[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302264-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-302264-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","income-from-self-employment-or-operation-of-a-business-2017-minnesota-statutes-section-518a30","Income from Self-Employment or Operation of a Business - 2017 Minnesota Statutes Section 518A.30","","This document provides the legal definition of income from self-employment and business operation under the 2017 Minnesota Statutes, specifically for the purpose of calculating child support obligations. It details the method for calculating gross income by subtracting ordinary and necessary business expenses from gross receipts, while explicitly excluding certain deductions allowed by the Internal Revenue Service, such as accelerated depreciation and other court-determined excessive expenses. The statute places the burden of proof on the individual seeking to deduct such business expenses to demonstrate they are ordinary and necessary. The document highlights the regulatory framework used by legal professionals to scrutinize self-employment income, ensuring that tax-deductible business expenses do not unfairly reduce the net income available for child support calculations. By establishing these specific criteria, Minnesota law balances federal tax code allowances with the state's mandate to accurately assess financial capacity in domestic relations cases.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/income-from-self-employment-or-operation-of-a-business-2017-minnesota-statutes-section-518a30/302264/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/income-from-self-employment-or-operation-of-a-business-2017-minnesota-statutes-section-518a30/302264.png","ImageObject",442,249,{"name":42,"@type":43},"Patrick","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"How is income from self-employment defined under Minnesota Statute 518A.30 for child support purposes?","Question",{"text":62,"@type":63},"Income is defined as gross receipts minus the costs of goods sold and minus ordinary and necessary expenses required for the self-employment or business operation.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Who bears the burden of proving that a business expense is ordinary and necessary?",{"text":67,"@type":63},"The person seeking to deduct the expense, including depreciation, has the burden of proving that the expense is ordinary and necessary if it is challenged.",{"name":69,"@type":60,"acceptedAnswer":70},"Are all IRS-allowed deductions automatically accepted for calculating child support in Minnesota?",{"text":71,"@type":63},"No. Expenses such as accelerated depreciation, investment tax credits, or other business expenses determined by the court to be inappropriate or excessive for child support calculations are specifically excluded.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302264,1790085672,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},549758146520,"https://ap-avatar.wpscdn.com/avatar/80002397d8c0411e94?_k=1775819394049821470","Self-employed Parties – Tax returns, investigation, and discovery – Part 1  \nMinnesota County Attorney’s Association – Child Support Conference Amy A. Anderson, Assistant Ramsey County Attorney  \nJune 15, 2018  \n1040 Income Tax Form  \n• Current income of parents  \n• Clues to assets held  \n• Income trend (if several years of returns)  \n• Self employed status of parent  \n– Entries on lines 12, 17, 18, and 21 on page 1 of 1040 (Schedule C, S Corporation, Rental income, Farm income)  \nChild Support -Gross Income for the self-employed  \n• Self-employed tax returns may need adjustments  \n– Some deductions allowed by IRS should not be allowed for child support  \n– Expenses are exaggerated or include personal expenses  \nCase Law  \nIt supports not relying on tax returns alone  \nThe opportunity for a self-employed person to support himself and yet report negligible income is too well know to require exposition.  \nFerguson v. Ferguson 357 N.W.2d 104, 108 (Minn. App. 1984)  \nDeductions Allowed by IRS but Not Allowed for Child Support*  \n• Depreciation  \n– Cannot take Section 179 depreciation in MN- In re the Marriage of Ruehle v. Schmitz A03-1834  \n– Cannot take accelerated depreciation in MN -Minn. Stat. Sec. 518.A30  \n– If depreciation is allowed, it can only be straight line  \n• Business use of home  \n• Meals and entertainment expenses  \n• Half of vehicle expense  \n*Per Ramsey County’s Interpretation of Minnesota Statutes and Case Law","cbCaib96Ges652bg","https://ap.wps.com/l/cbCaib96Ges652bg","pdf",1977363,26,"English","# Income Calculation for Child Support\n## Definition of Self-Employment Income\n## Excluded Deductions and Burden of Proof","[{\"question\":\"How is income from self-employment defined under Minnesota Statute 518A.30 for child support purposes?\",\"answer\":\"Income is defined as gross receipts minus the costs of goods sold and minus ordinary and necessary expenses required for the self-employment or business operation.\"},{\"question\":\"Who bears the burden of proving that a business expense is ordinary and necessary?\",\"answer\":\"The person seeking to deduct the expense, including depreciation, has the burden of proving that the expense is ordinary and necessary if it is challenged.\"},{\"question\":\"Are all IRS-allowed deductions automatically accepted for calculating child support in Minnesota?\",\"answer\":\"No. Expenses such as accelerated depreciation, investment tax credits, or other business expenses determined by the court to be inappropriate or excessive for child support calculations are specifically excluded.\"}]","Income from Self-Employment or Operation of a Business - 2017 Minnesota Statutes Section 518A.30 | PDF",1789791280,9]