KANSAS
CHILD SUPPORT GUIDELINES
Pursuant to Kansas Supreme Court
Administrative Order No. 307
Effective January 1, 2020
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TABLE OF CONTENTS
I. USE OF THE GUIDELINES ............................................................................................. 1
II. DEFINITIONS AND EXPLANATION ............................................................................. 1
II.A. Child Support .......................................................................................................... 1
II.A.1 Direct Expenses .......................................................................................... 1
II.A.2 Indirect Expenses ........................................................................................ 2
II.B. Child Support Worksheet ........................................................................................ 2
II.C. Child Support Schedules ......................................................................................... 2
II.D. Domestic Gross Income - Wage Earner.................................................................. 3
II.E. Income Computation - Self-Employed ................................................................... 4
II.E.1. Self-Employment Gross Income ................................................................. 4
II.E.2. Reasonable Business Expenses ................................................................... 4
II.E.3. Domestic Gross Income - Self-Employed .................................................. 4
II.F. Ability to Earn Income............................................................................................ 4
II.G. Child Support Income ............................................................................................. 6
II.H. Child Support Adjustments ..................................................................................... 6
III. GENERAL INSTRUCTIONS ............................................................................................ 7
III.A. Documentation ........................................................................................................ 7
III.B. Applications ............................................................................................................ 7
III.B.1. Rounding .................................................................................................... 7
III.B.2. Age ............................................................................................................. 7
III.B.3. Income Beyond the Child Support Schedule ............................................. 8
III.B.4. More than Six Children .............................................................................. 8
III.B.5. Divided Residency Situations .................................................................... 8
III.B.6. Multiple-Family Application...................................................................... 8
III.B.7. Sharing Equal Time and Expenses ............................................................. 9
III.B.8. Residence with a Third Party ................................................................... 14
III.B.9. Cost of Living Differential ....................................................................... 14
III.B.10. Birth Expenses........................................................................................ 15
IV. SPECIFIC INSTRUCTIONS FOR THE WORKSHEET ................................................ 15
IV.A. Income Computation - Wage Earner (Section A) ................................................. 15
IV.B. Income Computation - Self-Employed (Section B) .............................................. 15
IV.C. Adjustments to Domestic Gross Income (Section C) ........................................... 15
IV.C.1. Domestic Gross Income (Line C.1) ......................................................... 16
IV.C.2. Court-Ordered Child Support Paid (Line C.2) ......................................... 16
IV.C.3. Spousal Maintenance Paid (Line C.3)...................................................... 16
IV.C.4. Spousal Maintenance Received (Line C.4) .............................................. 16
II
IV.C.5. Child Support Income (Line C.5) ............................................................ 17
IV.D. Computation of Child Support (Section D) .......................................................... 17
IV.D.1. Child Support Income (Line D.1) ............................................................ 17
IV.D.2. Proportionate Shares of Combined Income (Line D.2) ........................... 17
IV.D.3. Gross Child Support Obligation (Line D.3)............................................. 17
IV.D.4. Health, Dental, Orthodontic, and Optometric Expenses (Line D.7) ........ 18
IV.D.5. Work-Related Child Care Costs (Line D.9) ............................................. 19
IV.D.6. Proportionate Child Support Obligation for Each Parent (Line D.11) .... 20
IV.D.7. Adjustment for Health, Dental, Orthodontic, and Optometric Premiums
and Work-Related Child Care Costs (Line D.12) ..................................... 21
IV.D.8. Basic Parental Child Support Obligation (Line D.13) ............................. 21
IV.E. Child Support Adjustments (Section E) ................................................................ 21
IV.E.1. Long-Distance Parenting Time Costs (Line E.1) ..................................... 21
IV.E.2. Parenting Time Adjustment (Line D.5).................................................... 22
IV.E.3. Income Tax Considerations (Line E.2) .................................................... 25
IV.E.4. Special Needs (Line E.3) .......................................................................... 25
IV.E.5. Support of Children Beyond the Age of Majority (Line E.4) .................. 25
IV.E.6. Overall Financial Conditions of the Parties (Line E.5) ............................ 26
IV.E.7. Total (Line E.6) ........................................................................................ 26
IV.F. Deviation(s) From Rebuttable Presumption Amount (Section F) ........................... 26
IV.F.1. Basic Parental Child Support Obligation (Line F.1) ................................ 26
IV.F.2 Ability to Pay Calculation ....................................................................... 26
IV.F.2. Total Child Support Adjustments (Line F.2) .......................................... 27
IV.F.3. Adjusted Subtotal (Line F.3) .................................................................... 27
IV.F.4. Equal Parenting Time Obligation ............................................................. 27
IV.F.5 Social Security Disability or Retirement Dependent/Auxiliary Benefits .. 27
IV.F.6. Enforcement Fee Allowance (Line F.7) ................................................... 27
IV.F.7. Net Parental Child Support Obligation (Line F.8) ................................... 28
IV.F.8. Required Worksheet Signatures ............................................................... 28
IV.G. Payment of Child Support ..................................................................................... 28
V. CHANGE OF CIRCUMSTANCES ................................................................................. 29
VI. REVIEW OF GUIDELINES ............................................................................................ 31
APPENDIX I ............................................................................................................................... 35
Child Support Worksheet .................................................................................................. 35
APPENDIX II .............................................................................................................................. 38
Child Support Schedules ................................................................................................... 38
Domestic Relations Affidavit ........................................................................................... 50
Equal Parenting Time (EPT) Worksheet .......................................................................... 61
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KANSAS CHILD SUPPORT GUIDELINES
Pursuant to Kansas Supreme Court Administrative Order Effective January 1, 2020.
I. USE OF THE GUIDELINES
The Kansas Child Support Guidelines are the basis for establishing and reviewing child
support orders in Kansas, including cases settled by agreement of the parties. Judges and
hearing officers must follow the guidelines and the court shall consider all relevant
evidence presented in setting an amount of child support.
The Net Parental Child Support Obligation is calculated by completing a Child Support
Worksheet (Appendix I).
The calculation of the respective parental child support obligations on Line D.13 of the
worksheet is a rebuttable presumption of a reasonable child support order. If a party
alleges that the Line D.13 support amount is unjust or inappropriate in a particular case,
the party seeking the adjustment has the burden of proof to show that an adjustment
should apply. If the court finds from relevant evidence that it is in the best interest of the
child to make an adjustment, the court shall consider Section E of the Child Support
Worksheet.
II. DEFINITIONS AND EXPLANATION
II.A. Child Support
The purpose of child support is to pay for and provide for the needs of the child
whether the child lives with a parent or a third party. The needs of the child
include direct and indirect expenses related to the day-to-day care and well-being
of the child.
II.A.1 Direct Expenses
Direct expenses for a child shall include those fixed expenses paid directly to a
third party, such as a school, church, recreational club, or sports club to allow
participation in an activity or event, or to attend school. Direct expenses also
include all necessary supplies and equipment purchased to support such activity.
Direct expenses shall include:
All school and school-related expenses including school lunches.
Extracurricular activities.
Clothing.
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II.A.2 Indirect Expenses
Indirect expenses are those expenses that benefit the child but are not paid directly
for their personal needs. These include food (excluding school lunches),
transportation, housing, or utilities. The indirect expenses are usually borne by
the respective parents within their own household and are not shared.
II.B. Child Support Worksheet
The worksheet should contain the actual calculation of the child support based on
child support income, work-related child care costs, health, dental, orthodontic,
and optometric insurance premiums, and any child support adjustments. (See
Section IV, Specific Instructions for the Worksheet and a completed sample
worksheet on the Kansas Judicial Branch website.). In divided residency
situations or if the child lives with a third party, separate child support worksheets
may have to be prepared for each parent.
II.C. Child Support Schedules
The child support schedules (Appendix II) are adopted by the Kansas Supreme
Court based on the recommendation of the Kansas Child Support Guidelines
Advisory Committee.
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The schedules are based upon national data regarding
average family expenditures for children, which vary depending upon three major
factors: the parents’ combined income, the number of children in the family, and
the ages of the children.
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The schedules are derived from an economic model
initially developed in 1987 by Dr. William Terrell.
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In the fall of 1989, Dr. Ann
Coulson updated the schedules,
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which were then modified downward at lower
income levels in 1990 at the Court’s request, and adjusted for current economic
data in 1993.
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Dr. William Terrell reviewed various studies and foundation data
in 1998 and 2002. These reviews led to updated schedule proposals; however, no
changes were made in 1998. His more recent statistical analyses and attendant
schedule changes provide the bases for the committee’s recommendations that
were adopted by the Court in 2003.
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Dr. Jodi Pelkowski worked with Dr. Terrell
during the review period which led to the adoption of Kansas Supreme Court
Administrative Order No. 180 effective January 1, 2004, and took over Dr.
Terrell’s work during 2005.
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Her analyses of economic data in spending on
children served as the basis for the committee recommendations in 2007, 2011,
2015, and 2018.
The schedules take into consideration that income deductions for social security,
federal retirement, and federal and state income taxes, as well as property taxes on
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owner-occupied housing, are not available to the family for spending.
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Thus,
although the schedules use combined gross monthly income as an index that
identifies values in the child support schedules, the entries in the schedules used
to calculate the actual child support obligation are based upon either consumption
spending
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or after-tax income, whichever is lower. The schedules also include a
built-in reduction from average expenditures per child (the dissolution burden),
because of the financial impact on the family of maintaining two households
instead of one.
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II.D. Domestic Gross Income - Wage Earner
The domestic gross income for the wage earner is income from all sources,
including that which is regularly or periodically received, excluding public
assistance and child support received for other children in the residency of either
parent. For purposes of these guidelines, the term “public assistance” means all
income, whether in cash or in-kind, which is received from public sources and for
which the recipient is eligible on the basis of financial need. It includes, but is not
limited to, Supplemental Security Income (SSI), Earned Income Credit (EIC),
food stamps, Temporary Assistance for Needy Families (TANF), General
Assistance (GA), Medicaid, Low Income Energy Assistance Program (LIEAP),
Section 8, and other forms of public housing assistance.
VA Disability payments, Social Security Disability Insurance (SSDI) payments,
Social Security Retirement payments, and any employer provided or private
disability insurance payments shall be considered income for child support
purposes.
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It may be necessary for the court to consider historical information and the
seasonal nature of employment. For example, if overtime is regularly earned by
one of the parties, then a historical average of one year should be considered.
In instances where one or both of the parties is employed by a branch of the
armed forces or is called to active duty by a branch of the armed forces, then the
court shall include the basic pay of the party plus Basic Allowance for Housing
(BAH) and Basic Allowance for Subsistence (BAS). The court may consider cost
of living differences in determining the domestic gross income. Depending upon
the facts of the case, the court may consider all military pay including any
allowances, special pay, and other forms of compensation and benefits.
Frequently, a wage earner’s income is adjusted for a salary reduction arrangement
for qualified benefits offered under a cafeteria plan. In such cases, the use of
gross wages (total income before any salary reduction amounts) results in the
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simplest and fairest application of the guidelines. Therefore, the gross income of
the wage earner, regardless of whether it is taxable or nontaxable, is to be used to
compute child support payments.
II.E. Income Computation - Self-Employed
II.E.1. Self-Employment Gross Income
Self-employment gross income is income from self-employment and all other
income including that which is regularly and periodically received from any
source excluding public assistance and child support received for other children in
the residency of either parent.
II.E.2. Reasonable Business Expenses
In cases of self-employed persons, reasonable business expenses are those actual
expenditures reasonably necessary for the production of income. Depreciation
shall be included only if it is shown that it is reasonably necessary for the
production of income. Reasonable business expenses shall include the additional
self-employment tax paid over and above the FICA rate. The qualified business
income (QBI) deduction shall not be considered a reasonable business expense for
child support purposes.
II.E.3. Domestic Gross Income - Self-Employed
Domestic gross income for self-employed persons is self-employment gross
income less reasonable business expenses.
II.F. Ability to Earn Income
II.F.1. Income may be imputed to either parent in appropriate circumstances. If
the Court, within its discretion, decides to impute income in a particular case, the
Court must take into consideration the specific circumstances of the non-custodial
parent and the custodial parent, to the extent known. Such factors include:
the non-custodial and the custodial parent's assets,
residence,
employment and earnings history,
job skills,
educational attainment,
literacy,
age,
health,
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criminal record and other employment barriers,
and record of seeking work, as well as the local job market, the
availability of employers willing to hire the parent,
prevailing earnings level in the local community, and
other relevant background factors in the case.
The Court must make written findings in support of imputing income.
II.F.1.a. After considering the factors listed in Section II.F.1, the Court may find
that a parent is able to earn at least the federal minimum wage and to work 40
hours per week.
II.F.1.b. When a parent is deliberately unemployed, although capable of working,
employment potential and probable earnings may be based on the parent’s recent
work history, occupational skills, and the prevailing job opportunities in the
community.
II.F.1.c. If a parent is terminated from employment for misconduct, rather than
laid off, their previous wage may be imputed, but shall not be less than federal
minimum wage.
II.F.1.d. When a parent receives significant in-kind payment or reimbursement
that reduces personal living expenses as a result of employment, such as a
company car, free housing, or reimbursed meals, the value of such in-kind
payment or reimbursement should be added to gross income.
II.F.1.e.When there is evidence that a parent is deliberately underemployed, the
court may evaluate the circumstances to determine whether actual or potential
earnings should be used.
II.F.1.f. Incarceration by itself may not be treated as voluntary unemployment for
purposes of establishing or modifying an order of support. However,
circumstances surrounding the incarceration of the payor may be considered with
all other factors and circumstances related to the incarcerated payor's ability to
pay support and any other equitable considerations relevant to the specific
circumstances of the case.
II.F.2. Income may be imputed to the parent having primary residency in
appropriate circumstances, but should not result in a higher support obligation for
the other parent.
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II.G. Child Support Income
Child support income is the domestic gross income after adjustments for child
support paid in other cases and for maintenance paid or received in the present
case or other cases. (See Section IV, Specific Instructions for the Worksheet,
subsection IV.D.1 and the Kansas Judicial Branch website for a sample
worksheet.)
II.H. Child Support Adjustments
Child support adjustments are considerations of additions or subtractions from the
net parental child support obligation to be made if in the best interests of the child.
(See section IV.E, Specific Instructions for the Worksheet)
II.I. Effect of Social Security Disability Insurance (SSDI) Benefits or Retirement
Benefits.
a. Current Support Obligation
1. Dependent/auxiliary benefits received for a child based upon the
disability of the payee are not a credit toward the child support
obligation of the payor. The amount of the payee's benefit is included
in the income for the purpose of calculating the child support
obligation.
2. Dependent/auxiliary benefits received by a payee, as representative
payee of the child, based upon the earnings or disability of the payor
shall be considered as a credit to satisfy the payor's child support
obligation as follows:
i. The payor's benefits shall be included in the payor's Gross
Domestic Income and the child's dependent/auxiliary benefit shall
be applied as a credit to the payor's current child support
obligation. The credit shall be entered in Section F, line 6 on the
child support worksheet.
ii. Any portion of the benefit that exceeds the child support
obligation shall be considered a gratuity for the benefit of the
child(ren).
