1

ARIZONA CHILD SUPPORT GUIDELINES

A

DOPTED BY THE

A

RIZONA

S

UPREME

C

OURT

E

FFECTIVE

J

ANUARY

1,

2005

B

ACKGROUND

: The Arizona Child Support Guidelines follow the Income Shares Model. The

model was developed by the Child Support Guidelines Project of the National Center for State

Courts. The total child support amount approximates the amount that would have been spent on

the children if the parents and children were living together. Each parent contributes his/her

proportionate share of the total child support amount.

Information regarding development of the guidelines, including economic data and assumptions

upon which the Schedule of Basic Support Obligations is based, is contained in the February 6,

2003 report of Policy Studies, Inc., entitled Economic Basis for Updated Child Support

Schedule, State of Arizona.

1. P

URPOSES

A.

To establish a standard of support for children consistent with the reasonable needs of

children and the ability of parents to pay.

B. To make child support orders consistent for persons in similar circumstances.

C. To give parents and courts guidance in establishing child support orders and to promote

settlements.

D. To comply with state law (Arizona Revised Statutes, Section 25-320) and federal law

(42 United States Code, Section 651 et seq., 45 Code of Federal Regulations, Section

302.56) and any amendments thereto.

2. P

REMISES

A.

These guidelines apply to all natural children, whether born in or out of wedlock, and to

all adopted children.

B. The child support obligation has priority over all other financial obligations; the

existence of non-support-related financial obligations is generally not a reason for

deviating from the guidelines.

C. The fact that a custodial parent receives child support does not mean that he or she may

not also be entitled to spousal maintenance.

If the court is establishing both child support and spousal maintenance, the court shall

determine the appropriate amount of spousal maintenance first.

2

The receipt or payment of spousal maintenance shall be treated in accordance with

sections 5.A and 6.A. The addition to or adjustment from gross income under these

sections shall apply for the duration of the spousal maintenance award.

D. A parent's legal duty is to support his or her natural or adopted children. The "support"

of other persons such as stepchildren or parents is deemed voluntary and is not a reason

for an adjustment in the amount of child support determined under the guidelines.

E. In appropriate cases, a custodial parent may be ordered to pay child support.

F. Monthly figures are used to calculate the child support obligation. Any adjustments to

the child support amount shall be annualized so that each month’s child support

obligation is increased or decreased in an equal amount, instead of the obligation for

particular months being abated, increased or decreased.

E

XAMPLE

: At a child support hearing in a paternity action a custodial parent requests an

adjustment for childcare costs (Section 9.B.1.). The parent incurs childcare costs of

$150 per month but only for nine months of the year. The adjustment for childcare

costs must be annualized as follows: Multiply the $150 monthly cost times the nine

months that the cost is actually paid each year, for an annual total of $1,350. Divide this

total by 12 months to arrive at an annualized monthly adjustment of $113 that may be

added to the Basic Child Support Obligation when determining the child support order.

G. When determining the Basic Child Support Obligation under Section 8, the amount

derived from the Schedule of Basic Child Support Obligations shall not be less than the

amount indicated on the Schedule:

1.

For six children where there are more than six children.

2.

For the Combined Adjusted Gross Income of $20,000 where the actual Combined

Adjusted Gross Income of the parents is greater than $20,000.

3. P

RESUMPTION

In any action to establish or modify child custody, and in any action to establish child

support or past support or to modify child support, whether temporary or permanent, local or

interstate, the amount resulting from application of these guidelines shall be the amount of

child support ordered. These include, without limitation, all actions or proceedings brought

under Title 25 of the Arizona Revised Statutes (including maternity and paternity) and

juvenile court actions in which a child support order is established or modified. However, if

application of the guidelines would be inappropriate or unjust in a particular case, the court

shall deviate from the guidelines in accordance with Section 20.

3

4. D

URATION OF

C

HILD

S

UPPORT

Duration of child support is governed by Arizona Revised Statutes, Sections 25-320 and 25-

501, except as provided in Arizona Revised Statutes, Section 25-1304.

