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.
pg_0002
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.
pg_0003
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
pg_0004
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,
pg_0005
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).
pg_0006
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.
pg_0007
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
pg_0008
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
pg_0009
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.
pg_0010
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.
pg_0011
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.
pg_0012
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.
pg_0013
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.
pg_0014
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.
pg_0015
15
16. M
ULTIPLE
C
HILDREN
,
D
IVIDED
C
USTODY
When each parent is granted physical custody of at least one of the parties' children, each
parent is obligated to contribute to the support of all the children. However, the amount of
current child support to be paid by the parent having the greater child support obligation
shall be reduced by the amount of child support owed to that parent by the other parent.
E
XAMPLE
: (For simplicity, this example does not consider parenting time.) Combined
Adjusted Gross Income is $3,000 per month. Father's gross income is $1,000 per month
(33.3%) and he has custody of one child. Mother's gross income is $2,000 per month
(66.6%) and she has custody of two children.
Prepare a Parent's Worksheet to determine child support for children in the mother's
household. Locate the Combined Adjusted Gross Income figure of $3,000 on the Schedule.
Select the child support figure in the column for the two children in this household, $817.
The father's share is 33.3% of $817or $272.
Prepare a Parent's Worksheet to determine child support for the child in the father's
household. Locate the Combined Adjusted Gross Income figure of $3,000. Select the child
support figure in the column for the one child in this household, $589. The mother's share is
66.6% of $589, or $392.
The mother is obligated to pay the father $392 for child support. This amount is reduced by
the $272 obligation owed by the father to the mother. Thus, the mother shall pay $120 per
month.
17. C
HILD
S
UPPORT
A
SSIGNED TO THE
S
TATE
If child support has been assigned to the state under Arizona Revised Statutes Section
46-407, the obligation of a parent to pay child support shall not be offset by child support
arrearages that may be owed to that parent.
18. T
RAVEL
E
XPENSES
A
SSOCIATED WITH
P
ARENTING
T
IME
The court may allocate travel expenses of the child associated with parenting time in cases
where one-way travel exceeds 100 miles. In doing so, the court shall consider the means of
the parents and may consider how their conduct (such as a change of residence) has affected
the costs of parenting time. To the extent possible, any allocation shall ensure that the child
has continued contact with each parent. A parent who is entitled to receive reimbursement
from the other parent for allocated parenting time expenses shall, upon request of the other
parent, provide receipts or other evidence of payments actually made. The allocation of
expenses does not change the amount of the child support ordered.
pg_0016
16
19. G
IFTS IN
L
IEU OF
M
ONEY
Once child support has been ordered by the court, the child support is to be paid in money.
Gifts of clothing, etc. in lieu of money are not to be offset against the child support order
except by court order.
20. D
EVIATIONS
A. The court shall deviate from the guidelines, i.e., order child support in an amount
different from that which is provided pursuant to these guidelines, after considering all
relevant factors, including those set forth in Arizona Revised Statutes Section 25-320,
and applicable case law, only if all of the following criteria are met:
1. Application of the guidelines is inappropriate or unjust in the particular case,
2. The court has considered the best interests of the child in determining the amount of
a deviation. A deviation that reduces the amount of child support paid is not, by
itself, contrary to the best interests of the child,
3. The court makes written findings regarding 1. and 2. above in the Child Support
Order, Minute Entry or Child Support Worksheet,
4. The court shows what the order would have been without the deviation, and
5. The court shows what the order is after deviating.
B. The court may deviate from the guidelines based upon an agreement of the parties only
if all of the following criteria are met:
1.
The agreement is in writing or stated on the record pursuant to the Arizona Rules of
Civil Procedure, Rule 80(d),
2.
All parties have entered into the agreement with knowledge of the amount of child
support that would have been ordered under the guidelines but for the agreement,
3.