3. In those situations in which both the payee and payor receives Social
Security benefits and the child is eligible to receive
dependent/auxiliary benefits, the judge will make findings as to how
the dependent/auxiliary benefits will be applied to the child support
obligation.
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b. Arrearages
1. Credit for retroactive lump sum payment. If the payee, as a
representative payee, received a lump sum payment of retroactive
SSDI benefits, the amount shall be applied as a credit against the child
support arrearage that accumulated during the months covered by the
lump-sum payment. The payee must notify the court and all parties
within 30 days of receipt of the lump sum payment. The court may
issue sanctions if notice is not provided (See Section V.B.2).
2. Any portion of the lump sum payments of retroactive SSDI
dependent/auxillary benefits paid to children in excess of the child
support obligation should not be credited against the child support
arrearage and is a gift/gratuity to the children.
III. GENERAL INSTRUCTIONS
III.A. Documentation
The party requesting a child support order or modification shall present to the
court a completed worksheet, together with a completed Domestic Relations
Affidavit (Appendix III) or Short-Form Domestic Relations Affidavit (Appendix
IV). This information shall assist the court in confirming or adjusting the various
amounts entered on the worksheet. The information required shall be attached to
the application for support or motion to modify support.
A worksheet approved by the court shall be filed in every case where an order of
child support is entered.
III.B. Applications
III.B.1. Rounding
Calculations should be rounded to the nearest tenth for percentages. Calculations
should be rounded to the nearest dollar in all instances. In using the child support
schedules for income amounts not shown, income should be rounded to the
nearest basic child support obligation amounts.
III.B.2. Age
In determining the age of a child, use the age on the child’s nearest birthday.
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III.B.3. Income Beyond the Child Support Schedule
If the combined child support income exceeds the highest amount shown on the
schedules, the court should exercise its discretion by considering what amount of
child support should be set in addition to the highest amount on the child support
schedule. For the convenience of the parties, a formula is contained at the end of
each child support schedule (Appendix II) to compute the amount that is not set
forth on the schedules (see the Kansas Judicial Branch website for an example).
III.B.4. More than Six Children
If the parties share legal responsibility for more than six children, support should
be based upon the established needs of the children and be greater than the
amount of child support on the six child families’ schedule.
III.B.5. Divided Residency Situations
Divided residency is when parents have two or more children and each parent has
residency of one or more of the children.
For divided residency, if each parent has primary residency of one or more
children, a worksheet should be prepared for each family unit using the child
support schedule which corresponds with the total number of children of the
parties living in each family unit. If the parties’ children are covered by the same
health insurance policy, the cost should be prorated based upon the number of
children in each family unit. Upon completion of the two worksheets, the lower
net parental child support obligation is subtracted from the higher amount. The
difference is the amount of child support the party having the higher obligation
will pay to the party with the lower obligation. (See the Kansas Judicial Branch
website for an example)
III.B.6. Multiple-Family Application
The multiple-family application may be used to adjust the child support obligation
of the parent not having primary residency when that parent has legal financial
responsibility for the support of other children who reside with that parent. The
multiple-family application may be used only by a parent not having primary
residency when establishing an original order of child support or an increase in
support is sought by the parent having primary residency. If using the multiple-
family application will result in a gross child support obligation (Line D.3 in the
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Child Support Worksheet) below the poverty level as shown on the child support
schedules, the use of the multiple-family application is discretionary.
For the multiple-family application, if the parent not having primary residency has
children by another relationship who reside with him/her, use the child support
schedule representing the total number of children the parent not having primary
residency is legally obligated to support to determine the basic child support
obligation. (See the Kansas Judicial Branch website for an example)
If the wife of the parent not having primary residency or the parent not having
primary residency herself is pregnant at the time of the motion to increase child
support, the court shall complete two child support worksheets, one with the
multiple-family application including the unborn child, and one without the
unborn child. The court shall then order that, until the birth of the child, the child
support amount from the child support worksheet without a multiple-family
application based on the new child will be utilized. Beginning with the first
payment following the birth of the child, the child support amount from the child
support worksheet including the new child shall be utilized.
In the instance of shared residency or divided residency, the multiple-family
application is available to either party in defense of a requested child support
increase.
III.B.7. Sharing Equal Time and Expenses
Use of this section is discretionary with the court. To qualify for shared
residential custody treatment, the parties must share the children’s time on an
equal basis, not based on a non-primary residency extended parenting time basis
(i.e. summer visitation, holidays, etc.) Second, the parties must be sharing the
direct expenses of the child as defined in Section I and II.A.1.
Parents who share the children’s time equally may be eligible for one of the
following: the shared expense formula (see Section III.B.7.a.) or the equal
parenting time formula (Section III.B.7.b). Parents who share their children’s
time equally but do not want or are not able to agree to share direct expenses
should consider using the equal parenting time formula (Section III.B.7.b).
III.B.7.a. Shared Expense Formula
Sharing expenses and using the shared expense formula is an alternative
method of paying expenses related to the children. Sharing expenses and
using the shared expense formula requires parents to effectively
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communicate and cooperate regularly. Sharing expenses and using the
formula should only be attempted by parents who:
i. communicate well,
ii. are highly cooperative co-parents,
iii. have the ability and willingness to keep accurate records for the
period of time necessary to raise their children,
iv. will share the children’s direct expenses in a timely manner,
v. have similar values and tastes,
vi. have considered the current and future needs of their children
carefully, and
vii. are willing and able to resolve minor problems without the
intervention of others.
III.B.7.a.(1) Court Approval
No shared expense formula shall be ordered without the court
having approved the following six requirements:
III.B.7.a.(1)(a) Equal Parenting Time
A court must have made a determination that equal
parenting time is in the best interests of the minor children.
The children’s time with each parent must be regular and
equal rather than equal based on a non-primary residency
extended parenting time basis (i.e., summer visitation,
holidays, etc.).
III.B.7.a.(1)(b) Agreed Detailed Plan
The parties have executed a detailed written agreement to
share the direct expenses of the children on an equal or
basis. Direct expenses include, but are not limited to,
clothing and education expenses, but do not include
household food, transportation, housing, or utilities.
III.B.7.a.(1)(c) Unreimbursed Health Expenses
Unreimbursed health expenses should continue to be shared
in proportion to the parties income. See Section IV,
Specific Instruction for the Worksheet, Subsection D.4.b
and worksheet Line D.2.
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III.B.7.a.(1)(d)
Direct expenses may be shared by dividing each expense or
by offsetting expenses using an agreed expense sharing
plan. See Appendix VI for a sample plan.
III.B.7.a.(1)(e) Worksheet
The parties must present a child support worksheet using
the shared expense or equal parenting time formula.
III.B.7.a.(1)(f) Alternative Dispute Provision
Neither party may unilaterally modify or terminate the
agreed upon shared expense plan. The parties shared
expense agreement must include an alternative dispute
process for any disagreements the parents may have
concerning the children’s expenses.
III.B.7.a.(2) Sanctions
Failure to share expenses pursuant to the expense sharing
agreement or failure to abide by the time sharing agreement may
result in termination of the use of the shared expense formula or
other appropriate sanctions.
III.B.7.a(3) Shared Expense Calculation.
The support is calculated using one worksheet. The amount of the
lower adjusted subtotal (Line F.6b) is subtracted from the higher
adjusted subtotal (Line F.6b) and the difference is then multiplied
by .50. The resulting amount is the child support the party having
the higher obligation will pay to the party with the lower
obligation. After calculating the enforcement fee, the fee is added
to the child support obligation and this amount is entered on Line
F.8 of the child support worksheet for the parent with the higher
adjusted subtotal on Line F.6.b.
III.B.7.b. Equal Parenting Time Formula
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Applying the equal parenting time formula eliminates the need for parents
to exchange receipts for the purpose of dividing their share of the direct
expenses. If the equal parenting time formula is utilized, the parent
receiving the equal parenting time child support amount/credit shall be
responsible for the payment of the reasonable direct expenses listed in
Section II.A.1.
The equal parenting time formula is discretionary with the court and may
be used to set child support when the court determines that: 1) a shared
residential custody arrangement is in the best interests of the minor child,
2) the parents share the child’s time equally, and 3) one or more of the
following conditions apply:
i. the parties either do not agree to use the shared expense formula,
or
ii. applying the shared expense formula would place the parent who
would otherwise be designated to pay the direct expenses without
sufficient funds to be responsible for all direct expenses, or
iii. applying the shared expense formula is not in the best interests of
the child for other reasons.
See the Kansas Judicial Branch website for an example.
When the equal parenting time formula is used to set child support, absent
agreement of the parties as to which parent is to pay the direct expenses,
the court shall consider, including but not limited to, the following factors,
in establishing which parent shall pay the direct expenses.
a. Historical roles of the parties for the children.
b. Familiarity of parties with purchasing needs of children.
c. Demonstrated performance under previous EPT or shared expense
formula, if applicable.
d. Demonstrated responsibility with money.
e. Ability of party to cooperate with other party.
f. Demonstrated payment of historical percentages of child’s
medical/dental bills.
g. Relative incomes of the parties.
The equal parenting time formula calculation shall consist of three steps:
Step 1: A child support worksheet shall be prepared. The amount of the
lower adjusted subtotal on Line F.3 shall be subtracted from the higher
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adjusted subtotal on Line F.3. The resulting figure shall be multiplied by
0.5 and shall constitute the first portion of the formula.
Unless otherwise ordered by the court, the parents are presumed to each
provide the child’s clothing in their own home. Use either Step 2.a. or 2.b.
depending on whether the parents each provide clothing for the child in
their own home.
Step 2.a: For parents providing clothing for the child in their own home,
the Line D.3 child support obligation figure will be multiplied by one of
the following percentages:
7% if total combined monthly child support income on Line D.1. is
equal to or less than $4,690;
10.5% if total combined monthly child support income on Line
D.1. is more than $4,690 and less than $8,125;
15% if total combined monthly child support income on Line D.1.
is equal to or greater than $8,125, or;
Step 2.b: If the parents do not provide the child’s clothing in their own
home, the Line D.3. child support obligation amount will be multiplied by
one of the following percentages:
11% if total combined monthly child support income on Line D.1.
is equal to or less than $4,690;
14% if total combined monthly child support income on Line D.1.
is more than $4,690 and less than $8,125;
18% if total combined monthly child support income on Line D.1.
is equal to or greater than $8,125, or;
Choose either Step 3.a or 3.b. depending on which parent is designated to
pay the direct expenses for the child to determine the percentage by which
the result on Line D.3 will be multiplied.
Step 3.a. If the parent with the lower adjusted subtotal from Line F.3 of
the child support worksheet (the parent receiving support) is responsible
for paying all direct expenses of the child, the resulting figure from Step 1
shall be added to the resulting figure from either Step 2.a or Step 2.b. This
result shall be the amount the parent with the higher support obligation on
Line F.3 pays to the parent with the lower support obligation on Line F.3
before the child support enforcement fee is calculated. This amount is
entered on Line F.4 of the child support worksheet. The equal parenting
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time worksheet, or a worksheet in substantially the same form, shall be
filed with the child support worksheet.
Step 3.b. If the parent with the higher adjusted subtotal from Line F.3 is
responsible for paying all direct expenses of the child, the resulting figure
from either Step 2.a or Step 2.b shall be subtracted from the resulting
figure from Step 1. This result shall be the amount the parent with the
higher support obligation on Line F.3 is credited on Line F.3 before the
child support enforcement fee is calculated. This amount is entered on
Line F.4 of the child support worksheet.
If the result on Line 14 of the Equal Parenting Time Worksheet (Appendix
5) is less than zero, the court shall consider the overall financial
circumstances of the parties to determine whether an adjustment should be
made. The equal parenting time worksheet, or a worksheet in
substantially the same form, shall be filed with the child support
worksheet. (Sample worksheets may be found on the Kansas Judicial
Branch website).
In situations where the Equal Parenting Time formula has previously been
established with one parent paying the direct expense portion and there is
a subsequent realignment of the relative incomes, absent agreement of the
parties, the Court shall determine which parent should pay the direct
expense portion.
III.B.8. Residence with a Third Party
If the child is residing with a third party, the court shall order each of the parties
to pay to the third party their respective amounts of child support as determined
by the worksheet.
III.B.9. Cost of Living Differential
The cost of living varies among states. The “Regional Price Parities by State” as
reported by the United States Department of Commerce, Bureau of Economic
Analysis can be used to compute a value for the cost of living differential. (See
the Kansas Judicial Branch website for tables, instructions, and examples.) The
adjusted monthly income figure is entered on Line A.1, Line B.1, or Line C.5 of
the child support worksheet, as appropriate. There is a rebuttable presumption
that the adjusted pay amount reflects the variance in cost of living. The
application of the cost of living differential is discretionary. The cost of living
differential is not applicable in cases where a cost of living adjustment has already
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been applied to a person's wages. The child support worksheet should be marked
to indicate whether the cost of living differential is used.
The income of the parties will not be subject to a cost of living differential if both
parties live in Kansas or reside in the same metropolitan statistical area (MSA).
III.B.10. Birth Expenses
If a judgment for birth expenses is awarded, the presumed amount is the parent’s
proportionate share as reflected in Line D.2 of the Worksheet.
If a parent’s proportionate share of the birth expenses is more than 5% of the
parent’s current gross annual income projected over five years, the parent may
request deviation from the presumed amount.
IV. SPECIFIC INSTRUCTIONS FOR THE WORKSHEET
IV.A. Income Computation - Wage Earner (Section A)
Section A of the worksheet determines the domestic gross income for wage
earners. Federal and State taxes and Social Security are already considered within
the child support schedules. The amount of the domestic gross income is entered
on Line A.1 and also on Line C.1 (sample worksheets may be found on the
Kansas Judicial Branch website).
IV.B. Income Computation - Self-Employed (Section B)
Section B of the worksheet determines the domestic gross income (Line B.3) for
self-employed persons. Reasonable business expenses (Line B.2) will be
deducted from the self-employment gross income (Line B.1). The qualified
business income (QBI) deduction shall not be considered a reasonable business
expense for child support purposes. The resulting amount on Line B.3 is also
entered on Line C.1 (see the Kansas Judicial Branch website for a completed
worksheet and examples).
IV.C. Adjustments to Domestic Gross Income (Section C)
Section C of the child support worksheet contains adjustments to domestic gross
income for individuals who are wage earners in Section A or self-employed
persons in Section B of the worksheet. The payments of child support arrearages
shall not be deducted. The following adjustments to domestic gross income may
be appropriate in individual circumstances:
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IV.C.1. Domestic Gross Income (Line C.1)
This amount is transferred from either Line A.1 or Line B.3 above or both, if
applicable.
IV.C.2. Court-Ordered Child Support Paid (Line C.2)
Child support obligations in other cases shall be deducted to the extent that these
support obligations are actually paid. These amounts are entered on Line C.2.