Upon entry of an initial or modified child support order, the court shall, or in any subsequent

action relating to the child support order, the court may, establish a presumptive date for the

termination of the current child support obligation. The presumptive termination date shall

be the last day of the month of the 18th birthday of the youngest child included in the order

unless the court finds that it is projected that the youngest child will not complete high

school by age 18. In that event, the presumptive termination date shall be the last day of the

month of the anticipated graduation date or age 19, whichever occurs first. The

administrative income withholding order issued by the department or its agent in Title IV-D

cases and an Order of Assignment issued by the court shall include the presumptive

termination date. The presumptive date may be modified upon changed circumstances.

An employer or other payor of funds honoring an Order of Assignment or an administrative

income withholding order that includes the presumptive termination date and is for current

child support only, shall discontinue withholding monies after the last pay period of the

month of the presumptive termination date. If the Order of Assignment or administrative

income withholding order includes current child support and arrearage payment, the

employer or other payor of funds shall continue withholding the entire amount listed on the

Order of Assignment or administrative income withholding order until further order.

For purposes of determining the presumptive termination date, it is further presumed:

A. That a child not yet in school will enter 1st grade if the child reaches age 6 on or before

September 1 of the year in which the child reaches age 6; otherwise, it is presumed that

the child will enter 1st grade the following year; and,

B. That a child will graduate in the month of May after completing the 12

th

grade.

5. D

ETERMINATION OF THE

G

ROSS

I

NCOME OF THE

P

ARENTS

N

OTE

: Terms such as "Gross Income" and "Adjusted Gross Income" as used in these

guidelines do not have the same meaning as when they are used for tax purposes.

A. Gross income includes income from any source, and may include, but is not limited to,

income from salaries, wages, commissions, bonuses, dividends, severance pay,

pensions, interest, trust income, annuities, capital gains, social security benefits (subject

to Section 26), worker's compensation benefits, unemployment insurance benefits,

disability insurance benefits, recurring gifts, prizes, and spousal maintenance. Cash

value shall be assigned to in-kind or other non-cash benefits. Seasonal or fluctuating

income shall be annualized. Income from any source which is not continuing or

recurring in nature need not necessarily be deemed gross income for child support

purposes. Generally, the court should not attribute income greater than what would

4

have been earned from full-time employment. Each parent should have the choice of

working additional hours through overtime or at a second job without increasing the

child support award. The court may, however, consider income actually earned that is

greater than would have been earned by full-time employment if that income was

historically earned from a regular schedule and is anticipated to continue into the

future.

The court should generally not attribute additional income to a parent if that would

require an extraordinary work regimen. Determination of what constitutes a reasonable

work regimen depends upon all relevant circumstances including the choice of jobs

available within a particular occupation, working hours and working conditions.

B. Gross income does not include sums received as child support or benefits received from

means-tested public assistance programs including, but not limited to, Temporary

Assistance to Needy Families (TANF), Supplemental Security Income (SSI), Food

Stamps and General Assistance.

C. For income from self-employment, rent, royalties, proprietorship of a business, or joint

ownership of a partnership or closely held corporation, gross income means gross

receipts minus ordinary and necessary expenses required to produce income. Ordinary

and necessary expenses do not include amounts determined by the court to be

inappropriate for determining gross income for purposes of child support. Ordinary and

necessary expenses include one-half of the self-employment tax actually paid.

D. Expense reimbursements or benefits received by a parent in the course of employment

or self-employment or operation of a business shall be counted as income if they are

significant and reduce personal living expenses.

E. If a parent is unemployed or working below full earning capacity, the court may

consider the reasons. If earnings are reduced as a matter of choice and not for

reasonable cause, the court may attribute income to a parent up to his or her earning

capacity. If the reduction in income is voluntary but reasonable, the court shall balance

that parent's decision and benefits therefrom against the impact the reduction in that

parent's share of child support has on the children's best interest. In accordance with

Arizona Revised Statutes Section 25-320, income of at least minimum wage shall be

attributed to a parent ordered to pay child support. If income is attributed to the parent

receiving child support, appropriate childcare expenses may also be attributed.

