Is a self-employed parent entitled to deduct income from his tax return for child support purposes?

The court in Doe v. Child Support Enforcement Agency of Hawaii stated agencies and courts should carefully scrutinize the reasonableness and appropriateness of a self-employed parent's business decisions that reduce the amount of income available for child support. It concluded "the family court was wrong when it created a presumption of correctness for all business deductions reported by Father on his tax return." ( Doe v. Child Support Enforcement Agency of Hawaii, supra , 953 P.2d at p. 213.)