The payment of child support arrearages shall not be deducted.
IV.C.3. Spousal Maintenance Paid (Line C.3)
(a) For orders entered on or before December 31, 2018, the amount of spousal
maintenance paid pursuant to a court-approved separation agreement or a
court order shall be deducted to the extent that the spousal maintenance is
actually paid. This amount is entered on Line C.3. The payments of court-
approved separation agreement or a court order spousal maintenance
arrearages shall not be deducted.
(b) For orders entered after December 31, 2018, as a result of the 2017 Tax Cuts
and Jobs Act Tax Reform, the amount of spousal maintenance paid pursuant
to a court-approved separation agreement or a court order, income for child
support purposes may be calculated by taking the total maintenance awarded,
increasing it by the federal and state marginal tax rate of the payor, and
subtracting the total from payor's income while also taking the total
maintenance awarded, increasing it by the marginal tax rate of the payee, and
adding this amount to the payee's income.
(c) Rather than using the calculation stated in the paragraph (b), if the parties
agree, the amount of spousal maintenance paid may be increased by an
average tax rate of 25%. This amount is entered on Line C.3. The payments
of court-ordered spousal maintenance arrearages shall not be deducted.
IV.C.4. Spousal Maintenance Received (Line C.4)
(a) For orders entered on or before December 31, 2018, the amount of spousal
maintenance received pursuant to a court-approved separation agreement or a
court order shall be added on Line C.4 to the extent that the spousal
maintenance is actually received and is not for arrearages.
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(b) For orders entered after December 31, 2018, as a result of the 2017 Tax Cuts
and Jobs Act Tax Reform, the amount of any spousal maintenance received by
a party pursuant to a court-approved separation agreement or court order ,
income for child support purposes shall be calculated by taking the total
maintenance awarded, increasing it by the federal and state marginal tax rate
of the payor, and subtracting the total from payor's income while also taking
the total maintenance awarded, increasing it by the marginal tax rate of the
payee, and adding this amount to the payee's income.
(c) Rather than using the calculation stated in the paragraph (b), if the parties
agree, the amount of spousal maintenance shall be increased by an average tax
rate 25%, added as income to the extent that the spousal maintenance is
actually received and is not for arrearages. This amount is entered on Line
C.4.
IV.C.5. Child Support Income (Line C.5)
The result of the adjustments to the domestic gross income is entered on Line C.5
of the worksheet and then transferred to Line D.1 (see the Kansas Judicial Branch
website for a completed worksheet and examples).
IV.D. Computation of Child Support (Section D)
IV.D.1. Child Support Income (Line D.1)
The Child Support Income amounts are transferred from Line C.5. The amounts
for the parties are added together for the Combined Child Support Income amount
and entered on Line D.1.
IV.D.2. Proportionate Shares of Combined Income (Line D.2)
To determine each parent’s proportionate share of the combined child support
income, each parent’s child support income is divided by the total of the
combined child support income. These percentages are entered on Line D.2 (see
the Kansas Judicial Branch website for a completed worksheet and examples).
IV.D.3. Gross Child Support Obligation (Line D.3)
The gross child support obligation is determined using the child support
schedules. The child support schedules have three major factors: the number of
children in the family, the combined child support income, and the age of each
child. The child support schedule corresponding to the total number of children
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for whom the parents share responsibility should be found. If the multiple-family
application applies, then the child support schedule for the number of children the
parent not having primary residency is supporting under the multiple-family
application should be used. (If using the multiple-family application will result in
a gross child support obligation (Line D.3) below the poverty level shown on the
second page of the applicable child support schedule, the use of the multiple-
family application is discretionary.)
The combined child support income amount should be identified in the left-hand
column of the applicable child support schedule. The amount for each child
should be identified in the appropriate age column for each child. The amounts
for all of the children should be added together to arrive at the total gross child
support obligation. The total gross child support obligation is entered on Line
D.3. If there is divided residency as defined in Section III. B.5, two child support
schedules must be prepared (see Child Support Schedules in Appendix II and the
Kansas Judicial Branch website for sample worksheets and examples)
IV.D.4. Health, Dental, Orthodontic, and Optometric Expenses (Line D.7)
IV.D.4.a. Health, Dental, Orthodontic, and Optometric Premiums
The cost to the parent or parent’s household to provide for health, dental,
orthodontic, or optometric insurance coverage for the minor child or
children is to be added to the gross child support obligation. If coverage is
provided without cost to the parent or parent’s household, then zero should
be entered as the amount. If there is a cost, the amount to be used on Line
D.7 is the actual cost for the child or children.
The court has the discretion to determine whether the proposed insurance
cost is reasonable, taking into consideration the income and circumstances
of each of the parties and the quality of the insurance proposed, and to
make an adjustment as appropriate. The cost of insurance coverage should
be entered in the column of the parent or parent’s household which is
providing it, and the total is entered on Line D.7 (see the Kansas Judicial
Branch website for examples).
IV.D.4.b. Unreimbursed Medical Expenses
(1) In all residential arrangements, including shared residency, the court
shall provide that all necessary medical expenses (including, but not
limited to, health, dental, orthodontic, therapeutic or optometric and/or
any other necessary medical expenses incurred for the benefit of the
minor children) not covered by insurance (including deductibles and
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co-pays) shall be assessed to the parties in accordance with the parties’
proportional share shown on Line D.2 of the worksheet.
(2) If either party owes reimbursement to the other party for any non-
covered or uninsured medical expense as described in the preceding
paragraph, the owing party shall indemnify and hold the other party
harmless from the owing party’s respective share of the non-
covered/uninsured expense.
(3) Any party seeking reimbursement from the other party shall, within
thirty (30) days of receipt of said billing statement from provider,
submit to the other a copy of the billing statement along with (a) proof
of the expenditure and (b) proof of payment of the uninsured portion
of the expenditure; and, if applicable, (c) proof of having submitted the
claim to the insurance provider for reimbursement and (d) proof of
insurance considerations, payment or exclusion. The Court may deny
any request for reimbursement that is not submitted in compliance
with the provisions of this section.
(4) The party receiving the demand for reimbursement shall have thirty
(30) days after receipt of the demand to pay the party's respective Line
D.2 percentage of the amount not covered by insurance to the
requesting party or directly to the provider if payment in full has not
already been made to the provider by the requesting party.
(5) In the event the receiving party fails to pay the amount due to the other
party or fails to make satisfactory payment arrangements with the
other party within the thirty (30) day period, the court may impose
appropriate sanctions against the non-complying party for their failure
to pay which may include assessing 100% of the uninsured balance,
and/or attorney’s fees incurred by the paying party.
(6) In the event one party receives a payment for reimbursement of
medical expenses from the insurer, they shall notify the other party of
such payment. If one party has advanced the expense which has been
submitted to the insurer, that party shall be entitled to the
insurance/reimbursement check to the extent of the advanced payment
made by them. If the obligation has not been paid in full to the
healthcare provider at the time that the insurance reimbursement check
is received, said check shall be endorsed directly to the healthcare
provider to the extent of the outstanding obligation.
IV.D.5. Work-Related Child Care Costs (Line D.9)
Actual, reasonable, and necessary child care costs paid to permit employment or
job search of a parent should be added to the support obligation. “Paid” means
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the net amount after deducting any third party reimbursements. The court has the
discretion to determine whether proposed or actual child care costs are reasonable,
taking into consideration the income and circumstances of each of the parties.
The monthly figure is the average annual amount, including variations for school
breaks. This amount is entered on Line D.9.
Projected child care expenses should be reduced by the anticipated/available tax
credit for child care before an amount is entered on the worksheet (See the Kansas
Judicial Branch website for examples):
IV.D.5.a. The annual adjusted gross income, as defined by the IRS, of
the party incurring the child care costs should be used to
determine the applicable percentage.
IV.D.5.b. The appropriate percentage should be applied to the monthly
child care costs incurred for children under 13 years of age.
The tax credit applies to actual child care expenditures up to
$250 per month for one child or $500 per month for two or
more children receiving child care. See the Kansas Judicial
Branch website for more information on the maximum
allowable monthly child care credit.
IV.D.5.c. The federal credit is to be subtracted from the monthly child
care costs to determine the basic child care costs entered on
Line D.9 of the worksheet.
IV.D.5.d. Note that the amounts and percentages used in this section may
change from time to time due to changes in federal and/or
Kansas tax law. Current tax law should be reviewed for any
potential changes.
IV.D.5.e The proportionate share of the work-related child care costs
should be entered on Line D.10.
IV.D.6. Proportionate Child Support Obligation for Each Parent (Line D.11)
The proportionate child support obligation of each parent is the sum of the gross
child support obligation (Line D.6), the health, dental, orthodontic, and
optometric premiums (Line D.8), and the work-related child care costs (Line
D.10). This amount is entered on Line D.11 (see the Kansas Judicial Branch
website for examples.
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IV.D.7. Adjustment for Health, Dental, Orthodontic, and Optometric Premiums
and Work-Related Child Care Costs (Line D.12)
If costs of health, dental, orthodontic, and optometric premiums and/or work-
related child care costs are included in the total child support obligation, the
parent or the parent’s household actually making the payment is credited. The
amount paid is entered in the column of the parent(s) providing the payment on
Line D.12 (see the Kansas Judicial Branch website for examples).
IV.D.8. Basic Parental Child Support Obligation (Line D.13)
The basic parental child support obligation is the parental child support obligation
(Line D.11) minus the adjustment for health, dental, orthodontic, and optometric
premiums and work-related child care costs paid by each party (Line D.12) and is
entered on Line D.13. The parent having primary residency retains his/her
portion of the net obligation. The net obligation of the parent not having primary
residency becomes the rebuttable presumption amount of the support order (see
the Kansas Judicial Branch website for examples).
IV.E. Child Support Adjustments (Section E)
Child support adjustments apply only when requested by a party. The request for
the adjustment must be made in writing by the requesting party prior to the
hearing. If no adjustment is requested, this section does not need to be completed.
All requested adjustments are discretionary with the court. The party requesting
the adjustment is responsible for proving the basis for the adjustment. The court
shall determine if a requested adjustment should be granted in a particular case
based upon the best interests of the child. If granted, the court has discretion to
determine the amount to be allowed as either an addition or a subtraction. The
allowed adjustment should be annualized to a monthly amount. The amount
granted for each requested child support adjustment should be entered on the
appropriate line in Section E. All adjustments shall be totaled on Line E.6.
IV.E.1. Long-Distance Parenting Time Costs (Line E.1)
(a) Any substantial and reasonable long-distance transportation or communication
costs directly associated with parenting time shall be considered by the court.
If the parties are equally sharing the transportation of the child for long-
distance parenting time, this adjustment should not be used.
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(b) In making the calculation, the court should divide the total amount by 2 so
that the noncustodial parent is only given a credit for the other parent's portion
of the costs. The court is not required to use federal mileage cost in the
calculation. The court may consider the circumstances that created the long-
distance situation. The amount allowed should be prorated to an annualized
monthly amount. The amount allowed, if any, should be entered on Line D.5.
IV.E.2. Parenting Time Adjustment (Line D.5)
The court may allow a parenting time adjustment to a parent under the following
subsections. The court may allow a parenting time adjustment in favor of the
parent not having primary residency using either subsection IV.E.2.a or
subsection IV.E.2.b but not both. The court may allow an extended parenting
time adjustment pursuant to IV.E.2.c. The court may allow a non-exercise of
parenting time adjustment to the parent having primary residency pursuant to
IV.E.2.d.
The parenting time adjustment, like all other adjustments, is subject to the 10%
rule pursuant to Section V.A. Because the adjustment is prospective and assumes
that parenting time will occur, the court may consider the historical exercise or
historical non-exercise of parenting time as a factor in denying, limiting, or
granting an adjustment under this section. Adjustments under this section may be
prorated over twelve months unless the parent having primary residency requests
otherwise. If the shared expense formula or the equal parenting time formula
(Section III.B.7) applies in shared residency situations, no parenting time
adjustment may be made under this section.
IV.E.2.a. Actual Cost Adjustment: The court may consider: 1) the fixed
obligations of the parent having primary residency that are
attributable to the child and any savings because of the time
spent with the non-primary residency parent; and 2) the
increased cost of additional parenting time to the parent having
non-primary residency. The amount allowed should be entered
on line D.5 of the child support worksheet.
IV.E.2.b. Parenting Time Formula Adjustment: The court may consider
the amount of time that the parent spends with the child. If the
child spends 35% or more of the child’s time with the parent
not having primary residency, the court shall determine
whether an adjustment in child support is appropriate. In
calculating the parenting time adjustment, the child’s time at
school or in day care shall not be considered. To assist the
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court, the following table may be used to calculate the amount
of parenting time adjustment. The adjustment percentage
should be averaged if there is more than one child and if the
percentages are not the same for each child. The amount of the
parenting time adjustment allowed should be entered on the
child support worksheet.
Nonresidential Parent’s Parenting Time
% of Child’s Time Adjustment
35%-39% 10%
40%-44% 20%
45%-49% 30%
IV.E.2.c Steps to complete the child support calculation for the parenting
time formula, health insurance, and work-related child care
adjustments.
Step 1: To make the parenting time calculation, the appropriate
parenting time adjustment percentage should be determined
and entered at the bottom of page one of the child support
worksheet.
Step 2: The Line D.3 Combined Child Support amount is
multiplied by Line D.2 Proportionate Share of the parent
entitled to the Parenting Time Adjustment and the respective
amounts should be entered on Line D.4.
Step 3: The parenting time adjustment amount from Step 1
should be entered at Line D.5 of the child support worksheet as
a credit against the parent’s Line D.4 Proportionate Parental
Child Support Obligation
Step 4: The respective Proportionate Parent Child Support
Obligation amounts after credit for the Parenting Time
adjustment should be entered on Line D.6.
Step 5: The amount of the health insurance premium paid for
the child and the parent paying the premium designated should
be entered on Line D.7.
Step 6: The amount from Line D.7 should be multiplied by
the respective income share percentages and resulting amounts
should be entered on Line D.8.
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Step 7: The amount of the work related child care paid for the
child and the parent paying the premiums should be entered on
Line D.9
Step 8: The combined amount of the work related child should
be multiplied by the respective income share percentages and
the resulting amounts entered on Line D.10
Step 9: The amounts from Lines D.6, D.8 and D.10 should be
added and the respective amounts should be entered on Line
D.11
Step 10: The amounts paid by each parent for Insurance from
Line D.7 and Day Care from Line D.9 should be entered on
Line D.12 as a respective credits for the parent who made the
payment
Step 11: The resulting amount after credit for payment of
Insurance and Day Care should be entered at the Basic
Proportionate Child Support Obligation of each parent on Line
D.13.
IV.E.2.d. Extended Parenting Time Adjustment: In situations where a
child spends fourteen (14) or more consecutive days with the
parent not having primary residency, or when the child spends
time on a shared time schedule during the summer, the support
amount of the parent not having primary residency from Line
F.5 (calculated without a parenting time adjustment) may be
proportionately reduced by up to 50% of the monthly support
from Line F.5. Brief parenting time with the parent having
primary residency shall not be deemed to interrupt the
consecutive nature of the time. The amount allowed should be
entered on the child support worksheet.