The court may decline to attribute income to either parent. Examples of cases in which

it may be inappropriate to attribute income include, but are not limited to, the following

circumstances:

1. A parent is physically or mentally disabled,

2. A parent is engaged in reasonable career or occupational training to establish basic

skills or reasonably calculated to enhance earning capacity,

5

3. Unusual emotional or physical needs of a natural or adopted child require that

parent’s presence in the home, or

4. The parent is a current recipient of Temporary Assistance to Needy Families.

F. Only income of persons having a legal duty of support shall be treated as income under

the guidelines. For example, income of a parent's new spouse is not treated as income

of that parent.

G. The court shall not take into account the impact of the disposition of marital property

except as provided in Arizona Revised Statutes Section 25-320.A.6. ("Excessive or

abnormal expenditures, destruction, concealment or fraudulent disposition of

community, joint tenancy and other property held in common.") or to the extent that

such property generates income to a parent.

H. The Schedule of Basic Child Support Obligations is based on net income and converted

to gross income for ease of application. The impact of income taxes has been

considered in the Schedule (Federal Tax including Earned Income Tax Credit, Arizona

State Tax, and FICA).

6. A

DJUSTMENTS TO

G

ROSS

I

NCOME

For purposes of this section, “children of other relationships” means natural or adopted

children who are not the subject of this particular child support determination.

Adjustments to Gross Income for other support obligations are made as follows:

A. The court-ordered amount of spousal maintenance resulting from this or any other

marriage, if actually being paid, shall be deducted from the gross income of the parent

paying spousal maintenance. Court-ordered arrearage payments shall not be included

as an adjustment to gross income.

B. The court-ordered amount of child support for children of other relationships, if

actually being paid, shall be deducted from the gross income of the parent paying that

child support. Court-ordered arrearage payments shall not be included as an

adjustment to gross income.

C. An amount shall be deducted from the gross income of a parent for children of other

relationships covered by a court order for whom they are the custodial parent. The

amount of the adjustment shall be determined by a simplified application of the

guidelines (defined in example below).

D. An amount may be deducted from the gross income of a parent for support of natural

or adopted children of other relationships not covered by a court order. The amount of

any adjustment shall not exceed the amount arrived at by a simplified application of

the guidelines (defined in example below).

6

E

XAMPLE

: A parent having gross monthly income of $2,000 supports a natural or

adopted minor child who is not the subject of the child support case before the court

and for whom no child support order exists. To use the Simplified Application of the

Guidelines, locate $2,000 in the Combined Adjusted Gross Income column of the

Schedule. Select the amount in the column for one child, $420. The parent's income

may be reduced up to $420, resulting in an Adjusted Gross Income of $1,580.

7. D

ETERMINING THE

A

DJUSTED

G

ROSS

I

NCOME OF THE

P

ARENTS

Adjusted Gross Income is gross income minus the adjustments provided in Section 6 of

these guidelines. The Adjusted Gross Income for each parent shall be established. These

amounts shall be added together. The sum is the Combined Adjusted Gross Income.

8. D

ETERMINING THE

B

ASIC

C

HILD

S

UPPORT

O

BLIGATION

Locate the income closest to the parents' Combined Adjusted Income figure on the Schedule

of Basic Child Support Obligations and select the column for the number of children

involved. This number is the Basic Child Support Obligation.

If there are more than six children, the amount derived from the Schedule of Basic Support

Obligations for six children shall be the presumptive amount. The party seeking a greater

sum shall bear the burden of proof that the needs of the children require a greater sum.

If the combined adjusted gross income of the parties is greater than $20,000 per month, the

amount set forth for combined adjusted gross income of $20,000 shall be the presumptive

Basic Child Support Obligation. The party seeking a sum greater than this presumptive

amount shall bear the burden of proof to establish that a higher amount is in the best

interests of the children, taking into account such factors as the standard of living the

children would have enjoyed if the parents and children were living together, the needs of

the children in excess of the presumptive amount, consideration of any significant disparity

in the respective percentages of gross income for each party and any other factors which, on

a case by case basis, demonstrate that the increased amount is appropriate.

9. D

ETERMINING THE

T

OTAL

C

HILD

S

UPPORT

O

BLIGATION

To determine the Total Child Support Obligation, the court:

A. Shall add to the Basic Child Support Obligation the cost of the children's medical,

dental and/or vision insurance coverage, if any (this provision does not imply any

obligation of either parent to provide dental or vision insurance). In determining the

amount to be added, only the amount of the insurance cost attributable to the children

subject of the child support order shall be included. If coverage is applicable to other

persons, the total cost shall be prorated by the number of persons covered. The court

may decline to credit a parent for medical, dental and/or vision insurance coverage

obtained for the children if the coverage is not valid in the geographic region where the

children reside.