All parties have entered into the agreement free of duress and coercion, and
4. The court complies with the requirements of Section 20.A.
21. T
HIRD
-P
ARTY
C
ARE
G
IVERS
When a child lives with a third-party caregiver by virtue of a court order, administrative
placement by a state agency or under color of authority, the third-party caregiver is entitled
to receive child support payments from each parent on behalf of the child.
pg_0017
17
22. C
OURT
'
S
F
INDINGS
The court shall make findings in the record as to: Gross Income, Adjusted Gross Income,
Basic Child Support Obligation, Total Child Support Obligation, each parent's proportionate
share of the child support obligation, and the child support order.
The findings may be made by incorporating a worksheet containing this information into the
file.
If the court attributes income above minimum wage income, the court shall explain the
reason for its decision.
The child support order shall be set forth in a sum certain and start on a date certain. A new
child support order shall be filed upon any change in the amount or due date of the child
support obligation.
23. E
XCHANGE OF
I
NFORMATION
The court shall order that every twenty-four months, financial information such as tax
returns, financial affidavits, and earning statements be exchanged between the parties.
Unless the court has ordered otherwise, at the time the parties exchange financial
information, they shall also exchange residential addresses and the names and addresses of
their employers.
24. M
ODIFICATION
A. Standard Procedure
Pursuant to Arizona Revised Statutes Sections 25-327 and 25-503, either parent or the
state Title IV-D agency may ask the court to modify a child support order upon a
showing of a substantial and continuing change of circumstances.
B. Simplified Procedure
Either parent or the state Title IV-D agency may request the court to modify a child
support order if application of the guidelines results in an order that varies 15% or more
from the existing amount. A fifteen percent variation in the amount of the order will be
considered evidence of substantial and continuing change of circumstances. A request
for modification of the child support amount must be accompanied by a completed and
sworn "Parent's Worksheet for Child Support Amount," and documentation supporting
the incomes if different from the court's most recent findings regarding income of the
parents. If the party requesting the modification is unable to provide documentation
supporting the other party's income, the requesting party shall indicate that the income
amount is attributed/estimated and state the basis for the amount listed. The state Title
IV-D agency may submit a parent's worksheet.
pg_0018
18
The simplified procedure also may be used by either parent or the state Title IV-D
agency to modify a child support order to assign or alter the responsibility to provide
medical insurance for a child who is the subject of a child support order. A
modification of the medical assignment or responsibility does not need to vary by 15%
or more from the existing amount to use the simplified procedure.
A copy of the request for modification of child support and the "Parent's Worksheet for
Child Support Amount," including supporting documentation, showing that the
proposed child support amount would vary 15% or more from the existing child support
order shall be served on the other parent, or on both parents if filed by the state Title
IV-D agency, pursuant to Rules 4.1 and 4.2, Rules of Civil Procedure.
If the requested modification is disputed, the parent receiving service must request a
hearing within 20 days of service. If service is made outside the state, as provided in
Rule 4.2, Rules of Civil Procedure, the parent receiving service must request a hearing
within 30 days of service.
A party requesting a hearing shall file a written request for hearing accompanied by a
completed and sworn "Parent's Worksheet for Child Support Amount." Copies of the
documents filed, together with the notice of hearing, shall be served on the other party
and, if appropriate, the state Title IV-D agency by first class mail not less than 10
judicial days prior to the hearing.
Upon proof of service and if no hearing is requested within the time allowed, the court
will review the request and enter an appropriate order or set the matter for hearing.
If any party requests a hearing within the time allowed, the court shall conduct such
hearing. No order shall be modified without a hearing if one is requested.
The notice provision of Rule 55, Rules of Civil Procedure, does not apply to this
simplified modification procedure.
A request to modify child support, request for a hearing and notice of hearing, "Parent's
Worksheet for Child Support Amount" and child support order filed or served pursuant
to this subsection must be made using forms approved by the Arizona Supreme Court
or substantially similar forms.
Approved forms are available from the Clerk of the Superior Court.
25. E
FFECT OF
C
ESSATION OF
C
HILD
S
UPPORT FOR
O
NE
C
HILD
If child support for more than one child was ordered under these guidelines and thereafter
the duty to support one of the children stops, the order is not automatically reduced by that
child's share. To obtain a modification to the child support order, a request must be made in
writing to the court to recalculate the child support obligation pursuant to these guidelines.
