challenged, that the expense is ordinary and necessary.
Notes of Decisions
Cited in 17
cases (6 in the last 5 years), 2012–2026 · leading case: Marriage of Haefele v. Haefele, 837 N.W.2d 703 (Minn. 2013).
Marriage of Haefele v. Haefele, 837 N.W.2d 703 (Minn. 2013). “Because we conclude that gross income from a shareholder’s interest in a closely-held subchapter S corporation must be calculated using the statutory formula in Minn.Stat. § 518A.30 and does not depend on the amount actually distributed or available to the parent *705…”
Marriage of Haefele v. Haefele, 814 N.W.2d 65 (Minn. Ct. App. 2012). “29(a), a parent’s “gross income” includes in relevant part “self-employment income under section 518A.30.” And Minnesota Statutes section 518A.”
In re the Marriage of: Tonya M. Keim v. Jeremy R. Keim, Cnty. of Fillmore, ... (Minn. Ct. App. 2024). “29(a) (emphasis added). Self-employment income is “defined as gross receipts minus costs of goods sold minus ordinary and necessary expenses required for .”
In re the Marriage of: Andrew Michael Larson v. Julie Christine Larson (Minn. Ct. App. 2024). “” Minn. Stat. § 518A.30 (2022). In applying this statutory formula, “the district court must first identify the business’s gross receipts, 3 cost of goods sold (if applicable), and ordinary and necessary expenses, and then apply the formula by subtracting the cost of goods sold…”
In re the Marriage of: Dhimble Ali v. Fahria Mohamed (Minn. Ct. App. 2024). “” Minn. Stat. § 518A.30 (2022). In applying section 518A.”
In re the Marriage of: Roger Alan Roy v. Bonnie LaMay Roy (Minn. Ct. App. 2016). “” Minn. Stat. § 518A.30 (2014). The district court examined Roger’s federal tax returns from 2010- 2014, including the Schedule-C portion of the returns, which contains the information required for determining income from self-employment.”
In re the Marriage of: Allan Roland Kilgore v. Ellen Lea Brockman, f/k/a Ellen Lea Kilgore, ... (2024). “Husband contends that he objected to including these amounts as income, but the district court “did not explain” why the items were not ordinary and necessary business expenses as provided in Minn. Stat. § 518A.30 (2022). We discern no abuse of discretion.”
In re the Marriage of: Pamela Kay Beltrand v. Thomas Leo Beltrand (Minn. Ct. App. 2014). “But, for the purpose of the remand, we note that the Act generally prohibits garnishment in excess of 60% of a person’s disposable weekly earnings.”
In re the Marriage of: Deka Haji Diriye v. Adam Jelle Jilacow (Minn. Ct. App. 2016). “” Minn. Stat. § 518A.30 (2014); see also Lee v.”
In re the Marriage of: Emily-Jean Chinwendu Aguocha v. Ikechukwu Hisa Aguocha (Minn. Ct. App. 2016). “Minn. Stat. § 518A.30 (2014); see also Minn.”
In re the Marriage of: Beth Ostergaard Stillwell v. Harry Alan Stillwell (Minn. Ct. App. 2016). “(addressing calculation of gross income under Minn. Stat. § 518A.30 (2012)); see Minn. Stat.”
In re the Custody of BJL (DOB 1/8/2018), Nicholas T. White v. Adrianna L Loesch, ... (Minn. Ct. App. 2023). “For child-support purposes, a parent’s 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 . . . and potential income under section 518A.”
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