Washington child support uses statutory income and worksheet rules. Equity compensation belongs in that source-based analysis, but the result depends on the award, the records, and the current worksheet instructions.
CURRENT LAW
RCW 26.19.071 requires disclosure and consideration of income and resources. Its listed income sources include deferred compensation, bonuses, and capital gains. Use the current Washington worksheets and instructions rather than an unofficial calculator prediction.
- RCW 26.19.071 — Standards for determination of incomeWashington State Legislature · statute · WashingtonSource checked: 2026-09-07.
CASE LAW
E.J.S. holds that vested and delivered RSUs are income for child support whether or not the shares were liquidated. The holding should not be stretched into a rule that every unvested award is income or that a property value automatically becomes support income.
- In re the Parenting and Support of E.J.S., No. 80912-1-IWashington State Courts · published opinion · WashingtonSource checked: 2026-09-07. Published Washington Court of Appeals decision concerning vested and delivered RSUs in child-support income.
VARIABLE COMPENSATION
For bonuses and unusually large vesting years, preserve the underlying records and explain the pattern. A multi-year average, current-year figure, or other treatment may depend on the evidence and applicable worksheet instructions; this publication does not promise an averaging formula.
- RCW 26.19.071 — Standards for determination of incomeWashington State Legislature · statute · WashingtonSource checked: 2026-09-07.
- In re the Parenting and Support of E.J.S., No. 80912-1-IWashington State Courts · published opinion · WashingtonSource checked: 2026-09-07. Published Washington Court of Appeals decision concerning vested and delivered RSUs in child-support income.
POLICY PROBLEM
A support calculation can be difficult when payroll reports taxable equity income but the household received less cash after withholding. That is a documentation and adjustment question, not a basis for excluding RSUs categorically.
- In re the Parenting and Support of E.J.S., No. 80912-1-IWashington State Courts · published opinion · WashingtonSource checked: 2026-09-07. Published Washington Court of Appeals decision concerning vested and delivered RSUs in child-support income.
- RCW 26.19.071 — Standards for determination of incomeWashington State Legislature · statute · WashingtonSource checked: 2026-09-07.
PROPOSED REFORM
The statutory review process convenes a work group every four years and requires a report to the Legislature. The next cycle after the prior review points to 2027. Future recommendations about equity compensation should be identified as proposals until enacted.
- RCW 26.19.025 — Quadrennial review of child support guidelinesWashington State Legislature · statute · WashingtonSource checked: 2026-09-07.
- EHB 1014 (2025) — final bill report and legislative historyWashington State Legislature · legislative material · WashingtonSource checked: 2026-09-07. Enacted 2025 legislation; effective July 27, 2025. Read the current RCWs for operative text.
- EHB 1014 (2025) — final bill reportWashington State Legislature · legislative material · WashingtonSource checked: 2026-09-07. Legislative history explaining enacted guideline changes; not a substitute for the RCW text.
Questions for a qualified professional
- Which current worksheet and schedule apply?
- What do the grant and payroll records show for each vesting event?
- Which income figure is gross, taxable, withheld, or actually received?
Frequently asked questions
Do unsold vested RSUs count?
Under E.J.S., vested and delivered RSUs counted as child-support income even though they were not sold.
Does Washington publish a special RSU formula?
The statute lists income categories, but the published authority does not provide one universal formula for every equity award.
Sources
- RCW 26.19.071 — Standards for determination of incomeWashington State Legislature · statute · WashingtonSource checked: 2026-09-07.
- RCW 26.19.025 — Quadrennial review of child support guidelinesWashington State Legislature · statute · WashingtonSource checked: 2026-09-07.
- In re the Parenting and Support of E.J.S., No. 80912-1-IWashington State Courts · published opinion · WashingtonSource checked: 2026-09-07. Published Washington Court of Appeals decision concerning vested and delivered RSUs in child-support income.
- EHB 1014 (2025) — final bill report and legislative historyWashington State Legislature · legislative material · WashingtonSource checked: 2026-09-07. Enacted 2025 legislation; effective July 27, 2025. Read the current RCWs for operative text.
- EHB 1014 (2025) — final bill reportWashington State Legislature · legislative material · WashingtonSource checked: 2026-09-07. Legislative history explaining enacted guideline changes; not a substitute for the RCW text.
Educational information, not individual legal advice. Read our disclaimer.