The procedure specified in Section 24 may be used for this purpose.
pg_0019
19
E
XAMPLE
: The child support order for a Combined Adjusted Gross Income of $1,500, with
four children is $600. One child graduates from high school and turns 18. In determining the
new child support amount, do not deduct one-fourth of the order for a new order of $450.
Instead, determine a new child support order by applying the guidelines. (N
OTE
: This
method varies from the one used in Section 9.B.4.).
26. I
NCOME
A
ND
B
ENEFITS
R
ECEIVED BY OR ON BEHALF OF A CHILD
A. Income earned or money received by a child from any source other than court-ordered
child support shall not be counted toward either parent’s child support obligation except
as stated herein. However, income earned or money received by or on behalf of a
person for whom child support is ordered to continue past the age of majority pursuant
to Arizona Revised Statute Sections 25-320.B and 25-809.F may be credited against
any child support obligation.
B. Benefits, such as Social Security Disability or Insurance, received by a custodial parent
on behalf of a child, as a result of contributions made by the parent paying child support
shall be credited as follows:
1. If the amount of the child's benefit for a given month is equal to or greater than the
paying parent's child support obligation, then that parent's obligation is satisfied.
2. Any benefit received by the child for a given month in excess of the child support
obligation shall not be treated as an arrearage payment nor as a credit toward future
child support payments.
3. If the amount of the child's benefit for a given month is less than the parent's child
support obligation, the parent shall pay the difference unless the court, in its
discretion, modifies the child support order to equal the benefits being received at
that time.
C. Except as otherwise provided in section 5.B, any benefits received directly, and not on
behalf of a child, by either the custodial parent or the parent paying child support as a
result of his or her own contributions, shall be included as part of that parent’s gross
income.
27. F
EDERAL
T
AX
E
XEMPTION FOR
D
EPENDENT
C
HILDREN
In any case in which the current child support obligation is at least $1,200 per year, there
should be an allocation of the federal tax exemptions applicable to the minor children which
as closely as possible approximates the percentages of child support being provided by each
of the parents. If it is determined that a party who is otherwise entitled to the dependency
exemption based upon the above percentages will not derive a tax benefit from claiming the
dependency exemption, the exemption should be allocated to the other party. The allocation
of the exemptions shall be conditioned upon payment by December 31 of the total
court-ordered monthly child support obligation for the current calendar year and any
pg_0020
20
court-ordered arrearage payments due during that calendar year for which the exemption is
to be claimed. If these conditions have been met, the custodial parent shall execute the
necessary Internal Revenue Service forms to transfer the exemptions. If the noncustodial
parent has paid the current child support, but has not paid the court-ordered arrearage
payments, the noncustodial parent shall not be entitled to claim the exemption.
E
XAMPLE
: Noncustodial parent's percentage of gross income is approximately 67% and
custodial parent's percentage is approximately 33%. All payments are current. If there are
three children, the noncustodial parent would be entitled to claim two and the custodial
parent would claim one. If there is only one child, the noncustodial parent would be entitled
to claim the child two out of every three years, and the custodial parent would claim the
child one out of every three years.
For purposes of this section only, a noncustodial parent shall be credited as having paid
child support that has been deducted on or before December 31 pursuant to an order of
assignment if the amount has been received by the court or clearinghouse by January 15 of
the following year.
28. C
HILD
S
UPPORT
A
RREARS
A. When setting an amount for a payment on arrears, the court should take into
consideration that interest accrues on the principal balance. If the court sets a payment
on arrears less than the amount of the accruing monthly interest, the court shall make a
finding why the amount is less than the accruing monthly interest. Upon a showing of
substantial and continuing changed circumstances, the court may adjust the amount of
payment on arrears.
B. When a current child support obligation terminates, before adjusting the Order of
Assignment to an amount less than the current child support amount and the payment
on arrears, the court shall consider the total amount of arrears and the accruing interest,
and the time that it will take the obligor to pay these amounts.
