Income From Employment quite often (at least in Silicon Valley) includes bonuses, commissions and equity compensation. It is possible that portions of these W-2 items do not represent income available for support and should be excluded from support calculations. An easy example is a bonus or commission received after the date of separation, but earned during marriage. In this case the bonus is community property and part of property division, not income on which support is calculated. Another example is equity compensation (restricted stock or stock options), which is earned over a fixed period of time and is received in in installments at regular intervals. As this equity is part of the employee compensation, its value on the vest or exercise date is included into the W-2 income. How much of this amount is community property and how much is income available for support needs to be determined based on the terms of the particular stock grant(s).
Income From Investments is not always just interest and dividends, it can be capital gains or distributions from partnerships and S-corporations. These items usually need special analysis to determine whether any of them should be considered part of income available for support.
Income From a Business presents another challenge. Most businesses provide owners with what is euphemistically called “fringe benefits”. These are personal in nature expenses paid for the owner by his/her business and included as business expenses on the business’ tax returns. These fringe benefits need to be determined and their value needs to be included in income available for support.