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Allyson Hughes
Tampa Bay Child Support Attorney

Your children come first.
Knowing how to make that real in a Florida courtroom is something else entirely.

Child support in Florida runs on a formula. Income, time-sharing, extraordinary expenses — every number in it deserves a close look.

Florida sets the formula. What else is valid and reasonable is where she focuses most.

Board Certified — Marital & Family Law
AAML Fellow
Past Chair, Florida Bar Family Law Section
AV Preeminent
Super Lawyers — Top Florida
Florida Statute § 61.30

Florida uses a formula. The inputs to that formula are where the argument lives.

Both incomes
Child support is calculated on the net income of both parents — not just the payor. How income is defined and what deductions apply matters on both sides.
73 nights
If the non-custodial parent has at least 73 overnights per year, time-sharing is factored into the calculation — and the support obligation adjusts accordingly.
The ceiling
When combined monthly net income exceeds the guideline ceiling, the court applies a separate formula to the excess. More parents hit this threshold than expect to.
Who we work with

Child support is a formula. What goes into it is a negotiation.

The Salaried Professional

A base salary is the easy part.
Bonuses and overtime are where it gets argued.

If your compensation includes a salary plus bonuses, commissions, or overtime, the income number going into the child support formula is not just your W-2. Florida courts look at all sources of income — and the other side will argue for the highest number they can support. Whether last year's bonus was a one-time event or a recurring expectation is the kind of argument that determines the outcome.

How those numbers get framed matters. A performance bonus in a strong year, a one-time retention payment, overtime that won't repeat — all of it can be argued as non-recurring income that shouldn't be included in the base calculation. Getting those distinctions right from the start protects you from an obligation built on a number that doesn't reflect your normal financial picture.

Allyson has argued income calculations across Pasco, Hillsborough, Pinellas, and Hernando counties for over thirty years. She gives you the real calculation in the first meeting — not a range, a number.

Under § 61.30, gross income includes salary, bonuses, commissions, and overtime. Whether variable compensation is recurring or non-recurring — and how it's treated in the calculation — is a factual argument that affects the support obligation in both directions.
The Tradesperson

Good years. Slow months. Seasonal swings.
The formula needs the right number, not last year's best.

If you work in the trades — HVAC, electrical, plumbing, construction — your income isn't a flat line. Busy seasons, slow winters, a big commercial job that won't repeat, overtime that fluctuates week to week. When a child support calculation is built on a snapshot of your highest-earning period, the obligation it produces can follow you through the slow months when earnings drop.

Florida law accounts for seasonal variation — but only if someone argues it. The court is supposed to look at average income over a reasonable period, not just last year's gross. How that averaging gets done, which months get included, and how seasonal work patterns are documented all affect the outcome.

Allyson knows how to build the income picture for a tradesperson accurately — not inflated, not deflated, but the number that reflects what you actually earn in a typical year. That's the number the formula should run on.

Under § 61.30, seasonal or fluctuating income is averaged over a period that fairly represents the parent's actual earnings. Documenting the pattern and arguing the right averaging period keeps the obligation accurate over time.
The High-Asset Client

A VP's deferred compensation. A dealership's book of business. A career built into something significant.
She knows this territory.

When income is complicated — deferred compensation, RSUs, stock options, executive benefits, ownership distributions from a dealership or agency — the child support calculation starts with a number that takes real effort to get right. For a corporate VP, a regional director, a car dealership owner, or an insurance agency principal, the W-2 is only the beginning. The rest of the compensation structure — and how the other side argues it — determines the number the formula runs on.

Service business owners — dealerships, insurance agencies, real estate agencies — face a specific income attribution challenge. The book of business has value. Owner distributions don't always reflect what the business actually generates as take-home income. How renewal commissions, inventory financing costs, and agency fees are treated affects the income figure the court uses — and that figure drives the support calculation.

Allyson has represented executives and business owners through complex child support disputes across Tampa Bay. She has the forensic accounting relationships to move carefully on income attribution. The income picture is more complex here, and she handles that complexity with the same care and diligence that she handles everything else.

Under § 61.30, when combined net income exceeds the guideline ceiling, the court applies specific percentages to the excess. For high-asset clients, the income figure used in that calculation — and how compensation is characterized across all sources — is the central argument.
The Healthcare Professional

RN to physician. The base income may not be the argument.
What surrounds it — and how those details get presented — is where thirty years in Florida's family courts comes into focus.