29. E
FFECTIVE
D
ATE
A
ND
G
ROUNDS FOR
M
ODIFICATION
A. Except for defaults or as otherwise agreed upon by the parties, all child support orders
entered after December 31, 2004, shall be made pursuant to these guidelines, whether
they be original orders or modifications of pre-existing orders, unless the court
determines otherwise based on good cause shown. In cases of default, the guidelines in
effect at the time of filing the action will be used. The parties may agree to use either
the guidelines in effect at the time of filing the action or those in effect at the time the
order is entered.
B. A substantial variance between an existing child support order and an amount resulting
from application of the new guidelines may be considered evidence of a substantial and
continuing change of circumstances for purposes of a modification. A variance of at
least 15% would be evidence of a substantial and continuing change of circumstances.
pg_0021
21
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
700
167
238
277
309
340
370
750
178
253
295
329
362
393
800
189
268
312
348
382
416
850
199
282
329
366
403
438
900
210
297
345
385
424
461
950
220
312
362
404
444
483
1000
231
326
379
423
465
506
1050
241
341
396
442
486
528
1100
251
355
413
460
506
551
1150
262
370
430
479
527
573
1200
272
385
447
498
548
596
1250
281
397
461
514
565
615
1300
291
410
476
531
584
635
1350
300
424
492
548
603
656
1400
310
437
507
565
622
677
1450
319
451
523
583
641
697
1500
329
464
538
600
660
718
1550
338
477
554
617
679
739
1600
348
491
569
634
698
759
1650
357
504
585
652
717
780
1700
367
518
600
669
736
801
1750
377
531
615
686
755
821
1800
386
543
629
702
772
840
1850
394
555
643
717
788
858
1900
403
567
656
732
805
876
1950
411
578
670
747
821
893
2000
420
590
683
761
838
911
2050
429
602
696
776
854
929
2100
437
614
710
791
870
947
2150
446
625
723
806
887
965
2200
455
637
736
821
903
983
2250
463
649
750
836
920
1000
2300
472
661
763
851
936
1018
2350
481
672
776
865
952
1036
2400
489
683
788
879
967
1052
2450
497
694
801
893
982
1069
2500
505
705
813
907
997
1085
2550
514
717
826
921
1013
1102
2600
522
728
838
934
1028
1118
2650
530
739
850
948
1043
1135
pg_0022
22
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
2700
539
750
863
962
1058
1151
2750
547
761
875
976
1073
1168
2800
555
772
888
990
1089
1184
2850
564
783
900
1003
1104
1201
2900
572
794
913
1018
1119
1218
2950
581
806
926
1033
1136
1236
3000
589
817
939
1047
1151
1253
3050
596
827
950
1059
1165
1268
3100
603
837
961
1072
1179
1283
3150
610
847
973
1084
1193
1298
3200
617
857
984
1097
1207
1313
3250
625
867
995
1109
1220
1328
3300
632
877
1006
1122
1234
1343
3350
639
887
1018
1135
1248
1358
3400
646
896
1029
1147
1262
1373
3450
653
906
1040
1160
1276
1388
3500
660
916
1051
1172
1289
1403
3550
668
926
1063
1185
1303
1418
3600
674
935
1072
1196
1315
1431
3650
680
943
1081
1206
1326
1443
3700
686
951
1090
1216
1337
1455
3750
692
959
1099
1226
1348
1467
3800
698
967
1108
1236
1359
1479
3850
704
975
1117
1245
1370
1491
3900
