H. B. 2884
(By Delegates Staton, Dalton, L. White, Smirl and Trump)
(Originating in the Committee on the Judiciary)
[April 1, 1997]
A BILL to repeal section thirteen, article one-b, chapter forty- eight-a of the code of West Virginia, one thousand nine
hundred thirty-one, as amended; to amend and reenact sections
two, three, four, seventeen, nineteen, twenty-six and thirty- one, article one-a of said chapter; and to amend and reenact
sections two, three, five, six, seven, nine, eleven and
twelve, article one-b of said chapter, all relating to
establishing guidelines for child support award amounts;
redefining the terms "adjusted gross income", "attributed
income", "automatic data processing and retrieval system",
"extraordinary medical expenses", "gross income", "shared
physical custody", and "unreimbursed health care expenses";
providing for the calculation of child support orders;
establishing monthly basic child support obligations through
use of a table; providing for a federal child care tax credit;
setting forth a worksheet for the computation of child support
orders in sole custody cases; providing for the calculation of child support obligations in cases where there is shared
physical custody, and setting forth a worksheet for the
computation of child support orders in cases of shared
physical custody; allowing an adjustment when an obligor's
social security benefits are sent directly to the child;
providing for modification of a child support order if there
is a substantial change of circumstances; and providing for an
allocation of the right to claim dependent children for income
tax purposes.
Be it enacted by the Legislature of West Virginia:
That section thirteen, article one-b, chapter forty-eight-a of
the code of West Virginia, one thousand nine hundred thirty-one, as
amended, be repealed; that sections two, three, four, seventeen,
nineteen, twenty-six and thirty-one, article one-a of said chapter
be amended and reenacted; and that sections two, three, five, six,
seven, nine, eleven and twelve, article one-b of said chapter be
amended and reenacted, all to read as follows:
ARTICLE 1A. DEFINITIONS.
§48A-1A-2. Adjusted gross income.
(a) "Adjusted gross income" means gross income less the
payment of previously ordered child support, spousal support or
separate maintenance.
(b) A further deduction from gross income for additional
dependents may be allowed by the court or master if the
support
obligor parent has legal dependents other than those for whom
support is being determined. An adjustment may be used in the establishment of a child support order or in a review of a child
support order. However, in cases where a modification is sought,
the adjustment should not be used to the extent that it results in
a support amount lower than the previously existing order for the
children who are the subject of the modification. The court or
master may elect to use the following adjustment because it allots
equitable shares of support to all of the support obligor's legal
dependents. Using the income of the support obligor only, determine
the basic child support obligation (from the Table of Basic Child
Support Obligations in section three, article one-b of this
chapter) for the number of additional legal dependents living with
the support obligor. Multiply this figure by 0.75 and subtract this
amount from the support obligor's gross income.
(c) As used in this section, the term "legal dependents"
means:
(1) Minor natural or adopted children who live with the
parent; and
(2) Natural or adopted adult children who are totally
incapacitated because of physical or emotional disabilities and for
whom the parent owes a duty of support.
§48A-1A-3. Attributed income.
(a) "Attributed income" means income not actually earned by
an
obligor a parent, but which may be attributed to the
obligor parent
because he or she is unemployed, is not working full time, or is
working below full earning capacity
, or has non-performing or under-
performing assets. Income may be attributed to
an obligor a parent if the court or master evaluates the
obligor's parent's earning
capacity in the local economy (giving consideration to relevant
evidence that pertains to the
obligor's parent's work history,
qualifications, education and physical or mental condition) and
determines that the
obligor parent is unemployed, is not working
full time, or is working below full earning capacity.
Income may
also be attributed to a parent if the court or master finds that
the obligor has non-performing or under-performing assets.
(b) If an obligor: (1) Voluntarily leaves employment or
voluntarily alters his or her pattern of employment so as to be
unemployed, underemployed or employed below full earning capacity;
(2) is able to work and is available for full-time work for which
he or she is fitted by prior training or experience; and (3) is not
seeking employment in the manner that a reasonably prudent person
in his or her circumstances would do, then an alternative method
for the court or master to determine gross income is to attribute
to the person an earning capacity based on his or her previous
income. If the obligor's work history, qualifications, education or
physical or mental condition cannot be determined, or if there is
an inadequate record of the obligor's previous income, the court or
master may, as a minimum, base attributed income on full- time
employment (at forty hours per week) at the federal minimum wage in
effect at the time the support obligation is established.
(c) Income shall not be attributed to an obligor who is
unemployed or underemployed or is otherwise working below full
earning capacity if any of the following conditions exist:
(1) The parent is providing care required by the children to
whom the parties owe a joint legal responsibility for support, and
such children are of preschool age or are handicapped or otherwise
in a situation requiring particular care by the parent;
(2) The parent is pursuing a plan of economic self-improvement
which will result, within a reasonable time, in an economic benefit
to the children to whom the support obligation is owed, including,
but not limited to, self- employment or education: Provided, That
if the parent is involved in an educational program, the court or
master shall ascertain that the person is making substantial
progress toward completion of the program;
(3) The parent is, for valid medical reasons, earning an
income in an amount less that previously earned; or
(4) The court or master makes a written finding that other
circumstances exist which would make the attribution of income
inequitable: Provided, That in such case, the court or master may
decrease the amount of attributed income to an extent required to
remove such inequity.
