In determining a South Dakota child support obligation, what deductions are allowed from monthly gross income?

In South Dakota, deductions from monthly gross income shall be allowed as follows:

 (1)      Income taxes payable based on the applicable tax rate for a single taxpayer with one withholding allowance and a monthly payroll period rather than the actual tax rate;

                 (2)      Social security and medicare taxes based on the applicable tax rate for an employee or a self-employed taxpayer;

                 (3)      Contributions to an IRS qualified retirement plan not exceeding ten percent of gross income;
                 (4)      Actual business expenses of an employee, incurred for the benefit of his employer, not reimbursed; and
                 (5)      Payments made on other support and maintenance orders.


Brooke Swier Schloss
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Family Law and Estate Planning attorney helping families across South Dakota plan and protect their loved ones