710
984
1126
1255
1381
1502
3950
716
992
1135
1265
1392
1514
4000
722
1000
1144
1275
1403
1526
4050
728
1008
1153
1285
1414
1538
4100
734
1016
1162
1295
1425
1550
4150
740
1024
1171
1305
1436
1562
4200
746
1032
1179
1315
1447
1574
4250
753
1040
1188
1325
1458
1586
4300
756
1045
1193
1330
1463
1592
4350
759
1048
1195
1332
1466
1594
4400
762
1050
1197
1335
1468
1597
4450
764
1053
1199
1337
1471
1600
4500
767
1056
1201
1339
1473
1603
4550
770
1058
1203
1342
1476
1606
4600
772
1061
1205
1344
1478
1608
4650
775
1064
1207
1346
1481
1611
pg_0023
23
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
4700
778
1067
1209
1348
1483
1614
4750
780
1069
1211
1351
1486
1617
4800
783
1072
1214
1353
1488
1619
4850
786
1075
1216
1355
1491
1622
4900
788
1077
1218
1358
1493
1625
4950
791
1080
1220
1360
1496
1628
5000
794
1084
1223
1364
1501
1633
5050
798
1088
1228
1369
1506
1638
5100
801
1092
1232
1374
1511
1644
5150
804
1096
1236
1378
1516
1650
5200
808
1100
1241
1383
1522
1656
5250
811
1104
1245
1388
1527
1661
5300
815
1108
1249
1393
1532
1667
5350
818
1113
1253
1398
1537
1673
5400
821
1117
1258
1402
1543
1678
5450
825
1121
1262
1407
1548
1684
5500
828
1125
1266
1412
1553
1690
5550
831
1129
1271
1417
1558
1696
5600
835
1133
1275
1422
1564
1701
5650
838
1137
1279
1426
1569
1707
5700
842
1142
1284
1432
1575
1713
5750
845
1146
1289
1437
1581
1720
5800
849
1150
1293
1442
1586
1726
5850
852
1155
1298
1447
1592
1732
5900
856
1159
1303
1453
1598
1739
5950
859
1163
1307
1458
1603
1745
6000
863
1168
1312
1463
1609
1751
6050
866
1172
1316
1468
1614
1757
6100
870
1176
1321
1473
1620
1762
6150
873
1180
1325
1478
1625
1768
6200
876
1184
1330
1483
1631
1774
6250
880
1188
1334
1488
1636
1780
6300
883
1192
1339
1493
1642
1786
6350
886
1197
1343
1498
1647
1792
6400
890
1201
1348
1503
1653
1798
6450
893
1205
1352
1508
1658
1804
6500
897
1209
1357
1513
1664
1810
6550
900
1213
1361
1518
1669
1816
6600
903
1217
1366
1523
1675
1822
6650
907
1221
1370
1528
1680
1828
pg_0024
24
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
6700
910
1226
1374
1533
1686
1834
6750
914
1230
1379
1538
1691
1840
6800
915
1231
1380
1539
1692
1841
6850
915
1232
1381
1539
1693
1842
6900
916
1233
1381
1540
1694
1843
6950
917
1234
1382
1541
1695
1844
7000
918
1234
1383
1542
1696
1845
7050
919
1235
1384
1543
1697
1847
7100
920
1236
1385
1544
1698
1848
7150
921
1237
1385
1545
1699
1849
7200
922
1238
1386
1546
1700
1850
7250
923
1239
1387
1547
1701
1851
7300
924
1240
1388
1548
1702
1852
7350
925
1241
1389
1548
1703
1853
7400
926
1242
1390
1549
1704
1854
7450
927
1243
1390
1550
1705
1855
7500
928
1244
1391
1551
1706
1857
7550
928
1245
1392
1552
1707
1858
7600
929
1246
1393
1553
1708
1859
7650
930
1247
1394
1554
1710
1860
7700
931
1248
1395
1555
1711
1861
7750
932
1249
1396
1556
1712
1862
7800
933
1250
1396
1557
1713
1863
7850
934
1251
1397
1558
1714
1864
7900
935
1252
1398
1559
1715
1866
7950
936
1253
1399
1560
1716
1867
8000
937
1254
1400
1561
1717
1868
8050
938
1255
1401
1562
1718
1869
8100
939
1256
1401
1563
1719
1870
8150
942