(d) The court or master may attribute income to a parent's
non-performing or under-performing assets, other than the parent's
primary residence. Assets may be considered to be non-performing
or under-performing to the extent that they do not produce income
at a rate equivalent to the current 6-month certificate of deposit
rate, or such other rate that the court or master determines is
reasonable.
§48A-1A-4. Automatic data processing and retrieval system.
(a) "Automatic data processing and retrieval system" means a
computerized data processing system designed to do the following:
(1) To control, account for and monitor all of the factors in
the support enforcement collection and paternity determination
process, including, but not limited to:
(A) Identifiable correlation factors (such as social security
numbers, names, dates of birth, home addresses and mailing
addresses of any individual with respect to whom support
obligations are sought to be established or enforced and with
respect to any person to whom such support obligations are owing)
to assure sufficient compatibility among the systems of different
jurisdictions to permit periodic screening to determine whether
such individual is paying or is obligated to pay support in more
than one jurisdiction;
(B) Checking of records of such individuals on a periodic
basis with federal, interstate, intrastate and local agencies;
(C) Maintaining the data necessary to meet applicable federal
reporting requirements on a timely basis; and
(D) Delinquency and enforcement activities;
(2) To control, account for and monitor the collection and
distribution of support payments (both interstate and intrastate)
the determination, collection and distribution of incentive
payments (both interstate and intrastate), and the maintenance of
accounts receivable on all amounts owed, collected and distributed;
(3) To control, account for and monitor the costs of all services rendered, either directly or by exchanging information
with state agencies responsible for maintaining financial
management and expenditure information;
(4) To provide access to the records of the department of
health and human resources
or aid to families with dependent
children in order to determine if a collection of a support payment
causes a change affecting eligibility for or the amount of aid
under such program;
(5) To provide for security against unauthorized access to, or
use of, the data in such system;
(6) To facilitate the development and improvement of the
income withholding and other procedures designed to improve the
effectiveness of support enforcement through the monitoring of
support payments, the maintenance of accurate records regarding the
payment of support and the prompt provision of notice to
appropriate officials with respect to any arrearage in support
payments which may occur; and
(7) To provide management information on all cases from
initial referral or application through collection and enforcement.
§48A-1A-17. Extraordinary medical expenses.
"Extraordinary medical expenses" means
reasonable uninsured
medical expenses in excess of two hundred fifty dollars per year
per child which are recurring and can reasonably be predicted by
the court or master at the time of establishment or modification of
a child support order.
Such expenses shall include, but not be
limited to, insurance copayments and deductibles, reasonable costs for necessary orthodontia, dental treatment, asthma treatments,
physical therapy, vision therapy and eye care, and any uninsured
chronic health problem. Nonrecurring or subsequently occurring
uninsured medical expenses in excess of two hundred fifty dollars
per year per child shall be separately divided between the parties
in proportion to their adjusted gross incomes.
Such expenses shall
include, but not be limited to, insurance copayments and
deductibles, reasonable costs for necessary orthodontia, dental
treatment, asthma treatments, physical therapy, and any uninsured
chronic health problem.
§48A-1A-19. Gross income.
(a) "Gross income" means all earned and unearned income. The
word "income" means gross income unless the word is otherwise
qualified or unless a different meaning clearly appears from the
context. When determining whether an income source should be
included in the child support calculation, the court or master
should consider the income source if it would have been available
to pay child-rearing expenses had the family remained intact or, in
cases involving a nonmarital birth, if a household had been formed.
