I disagree with the other responses you received. The situation, as you describe it, effectively amounts to gifts from him to her. And while gifts are not income for tax purposes, in Kentucky they are income for child support purposes. As the Kentucky Supreme Court stated:
In the present case, the trial court determined Appellee's gross income by inferring that she had additional income from gifts, her gambling, and ticket scalping from the court's conclusion that “her lifestyle and property reflected an income greater than her W–2's and tax returns indicated.” Certainly, these types of undocumented income, while not susceptible to documentation, are nevertheless income which, if proven, a trial court should consider when determining a party's gross income.
Schoenbachler v. Minyard, 110 S.W.3d 776, 784–85 (Ky. 2003). The reason the state includes gifts is that:
There are no cases in Kentucky construing what is meant by gifts in this context. The definition of “gift” in Black's Law Dictionary is “a voluntary transfer of property to another made gratuitously or without consideration.” Black's Law Dictionary 688 (6th ed.1990).
In Petrini v. Petrini, 336 Md. 453, 460, 648 A.2d 1016, 1019 (1994), the Maryland Court of Appeals found that a father who had received rent-free housing and payment of expenses from his mother should have those items credited as gifts which increased his income for child support determinations. The court found that if a parent is relieved of some basic living expenses through outside contributions, it may be appropriate under certain circumstances to increase the parent's actual income to account for such contributions. Petrini v. Petrini, 336 Md. 453, 460, 648 A.2d 1016, 1019 (1994). The court acknowledged that these benefits may have the effect of freeing up other income that may not have otherwise been available to pay a child support award. Id. We agree with the Maryland court that by having these expenses paid for him, it frees appellant's other sources of income for payment to his child.
Stewart v. Burton, 108 S.W.3d 647, 648 (Ky. Ct. App. 2003). Therefore I would take the position that the gifts, if you can prove them, are countable in determining the parent's income.