Gross income for child support and spousal maintenance purposes in Arizona is income before deductions and is defined broadly to include wages, salary, commissions, bonuses, dividends, interest, rental income, business income, pension and retirement income, disability income, and virtually any other source of regular income.

The definition of gross income for support purposes is broader than the definition used on a tax return. Certain deductions taken on a tax return are not subtracted from gross income for support purposes.

When income fluctuates with bonus-driven income, commission income, business income, overtime determining the appropriate income figure requires averaging over a sufficient period to reflect realistic earning capacity. Tax returns are generally very informative.