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The Child Support Calculation by Jerald N. Marrs Law Office of Stephen J. Harhai Jerry@Harhai.com Child Support is calculated by means of a mathematical formula based on the income of both parties and other factors. Unfortunately, this calculation can be complex and technical. To understand the calculations behind the support worksheet let’s begin by working through the calculations and by taking a look at an actual child support calculation, as represented in Figure 1.
The initial piece of the calculation is the income of the parties, as shown in line 1. Here, income for each of the parties has been entered and the income figure for the mother includes the maintenance she is receiving. Lines 1(a)-(c) allow for deductions to income based on prior child support obligations and for maintenance paid to the other party. (See 14-10-115(7)(d) and (d.5)). In determining income, an important point to note is that C.R.S. 14-10-115(7) defines income and allows for the imputation of potential income if a parent is voluntarily unemployed or underemployed. Defenses to an imputation of income include that the parent is physically or mentally incapacitated or is caring for a child under the age of thirty months for whom the parents owe a joint legal responsibility. Additionally, Section 14-10-115(7)(b)(III) states that a parent is not underemployed if: (A) The employment is temporary and is reasonably intended to result in higher income within the foreseeable future; or (B) The employment is a good faith career choice which is not intended to deprive a child of support and does not unreasonably reduce the support available to a child; or (C) The parent
is enrolled in an educational program which is reasonably intended to result in
a degree or certification within a reasonable period of time and which will
result in a higher income, so long as the educational program is a good faith
career choice which is not intended to deprive the child of support and which
does not unreasonably reduce the support available to a child.
(Emphasis Added). Line 2 of the calculation combines the adjusted gross income of the parties, which will be used to determine the amount of basis child support necessary to support the child from the Child Support Schedule. Line 3 determines the percentage of gross adjusted income each party receives. Based on the income for this calculation, the basic child support obligation is $1,011, as shown in line 4. If the obligor is exercising 92 overnights per year or less, a Worksheet A is completed and the child support amount of $1,011 is divided between the parents in proportion to their gross incomes, as is shown in Line 3, Percentage Share of Income. However, if the parent is exercising more than 92 overnights, then a Worksheet B must be completed because the parents are sharing the physical care of the child. The Worksheet in Figure 1 is a Worksheet B because the father is exercising more than 92 overnights per year. Therefore, pursuant to section 14-10-115(10)(c) the basic child support amount must be multiplied by 1.5 due to the shared physical care of the child. This results in a new child support amount of $1,516.50, shown on line 5. Line 6 determines each parent’s share of the child support amount based on their proportion of adjusted gross income. For example, $1,516 x 44.44% = $674, which is the mother’s share of the child support amount. Line 7 is the number of overnights the child will spend with each parent, which is converted into a percentage of overnights in Line 8. Line 9 then calculates the support each parent owes the other by multiplying their share of the child support amount by the percentage of time the other parent will spend with the child. For example, the mother’s child support amount of $674, times the father’s 28.49% of overnights, equals the amount of support the mother owes the father. This, of course, is offset with the amount of support the father owes the mother, and if no other factors needed to be added to the child support worksheet, father would pay mother $410.40 per month (father’s support amount of $602.34 less mothers support amount of $192.04). Lines 10(a) – (f) add in and adjust for adjustments to the child support amount. Line 10(a) represent the amount for daycare, which is then reduced by the tax credit benefit received for the day care (14-10-115(11)). Line 10(b) adds the child’s portion of any health insurance premiums and line 10(c) accounts for extraordinary medical expenses. (14-10-115(13.5)). Finally, line 10(e) adjusts for extraordinary adjustments, as defined by section 14-10-115(13), which may include items such as private school or transportation expenses. Line 10(f) totals the adjustments and then line 11 shares the adjustments between the parents based on their proportion of adjusted gross income. Line 12 calculates the overpayment by either parent for the adjustments to child support by subtracting the parent’s fair share of the expenses from the amount they are actually paying. Here, mother incurs the entire expense of $845 for the adjustments, but her obligation toward the adjustments is only $375.56. Therefore, the mother’s overpayment of adjusted expenses is $469.44. She receives credit for this in line 13, which calculates mother’s adjusted support obligation by subtracting her overpayment of $469.44 from her support obligation in Line 9 of $192.04, for an adjusted support amount of negative $277.40. The difference between the mother and father’s adjusted support amounts is calculated to determine the amount owed the parent with the lower obligation by the parent with the larger obligation. Here, since mother’s obligation is a negative number, subtracting -$277.40 from $602.45, father’s obligation, results in a child support amount owed to the mother of $879.85. One thing to note regarding the adjustments to child support are that they are shared in proportion to income and the number of overnights are not factored into their division. This is due to the fact that the adjusted expenses do not vary based on the number of overnights the child spends with each parent, while regular child support is expected to account for the actual expense for caring for the child while the child is in each parent’s home. A child support calculator can be found online at www.lawyerbydesign.com or at http://www.courts.state.co.us/scao/forms/domestic/InstructionsforcompletingWorksheetsAandB.htm, the state’s web page. These are excellent tools for a parent to use to determine if child support has changed based on the changed circumstances of the parties. Child support can be modified anytime a substantial and continuing change has occurred or on the grounds that the support order does not contain provisions regarding medical support. (14-10-122)(1)(a). A substantial and continuing change has not occurred if there us less than a 10% change to the monthly child support amount due per month. (14-10-122(1)(b)). For child support orders entered prior to July 1, 1997, unless a court finds that a child is otherwise emancipated, emancipation occurs and child support terminates when the child attains nineteen years of age unless one or more of the following conditions exist: 1 - The parties agree otherwise in a written stipulation after July 1, 1991. 2 - If the child is mentally or physically disabled, the court or the delegate child support enforcement unit may order child support, including payments for medical expenses or insurance or both, to continue beyond the age of 19. 3 - If the child is still in high school or an equivalent program, support continues until the end of the month following graduation, unless there is an order for postsecondary education, in which case support continues through postsecondary education. The same rules apply to child support order entered after July 1, 1997, with the exception to condition number 1 above, which is changed to require the written stipulation of the parties to be entered on or after July 1, 1997. Finally, it is always a good idea to have an order of court terminating child support upon emancipation. You should not assume that child support will terminate automatically and should file a motion to terminate support. The motion should be filed in advance of the date when the support obligation will terminate. |
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Figure 1.