IV.E.2.e. Non-Exercise of Parenting Time Adjustment: The court may
make an adjustment based on the historical non-exercise of
parenting time as set forth in the parenting plan. The amount
allowed should be entered on the child support worksheet.
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IV.E.3. Income Tax Considerations (Line E.2)
The parties are encouraged to maximize the tax benefits of the dependency
exemption and credits for a minor child and to share those actual economic
benefits.
If the parties do not agree to share the actual economic benefits of the dependency
exemption for a minor child or, if after agreeing, the parent having primary
residency refuses to execute IRS Form 8332, the court shall consider the actual
economic effect to both parties and may adjust the child support.
The party seeking the income tax consideration adjustment shall have the burden
of proof.
The court also may consider any other income tax impacts, regardless of an
agreement upon the dependency exemption and tax credit issues.
See the Kansas Judicial Branch website for additional discussion and examples.
IV.E.4. Special Needs (Line E.3)
Special needs of the child are items which exceed the usual and ordinary expenses
incurred, such as ongoing treatment for health problems, orthodontist care, special
education, or therapy costs, which are not considered elsewhere in the support
order or in computations on the worksheet.
The amount of the special needs expenses, reduced to a monthly average, should
be entered on Line E.3 (Special Needs).
IV.E.5. Support of Children Beyond the Age of Majority (Line E.4)
If the parties have a written agreement for a parent to continue to support a child
beyond the age of majority, it may be considered in setting child support.
The fact that a parent is currently supporting a child of the parties in college (or
past the age of majority) may be considered if the parent having primary
residency seeks to increase the child support for the benefit of any children still
under the age of eighteen. The amount allowed should be entered on Line E.4.
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IV.E.6. Overall Financial Conditions of the Parties (Line E.5)
The financial situation of the parties may be reason to deviate from the calculated
basic parental child support obligation if the deviation is in the best interests of
the child. The amount allowed should be entered on Line E.5.
One example might be if either party has more than one job or works overtime,
the circumstances requiring the additional employment/income should be
considered. If the additional employment/income was historically relied upon by
the parties prior to the dissolution of the relationship, then all of the income
should be included in the calculation of the child support obligation. However, if
the additional employment/income was secured after the dissolution of the
relationship in an effort to meet additional financial responsibilities, consideration
should be given to that circumstance, provided that the court shall keep in mind
the best interests of the child. In such a situation, two worksheets can be prepared
with one worksheet including all income and the other worksheet including only
the primary employment/income to determine the margin of deviation.
IV.E.7. Total (Line E.6)
The total of all child support adjustments allowed should be entered on Line E.6.
The total(s) specified on this line should be transferred to Line F.2 (see the
Kansas Judicial Branch website for examples Appendix VIII, Example 1,
Subsection E).
IV.F. Deviation(s) From Rebuttable Presumption Amount (Section F)
The court must make written findings regarding deviations to the child support guideline
amount and include a justification of why the deviation is in the best interest of the child.
The final part of the worksheet shows the adjustments allowed under Section E to the
basic parental child support obligation, and any enforcement fee charged against
payments in IV-D cases and cases assigned to a court trustee for enforcement.
IV.F.1. Basic Parental Child Support Obligation (Line F.1)
The amount from Line D.13 above is transferred to Line F.1.
IV.F.2 Ability to Pay Calculation
The court must take into consideration the basic subsistence needs of the
noncustodial parent, and at the court's discretion, the custodial parent and
children. In calculating child support, the court must take into consideration the
27
current federal poverty guidelines for a household of one. The current poverty
guidelines can be found at https://aspe.hhs.gov.
To calculate this adjustment, the court must subtract the federal poverty
guidelines for a household of one from the child support income (Line D.1). This
amount is the income available for support.
If the greater than the child support owed by the noncustodial parent, the lesser of
the two amounts shown in F.5.a should be entered in Line F.5.b. as the amount of
child support owed by the noncustodial parent.
If the income available for support is less than the child support owed by the
noncustodial parent, the court shall set a child support obligation based on the best
interest of the child and enter it on Line F.5.b. as the amount of child support
owed by the noncustodial parent.
IV.F.2. Total Child Support Adjustments (Line F.2)
The amount from Line E.6 above is transferred to Line F.2.
IV.F.3. Adjusted Subtotal (Line F.3)
The result of adding or subtracting the total child support adjustments on Line F.2
to or from the basic parental child support obligation is entered on Line F.3.
IV.F.4. Equal Parenting Time Obligation
If the shared expense formula or the equal parenting time formula is used to
determine the child support obligation, the result is entered on Line F.4.
IV.F.5 Social Security Disability or Retirement Dependent/Auxiliary Benefits
If the child receives Social Security dependent/auxiliary benefits through the
payor, the actual amount of such benefits received must be entered on Line F.6. If
the amount received is equal to or exceeds the Line F.5.b subtotal, the payor's
obligation is $0, which amount must be entered on Line F.6.b. If the amount
received is less than the Line F.5.b subtotal, the payor's support obligation is the
difference between Line F.5.b subtotal and the benefit received, which amount
must be entered on Line F.6.b.
IV.F.6. Enforcement Fee Allowance (Line F.7)
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In instances where the court trustee or DCF is providing assistance in collecting
child support for which a fee is charged, the fee should be divided equally
between the parties. One half of the total monthly fee should be entered as an
additional amount allowed on Line F.7 for the parent not having primary
residency. In areas where the court trustee or DCF charge a percentage of each
payment, this amount is determined by multiplying the percentage fee charged by
the court trustee or DCF by the figure on Line F.3 and then multiplying by .5
((Line F.3 x Collection Fee %) x .5). In areas where a flat fee is charged, that flat
fee is multiplied by .5 to find the amount applied on Line F.4 (Monthly Flat Fee x
.5). These fees may vary and should be entered on Line.F.7 (see the Kansas
Judicial Branch website for examples and a fee chart).
IV.F.7. Net Parental Child Support Obligation (Line F.8)
The net parental child support obligation is determined by adding the enforcement
fee allowance (Line F.7), if any, to the adjusted subtotal on Line F.6.b. The
resulting amount is entered on Line F.8 and becomes the amount of the child
support order.
IV.F.8. Required Worksheet Signatures
The person preparing the worksheet shall sign and date the worksheet submitted
to the judge for approval. The judge approving the worksheet used to establish
the parents’ child support obligation shall sign and date the approved child
support worksheet. Worksheets submitted but not approved shall not be signed
by the judge.
IV.G. Payment of Child Support
IV.G.1. Except for good cause shown, every order requiring payment of child
support shall require that the support be paid through the Kansas
Payment Center.
IV.G.2. A written agreement between the parties to make direct child support
payments to the payee and not pay through the state distribution unit
shall constitute good cause, unless the court finds the agreement is not
in the best interests of the child or children.
IV.G.3. The payor shall file such an agreement with the court and shall
maintain written evidence of the payment of the support obligation,
which shall consist of cancelled checks negotiated by the payee or
receipts signed by the payee or evidence of direct electronic deposit in
29
an account designated by the payee . The payor shall, at least annually
on the date the first payment under the agreement was to be made,
provide such evidence to the court and the payee.
IV.G.4. Each court order authorizing direct payment to the payee shall include
language requiring the payor to comply with the above requirements
for maintaining written evidence and providing it to the court and the
payee.
IV.G.5. Failure of the payor to maintain records or failure to make payments
are grounds for immediate modification of the order to require
payments to be made through the state distribution unit for collection
and disbursement of support payments to K.S.A. 23-3004 and
amendments thereto.
V. CHANGE OF CIRCUMSTANCES
V.A. Courts have continuing jurisdiction to modify child support orders to advance the
welfare of the child when there is a material change of circumstances.
V.B. In addition to changes of circumstances which have traditionally been considered
by courts, any of the following constitute a material change of circumstances to
warrant judicial review of existing support orders:
V.B.1. 10% Rule
Change of financial circumstances of the parents or the guidelines which would
increase or decrease by 10% the amount shown on Line F.13 of the worksheet,
except that the income from a second job taken by the parent not having primary
residency shall not alone be considered a material change of circumstances to
warrant a modification of the parent’s child support obligation. Income from
bonuses not shown to be regularly paid by the employer shall not be considered a
material change of circumstances to warrant a modification of the parent’s child
support obligation.
An increase in the gross income of the parent having primary residency is not a
material change of circumstances for the purpose of increasing the child support
obligation.
In a case in which the court has approved either a shared residency or divided
residency plan, any change in income by either parent may be used as a material
30
change in circumstance if the change would increase or decrease by 10% the
amount shown in Line F.13 of the worksheet.
A parent shall notify the other parent of any change of financial circumstances
including, but not necessarily limited to, income, work-related child care costs,
and health insurance premiums which, if changed, could constitute a material
change of circumstances.
V.B.2. Duty to Notify
In the event of a failure to disclose a material change of circumstances, such as
the understatement, overstatement, or concealment of financial information, as a
result of such breach of duty, the court may determine the dollar value of a party’s
failure to disclose, and assess the amount in the form of a credit on the Line F.13
child support amount or an amount in addition to Line F.13 child support amount
for a determinate amount of time. The court may also adopt other sanctions.
Upon receipt of written request for financial information, a parent shall have
thirty days within which to provide the requested information in writing to the
other parent. Refusal to provide the requested information may make the non-
complying parent responsible for the costs and expenses, including attorney fees,
incurred in obtaining the requested information.
V.B.3. Age Change
The child is in a higher age group as a result of having passed the child’s 6
th
or
12
th
birthday, or because the child’s ages place them in the higher age group as a
result in the change in the guidelines.
V.B.4. Termination of Child Support Obligation
Support orders for One Child. In child support orders for one child, child support
stops pursuant to court order or pursuant to K.S.A. 23-3001, et seq. and
amendments thereto.
Support Orders for Two or More Children. In child support orders, support
amounts for two or more children, are stated as a total amount rather than on a per
child basis. Absent judicial modification of the order, as each child emancipates
as defined in K.S.A. 23-3001, et seq. and amendments thereto, or by court order,
the total obligation will decrease proportionately based on the number of minor
children at the time of the termination or emancipation.
31
Parents may seek to modify child support orders and income withholding orders
when the legal obligation to pay child support terminates for any child or any
child is emancipated.
V.B.5. Termination from Employment
Termination from Employment for Misconduct: Termination from employment
for misconduct will not ordinarily constitute a material change of circumstances
that justifies a reduction in child support.
Voluntary Termination from Employment: Voluntary termination from
employment will not ordinarily constitute a material change of circumstances that
justifies a reduction in child support.
The court may consider the circumstances surrounding termination from
employment.
V.B.6. Failure to Comply
Failure to comply with the terms of a positive or negative adjustment to the basic
parental child support obligation awarded by the court, such as failure to exercise
parenting time or non-utilization of a special needs allocation, would constitute a
change in circumstance.
VI. REVIEW OF GUIDELINES
Chapter 45, Code of Federal Regulations, Section 302.56 requires that the state
guidelines for child support must be “reviewed at least every four years to ensure that
their application results in the determination of appropriate child support amounts.”
Therefore, these Kansas guidelines shall be reviewed by the Child Support Guidelines
Advisory Committee as required by federal mandate.
ENDNOTES
1
The original child support guidelines, promulgated pursuant to K.S.A. 20-165 by the Supreme Court on October
1, 1987, were proposed by the Kansas Commission on Child Support following a two-year study. See Kansas
Commission on Child Support, “Proposed Kansas Child Support Guidelines,” 1987 (available in Kansas Supreme
Court Law Library, Topeka, Kansas). The report includes a detailed background discussion, including the policy
criteria upon which the original guidelines were based.
The Child Support Guidelines Advisory Committee was initially appointed by the Supreme Court on April 7,
1989, to review the implementation of the statewide child support guidelines, solicit public input regarding the
guidelines, and make recommendations to address the new federal mandates of the Family Support Act of 1988.
32
The committee has been convened periodically to conduct a comprehensive review of the guidelines and to
update the economic data. The current Advisory Committee’s members are:
Date First Appointed
Hon. Thomas E. Foster, Olathe, 05/24/01
District Court Judge, 10
th
Judicial District Appointed Chair, 7/1/09
Charles F. Harris, Wichita 04/07/89
Attorney
Sherri Loveland, Lawrence 04/07/89
Attorney
Hon. Constance Alvey 07/01/09
District Court Judge, 29
th
Judicial District
Hon. Amy Harth 07/01/09
Chief Judge, 6
th
Judicial District
Amy Fletcher, Wichita 04/03/2014
Parent Representative
Doni Mooberry, Lawrence 06/02/2014
Attorney
Michelle Slinkard, Topeka 07/01/2016
Attorney
Marc White, Topeka 09/01/2017
District Court Trustee, 3
rd
Judicial District
Richard Samaniego, Wichita 07/01/18
Attorney
Sara Beezley, Girard 07/01/18
Attorney
Ryan Brady, Hutchinson 08/06/2018
Parent Representative
Elizabeth Cohn, Topeka 08/29/2018
Interim IV-D Director, Kansas Department for Children and Families
2
See Linda Henry Elrod, Kansas Child Support Guidelines: An Elusive Search for Fairness in Support Orders, 27
WASHBURN. L. J. 104, 120-25 (1987). Expenditures per child are assumed to increase with increases in
parents’ combined income, decrease per child as the total number of children in the family increases, and increase
as the child grows older.
3
William T. Terrell, Ph.D., is a consultant in private practice. Prior to his retirement, he served as an Associate
Professor of Economics at Wichita State University, Wichita, Kansas. For an explanation of Dr. Terrell’s
economic model, see W.T. Terrell, “Expenditures on Children for Child Support: Economist as Policy Advisor”
(paper presented to the Eastern Economic Association at Baltimore, Maryland, March 1989) (available in Kansas
33
Supreme Court Law Library, Topeka, Kansas). See also Kansas Commission on Child Support; supra note 1, at
13-15.
4
At the time of the review, Ann Coulson, Ph.D., held a position as an Assistant Professor in the Department of
Human Development and Family Studies, Kansas State University, Manhattan, Kansas. The following sources
were used to update the model: Bureau of Labor Statistics, Consumer Expenditure Survey Series: Interview
Survey, 1986-87 (1989); U.S. Bureau of the Census, Current Population Reports, Household After-Tax Income:
1986, ser. P-23, No. 157 (1989); U.S. Department of Agriculture, Agricultural Research Service, Updated
Estimates of the Cost of Raising a Child, Family Economics Review, No. 2 (May 1989). See Letter from Dr. Ann
Coulson to Hon. Herbert Walton, February 21, 1990, at 1, 3 (available in Kansas Supreme Court Law Library,
Topeka, Kansas).