7

E

XAMPLE

: Through an employment-related insurance plan, a parent provides medical

insurance that covers the parent, one child who is the subject of the child support case

and two other children. Under the plan, the cost of an employee's individual insurance

coverage would be $50. This parent instead pays a total of $170 for the "family option"

that provides coverage for the employee and any number of dependents. Calculate the

adjustment for medical insurance as follows: Subtract the $50 cost of individual

coverage from the $170 paid for the "family option" to find the cost of dependent

coverage. The $120 remainder then is divided by three -- the number of covered

dependents. The resulting $40 is added to the Basic Child Support Obligation as the

cost of medical insurance coverage for the one child.

An order for child support shall assign responsibility for providing medical insurance

for the children who are the subject of the child support order. If medical insurance of

comparable benefits and cost is available to both parents, the court should assign the

responsibility to the parent having primary physical custody.

The court shall also specify the percentage that each parent shall pay for any medical,

dental and/or vision costs of the children which are not covered by insurance. For

purposes of this paragraph, non-covered "medical" means medically necessary medical,

dental and/or vision care as defined by Internal Revenue Service Publication 502.

Except for good cause shown, any request for payment or reimbursement of uninsured

medical, dental and/or vision costs must be provided to the other parent within 180 days

after the date the services occur. The parent responsible for payment or reimbursement

must pay his or her share, as ordered by the court, or make acceptable payment

arrangements with the provider or person entitled to reimbursement within 45 days

after receipt of the request.

Both parents should use their best efforts to obtain services that are covered by the

insurance. A parent who is entitled to receive reimbursement from the other parent for

medical costs not covered by insurance shall, upon request of the other parent, provide

receipts or other evidence of payments actually made.

B. May add to the Basic Child Support Obligation amounts for any of the following:

1. Childcare Costs

Childcare expenses that would be appropriate to the parents' financial abilities.

Expenses for childcare shall be annualized in accordance with Section 2.F.

A custodial parent paying for childcare may be eligible for a credit from federal tax

liability for childcare costs for dependent children. The custodial parent is the

parent who has physical custody of the children for the greater part of the year. In

an equal physical custody situation, neither parent shall be entitled to the credit for

purposes of calculating child support. Before adding childcare costs to the Basic

8

Child Support Obligation, the court may adjust this cost in order to apportion the

benefit that the dependent tax credit will have to the parent incurring the childcare

costs.

At lower income levels the head of household does not incur sufficient tax liability

to benefit from the federal childcare tax credit. No adjustment should be made

where the income of the custodial parent is less than indicated on the following

chart:

MONTHLY GROSS INCOME OF THE

CUSTODIAL PARENT

ONE CHILD

$ 2,100

TWO CHILDREN

$ 2,600

THREE CHILDREN

$ 2,700

FOUR CHILDREN

$ 2,800

FIVE CHILDREN

$ 3,050

SIX CHILDREN

$ 3,300

If the custodial parent’s income is greater than indicated on the above chart, the

court may adjust this cost for the federal childcare tax credit if the credit is actually

claimed or will be claimed.

For one child with monthly childcare costs exceeding $200, deduct $50 from the

monthly childcare amount. For two or more children with total monthly childcare

costs exceeding $400, deduct $100 from the monthly childcare amount. See

Example One.

For one child with monthly childcare costs of $200 or less, deduct 25% from the

monthly childcare amount. For two or more children with total monthly childcare

costs of $400 or less, deduct 25% from the monthly childcare amount. See

Example Two.

E

XAMPLE

O

NE

: For two children, a parent pays monthly childcare costs of $550 for

9 months of the year. To adjust for the expected tax credit benefit, first determine

whether the average cost of childcare exceeds $400 per month. In this example,

because the average cost of $413 ($550 multiplied by 9 months, divided by 12

months) exceeds the $400 maximum for two or more children, $100 per month may

be subtracted from the average monthly cost. $313 ($413 less $100) may be added

to the Basic Child Support Obligation for adjusted childcare costs.

