LINE 2d, Mandatory Union/Professional Dues

Enter the monthly cost of mandatory union or professional dues.

 

Use SKRATCHPAD image\ebd_ebd10.gif to convert Mandatory Union/Professional Dues to Monthly amounts.

 

INCOME STANDARD #5: Determination of Net Income

The following expenses shall be disclosed and deducted from gross monthly income to calculate net monthly income: federal and state income taxes (see the following paragraph); federal insurance contributions act deductions (FICA); mandatory pension plan payments; mandatory union or professional dues; state industrial insurance premiums; court ordered spousal maintenance to the extent actually paid; up to two-thousand dollars per year in voluntary pension payments actually made if the contributions were made for the two tax years preceding the earlier of the tax year in which the parties separated with intent to live separate and apart or the tax year in which the parties filed for dissolution; and normal business expenses and self employment taxes for self-employed persons. Justification shall be required for any business expense deduction about which there is a disagreement. Items deducted from gross income shall not be a reason to deviate from the standard calculation.