Copyright Articles 1996 - 2013 - All Rights Reserved

Minnesota criminal law, criminal defense, Divorce, custody, Lawyers

Minnesota Self Employment Income for Child Support 


 General Info

About this Site


Ask-A-Lawyer: Questions


Business & Corporate Law

Minnesota Franchise Law

Freedom of Information Act


Criminal Defense Center

DWI Center


Minnesota Divorce

Collaborative Law


Estate Planning Center


Minnesota Juvenile Justice Center

Minnesota Lawyers  
Ofc. 612.240.8005  
Suite 700  
5775 Wayzata Boulevard  
St. Louis Park, MN 55416  



<font size=3><b><i>New Child Support Laws in Minnesota</b></i>

Income from Self Employment
Minnesota self employment income for child support, lawyers, attorneys

Minnesota Statutes provide a definition for self employment income for purposes of child support.  That calculation ignores many deductions otherwise available to business owners for tax purposes. This is codified in Minnesota Statutes Section 518A.30 which states in pertinent part:


For purposes of child support, 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.

For a consultation call (612) 240-8005


Call (612) 240-8005 for a Consultation

Minnesota Divorce Institute

ASK-A-LAWYER questions
Ask-A-Lawyer your legal question

Family Law Articles
Review legal articles

Divorce Bulletin Board
Ask a question or review postings on our Family Law Bulletin Board

Divorce Blogger
Review proposed bills, case law and other information that may affect the divorce and family laws in Minnesota

Divorce Links
Review links to Divorce and Family Law Resources including Men's and Women's Rights

Minnesota Divorce Laws
Review Minnesota's Divorce and Paternity laws

Divorce Forms
A comprehensive listing of divorce and divorce related formswed.

About this Site  |  Ask-A-Lawyer: Questions  |  Business & Corporate Law  |  Minnesota Franchise Law  |  Freedom of Information Act  |  Criminal Defense Center  |  DWI Center  |  Minnesota Divorce  |  Collaborative Law  |  Estate Planning Center  |  Minnesota Juvenile Justice Center


Any information contained on this site is general in nature. You should not rely on any articles, postings or other information on these pages as legal advice or to create an attorney-client relationship. If you are in need of legal advice concerning a particular matter, you are encouraged to contact an attorney in your state.

Any Lawyers referred have indicated the geographic area and the areas of law in which they will accept referrals. This site makes no investigation into the referral attorney's particular abilities to handle the Client's legal matter. Before employing the attorney, the Client should interview the attorney and make whatever investigation the Client feels is appropriate into the attorney's qualifications to handle the Client's legal matter.

Minnesota Lawyers

Sign In

 Sign In