E

XAMPLE

T

WO

: A parent pays monthly childcare costs of $175 for one child.

Because this amount is less than the $200 maximum for one child, multiply $175 by

25% ($175 multiplied by 25% = $44). Subtract the adjustment from the monthly

9

average ($175 - $44 = $131). The adjusted amount of $131 may be added to the

Basic Child Support Obligation.

Any adjustment for the payment of childcare costs with pre-tax dollars shall be

calculated in a similar manner. A percentage adjustment other than 25% may be

utilized if proven by the parent paying the childcare costs.

2. Education Expenses

Any reasonable and necessary expenses for attending private or special schools or

necessary expenses to meet particular educational needs of a child, when such

expenses are incurred by agreement of both parents or ordered by the court.

3. Extraordinary Child

These guidelines are designed to fit the needs of most children. The court may

increase the Basic Child Support Obligation to provide for the special needs of

gifted or handicapped children.

4. Older Child Adjustment

The average expenditures for children age 12 or older exceed the average

expenditures for all children by approximately 10%. Therefore, the court may

increase child support for a child who has reached the age of 12 years by an amount

up to 10% of the child support shown on the Schedule. If the court chooses to make

an adjustment, the following method of calculation shall be used.

E

XAMPLE

: The Basic Child Support Obligation for one child, age 12, is $300. As

much as $30 may be added to the Basic Child Support Obligation, for a total of

$330. If not all children subject to the order are age 12 or over, the increase will be

prorated as follows: assume the Basic Child Support Obligation for three children is

$300. If one of the three children is age 12 or over, assign 1/3 of the Basic Child

Support Obligation to the older child ($100). Up to 10% ($10) of that portion of the

Basic Child Support Obligation may be added as an older child adjustment,

increasing the obligation to $310. NOTE: This prorating method is limited to this

section and should not be followed in Section 25.

10. D

ETERMINING

E

ACH

P

ARENT

'

S

P

ROPORTIONATE

S

HARE OF THE

T

OTAL

C

HILD

S

UPPORT

O

BLIGATION

The Total Child Support Obligation shall be divided between the parents in proportion to

their Adjusted Gross Incomes. The obligation of each parent is computed by multiplying

each parent's share of the Combined Adjusted Gross Income by the Total Child Support

Obligation.

10

E

XAMPLE

: Combined Adjusted Gross Income is $1,000. The father's Adjusted Gross Income

is $600. Divide the father's Adjusted Gross Income by the Combined Adjusted Income. The

result is the father's share of the Combined Adjusted Gross Income ($600 divided by $1,000

= 60%). The father's share is 60%; the mother's share is 40%.

11. Adjustment for Costs Associated with Parenting Time

Because the Schedule of Basic Child Support Obligations is based on expenditures for

children in intact households, there is no consideration for costs associated with parenting

time. When parenting time is exercised by the noncustodial parent, a portion of the costs for

children normally expended by the custodial parent shifts to the noncustodial parent.

Accordingly, unless it is apparent from the circumstances that the noncustodial parent will

not incur costs for the children during parenting time, when proof establishes that parenting

time is or is expected to be exercised by the noncustodial parent, an adjustment shall be

made to that parent's proportionate share of the Total Child Support Obligation. To

calculate child support in equal custody cases, see Section 12.

For purposes of calculating parenting time days, only the time spent by a child with the

noncustodial parent is considered. Time that the child is in school or childcare is not

considered.

To adjust for the costs of parenting time, first determine the total annual amount of

parenting time indicated in a court order or parenting plan or by the expectation or historical

practice of the parents. Using the following definitions, add together each block of parenting

time to arrive at the total number of parenting time days per year. Calculate the number of

parenting time days arising from any block of time the child spends with the noncustodial

parent in the following manner:

A.

Each block of time begins and ends when the noncustodial parent receives or returns

the child from the custodial parent or from a third party with whom the custodial parent

left the child. Third party includes, for example, a school or childcare provider.

B.

Count one day of parenting time for each 24 hours within any block of time.

C.

To the extent there is a period of less than 24 hours remaining in the block of time, after

all 24-hour days are counted or for any block of time which is in total less than 24

hours in duration:

1.

