How is child support determined in the State of Connecticut and what is considered Income for purpuses of Child Support. The child-support guideline is just that. A guideline. First, we need to look carefully at the parties income. What is mom's gross income per year? What is dad's gross income per year? We look at most recent income statements, last year's tax returns, and my absolute favorite, social security statements. If mom or dad works overtime, for purposes of child support guidelines we include income obtained at 45 hours per week.