Adjustments were made to the national expenditure data to avoid double-counting certain expenditures, such as
health care, health insurance, and child care services. Because social security was considered [as] a tax in the
initial stage of the development of the schedule, the category of social security and pension plan contributions
was also excluded so that the expenditure would not be counted twice. Additionally, the Committee excluded a
number of expenditures considered to be discretionary or not attributable to children. Expenditures thus excluded
were for alcoholic beverages, tobacco, vacation homes, boarding costs for children away at school, and cash
contributions.
5
See Child Support Guidelines Committee Report dated November 1993. Ann Coulson, Ph.D. prepared a
description of the derivation of the 1993 child support schedules.
6
The 2002 support schedule relies upon three data sources: Bureau of Labor Statistics, Consumer Expenditure
Survey, 1999-2000 (integrated diary and interview components); United States Department of Agriculture, Mark
Lino, Ph.D., Expenditures on Children by Families: 2001 Annual Report; United States Department of Health
and Human Services, The 2002 HHS Poverty Guidelines, 67 (31) FED. REGISTER, (Feb. 14, 2002).
7
Jodi Messer Pelkowski, Ph.D, is an Associate Professor of Economics at the Barton School of Business, Wichita
State University, Wichita, Kansas.
8
See Terrell, supra note 3, at 7; Letter from Dr. Ann Coulson to Hon. Herbert Walton, February 21, 1990, supra
note 4, at 2.
9
Consumption spending means household outlays for consumer goods and services as opposed to the purchase of
assets or savings accounts.
10
This reduction involves subtracting the age 16-18 child’s share of a total family burden at two points on the
equation that relates average spending per the age 16-18 child to gross family income. Once the two lower points
are determined, then the entire equation is reduced in order to compute the support schedules. For example, the
one child aged 16-18 family calls for a reduction of $228 at the poverty level income of $1,650. Hence, the
poverty level average spending of $579 becomes the schedule entry of $351. Similarly, at an income of $15,500
per month, average spending of $2,580 per child declines by $324 to the support amount of $2,256. The tabled
values derive from an equation that passes through these two diminished values.
11
In deciding to include Veteran’s Disability pay as income for child support payments, the Kansas Child Support
Guidelines Advisory Committee determined that it was consistent with the rule of Andler v Andler, 217 Kan. 538
(1975). In that case the Supreme Court held that Social Security payments to a parent were to be considered as
income for child support purposes. The only difference between veteran’s disability and Social Security, the
situation in Andler, is that in the context of Social Security disability, the child received a Social Security
dependent amount. In the Social Security disability situation, under the Andler Rule, the amount of the parent’s
Social Security disability award is treated as income and included on the child support worksheet. The amount of
disabled parent’s child support obligation as calculated on the child support worksheet is then compared to the
amount of the dependent award that the child is receiving. If the dependent award exceeds the amount of the
34
child support obligation, no child support is ordered. If the amount of the child support exceeds the dependent
award, the difference is paid as child support. In the VA disability situation, there is no child benefit as a result
of the disability.
35
APPENDIX I
Child Support Worksheet
IN THE JUDICIAL DISTRICT
COUNTY, KANSAS
IN THE MATTER OF:
and CASE NO.
CHILD SUPPORT WORKSHEET OF (name)
PARTY NAME PARTY NAME
A. INCOME COMPUTATION WAGE EARNER
1. Domestic Gross Income $ $
(Insert on Line C.1. below)*
B. INCOME COMPUTATION SELF-EMPLOYED
1. Self-Employment Gross Income
2. Reasonable Business Expenses (-)
3. Domestic Gross Income
(Insert on Line C.1. below)*
C. ADJUSTMENTS TO DOMESTIC GROSS INCOME
1. Domestic Gross Income
2. Court-Ordered Child Support Paid (-)
3. Court-Ordered Maintenance Paid ______% (-)
4. Court-Ordered Maintenance Received ________% (+)
5. Child Support Income
(Insert on Line D.1. below)
D. COMPUTATION OF CHILD SUPPORT
1. Child Support Income +
=
2. Proportionate Shares of Combined Income % %
(Each parent’s income divided by combined income)
3. Gross Child Support Obligation**
(Using the combined income from Line D.1.,
find the amount for each child and enter total for
all children)
Age of Children 0-5 6-11 12-18 Total
Number Per Age Category
Total Amount + + =
* Cost of Living Differential Adjustment? Yes No
**Multiple Family Application? Yes No
Parenting Time Adjustment Yes No _________%
Income Beyond the Child Support Schedule calculation used Yes No
36
Case No. PARTY NAME PARTY NAME
4. Proportionate Share (Line D.3 x Line D.2) _____________ _____________
5. Parenting Time Adjustment ______% x Line D.4 (-) _____________ _____________
6. Proportionate Shares after Parenting Time Adjustment _____________ _____________
7. Health and Dental Insurance Premium $ + $
8. Proportionate Shares Health Insurance Premium _____________ _____________
9. Work-Related Child Care Costs
Formula: Amt. (Amt. x %)
for each child care credit
Example: 200 (200 x 30%)
10. Proportionate Shares Work-Related Child Care Costs ____________ _____________
11. Proportionate Child Support Obligation for Each Parent _____________ _____________
(Line D.6 + D.8 + D.10)
12. Credit for Insurance or Work-Related Child Care Paid (-) ____________ _____________
13. Basic Parental Child Support Obligation
((Line 11-Line D.12); Insert on Line F.1. below)
E. CHILD SUPPORT ADJUSTMENTS
APPLICABLE N/A CATEGORY PARTY NAME PARTY NAME
1. Long Distance Parenting Time Costs (+/-) (+/-)
2. Income Tax Considerations (+/-) (+/-)
3. Special Needs (+/-) (+/-)
4. Agreement Past Majority (+/-) (+/-)
5. Overall Financial Condition (+/-) (+/-)
6 TOTAL (Insert on Line F.2. below)
37
F. DEVIATION(S) FROM REBUTTABLE PRESUMPTION AMOUNT
AMOUNT ALLOWED
PARTY NAME PARTY NAME
1. Basic Parental Child Support Obligation _____
(Line D.13. from above)
2. Total Child Support Adjustments (+/-)
(Line E.6. from above)
3. Adjusted Subtotal (Line F.1. +/- Line F.2.) ______
4. Equal Parenting Time Obligation
( EPT Worksheet or Shared Expense Formula) ______________ ______________
5. a Ability to Pay Calculation
Child Support Income (D.1) ________ - Poverty Guidelines for Household of One ________ = ________
5. b. Subtotal (lesser amount of F.3 and F.5.a) ______________ _____________
6. Social Security Dependent Benefits (-) _____________ (-)______________
6. b. Final Subtotal ______________ ______________
7. Enforcement Fee Allowance** Percentage %
(Applied only to Nonresidential Parent) Flat Fee $
((Line F.3. x Collection Fee %) x .5)
or (Monthly Flat Fee x .5) (+) (+)
8. Net Parental Child Support Obligation
(Line 5.b. + Line F.4.)
**Parent paying support.
Prepared By (Signature) Judge/Hearing Officer Signature
Prepared By (Print Name)
Date Submitted Date Approved
38
APPENDIX II
Child Support Schedules
ONE CHILD FAMILIES: CHILD SUPPORT SCHEDULE
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
50
9
10
11
1650
305
342
363
4500
676
757
805
100
19
21
22
1700
315
352
375
4600
688
770
819
150
28
31
33
1750
324
362
386
4700
699
783
833
200
37
41
44
1800
331
370
394
4800
711
796
846
250
46
52
55
1850
338
378
403
4900
723
809
860
300
56
62
66
1900
345
386
411
5000
734
821
874
350
65
72
77
1950
352
394
419
5100
745
834
887
400
74
83
88
2000
359
402
428
5200
757
847
901
450
83
93
99
2100
373
418
444
5300
768
860
914
500
93
104
110
2200
387
433
461
5400
779
872
928
550
102
114
121
2300
401
448
477
5500
791
885
941
600
111
124
132
2400
414
464
493
5600
802
897
955
650
120
135
143
2500
428
479
509
5700
813
910
968
700
130
145
154
2600
441
493
525
5800
824
922
981
750
139
155
165
2700
454
508
541
5900
835
935
994
800
148
166
176
2800
467
523
556
6000
846
947
1007
850
157
176
187
2900
480
537
572
6100
857
959
1020
900
167
186
198
3000
493
552
587
6200
868
971
1033
950
176
197
209
3100
506
566
602
6300
879
984
1046
1000
185
207
220
3200
518
580
617
6400
890
996
1059
1050
194
217
231
3300
531
594
632
6500
901
1008
1072
1100
204
228
242
3400
543
608
647
6600
911
1020
1085
1150
213
238
253
3500
556
622
662
6700
922
1032
1098
1200
222
248
264
3600
568
636
676
6800
933
1044
1111
1250
231
259
275
3700
580
650
691
6900
944
1056
1123
1300
241
269
286
3800
593
663
706
7000
954
1068
1136
1350
250
280
297
3900
605
677
720
7100
965
1080
1149
1400
259
290
308
4000
617
690
734
7200
975
1091
1161
1450
268
300
319
4100
629
704
749
7300
986
1103
1174
1500
278
311
330
4200
641
717
763
7400
996
1115
1186
1550
287
321
341
4300
653
730
777
7500
1007
1127
1199
1600
296
331
352
4400
664
744
791
7600
1017
1138
1211
39
To determine child support at higher income levels:
Age 12-18: Raise income to the power .61209 and multiply the result by 5.749332.
Age 6-11: Determine child support for Age 12-18 and then multiply by 0.94.
Age 0-5: Determine child suport for Age 12-18 and then multiply by 0.84.
**The schedules show the nearest dollar value based on support functions. The numerical values for the 0-5 and 6-11
age ranges are calculated by multiplying 0.84 and 0.94, respectively, by the 12-18 year old non-rounded calculated value.
*2018 Federal Poverty Guideline values converted to monthly values and rounded up to nearest $50 increment are $1050
for a one-person household and $1750 for a three-person household.
ONE CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
7700
1028
1150
1224
10400
1299
1454
1547
13100
1555
1740
1852
7800
1038
1162
1236
10500
1309
1465
1558
13200
1565
1751
1863
7900
1049
1173
1248
10600
1319
1476
1570
13300
1574
1761
1874
8000
1059
1185
1261
10700
1328
1486
1581
13400
1583
1771
1884
8100
1069
1196
1273
10800
1338
1497
1593
13500
1592
1782
1895
8200
1079
1208
1285
10900
1348
1508
1604
13600
1601
1792
1906
8300
1090
1219
1297
11000
1357
1519
1616
13700
1611
1802
1917
8400
1100
1231
1309
11100
1367
1530
1627
13800
1620
1813
1928
8500
1110
1242
1322
11200
1376
1540
1639
13900
1629
1823
1939
8600
1120
1254
1334
11300
1386
1551
1650
14000
1638
1833
1950
8700
1130
1265
1346
11400
1396
1562
1661
14100
1647
1843
1961
8800
1141
1276
1358
11500
1405
1572
1673
14200
1656
1853
1972
8900
1151
1288
1370
11600
1415
1583
1684
14300
1665
1863
1982
9000
1161
1299
1382
11700
1424
1594
1695
14400
1674
1874
1993
9100
1171
1310
1394
11800
1434
1604
1707
14500
1683
1884
2004
9200
1181
1321
1406
11900
1443
1615
1718
14600
1692
1894
2015
9300
1191
1333
1418
12000
1452
1625
1729
14700
1701
1904
2026
9400
1201
1344
1429
12100
1462
1636
1740
14800
1710
1914
2036
9500
1211
1355
1441
12200
1471
1646
1752
14900
1719
1924
2047
9600
1221
1366
1453
12300
1481
1657
1763
15000
1728
1934
2058
9700
1230
1377
1465
12400
1490
1667
1774
15100
1737
1944
2068
9800
1240
1388
1477
12500
1499
1678
1785
15200
1746
1954
2079
9900
1250
1399
1488
12600
1509
1688
1796
15300
1755
1964
2090
10000
1260
1410
1500
12700
1518
1699
1807
15400
1764
1974
2100
10100
1270
1421
1512
12800
1527
1709
1818
15500
1773
1984
2111
10200
1280
1432
1523
12900
1537
1720
1829
10300
1289
1443
1535
13000
1546
1730
1840
40
TWO CHILD FAMILIES: CHILD SUPPORT SCHEDULE
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
50
7
8
9
1650
236
264
281
4500
526
589
627
100
14
16
17
1700
243
272
289
4600
535
599
637
150
21
24
26
1750
250
280
298
4700
543
608
647
200
29
32
34
1800
257
288
306
4800
552
618
657
250
36
40
43
1850
264
296
315
4900
560
627
667
300
43
48
51
1900
271
304
323
5000
569
637
677
350
50
56
60
1950
278
312
332
5100
577
646
687
400
57
64
68
2000
286
320
340
5200
586
655
697
450
64
72
77
2100
300
336
357
5300
594
665
707
500
71
80
85
2200
310
347
370
5400
602
674
717
550
79
88
94
2300
321
359
382
5500
610
683
727
600
86
96
102
2400
331
370
394
5600
618
692
736
650
93
104
111
2500
341
382
406
5700
627
701
746
700
100
112
119
2600
351
393
418
5800
635
710
756
750
107
120
128
2700
361
404
430
5900
643
719
765
800
114
128
136
2800
371
415
441
6000
651
728
775
850
121
136
145
2900
381
426
453
6100
659
737
784
900
129
144
153
3000
390
437
465
6200
667
746
794
950
136
152
162
3100
400
447
476
6300
675
755
803
1000
143
160
170
3200
409
458
487
6400
682
764
812
1050
150
168
179
3300
419
468
498
6500
690
772
822
1100
157
176
187
3400
428
479
509
6600
698
781
831
1150
164
184
196
3500
437
489
520
6700
706
790
840
1200
171
192
204
3600
446
500
531
6800
714
799
850
1250
179
200
213
3700
456
510
542
6900
721
807
859
1300
186
208
221
3800
465
520
553
7000
729
816
868
1350
193
216
230
3900
474
530
564
7100
737
824
877
1400
200
224
238
4000
482
540
574
7200
744
833
886
1450
207
232
247
4100
491
550
585
7300
752
842
895
1500
214
240
255
4200
500
560
595
7400
760
850
904
1550
221
248
264
4300
509
570
606
7500
767
859
913
1600
228
256
272
4400
518
579
616
7600
775
867
922
41
To determine child support at higher income levels:
Age 12-18: Raise income to the power .61209 and multiply the result by 4.24994.
Age 6-11: Determine child support for Age 12-18 and then multiply by 0.94.
Age 0-5: Determine child suport for Age 12-18 and then multiply by 0.84.
**The schedules show the nearest dollar value based on support functions. The numerical values for the 0-5 and 6-11
age ranges are calculated by multiplying 0.84 and 0.94, respectively, by the 12-18 year old non-rounded calculated value.
*2018 Federal Poverty Guideline values converted to monthly values and rounded up to nearest $50 increment are $1050
for a one-person household and $2100 for a four-person household.
