X  RECIPIENT: The recipient is the spouse with the lower income.

 X  PAYOR: The payor is the spouse with the higher income.

 X  GROSS INCOME: For purposes of these guidelines, income shall include income from whatever source regardless of whether that income is recognized by the Internal Revenue Code or reported to the Internal Revenue Service or state Department of Revenue or other taxing authority.

 X  Net annual income is used for the California and Pennsylvania formulas and the definition varies by jurisdiction. For the purposes of consistency, we suggest using Gross Income less state and federal taxes, FICA, Medicare, Medical Insurance and Union Dues.