1261
1406
1568
1724
1876
8200
947
1267
1413
1575
1732
1885
8250
951
1273
1419
1582
1741
1894
8300
956
1279
1426
1590
1749
1903
8350
960
1285
1432
1597
1757
1912
8400
965
1291
1439
1605
1765
1920
8450
969
1297
1446
1612
1773
1929
8500
974
1303
1452
1619
1781
1938
8550
978
1309
1459
1627
1789
1947
8600
983
1315
1466
1634
1798
1956
8650
987
1321
1472
1642
1806
1965
pg_0025
25
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
8700
992
1327
1479
1649
1814
1974
8750
996
1333
1486
1656
1822
1982
8800
1001
1339
1492
1664
1830
1991
8850
1005
1345
1499
1671
1838
2000
8900
1010
1351
1506
1679
1847
2009
8950
1014
1357
1512
1686
1855
2018
9000
1019
1363
1519
1693
1863
2027
9050
1024
1369
1525
1701
1871
2036
9100
1028
1375
1532
1708
1879
2044
9150
1033
1381
1539
1716
1887
2053
9200
1037
1387
1545
1723
1895
2062
9250
1042
1394
1552
1730
1904
2071
9300
1046
1400
1559
1738
1912
2080
9350
1051
1406
1565
1745
1920
2089
9400
1055
1412
1572
1753
1928
2098
9450
1060
1418
1579
1760
1936
2106
9500
1063
1422
1583
1765
1941
2112
9550
1066
1426
1587
1770
1946
2118
9600
1069
1430
1591
1774
1952
2123
9650
1072
1434
1595
1779
1957
2129
9700
1075
1438
1599
1783
1962
2134
9750
1079
1442
1604
1788
1967
2140
9800
1082
1446
1608
1793
1972
2145
9850
1085
1450
1612
1797
1977
2151
9900
1088
1454
1616
1802
1982
2157
9950
1091
1458
1620
1807
1987
2162
10000
1094
1462
1624
1811
1992
2168
10050
1098
1466
1629
1816
1997
2173
10100
1101
1470
1633
1821
2003
2179
10150
1104
1474
1637
1825
2008
2184
10200
1107
1478
1641
1830
2013
2190
10250
1110
1482
1645
1834
2018
2195
10300
1113
1486
1649
1839
2023
2201
10350
1116
1490
1654
1844
2028
2207
10400
1120
1493
1658
1848
2033
2212
10450
1123
1497
1662
1853
2038
2218
10500
1126
1501
1666
1858
2043
2223
10550
1129
1505
1670
1862
2048
2229
10600
1132
1509
1674
1867
2054
2234
10650
1135
1513
1678
1872
2059
2240
pg_0026
26
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
10700
1139
1517
1683
1876
2064
2245
10750
1142
1521
1687
1881
2069
2251
10800
1145
1525
1691
1885
2074
2256
10850
1148
1529
1695
1890
2079
2262
10900
1151
1533
1699
1895
2084
2268
10950
1154
1537
1703
1899
2089
2273
11000
1157
1541
1708
1904
2094
2279
11050
1161
1545
1712
1909
2099
2284
11100
1164
1549
1716
1913
2105
2290
11150
1167
1553
1720
1918
2110
2295
11200
1170
1557
1724
1923
2115
2301
11250
1173
1561
1728
1927
2120
2306
11300
1176
1565
1733
1932
2125
2312
11350
1180
1569
1737
1936
2130
2318
11400
1183
1573
1741
1941
2135
2323
11450
1186
1577
1745
1946
2140
2329
11500
1189
1581
1749
1950
2145
2334
11550
1191
1584
1753
1954
2150
2339
11600
1194
1588
1756
1958
2154
2344
11650
1197
1591
1760
1963
2159
2349
11700
1199
1595
1764
1967
2164
2354
11750
1202
1598
1768
1971
2168
2359
11800
1205
1602
1772
1976
2173
2364
11850
1207
1605
1776
1980
2178
2369
11900
1210
1609
1779
1984
2182
2374
11950
1213
1612
1783
1988
2187
2380
12000
1215
1616
1787
1993
2192
2385
12050
1218
1619
1791
1997
2196
2390
12100
1221
1622
1795
2001
2201
2395
12150
1223
1626
1798
2005
2206
2400
12200
1226
1629
1802
2010
2210
2405