For nurses, CRNAs, physician's assistants, and employed physicians, child support runs on income — and healthcare income is rarely just a base salary. Shift differentials, on-call pay, sign-on bonuses, overtime, and retirement contributions all affect the net income figure the formula uses. The other side will argue for the highest number they can support. Getting the right number into the calculation requires someone who understands how healthcare compensation is actually structured.

The same income characterization issues that arise in alimony apply to child support. A one-time bonus, a travel nursing contract that ended, a temporary assignment — these are non-recurring and shouldn't anchor an obligation that runs for years. Florida courts are required to look at earning capacity over a reasonable period, not just the best year on record.

Allyson has argued income calculations for healthcare professionals across Pasco, Hillsborough, Pinellas, and Hernando counties for over thirty years. She gives you the real number in the first meeting.

Under § 61.30, gross income includes all compensation — salary, bonuses, shift differentials, and overtime. For healthcare professionals, how variable compensation is characterized as recurring or non-recurring is frequently the central argument in the child support calculation.
The Medical Practice Owner

Your practice generates income. What the court sees as yours is a different question.
She knows how to present that picture accurately.

If you own a medical or dental practice — solo, partnership, or specialty group, your reported income and your actual take-home income are rarely the same number. Practice expenses, equipment depreciation, partnership distributions, and retained earnings all affect what shows up on a tax return. The court understands this — and so does the other side, who will argue for the highest income figure they can construct.

Florida courts may impute income to a practice owner based on the assets of the practice, lifestyle indicators, and earning capacity — not simply what the K-1 or Schedule C reports. A forensic accountant who understands medical practice financials is often necessary to present the income picture accurately and challenge what the other side puts forward.

Allyson has represented physicians and dentists through complex child support disputes across Tampa Bay. She has the forensic accounting relationships to move carefully on income attribution — and she understands how the child support calculation interacts with the broader financial picture in a medical practice divorce.

Under § 61.30, income from a professional practice includes salary, distributions, and personal expenses paid through the practice. Courts may impute income based on earning capacity when reported income doesn't reflect the owner's actual financial picture.
The Business Owner

Your tax return is not your income.
Florida courts know that — and so does the other side.

When you own a business, your reported income and your actual income are rarely the same number. Business expenses reduce taxable income. Owner distributions don't always match what the business generates. A good year gets reinvested. The tax return is a document built for the IRS — not a child support calculation. The court understands this, which means the other side will argue for an income figure higher than your return shows.

Florida courts can impute income to a business owner based on the assets of the business, the lifestyle it supports, and what the owner could reasonably be expected to draw. That imputed number — not what you chose to pay yourself — can become the basis for the support calculation if it isn't argued carefully.

Allyson has relationships with forensic accountants who understand small business financials and how to present an accurate income picture to the court. The goal is a number that reflects what the business actually produces as take-home income — not what the other side wants it to be.

Under § 61.30, income from a business includes salary, distributions, and any personal expenses paid through the business. Courts may impute income based on earning capacity when reported income doesn't reflect the owner's actual financial picture.
The High Earner

Above the guideline ceiling.
Florida has a separate calculation for that — and it matters.

Florida's child support guidelines cover combined monthly net income up to a ceiling that more parents hit than expect to — physicians, engineers, dual-income households with strong overtime, business owners with consistent distributions. When combined income exceeds that ceiling, Florida law doesn't cap the support at the guideline maximum. It applies specific percentages to the excess amount above the ceiling.

The above-ceiling calculation gives the court discretion — and discretion means argument. What the children's actual needs are, what lifestyle they're accustomed to, what extraordinary expenses are involved — these all factor into what a court will order on the income above the guideline ceiling. The numbers can be significant, and so is how they're argued.

Allyson has handled high-income child support cases across Tampa Bay. She understands both sides of the calculation — the ceiling, the excess, and the practical question of what the children actually need versus what the formula produces.

Under § 61.30, when combined net income exceeds the guideline table, the court applies the percentage corresponding to the number of children to the excess income. Above-guideline support is one of the most discretionary areas of Florida child support law.

Rather than sugar-coating things, she gave me a realistic evaluation of my situation — which was not what I wanted to hear at that moment, but something I needed to. In court she was well-prepared and the judge respected her.

Brett  —  Hughes Law Group Client
Start the conversation

30+ years in Florida family courts.
Ready to hear your situation and tell you where you stand.

Board Certified. 30+ years. Ready to hear your situation and tell you the truth about it.

Schedule a Consultation (727) 842-8227