A period of 12 hours or more counts as one day.

2.

A period of 6 to 11 hours counts as a half-day.

3.

A period of 3 to 5 hours counts as a quarter-day.

4.

Periods of less than 3 hours may count as a quarter-day if, during those hours, the

noncustodial parent pays for routine expenses of the child, such as meals.

11

E

XAMPLES

:

1.

Noncustodial parent receives the child at 9:00 p.m. on Thursday evening and brings

the child to school at 8:00 a.m. on Monday morning, from which custodial parent

picks up the child at 3:00 p.m. on Monday.

a.

9:00 p.m. Thursday to 9:00 p.m. Sunday is 3 days.

b.

9:00 p.m. Sunday to 8:00 a.m. Monday is 11 hours, which equals a half day.

c.

Total is 3 ˝ days.

2.

Noncustodial parent picks the child up from school at 3:00 p.m. Friday and returns

the child to school at 8:00 a.m. on Monday.

a. 3:00 p.m. Friday to 3:00 p.m. Sunday is 2 days.

b. 3:00 p.m. Sunday to 8:00 a.m. Monday is 17 hours, which equals 1 day.

c. Total is 3 days.

3. Noncustodial parent picks up child from soccer at noon on Saturday, and returns the

child to custodial parent at 9:00 p.m. on Sunday.

a. Noon Saturday to noon Sunday is 1 day.

b. Noon Sunday to 9:00 p.m. Sunday is 9 hours, which equals ˝ day.

c. Total is 1 ˝ days.

After determining the total number of parenting time days, refer to "Parenting Time Table

A" below. The left column of the table sets forth numbers of parenting time days in

increasingly higher ranges. Adjacent to each range is an adjustment percentage. The

parenting time adjustment is calculated as follows: locate the total number of parenting time

days per year in the left column of “Parenting Time Table A" and select the adjustment

percentage from the adjacent column. Multiply the Basic Child Support Obligation

determined under Section 8 by the appropriate adjustment percentage. The number resulting

from this multiplication then is subtracted from the proportionate share of the Total Child

Support Obligation of the parent who exercises parenting time.

12

PARENTING TIME

TABLE A

Number of

Parenting Time

Days

Adjustment

Percentage

0 - 3

0

4 - 20

.012

21 - 38

.031

39 - 57

.050

58 - 72

.085

73 - 87

.105

88 - 115

.161

116 - 129

.195

130 - 142

.253

143 - 152

.307

153 - 162

.362

163 - 172

.422

173 - 182

.486

E

XAMPLE

: The Basic Child Support Obligation from the Schedule is $425 for two children.

After making all applicable adjustments under Section 9, the Total Child Support Obligation

is $500 and the noncustodial parent's proportionate share is 60%, or $300. The noncustodial

parent has parenting time with the children a total of 100 days. On “Parenting Time Table

A”, the range of days for this amount of parenting time is from 88 to 115 days. The

corresponding adjustment percentage is .161. Multiply the $425 Basic Child Support

Obligation by .161 OR 16.1%. The resulting $68 is subtracted from $300 (the noncustodial

parent's proportionate share of the Total Child Support Obligation), adjusting the child

support obligation to $232.

As the number of parenting time days approaches equal time sharing (143 days and above),

certain costs usually incurred only in the custodial household are assumed to be

substantially or equally shared by both parents. These costs are for items such as the child's

clothing and personal care items, entertainment and reading materials. If this assumption is

rebutted by proof, for example, that such costs are not substantially or equally shared in

each household, only “Parenting Time Table B” must be used to calculate the parenting time

adjustment for this range of days. Locate the total number of parenting time days per year in

the left column of “Parenting Time Table B" and select the adjustment percentage from the

adjacent column. Multiply the Basic Child Support Obligation determined under Section 8

by the appropriate adjustment percentage. The number resulting from this multiplication

then is subtracted from the proportionate share of the Total Child Support Obligation of the

parent who exercises parenting time.

