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child support that would not jeopardize the ability of the parent with the legal obligation to pay support to live at a minimum level of subsistence. However, the guidelines encourage that a specific amount of child support always be ordered to establish in the payer’s mind the principle of the parent’s obligation to pay as well as lay the basis for increased/decreased orders if income changes in the future. 3. These guidelines provide for calculated amounts of child support for a combined parental gross income of up to $40,000 per month, or $480,000 per year. Where the combined gross income is higher, courts should determine child support awards on a case-by-case basis. B. Deviation from the guidelines should be the exception rather than the rule. When the court deviates, it must make written findings that clearly state the nature and extent of the variation from the guidelines. These Child Support Guidelines do not take into account the economic impact of the following factors which can be possible reasons for deviation. 1. Educational expenses for the child(ren) or the spouse (i.e., those incurred for private, parochial, or trade schools, other secondary schools, or post-secondary education where there is tuition or related costs); 2. Equitable distribution of property; 3. Consumer debts; 4. Families with more than six children; 5. Unreimbursed extraordinary medical/dental expenses for either parent, or extraordinary travel expenses for court-ordered visitation; 6. Mandatory deduction of retirement pensions and union fees; 7. Child-related unreimbursed extraordinary medical expenses; 8. Monthly fixed payments imposed by court or operation of law; 9. Significant available income of the child(ren); 10. Substantial disparity of the parents’ incomes; 11. Alimony. Because of their unique nature, lump sum, rehabilitative and reimbursement alimony may be considered by the court as a possible reason for deviation from these guidelines; 12. Agreements Reached Between Parties. The court may deviate from the guidelines based on an agreement between the parties if both parties are represented by counsel or if, upon a thorough examination of any party not represented by counsel, the court determines the party fully understands the agreement as to child support. The court still has the discretion and the indepen- dent duty to determine if the amount is reasonable and in the best interest of the child(ren). HISTORY: Amended by State Register Volume 18, Issue No. 5, eff May 27, 1994; State Register Volume 23, Issue No. 3, eff March 26, 1999; State Register Volume 30, Issue No. 6, eff June 23, 2006; State Register Volume 38, Issue No. 3, eff March 28, 2014; SCSR 48–2 Doc. No. 5145, eff February 23, 2024. 114–4720. Determination of Child Support Awards. A. Income 1. Definition The guidelines define income as the actual gross income of the parent, if employed to full capacity, or potential income if unemployed or underemployed. Gross income is used in order to avoid contention over issues of deductibility which would otherwise arise if net income were used. The guidelines are based on the assumption that the parent with the legal obligation to pay support will have only one federal exemption and will have higher taxes than the parent to whom support is owed. Adjustments have been made in the Schedule of Basic Child Support Obligation for lower child support payments. Other factors included in the schedule are South Carolina taxes, FICA, and earned income. 2. Gross Income Gross income includes income from any source including salaries, wages, commissions, royalties, bonuses, rents (less allowable business expenses), dividends, severance pay, pensions, interest, trust income, annuities, capital gains, Social Security benefits (but not Supplemental Social Security Income), workers’ compensation benefits, unemployment insurance benefits, Veterans’ benefits and alimony,