TWO CHILD FAMILIES: CHILD SUPPORT SCHEDULE
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
50
6
6
7
1650
185
213
231
4500
438
503
547
100
11
13
14
1700
190
219
238
4600
446
512
557
150
17
19
21
1750
196
225
245
4700
453
521
566
200
22
26
28
1800
202
232
252
4800
460
529
575
250
28
32
35
1850
207
238
259
4900
468
538
585
300
34
39
42
1900
213
245
266
5000
475
546
594
350
39
45
49
1950
218
251
273
5100
482
555
603
400
45
52
56
2000
224
258
280
5200
490
563
612
450
50
58
63
2100
235
270
294
5300
498
572
622
500
56
64
70
2200
246
283
308
5400
505
581
631
550
62
71
77
2300
258
296
322
5500
512
589
640
600
67
77
84
2400
268
308
335
5600
519
597
649
650
73
84
91
2500
277
318
346
5700
526
605
658
700
78
90
98
2600
286
328
357
5800
534
614
667
750
84
97
105
2700
294
338
367
5900
541
622
676
800
90
103
112
2800
302
348
378
6000
548
630
685
850
95
109
119
2900
310
357
388
6100
555
638
694
900
101
116
126
3000
319
367
399
6200
562
647
703
950
106
122
133
3100
327
376
409
6300
569
654
711
1000
112
129
140
3200
335
385
419
6400
576
662
720
1050
118
135
147
3300
343
395
429
6500
583
671
729
1100
123
142
154
3400
352
405
440
6600
590
679
738
1150
129
148
161
3500
360
414
450
6700
597
686
746
1200
134
155
168
3600
368
423
460
6800
604
695
755
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
7700
782
875
931
10400
976
1093
1162
13100
1158
1296
1378
7800
790
884
940
10500
983
1100
1171
13200
1164
1303
1386
7900
797
892
949
10600
990
1108
1179
13300
1171
1310
1394
8000
805
900
958
10700
997
1116
1187
13400
1177
1317
1401
8100
812
909
967
10800
1004
1124
1195
13500
1184
1325
1409
8200
819
917
975
10900
1011
1131
1203
13600
1190
1332
1417
8300
827
925
984
11000
1018
1139
1212
13700
1197
1339
1425
8400
834
933
993
11100
1025
1147
1220
13800
1203
1346
1432
8500
841
942
1002
11200
1031
1154
1228
13900
1210
1353
1440
8600
849
950
1010
11300
1038
1162
1236
14000
1216
1361
1448
8700
856
958
1019
11400
1045
1169
1244
14100
1222
1368
1455
8800
863
966
1028
11500
1052
1177
1252
14200
1229
1375
1463
8900
870
974
1036
11600
1058
1184
1260
14300
1235
1382
1470
9000
878
982
1045
11700
1065
1192
1268
14400
1241
1389
1478
9100
885
990
1053
11800
1072
1199
1276
14500
1248
1396
1485
9200
892
998
1062
11900
1079
1207
1284
14600
1254
1403
1493
9300
899
1006
1070
12000
1085
1214
1292
14700
1260
1411
1501
9400
906
1014
1079
12100
1092
1222
1300
14800
1267
1418
1508
9500
913
1022
1087
12200
1099
1229
1308
14900
1273
1425
1516
9600
920
1030
1096
12300
1105
1237
1316
15000
1279
1432
1523
9700
928
1038
1104
12400
1112
1244
1324
15100
1286
1439
1531
9800
935
1046
1113
12500
1118
1252
1331
15200
1292
1446
1538
9900
942
1054
1121
12600
1125
1259
1339
15300
1298
1453
1546
10000
949
1062
1129
12700
1132
1266
1347
15400
1305
1460
1553
10100
956
1069
1138
12800
1138
1274
1355
15500
1311
1467
1560
10200
963
1077
1146
12900
1145
1281
1363
10300
970
1085
1154
13000
1151
1288
1371
42
THREE CHILD FAMILIES: CHILD SUPPORT SCHEDULE
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
50
6
7
7
1650
198
221
236
4500
456
510
543
100
12
13
14
1700
204
228
243
4600
463
518
551
150
18
20
21
1750
210
235
250
4700
470
526
560
200
24
27
29
1800
216
242
257
4800
477
534
568
250
30
34
36
1850
222
248
264
4900
484
542
576
300
36
40
43
1900
228
255
271
5000
491
550
585
350
42
47
50
1950
234
262
278
5100
498
558
593
400
48
54
57
2000
240
268
286
5200
505
565
601
450
54
60
64
2100
252
282
300
5300
512
573
610
500
60
67
71
2200
264
295
314
5400
519
581
618
550
66
74
79
2300
276
309
328
5500
526
588
626
600
72
81
86
2400
288
322
343
5600
533
596
634
650
78
87
93
2500
300
336
357
5700
539
604
642
700
84
94
100
2600
308
345
367
5800
546
611
650
750
90
101
107
2700
317
354
377
5900
553
619
658
800
96
107
114
2800
325
364
387
6000
559
626
666
850
102
114
121
2900
333
373
397
6100
566
633
674
900
108
121
129
3000
341
382
406
6200
573
641
682
950
114
128
136
3100
349
391
416
6300
579
648
689
1000
120
134
143
3200
357
400
426
6400
586
655
697
1050
126
141
150
3300
365
409
435
6500
592
663
705
1100
132
148
157
3400
373
418
444
6600
599
670
713
1150
138
154
164
3500
381
426
454
6700
605
677
720
1200
144
161
171
3600
389
435
463
6800
612
684
728
1250
150
168
179
3700
396
444
472
6900
618
692
736
1300
156
175
186
3800
404
452
481
7000
624
699
743
1350
162
181
193
3900
412
461
490
7100
631
706
751
1400
168
188
200
4000
419
469
499
7200
637
713
758
1450
174
195
207
4100
426
477
508
7300
643
720
766
1500
180
201
214
4200
434
486
517
7400
650
727
773
1550
186
208
221
4300
441
494
525
7500
656
734
781
1600
192
215
228
4400
448
502
534
7600
662
741
788
43
To determine child support at higher income levels:
Age 12-18: Raise income to the power .61209 and multiply the result by 3.566057.
Age 6-11: Determine child support for Age 12-18 and then multiply by 0.94.
Age 0-5: Determine child suport for Age 12-18 and then multiply by 0.84.
**The schedules show the nearest dollar value based on support functions. The numerical values for the 0-5 and 6-11
age ranges are calculated by multiplying 0.84 and 0.94, respectively, by the 12-18 year old non-rounded calculated
*2018 Federal Poverty Guideline values converted to monthly values and rounded up to nearest $50 increment are $1050
for a one-person household and $2500 for a five-person household.
THREE CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
7700
668
748
795
10400
828
926
985
13100
976
1092
1161
7800
674
755
803
10500
833
933
992
13200
981
1098
1168
7900
680
761
810
10600
839
939
999
13300
986
1104
1174
8000
687
768
817
10700
845
945
1006
13400
991
1110
1180
8100
693
775
825
10800
850
951
1012
13500
997
1115
1187
8200
699
782
832
10900
856
958
1019
13600
1002
1121
1193
8300
705
789
839
11000
861
964
1026
13700
1007
1127
1199
8400
711
796
846
11100
867
970
1032
13800
1012
1133
1205
8500
717
802
853
11200
873
976
1039
13900
1018
1139
1212
8600
723
809
861
11300
878
983
1045
14000
1023
1145
1218
8700
729
816
868
11400
884
989
1052
14100
1028
1151
1224
8800
735
822
875
11500
889
995
1059
14200
1033
1156
1230
8900
741
829
882
11600
895
1001
1065
14300
1038
1162
1236
9000
747
836
889
11700
900
1007
1072
14400
1044
1168
1242
9100
753
842
896
11800
906
1013
1078
14500
1049
1174
1249
9200
758
849
903
11900
911
1020
1085
14600
1054
1179
1255
9300
764
855
910
12000
917
1026
1091
14700
1059
1185
1261
9400
770
862
917
12100
922
1032
1098
14800
1064
1191
1267
9500
776
868
924
12200
927
1038
1104
14900
1069
1197
1273
9600
782
875
931
12300
933
1044
1110
15000
1074
1202
1279
9700
788
881
938
12400
938
1050
1117
15100
1080
1208
1285
9800
793
888
945
12500
944
1056
1123
15200
1085
1214
1291
9900
799
894
951
12600
949
1062
1130
15300
1090
1219
1297
10000
805
901
958
12700
954
1068
1136
15400
1095
1225
1303
10100
811
907
965
12800
960
1074
1142
15500
1100
1231
1309
10200
816
914
972
12900
965
1080
1149
10300
822
920
979
13000
970
1086
1155
44
FOUR CHILD FAMILIES: CHILD SUPPORT SCHEDULE
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
50
5
6
6
1650
163
183
194
4500
391
437
465
100
10
11
12
1700
168
188
200
4600
397
444
472
150
15
17
18
1750
173
194
206
4700
403
451
480
200
20
22
24
1800
178
199
212
4800
409
458
487
250
25
28
29
1850
183
205
218
4900
415
464
494
300
30
33
35
1900
188
210
224
5000
421
471
501
350
35
39
41
1950
193
216
230
5100
427
478
508
400
40
44
47
2000
198
221
236
5200
433
484
515
450
45
50
53
2100
208
233
247
5300
439
491
522
500
49
55
59
2200
218
244
259
5400
445
498
529
550
54
61
65
2300
228
255
271
5500
451
504
536
600
59
66
71
2400
237
266
283
5600
456
511
543
650
64
72
77
2500
247
277
295
5700
462
517
550
700
69
78
82
2600
257
288
306
5800
468
524
557
750
74
83
88
2700
267
299
318
5900
474
530
564
800
79
89
94
2800
277
310
330
6000
479
536
571
850
84
94
100
2900
286
320
340
6100
485
543
577
900
89
100
106
3000
293
327
348
6200
491
549
584
950
94
105
112
3100
299
335
357
6300
496
555
591
1000
99
111
118
3200
306
343
365
6400
502
562
597
1050
104
116
124
3300
313
350
373
6500
507
568
604
1100
109
122
130
3400
320
358
381
6600
513
574
611
1150
114
127
135
3500
327
365
389
6700
519
580
617
1200
119
133
141
3600
333
373
397
6800
524
586
624
1250
124
138
147
3700
340
380
404
6900
530
593
630
1300
129
144
153
3800
346
387
412
7000
535
599
637
1350
134
149
159
3900
353
395
420
7100
540
605
643
1400
139
155
165
4000
359
402
427
7200
546
611
650
1450
143
161
171
4100
365
409
435
7300
551
617
656
1500
148
166
177
4200
372
416
443
7400
557
623
663
1550
153
172
183
4300
378
423
450
7500
562
629
669
1600
158
177
188
4400
384
430
458
7600
567
635
675
45
To determine child support at higher income levels:
Age 12-18: Raise income to the power .61209 and multiply the result by 3.055748.
Age 6-11: Determine child support for Age 12-18 and then multiply by 0.94.
Age 0-5: Determine child suport for Age 12-18 and then multiply by 0.84.
**The schedules show the nearest dollar value based on support functions. The numerical values for the 0-5 and 6-11
age ranges are calculated by multiplying 0.84 and 0.94, respectively, by the 12-18 year old non-rounded calculated value.
*2018 Federal Poverty Guideline values converted to monthly values and rounded up to nearest $50 increment are $1050
for a one-person household and $2850 for a six-person household.
FOUR CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
7700
573
641
682
10400
709
794
844
13100
836
936
995
7800
578
647
688
10500
714
799
850
13200
841
941
1001
7900
583
653
694
10600
719
805
856
13300
845
946
1006
8000
588
658
700
10700
724
810
862
13400
850
951
1011
8100
594
664
707
10800
729
815
867
13500
854
956
1017
8200
599
670
713
10900
733
821
873
13600
859
961
1022
8300
604
676
719
11000
738
826
879
13700
863
966
1028
8400
609
682
725
11100
743
831
884
13800
868
971
1033
8500
614
687
731
11200
748
837
890
13900
872
976
1038
8600
619
693
737
11300
752
842
896
14000
877
981
1043
8700
625
699
744
11400
757
847
901
14100
881
986
1049
8800
630
705
750
11500
762
853
907
14200
885
991
1054
8900
635
710
756
11600
767
858
913
14300
890
996
1059
9000
640
716
762
11700
771
863
918
14400
894
1001
1065
9100
645
722
768
11800
776
868
924
14500
899
1006
1070
9200
650
727
774
11900
781
874
929
14600
903
1011
1075
9300
655
733
780
12000
785
879
935
14700
908
1016
1080
9400
660
739
786
12100
790
884
941
14800
912
1020
1086
9500
665
744
792
12200
795
889
946
14900
916
1025
1091
9600
670
750
798
12300
799
894
952
15000
921
1030
1096
9700
675
755
803
12400
804
900
957
15100
925
1035
1101
9800
680
761
809
12500
809
905
963
15200
929
1040
1106
9900
685
766
815
12600
813
910
968
15300
934
1045
1112
10000
690
772
821
12700
818
915
974
15400
938
1050
1117
10100
695
777
827
12800
822
920
979
15500
942
1055
1122
10200
700
783
833
12900
827
925
984
10300
704
788
839
13000
831
930
990
46
FIVE CHILD FAMILIES: CHILD SUPPORT SCHEDULE
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
50
4
5
5
1650
141
157
167
4500
348
389
414
100
9
10
10
1700
145
162
173
4600
353
395
421
150
13
14
15
1750
149
167
178
4700
359
402
427
200
17
19
20
1800
153
172
183
4800
364
408
434
250
21
24
25
1850
158
177
188
4900
370
414
440
300
26
29
30
1900
162
181
193
5000
375
420
446
350
30
33
36
1950
166
186
198
5100
380
426
453
400
34
38
41
2000
171
191
203
5200
386
432
459
450
38
43
46
2100
179
200
213
5300
391
437
465
500
43
48
51
2200
188
210
223
5400
396
443
472
550
47
52
56
2300
196
219
233
5500
401
449
478
600
51
57
61
2400
205
229
244
5600
407
455
484
650
55
62
66
2500
213
239
254
5700
412
461
490
700
60
67
71
2600
222
248
264
5800
417
466
496
750
64
72
76
2700
230
258
274
5900
422
472
502
800
68
76
81
2800
239
267
284
6000
427
478
508
850
72
81
86
2900
247
277
294
6100
432
484
514
900
77
86
91
3000
256
286
305
6200
437
489
520
950
81
91
96
3100
264
296
315
6300
442
495
526
1000
85
95
102
3200
273
305
325
6400
447
500
532
1050
90
100
107
3300
279
312
332
6500
452
506
538
1100
94
105
112
3400
285
319
339
6600
457
511
544
1150
98
110
117
3500
291
325
346
6700
462
517
550
1200
102
114
122
3600
297
332
353
6800
467
522
556
1250
107
119
127
3700
303
339
360
6900
472
528
562
1300
111
124
132
3800
308
345
367
7000
477
533
567
1350
115
129
137
3900
314
352
374
7100
481
539
573
1400
119
134
142
4000
320
358
381
7200
486
544
579
1450
124
138
147
4100
326
364
388
7300
491
549
585
1500
128
143
152
4200
331
371
394
7400
496
555
590
1550
132
148
157
4300
337
377
401
7500
501
560
596
1600
136
153
162
4400
342
383
408
7600
505
565
602
47
To determine child support at higher income levels:
Age 12-18: Raise income to the power .61209 and multiply the result by 2.722181.