13

PARENTING TIME

TABLE B

Number of

Parenting Time Days

Adjustment

Percentage

143 – 152

.275

153 – 162

.293

163 – 172

.312

173 – 182

.331

12. E

QUAL

C

USTODY

If the time spent with each parent is essentially equal, the expenses for the children are

equally shared and adjusted gross incomes of the parents also are essentially equal, no child

support shall be paid. If the parents' incomes are not equal, the total child support amount

shall be divided equally between the two households and the parent owing the greater

amount shall be ordered to pay what is necessary to achieve that equal share in the other

parent's household.

E

XAMPLE

: After making all applicable adjustments under Sections 9 and 13, the remaining

child support obligation is $1500. The parents' proportionate shares of the obligation are

$1000 and $500. To equalize the child support available in both households, deduct the

lower amount from the higher amount ($1000 - $500 = $500), then divide the balance in

half ($500 ÷ 2 = $250). The resulting amount, $250, is paid to the parent with the lower

obligation.

13. A

DJUSTMENTS

F

OR

O

THER

C

OSTS

If a parent pays a cost under Section 9.A. or 9.B. (except 9.B.4.), deduct the cost from that

parent's Proportionate Share of income to arrive at the Preliminary Child Support Amount.

E

XAMPLE

: A noncustodial parent pays for medical insurance through his or her employer.

This cost is added to the Basic Child Support Obligation pursuant to section 9.A., then

prorated between the parents to arrive at each parent's proportionate child support

obligation. Because the cost has already been paid to a third party (the insurance company),

the cost must be deducted from the noncustodial parent's child support obligation because

this portion of the child support obligation has already been paid.

14. D

ETERMINING THE

C

HILD

S

UPPORT

O

RDER

The court shall order the noncustodial parent to pay child support in an amount equal to his

or her proportionate share of the Total Child Support Obligation. The custodial parent shall

be presumed to spend his or her share directly on the children.

14

E

XAMPLE

: On the Schedule, the Basic Child Support Obligation for a Combined Adjusted

Gross Income of $1,500 for one child is $329. To this the court adds $33 because the child

is over 12 years of age (10% in this example). The Total Child Support Obligation is $362.

The father's share is 60% of $362, or $217. The mother's share is 40% of $362, or $145.

Custody is granted to the mother and under the court-approved parenting plan, parenting

time will be exercised by the father a total of 100 days per year resulting in an adjustment of

$53 ($329 x 16.1%). After adjusting for parenting time, the father's share is $164 ($217 less

$53). The father shall pay the child support amount of $164 per month. The value of the

mother's contribution is $145, and she spends it directly on the child.

15. Self Support Reserve Test

In each case, after determining the child support order, the court shall perform a Self

Support Reserve Test to verify that the noncustodial parent is financially able both to pay

the child support order and to maintain at least a minimum standard of living, as follows:

Deduct $775 (the Self Support Reserve amount) from the noncustodial parent's Adjusted

Gross Income, except that the court may deduct from such parent's Adjusted Gross Income

for purposes of the Self Support Reserve Test only, court-ordered arrears on child support

for children of other relationships or spousal maintenance, if actually paid. If the resulting

amount is less than the child support order, the court may reduce the current child support

order to the resulting amount after first considering the financial impact the reduction would

have on the custodial parent’s household. The test applies only to the current child support

obligation, but does not prohibit an additional amount to be ordered to reduce an obligor's

arrears.

E

XAMPLE

: Before applying the Self Support Reserve Test, the child support order is

calculated under the guidelines to be $175. The Adjusted Gross Income of the noncustodial

parent is $850. Subtracting the self-support reserve amount of $775 from the noncustodial

parent’s adjusted gross income of $850 leaves $75. Because this resulting amount is less

than the $175 child support order, the court may reduce the child support order to the

resulting amount. However, before making any reduction, the court shall examine the

self-support capability of the non-paying parent, using the same Self Support Reserve Test

applied to the noncustodial parent.

In this example, the non-paying parent's proportionate share of the total child support

obligation is calculated under the guidelines to be $200. This parent’s adjusted gross income

is $892. Subtracting the self support reserve of $775 from the non-paying parent’s adjusted

gross income of $892 leaves $117. Because this resulting amount is less than the parent's

proportionate share of the Total Child Support Obligation, it is evident that both parents

have insufficient income to be self supporting. In this situation, the court has discretion to

determine whether and in what amount the child support order (the amount the noncustodial

parent is ordered to pay) may be reduced.