CALIFORNIA FAMILY LAW
...Child Support
......Amount
.........Financial Ability
............Presumptive Correctness of Income Tax Returns
5 Cards On This Topic:

The presumption of correctness of income tax returns does not apply to tax returns of a self-employed individual.

There is no presumption of correctness to a business owner's individual and corporate tax returns.

Reversal and remand required where trial ct. used W's 2013 tax returns instead of 2014 when modifying temporary c/s.

Tax returns are the single most important piece of evidence in determining appropriate child support.

Income stated on tax returns is presumptively correct amount to use in calculating child support.