Age 6-11: Determine child support for Age 12-18 and then multiply by 0.94.
Age 0-5: Determine child suport for Age 12-18 and then multiply by 0.84.
**The schedules show the nearest dollar value based on support functions. The numerical values for the 0-5 and 6-11
age ranges are calculated by multiplying 0.84 and 0.94, respectively, by the 12-18 year old non-rounded calculated value.
*2018 Federal Poverty Guideline values converted to monthly values and rounded up to nearest $50 increment are $1050
for a one-person household and $3200 for a seven-person household.
FIVE CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
7700
510
571
607
10400
632
707
752
13100
745
833
887
7800
515
576
613
10500
636
712
757
13200
749
838
891
7900
519
581
618
10600
640
717
762
13300
753
842
896
8000
524
587
624
10700
645
722
768
13400
757
847
901
8100
529
592
630
10800
649
726
773
13500
761
851
906
8200
533
597
635
10900
653
731
778
13600
765
856
911
8300
538
602
641
11000
658
736
783
13700
769
860
915
8400
543
607
646
11100
662
741
788
13800
773
865
920
8500
547
612
652
11200
666
745
793
13900
777
869
925
8600
552
618
657
11300
670
750
798
14000
781
874
930
8700
556
623
662
11400
675
755
803
14100
785
878
934
8800
561
628
668
11500
679
760
808
14200
789
883
939
8900
565
633
673
11600
683
764
813
14300
793
887
944
9000
570
638
679
11700
687
769
818
14400
797
892
948
9100
575
643
684
11800
691
774
823
14500
801
896
953
9200
579
648
689
11900
695
778
828
14600
805
900
958
9300
583
653
695
12000
700
783
833
14700
808
905
962
9400
588
658
700
12100
704
788
838
14800
812
909
967
9500
592
663
705
12200
708
792
843
14900
816
913
972
9600
597
668
711
12300
712
797
848
15000
820
918
976
9700
601
673
716
12400
716
801
853
15100
824
922
981
9800
606
678
721
12500
720
806
857
15200
828
927
986
9900
610
683
726
12600
724
811
862
15300
832
931
990
10000
614
688
731
12700
728
815
867
15400
836
935
995
10100
619
692
737
12800
733
820
872
15500
840
940
999
10200
623
697
742
12900
737
824
877
10300
628
702
747
13000
741
829
882
48
SIX CHILD FAMILIES: CHILD SUPPORT SCHEDULE
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
50
4
4
4
1650
124
139
148
4500
316
354
377
100
8
8
9
1700
128
143
152
4600
321
360
383
150
11
13
13
1750
132
147
157
4700
326
365
389
200
15
17
18
1800
135
152
161
4800
331
371
394
250
19
21
22
1850
139
156
166
4900
336
376
400
300
23
25
27
1900
143
160
170
5000
341
382
406
350
26
29
31
1950
147
164
175
5100
346
387
412
400
30
34
36
2000
151
168
179
5200
351
393
418
450
34
38
40
2100
158
177
188
5300
356
398
423
500
38
42
45
2200
166
185
197
5400
360
403
429
550
41
46
49
2300
173
194
206
5500
365
409
435
600
45
51
54
2400
181
202
215
5600
370
414
440
650
49
55
58
2500
188
211
224
5700
375
419
446
700
53
59
63
2600
196
219
233
5800
379
424
451
750
56
63
67
2700
203
227
242
5900
384
430
457
800
60
67
72
2800
211
236
251
6000
388
435
462
850
64
72
76
2900
218
244
260
6100
393
440
468
900
68
76
81
3000
226
253
269
6200
398
445
473
950
72
80
85
3100
233
261
278
6300
402
450
479
1000
75
84
90
3200
241
270
287
6400
407
455
484
1050
79
88
94
3300
248
278
296
6500
411
460
490
1100
83
93
99
3400
256
286
305
6600
416
465
495
1150
87
97
103
3500
263
295
314
6700
420
470
500
1200
90
101
108
3600
270
302
321
6800
425
475
506
1250
94
105
112
3700
275
308
328
6900
429
480
511
1300
98
109
116
3800
281
314
334
7000
434
485
516
1350
102
114
121
3900
286
320
340
7100
438
490
521
1400
105
118
125
4000
291
326
346
7200
442
495
527
1450
109
122
130
4100
296
331
353
7300
447
500
532
1500
113
126
134
4200
301
337
359
7400
451
505
537
1550
117
131
139
4300
306
343
365
7500
455
510
542
1600
120
135
143
4400
311
349
371
7600
460
514
547
49
To determine child support at higher income levels:
Age 12-18: Raise income to the power .61209 and multiply the result by 2.476429.
Age 6-11: Determine child support for Age 12-18 and then multiply by 0.94.
Age 0-5: Determine child support for Age 12-18 and then multiply by 0.84.
**The schedules show the nearest dollar value based on support functions. The numerical values for the 0-5 and 6-11
age ranges are calculated by multiplying 0.84 and 0.94, respectively, by the 12-18 year old non-rounded calculated value.
*2018 Federal Poverty Guideline values converted to monthly values and rounded up to nearest $50 increment are $1050
for a one-person household and $3550 for an eight-person household.
SIX CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)
Dollars Per Month Per Child
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Combined
Support Amount
($ Per Child)
Gross
Age Group
Gross
Age Group
Gross
Age Group
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Monthly
Age
Age
Age
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
Income
0-5
6-11
12-18
7700
464
519
552
10400
575
643
684
13100
678
758
807
7800
468
524
557
10500
579
648
689
13200
681
762
811
7900
473
529
563
10600
583
652
694
13300
685
766
815
8000
477
534
568
10700
587
656
698
13400
689
771
820
8100
481
538
573
10800
590
661
703
13500
692
775
824
8200
485
543
578
10900
594
665
708
13600
696
779
828
8300
489
548
583
11000
598
669
712
13700
699
783
833
8400
494
552
588
11100
602
674
717
13800
703
787
837
8500
498
557
593
11200
606
678
721
13900
707
791
841
8600
502
562
598
11300
610
682
726
14000
710
795
846
8700
506
566
603
11400
614
687
731
14100
714
799
850
8800
510
571
608
11500
617
691
735
14200
718
803
854
8900
514
576
612
11600
621
695
740
14300
721
807
859
9000
519
580
617
11700
625
700
744
14400
725
811
863
9100
523
585
622
11800
629
704
749
14500
728
815
867
9200
527
589
627
11900
633
708
753
14600
732
819
871
9300
531
594
632
12000
636
712
758
14700
735
823
876
9400
535
599
637
12100
640
716
762
14800
739
827
880
9500
539
603
642
12200
644
721
767
14900
743
831
884
9600
543
608
646
12300
648
725
771
15000
746
835
888
9700
547
612
651
12400
652
729
776
15100
750
839
892
9800
551
617
656
12500
655
733
780
15200
753
843
897
9900
555
621
661
12600
659
737
785
15300
757
847
901
10000
559
626
665
12700
663
742
789
15400
760
851
905
10100
563
630
670
12800
666
746
793
15500
764
855
909
10200
567
634
675
12900
670
750
798
10300
571
639
680
13000
674
754
802
50
APPENDIX III
Domestic Relations Affidavit
IN THE JUDICIAL DISTRICT
COUNTY, KANSAS
IN THE MATTER OF )
)
)
Party Name )
)
and ) Case No.
)
)
)
Party Name )
DOMESTIC RELATIONS AFFIDAVIT OF
(name)
1. Party Name Residence
Party Name XXX-XX-_ _ _ _
Birth Month/Year Social Security Number Telephone
2. Party Name Residence
Party Name XXX-XX-_ _ _ _
Birth Month/Year Social Security Number Telephone
3. Date of Marriage:
4. Number of Marriages:
Party Name Party Name
5. Number of children of the relationship:
6. Names, Social Security Numbers, the month and year of each child’s birth and ages of minor children of the relationship:
Name Social Security Number Birth Age Custodian
XXX-XX-_ _ _ _ Month /Year
51
7. Names, Social Security Numbers, and ages of minor children of previous relationships and facts as to custody and support
payments paid or received, if any.
Social Support Paid
Name Security No. Age Custodian Payment or Rec’d
XXX-XX-_ _ _ _
$
$
$
$
8. Party Name is employed by (name)
(address)
Party Name is employed by (name)
(address)
with monthly income as follows:
A. Wage Earner Party Name Party Name
1. Gross Income $ $
2. Other Income $ $
3. Subtotal Gross Income $ $
4. Federal Withholding $ $
(Claiming _____ exemptions)
5. Federal Income Tax $ $
6. OASDHI $ $
7. Kansas Withholding $ $
8. Subtotal Deductions $ $
9. Net Income $ $
B. Self-Employed Party Name Party Name
1. Gross Income from
self-employment $ $
2. Other Income $ $
3. Subtotal Gross Income $ $
4. Reasonable Business Expenses (-) $ $
(Itemize on attached exhibit)
5. Self-Employment Tax (-) $ $
6. Business Net Income $ $
7. Estimated Tax Payments $ $
(Claim _____ exemptions)
8. Federal Income Tax $ $
9. Kansas Withholding $ $
10. Subtotal Deductions $ $
11. Net Income $ $
(Line B.3. minus Line B.9.)
Pay period:
Party Name Party Name
52
9. The liquid assets of the parties are:
Joint or Individual
Item Amount (Specify)
A. Checking Accounts (Do not list account numbers):
$
$
B. Savings Accounts (Do not list account numbers):
$
$
C. Cash
Party Name $
Party Name $
D. Other
$
$
10. The monthly expenses of each party are: (Please indicate with an asterisk all figures which are estimates rather than actual
figures taken from records.)
A. Party Name Party Name
Item (Actual or Estimated) (Actual or Estimated)
1. Rent $ $
2. Food $ $
3. Utilities/services:
Trash Service $ $
Newspaper $ $
Telephone $ $
Cell Phone $ $
Cable $ $
Gas $ $
Water $ $
Lights $ $
Other $ $
4. Insurance:
Life $ $
Health $ $
Car $ $
House/Rental $ $
Other $ $
5. Medical and dental $ $
6. Prescriptions drugs $ $
7. Child care (work-related) $ $
8. Child care (non-work-related) $ $
9. Clothing $ $
10. School expenses $ $
11. Hair cuts and beauty $ $
12. Car repair $ $
13. Gas and oil $ $
14. Personal property tax $ $
Party Name Party Name
Item (Actual or Estimated) (Actual or Estimated)
15. Miscellaneous (Specify)
$ $
$ $
53
16. Debt Payments (Specify)
$ $
$ $
Total $ $
*Show house payments, mortgage payments, etc., in Section 10.B.
B. Monthly payments to banks, loan companies or on credit accounts: (Indicate actual or estimated monetary amount
in each column; use asterisk for secured.) DO NOT LIST ANY PAYMENTS INCLUDED IN PART 10.A
ABOVE.
When Amount of Date of Responsibility
Creditor Incurred Payment Last Payment Balance
Party Name Party Name
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
Subtotal of Payments $ $
Total $ $
C. Total Living Expenses
Party Name Party Name
(Actual or Estimated) (Actual or Estimated)
1. Total funds available to $ $
Both Parties
(from No. 8)
2. Total needed $ $
(from No. 10.A and B)
3. Net Balance $ $
4. Projected child support $ $
D. Payments or contributions received, or paid, for support of others. Specify source and amount.
Source Party Name Party Name
(+/-) $ $
(+/-) $ $
11. How much does the party who provides health care pay for family coverage?
$ per .
How much does it cost the provider to furnish health insurance only on the provider?
$ per .
FURNISH THE FOLLOWING INFORMATION IF APPLICABLE.
12. Income and financial resources of children.
Income/Resources Amount
$
$
54
13. Child support adjustments requested.
□ parenting time adjustment □ agreement past majority
□ income tax consideration □ long distance parenting time
□ special needs □ overall financial conditions
□ other: ________________________________________________
14. All other personal property including retirement benefits (including but not limited to qualified plans such as profit-sharing,
pension, IRA, 401(k), or other savings-type employee benefits, nonqualified plans, and deferred income plans), and
ownership thereof (joint or individual), including policies of insurance, identified as to nature or description, ownership (joint
or individual), and actual or estimated value.
Joint or Individual
Amount (Specify)
$
$
$
$
THE FOLLOWING NEED NOT BE FURNISHED IN POST JUDGMENT PROCEDURES.
15. List real property identified as to description, ownership (joint or individual) and actual or estimated value.
Property Description Ownership Actual/Estimated Value
16. Identify the property, if any, acquired by each of the parties prior to marriage or acquired during marriage by a will or
inheritance.
Source of Actual/
Property Description Ownership Ownership Estimated Value
17. List debt obligations, including maintenance, not listed in Section 10.A or 10.B above, identified as to name or names of
payor or payors and payees, balance due and rate at which payable; and, if secured, identify the encumbered property.
Debt Balance Payment Encumbered
Obligation Payor Payee Due Rate Property
55
18. List health insurance coverage and the right, pursuant to ERISA §§ 601-608, 29 U.S.C.
§§ 1161-1168 (1986), to continued coverage by the spouse who is not a member of the
covered employee group.
Health Insurance COBRA Continuation
Yes No Unknown
I declare under penalty of perjury under the laws of the State of Kansas that the foregoing is true, correct and complete.
Executed on the _______ day of _________________________, 20____.
Name (Print):
Signature
56
APPENDIX IV
In the District Court of ________________ County, Kansas
___________________
vs.
___________________ Case No.
SHORT-FORM DOMESTIC RELATIONS AFFIDAVIT
(To be used for Paternity Actions, Child Support Actions, and
Post-Judgment Motions to Establish or Modify Child Support)
Name: ________________________________________________________________
I am the: Parent □ IV-D Agency □ Other: ________
This case involves these dependents:
Child 1:______________________________________ Year of Birth: _______________
Child 2:______________________________________ Year of Birth: _______________
Child 3:______________________________________ Year of Birth: _______________
Child 4:______________________________________ Year of Birth: _______________
Child 5:______________________________________ Year of Birth: _______________
Child 6:______________________________________ Year of Birth: _______________
Please provide the following information about yourself:
Home #: _______________ Cell #: _______________ Other phone #: _____________
Email: ________________________________________________________________
Current Mailing address: _________________________________________________
A. How many children live in your household currently? ________________
B. How many children do you have that are not part of this court order? ___________
C. What children reside with you in your home? □ none
Child 1:_________________________ Year of Birth: _________ Relationship: ___________
Child 2:_________________________ Year of Birth: _________ Relationship: ___________
Child 3:_________________________ Year of Birth: _________ Relationship: ___________
Child 4:_________________________ Year of Birth: _________ Relationship: ___________
Child 5:_________________________ Year of Birth: _________ Relationship: ___________
Child 6:_________________________ Year of Birth: _________ Relationship: __________
CONTACT INFORMATION
CHILD(REN)
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D. For which children do you pay child support?
