While reasonable attorneys can disagree, I am of the opinion that your IHSS is considered "income" for calculating child support. As I understand it, you are paid an hourly wage for a certain number of hours per week to care for your son. That work could be outsourced to someone else, but typically a family member provides the services needed--that is the limited knowledge I have on the IHSS program.
Just because something is not considered "income" for purposes of the IRS does not mean that a family law judge cannot consider it "income" for calculating child support. The definition of "income" under California law is more broad than the definition of "income" as defined in the IRS tax code, and it is not binding on a family law judge in California.
There is a rather complicated explanation for why this is the public policy of the State of California, but the short and simple explanation is we want children to have as much child support as they are entitled to under the guideline formula.
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