12250
1229
1633
1806
2014
2215
2410
12300
1231
1636
1810
2018
2220
2415
12350
1234
1640
1814
2022
2225
2420
12400
1237
1643
1818
2027
2229
2425
12450
1239
1647
1821
2031
2234
2430
12500
1241
1650
1825
2034
2238
2435
12550
1244
1653
1828
2038
2242
2439
12600
1246
1656
1831
2042
2246
2444
12650
1249
1659
1835
2046
2251
2449
pg_0027
27
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
12700
1251
1662
1838
2050
2255
2453
12750
1254
1666
1842
2054
2259
2458
12800
1256
1669
1845
2058
2263
2462
12850
1258
1672
1849
2061
2268
2467
12900
1261
1675
1852
2065
2272
2472
12950
1263
1678
1856
2069
2276
2476
13000
1266
1681
1859
2073
2280
2481
13050
1268
1684
1863
2077
2284
2486
13100
1270
1688
1866
2081
2289
2490
13150
1273
1691
1870
2085
2293
2495
13200
1275
1694
1873
2088
2297
2499
13250
1278
1697
1876
2092
2301
2504
13300
1280
1700
1880
2096
2306
2509
13350
1283
1703
1883
2100
2310
2513
13400
1285
1707
1887
2104
2314
2518
13450
1287
1710
1890
2108
2318
2522
13500
1290
1713
1894
2112
2323
2527
13550
1292
1716
1897
2115
2327
2532
13600
1295
1719
1901
2119
2331
2536
13650
1297
1722
1904
2123
2335
2541
13700
1299
1726
1908
2127
2340
2546
13750
1302
1729
1911
2131
2344
2550
13800
1304
1732
1914
2135
2348
2555
13850
1307
1735
1918
2139
2352
2559
13900
1309
1738
1921
2142
2357
2564
13950
1312
1741
1925
2146
2361
2569
14000
1314
1744
1928
2150
2365
2573
14050
1316
1748
1932
2154
2369
2578
14100
1319
1751
1935
2158
2374
2582
14150
1321
1754
1939
2162
2378
2587
14200
1324
1757
1942
2166
2382
2592
14250
1326
1760
1946
2169
2386
2596
14300
1329
1763
1949
2173
2391
2601
14350
1331
1767
1953
2177
2395
2606
14400
1333
1770
1956
2181
2399
2610
14450
1336
1773
1959
2185
2403
2615
14500
1338
1776
1963
2189
2408
2619
14550
1341
1779
1966
2193
2412
2624
14600
1343
1782
1970
2196
2416
2629
14650
1345
1786
1973
2200
2420
2633
pg_0028
28
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
14700
1348
1788
1976
2203
2424
2637
14750
1350
1790
1978
2206
2426
2640
14800
1352
1793
1981
2208
2429
2643
14850
1354
1795
1983
2211
2432
2646
14900
1356
1798
1985
2214
2435
2649
14950
1358
1800
1988
2216
2438
2652
15000
1360
1802
1990
2219
2441
2656
15050
1362
1805
1992
2222
2444
2659
15100
1364
1807
1995
2224
2447
2662
15150
1366
1809
1997
2227
2449
2665
15200
1368
1812
1999
2229
2452
2668
15250
1370
1814
2002
2232
2455
2671
15300
1372
1817
2004
2235
2458
2674
15350
1374
1819
2006
2237
2461
2677
15400
1376
1821
2009
2240
2464
2681
15450
1378
1824
2011
2242
2467
2684
15500
1380
1826
2013
2245
2470
2687
15550
1382
1828
2016
2248
2472
2690
15600
1384
1831
2018
2250
2475
2693
15650
1386
1833
2021
2253
2478
2696
15700
1388
1835
2023
2256
2481
2699
15750
1390
1838
2025
2258
2484
2703
15800
1392
1840
2028
2261
2487
2706
15850
1394
1843
2030
2263
2490
2709
15900
1396
1845
2032
2266
2493
2712
15950
1398
1847
2035
2269
2495
2715
16000
1400
1850
2037
2271
2498
2718
16050
1402
1852
2039
2274
2501
2721
16100
1404
1854
2042
2276
2504
2724
16150
1406
1857
2044
2279
2507
2728
16200
1408
1859
2046
2282
2510
2731
16250
1410