□ None □ Court Order □ Verbal Agreement
Child 1: ______________________ Year of Birth: ___________ State of order: __________
Child 2: ______________________ Year of Birth: ___________ State of order: __________
Child 3:__________ ____________ Year of Birth: ___________ State of order: __________
E. Do you have any parenting agreements for these children?
□ None □ Court Order □ Verbal Agreement:
__________________________________________________________________________________________
F. Who claims the child(ren) for tax purposes?
□ __________ claims every year □ Alternate □ other arrangement □ Unknown □ No one
Check all levels of education you have completed:
□ G.E.D. □ High School Diploma □ Associate’s Degree □ Bachelor’s Degree
□ Graduate Degree/Professional License/Trade/Certification: ______________________________
I am currently: □ Not working □ Employed through an employer □ have more than one job
□ Self-Employed □ A stay-at-home parent □ Other: ___________________
Employer Name: _______________________________ Employer Address: _______________________
Employer Phone: __________________________ Employer Fax: ________________________________
Type of Work: _____________________________ Position or Title: ____________________________
□ I am paid hourly; the amount is $________ per hour. I usually work _____ hours each week.
□ I am paid a salary; the amount is $_______ every □ week □ two weeks □ month □ year
Please list information about any other jobs you currently have and/or information about previous jobs:
Type of job/position: ____________________________________ Wage/Salary: $ _____________________
Type of job/position: ____________________________________ Wage/Salary: $ _____________________
I pay $___________ for work-related expenses such as union dues or uniform.
Explain: _____________________________________________________________________________
I have $___________ income from other sources (side business, odd jobs, investments, etc.).
Explain: _____________________________________________________________________________
I receive $___________ □ Unemployment Compensation □ Worker’s Compensation
Social Security Disability Insurance (SSDI) □ Supplemental Security Income (SSI)
□ VA Disability □ Other Disability □ Other: ___________________
□ I receive $___________ each month Social Security benefits for a child on this case.
EDUCATION & TRAINING
YOUR CURRENT WORK & OTHER INCOME
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The other parent currently: □ Is not working □ Is employed through an employer □ Has more than one job
□ Self-Employed □ A stay-at-home parent □ Other: ___________________
Employer Name: _______________________________ Employer Address: _______________________
Employer Phone: __________________________ Employer Fax: ________________________________
Type of Work: _____________________________ Position or Title: ____________________________
□ The other parent is paid hourly; the amount is $____ per hour. The other parent usually works _ hours each
week.
□ The other parent is paid a salary; the amount is $_______ every □ week □ two weeks □ month □ year
Please list information about any other jobs the other parent currently has and/or information about previous jobs:
Type of job/position: ____________________________________ Wage/Salary: $ _____________________
Type of job/position: ____________________________________ Wage/Salary: $ _____________________
The other parent pays $___________ for work-related expenses such as union dues or uniform.
Explain: _____________________________________________________________________________
The other parent has $___________ income from other sources (side business, odd jobs, investments, etc.).
Explain: _____________________________________________________________________________
The other parent receives $___________ □ Unemployment Compensation □ Worker’s Compensation
□ Social Security Disability Insurance (SSDI) □ Supplemental Security Income (SSI)
□ VA Disability □ Other Disability □ Other: ___________________
□ The other parent receives $___________ each month Social Security benefits for a child on this case.
Have you had a job in the past? Yes □ No
If yes, when did you become unemployed? Month: ___________ Year: _____________
If yes, why did you become unemployed? □ I was laid off. □ I was terminated. □ I quit.
Are you looking for work? □ Yes □ No and I do not plan to □ Not currently, but I plan to in the future
Please list information about your last 2 jobs (if applicable):
Type of job/position: ____________________________________ Wage/Salary: $ _____________________
Type of job/position: ____________________________________ Wage/Salary: $ _____________________
Remember: Provide documentation for each type of employment and income.
IF YOU ARE NOT CURRENTLY WORKING
OTHER PARENT'S CURRENT WORK & OTHER INCOME
59
Do you have trouble gaining/keeping employment or are not looking for work? Explain:
__________________________________________________________________________________________
________________________________________________________________________________________________
____________________________________________________________________________________
Do you pay for child care for the child(ren) on this case? □ Yes □ No
For which child(ren)? _______________________________________________________________
Does DCF pay any portion of the child care? □ Yes □ No If yes, how much? $________________
Do you pay child care □ every month □ summer only □ after school only □ other: _______
How much do you pay for child care? $____________ □ each week □ every two weeks □ monthly
Remember: Attach receipts, a bill, a letter from a provider on business letterhead, or a notarized letter from a provider.
Who pays for the child(ren)’s health insurance?
□ I carry the children’s health insurance. □ My current spouse carries the children’s health insurance.
□ The other party on this case carries the children’s insurance. □ Medicaid
□ Someone else carries the children’s health insurance. □ The children have no insurance.
If you -or- your current spouse carry private health insurance for the children, we need your current plan info:
Insurance company name: __________________________________________________
Insurance company Address: ________________________________________________
What type of plan is it? □Employee only (Single) $__________________
□ Employee + children $__________________ □ Family $__________________ □ Other: _____
Plan effective date: ___________________ Policy #: ________________ Group #: ______________
List all dependents covered on the plan: 1) ______________________ 2) _____________________
3) _____________________ 4) _________________________ 5) ___________________________
If it applies, attach any proof of lay off or medical records affecting your ability to work.
CHILDCARE AND HEALTH INSURANCE
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I am requesting that my child support worksheet include the following adjustments:
□ parenting time adjustment □ agreement past majority
□ income tax consideration □ long distance parenting time
□ special needs □ overall financial conditions
□ other: _____________________________________________________________
I declare under penalty of perjury under the laws of the State of Kansas that the foregoing is true, correct and complete.
Signature: _______________________________ Date: ___________________________
ADJUSTMENTS
SIGNATURE
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APPENDIX V
Equal Parenting Time (EPT) Worksheet
(The Equal Parenting Time Worksheet shall be filed with the Child Support Worksheet. References like "Line F.3" correspond to lines shown on the
Child Support Worksheet (CSW). References to "line 9" are to the lines on this worksheet.)
Step #
Line
#
Instruction
Amount
Step 1
1
Enter the higher amount of the adjusted subtotal from Line F.3
2
Enter the lower amount of the adjusted subtotal from Line F.3
3
Subtract line 2 from line 1 and enter the result here
4
Multiply line 3 by 50% (.5) and enter the result here
Step 2
5
Enter the total from Line D.1 (Child Support Income)
6
Enter the total from Line D.3 (Gross Child Support Obligation)
7
If the parents have a written agreement to each provide clothing for the children
in their own home, go to line 9. If not, go to line 8.
Step
2.a
8
If the amount on line 5 is:
A. equal to or less than $4,690, enter 107% (.07).
B. greater than $4,690 but less than $8,125, enter 12 10.5% (.105).
C. equal to or greater than $8,125 enter 15% (.15) and go to line 10.
______%
Step
2.b
9
If the amount on line 5 is:
A. equal to or less than $4,690, enter 1311% (.11).
B. greater than $4,690 but less than $8,125, enter 15 14% (.14).
C. equal to or greater than $8,125 enter 18% (.18) and go to line 10.
______%
10
Multiply line 6 by the percentage on line 8 or line 9 and enter the result here.
Step 3
11
If the parent designated by the court to pay all of the child(ren)'s direct
expenses is:
A. the parent with the lower adjusted subtotal from Line F.3 of the
child support worksheet, go to line 12.
B. the parent with the higher adjusted subtotal on Line F.3 of the
child support worksheet, go to line 14.
Step
3.a
12
Add line 4 and line 10.
13
Enter the amount on line 12 onto Line F.4 of the child support worksheet for
the parent with the higher adjusted subtotal on Line F.3. Calculate the
enforcement fee (if any) on Line F.5. The result on Line F.6 is the amount the
parent with the higher adjusted subtotal on Line F.3 will pay to the parent with
the lower adjusted subtotal on Line F.3.
Step
3.b
14
Subtract line 10 from line 4.
15
Enter this amount on line 14 onto Line F.4 of the child support worksheet for
the parent with the higher adjusted subtotal on Line F.3. Calculate the
enforcement fee (if any) on Line F.5. The result on Line F.6 is the amount the
parent with the higher adjusted subtotal on Line F.3 will pay to the parent with
the lower adjusted subtotal on Line F.3. If the amount is less than zero, the
court shall consider the overall financial circumstances of the parties to
determine whether an adjustment should be made.
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APPENDIX VI
IN THE___________ JUDICIAL DISTRICT
DISTRICT COURT,___________ COUNTY, KANSAS
IN THE MATTER OF THE MARRIAGE OF
IN THE MATTER OF THE PARENTAGE
OF
Petitioner,
and
Case No.
Respondent.
AGREED SHARED EXPENSE PLAN
Petitioner and Respondent, having entered into a shared residential custody arrangement, make the
following agreed plan for sharing of the reasonable direct expenses of the minor child(ren) pursuant to Section
III.B.7.a.(1)(b) of the Kansas Child Support Guidelines. This plan must be filed with a child support worksheet
and an order approving the child support worksheet and shared expense plan.
1. The parties understand that costs for work related child care and health insurance are already
included in the child support worksheet. The parties also agree they shall share the following
direct expenses of the minor child(ren) equally as set forth in this plan, which shall be in addition to
the monetary child support as required by the shared residency arrangement (check all that apply):
All items listed below
- OR -
Regular clothing (if parties are not maintaining clothing in each home)
Special event clothing (including but not limited to formal dances, prom, graduation)
School uniforms
School supplies
School fees (including but not limited to enrollment, book/activity fees tuition)
Miscellaneous school related expenses (including but not limited to school pictures,
yearbook, field trips)
Extracurricular activity fees, equipment, apparel, and uniform costs
Sports activity fees, equipment, apparel, and uniform costs
Extracurricular activity travel costs of the child
Haircuts
Cell phones
Summer related activities such as summer camps or summer school not included in the
child support worksheet
Other (specify) ___________________________________________________
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2. In the event of school lunches, the parties shall share the cost by:
_____________ shall pay the cost and the ____________ shall reimburse the paying
party for their respective 50% share by the end of the following month
or
The parties shall each prepay one half of cost of school lunches on a _____weekly _____
monthly basis.
3. The parties agree that it is in the best interest of the child(ren) to be involved in reasonable
extracurricular activities with the consent of both parties, which consent shall not be unreasonably
withheld.
4. The parties agree that they must consult with each other about the reasonable direct expenses of the
minor child(ren) for which they seek reimbursement before the expense is incurred.
5. The parties agree that in sharing the direct expenses of the minor child(ren) they may do so by
having one parent advance the entire cost and being reimbursed for one half by the other or by
splitting the cost equally at the time it is incurred.
6. In the event that one of the parties seeks reimbursement of the direct expense they have advanced,
the paying party shall provide the reimbursing party with a copy of the receipt for the expense within
thirty (30) days of incurring the expense and the reimbursing party shall have thirty days after the
receipt is sent in which to reimburse the paying party for their respective one half of the cost.
7. The parties agree that failure to pay the party=s 50% share of the direct expenses may result in
modification of child support or other sanctions.
8. The parties agree to use an alternative dispute resolution process for any disagreements the parents
may have concerning the children’s expenses.
_______________________
Petitioner Date
_________________________
Respondent Date
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TOPIC INDEX
Age .................................................................................................................. 7, 17, 24, 28, 35
Birth Expenses ...................................................................................................................... 15
Changes of circumstance ...................................................................................................... 29
Child Support Adjustments ............................................................................. 6, 21, 26, 36, 54
Child Support Income ................................................................................ 6, 8, 13, 17, 27, 35
Child Support Schedules .............................................................................. 3, 7,9,15,17,33,38
Child Support Worksheet ......................... 1, 2, 6, 9, 11, 12, 13, 14, 15, 22, 23, 24, 28, 33, 35
Court Trustee .................................................................................................................. 26, 28
Court-Ordered Child Support Paid ................................................................................. 16, 35
Court-Ordered Maintenance Paid ................................................................................... 16, 35
Court-Ordered Maintenance Received ........................................................................... 16, 35
DCF ....................................................................................................................................... 28
Depreciation ............................................................................................................................ 4
Direct Expenses ................................................................................ 1, 2, 9, 10, 11, 12, 13, 14
Disbursement of Support Payments ...................................................................................... 29
Dissolution Burden ................................................................................................................. 3
Divided Residency .............................................................................................. 2, 8, 9, 18, 29
Domestic Gross Income ................................................................................ 3, 4, 6, 15, 16, 17
Domestic Gross Income - Self-Employed .............................................................................. 4
Domestic Gross Income--Wage Earner .................................................................................. 3
Domestic Relations Affidavit ................................................................................................. 7
Enforcement Fee Allowance ........................................................................................... 27, 28
Equal Parenting Time formula .................................................................. 9, 11, 12, 14, 22, 27
Federal Retirement .................................................................................................................. 2
Imputed Income ...................................................................................................................... 4
Income Beyond the Child Support Schedule .......................................................................... 8
Income Tax ...................................................................................................................... 2, 25
Cost of Living Differential.............................................................................................. 14, 15
Long-Distance Parenting Time ............................................................................................. 21
Military Pay ............................................................................................................................ 3
65
Minimum Wage ...................................................................................................................... 5
More than Six Children .......................................................................................................... 8
Multiple-Family Application ........................................................................................ 8, 9, 18
Net Parental Child Support Obligation ..................................................................... 1, 6, 8, 28
Overall Financial Conditions of the Parties .......................................................................... 26
Overtime ........................................................................................................................... 3, 26
Parental Child Support Obligation .............................................. 1, 6, 8, 21, 23, 26, 27, 28, 31
Parenting Time Adjustment ...................................................................................... 22, 23, 24
Payment of Child Support ............................................................................................... 16, 28
Proportionate Shares ............................................................................................................. 17
Reasonable Business Expenses ......................................................................................... 4, 15
Rebuttable Presumption ........................................................................................ 1, 14, 21, 26
Residence with a Third Party ................................................................................................ 14
Review of Guidelines ............................................................................................................ 31
Rounding ....................................................................................................................... 5, 7, 31
Self-Employment Gross Income ................................................................................. 4, 15, 35
Shared Expense ......................................................................................... 9, 10, 11, 12, 22, 27
Social Security .................................................................................................... 2, 3, 6, 15, 27
Special Needs .................................................................................................................. 25, 31
Support of Children Beyond the Age of Majority ................................................................ 25
Work-Related Child Care Costs...................................................................... 2, 19, 20, 21, 30