Ohio child support is calculated in accordance with a child support schedule and worksheet governed by Ohio Revised Code Sections 3119.02 through 3119.24.
When computing child support, the statute defines “income" in two ways: if a parent is employed full-time then it means the gross income of that parent. If a parent is unemployed or underemployed, then income is defined as the sum of the gross income of that parent AND any potential income of that parent. In order for a Court to consider the potential income of an unemployed or underemployed parent, the opposing party has to demonstrate that the parent was VOLUNTARILY unemployed or underemployed.
For the full definition of gross income and potential income see Ohio Revised Code Section 3119.01 (C) (subsection 7 and 11 respectively) (scroll down to see the definition effective after September 28, 2012):