1861
2049
2284
2513
2734
16300
1412
1864
2051
2287
2516
2737
16350
1414
1866
2053
2290
2518
2740
16400
1416
1869
2056
2292
2521
2743
16450
1418
1871
2058
2295
2524
2746
16500
1420
1873
2060
2297
2527
2749
16550
1422
1876
2063
2300
2530
2753
16600
1424
1878
2065
2303
2533
2756
16650
1426
1880
2067
2305
2536
2759
pg_0029
29
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
16700
1428
1883
2070
2308
2539
2762
16750
1430
1885
2072
2310
2541
2765
16800
1432
1887
2074
2313
2544
2768
16850
1434
1890
2077
2316
2547
2771
16900
1436
1892
2079
2318
2550
2775
16950
1438
1895
2082
2321
2553
2778
17000
1440
1897
2084
2324
2556
2781
17050
1442
1899
2086
2326
2559
2784
17100
1444
1902
2089
2329
2562
2787
17150
1446
1904
2091
2331
2564
2790
17200
1448
1906
2093
2334
2567
2793
17250
1450
1909
2096
2337
2570
2796
17300
1452
1911
2098
2339
2573
2800
17350
1454
1914
2100
2342
2576
2803
17400
1456
1916
2103
2344
2579
2806
17450
1458
1918
2105
2347
2582
2809
17500
1460
1921
2107
2350
2585
2812
17550
1462
1923
2110
2352
2588
2815
17600
1464
1925
2112
2355
2590
2818
17650
1466
1928
2114
2358
2593
2821
17700
1468
1930
2117
2360
2596
2825
17750
1470
1932
2119
2363
2599
2828
17800
1472
1935
2121
2365
2602
2831
17850
1474
1937
2124
2368
2605
2834
17900
1476
1940
2126
2371
2608
2837
17950
1478
1942
2128
2373
2611
2840
18000
1480
1944
2131
2376
2613
2843
18050
1482
1947
2133
2378
2616
2847
18100
1484
1949
2135
2381
2619
2850
18150
1486
1951
2138
2384
2622
2853
18200
1488
1954
2140
2386
2625
2856
18250
1490
1956
2143
2389
2628
2859
18300
1492
1958
2145
2392
2631
2862
18350
1494
1961
2147
2394
2634
2865
18400
1496
1963
2150
2397
2636
2868
18450
1498
1966
2152
2399
2639
2872
18500
1500
1968
2154
2402
2642
2875
18550
1502
1970
2157
2405
2645
2878
18600
1504
1973
2159
2407
2648
2881
18650
1506
1975
2161
2410
2651
2884
pg_0030
30
Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and must be
used together with the accompanying information
COMBINED
ADJUSTED ONE
TWO THREE FOUR
FIVE
SIX
GROSS
CHILD CHILDREN CHILDREN CHILDREN CHILDREN CHILDREN
INCOME
18700
1508
1977
2164
2412
2654
2887
18750
1510
1980
2166
2415
2657
2890
18800
1512
1982
2168
2418
2659
2893
18850
1514
1984
2171
2420
2662
2897
18900
1516
1987
2173
2423
2665
2900
18950
1518
1989
2175
2426
2668
2903
19000
1520
1992
2178
2428
2671
2906
19050
1522
1994
2180
2431
2674
2909
19100
1524
1996
2182
2433
2677
2912
19150
1526
1999
2185
2436
2680
2915
19200
1528
2001
2187
2439
2682
2918
19250
1530
2003
2189
2441
2685
2922
19300
1532
2006
2192
2444
2688
2925
19350
1535
2008
2194
2446
2691
2928
19400
1537
2011
2196
2449
2694
2931
19450
1539
2013
2199
2452
2697
2934
19500
1541
2015
2201
2454
2700
2937
19550
1543
2018
2203
2457
2703
2940
19600
1545
2020
2206
2460
2705
2944
19650
1547
2022
2208
2462
2708
2947
19700
1549
2025
2211
2465
2711
2950
19750
1551
2027
2213
2467
2714
2953
19800
1553
2029
2215
2470
2717
2956
19850
1555
2032
2218
2473
2720
2959
19900
1557
2034
2220
2475
2723
2962
19950
1559
2037
2222
2478
2726
2965
20000
1561
2039
2225
2480
2728
2969