(b) "Gross income" includes, but is not limited to, the
following:
(1) Earnings in the form of salaries, wages, commissions,
fees, bonuses, profit sharing, tips and other income
due or to be
due in the future to an obligor from his employer and successor
employers;
(2) Any payment
due or to be due in the future to an obligor from a pension plan, an insurance contract, an annuity, social
security benefits, unemployment compensation, supplemental
employment benefits, workers' compensation benefits, and state
lottery winnings and prizes;
(3) Interest
, dividends or royalties paid on any debt owing to
the obligor as a debt from an individual, partnership, association,
public or private corporation, the United States or any federal
agency, this state or any political subdivision of this state, any
other state or a political subdivision of another state or any
other legal entity;
(4) Expense reimbursements or in-kind payments such as
business expense accounts, business credit accounts, and tangible
property such as automobiles and meals, to the extent that they
provide the
obligor parent with property or services he or she
would otherwise have to provide;
(5) Attributed income of the parent, calculated in accordance
with the provisions of section three, article one-a of this
chapter;
(6) Compensation paid for personal services as overtime pay:
Provided, That overtime compensation may be excluded from gross
income if the
obligor parent with the overtime income demonstrates
to the court or master that the overtime work is voluntarily
performed and that he or she did not have a previous pattern of
working overtime hours prior to
divorce separation or birth of a
nonmarital child;
(7) Income from self-employment or the operation of a business, minus ordinary and necessary expenses which are not
reimbursable, and which are lawfully deductible in computing
taxable income under applicable income tax laws
;, and minus FICA
and medicare contributions made in excess of the amount that would
be paid on an equal amount of income if the parent was not self- employed: Provided, That the amount of monthly income to be
included in gross income shall be determined by averaging the
income from such employment during the previous thirty-six month
period or during a period beginning with the month in which the
parent first received such income, whichever period is shorter;
(8) Income from seasonal employment or other sporadic sources:
Provided, That the amount of monthly income to be included in gross
income shall be determined by averaging the income from seasonal
employment or other sporadic sources received during the previous
thirty-six-month period or during a period beginning with the month
in which the
obligor parent first received such compensation,
whichever period is shorter; and
(9) Alimony and separate maintenance receipts.
(c) Depending on the circumstances of the particular case, the
court or master may also include severance pay, capital gains, and
net gambling, gifts or prizes as gross income.
(d) "Gross Income" does not include:
(1) Income received by other household members such as a new
spouse;
(2) Child support received for the children of another
relationship;
(3) Means-tested assistance such as aid to families with
dependent children, supplemental security income and food stamps;
and
(4) A child's income unless the court or master determines
that the child's income substantially reduces the family's living
expenses.
§48A-1A-26. Shared physical custody.
"Shared physical custody" means an arrangement under which
each parent keeps a child or children overnight for more than
thirty thirty-five percent of the year and under which both parents
contribute to the expenses of the child or children in addition to
the payment of child support.
§48A-1A-31. Unreimbursed health care expenses.
"Unreimbursed
medical health care expenses" means the child's
portion of health insurance premiums and extraordinary medical
expenses.
ARTICLE 1B. GUIDELINES FOR CHILD SUPPORT AWARDS.
§48A-1B-2. Calculation of child support order.
(a) Both parents' adjusted gross income, as defined in section
two, article one-a of this chapter, is used to determine the amount
of child support. Unreimbursed child health care expenses
, and
work-related child care expenses
and any other extraordinary
expenses agreed to by the parents or ordered by the court or master
less any extraordinary credits agreed to by the parents or ordered
by the court or master are added to the basic child support
obligation to determine the total child support obligation. The child support order is determined by dividing the total child
support obligation between the parents in proportion to their
income.
(b) The calculation of the support order amount requires the
use of one of two worksheets which must be completed for each case.
Worksheet A is used for a sole physical custody arrangement.
Worksheet B is used for a shared physical custody arrangement.
§48A-1B-3. Basic child support obligation.
(a) The basic child support obligation is determined from the
following table of monthly basic child support obligations:
MONTHLY BASIC CHILD SUPPORT OBLIGATIONS
Combined
Adjusted
Gross
MonthlyOneTwoThreeFourFiveSix
or more
IncomeChildChildrenChildrenChildrenChildrenChildren
550121179212234254272
600135200237262283303
650
50 14350 21350 25350 27950 30350 324
700
71 15172 22573 26774 29575 31975 342
750
101 159103 237104 281105 310106 336107 360
800
135 167136 250138 296139 327141 355142 380
850
168 176170 263172 312174 344176 373178 399
900184
204 276206 327209 362211 392213 419
950193
238 289240 343243 379246 411248 439
1,000201
272 303275 358278 396281 429284 459
1,050210
306 316309 374312 413316 448319 479
1,100218329
343 389347 430351 467354 499
1,150227342
377 405381 448385 485390 519
1,200235355
411 420416 465420 504425 539
1,250243368436
450 482455 522459 558
1,300252381451
484 498489 540494 577
1,350261393465514
524 557529 596
1,400270405479529
558 574564 614
1,450279417493545590
599 632
1,500289429507560607
634 650
1,550298441521576624668
1,600307453535591641686
1,650316465549607658704
1,700325477563623675722
1,750334489578638692740
1,800344501592654709758
1,850353513606669726776
1,900361525620685742794
1,950370537634701759812
2,000378549648716776831
2,050386561662732793849
2,100395573676747810867
2,150403585690763827885
2,200411597704778844903
2,250420609718794860921
2,300428621732809877939
2,350436633746825894957
2,400445645760840911975
2,450453657774856927992
2,5004606687878699421,008
2,5504676777988829561,023
2,6004746878098949691,037
2,6504806968209069821,051
2,7004877068319189951,065
2,7504947158429301,0081,079
2,8005007258539421,0221,093
2,8505077348649551,0351,107
2,9005147448759671,0481,122
2,9505207538869791,0611,136
3,0005277638979911,0741,150
3,0505347729081,0031,0881,164
3,1005407829191,0161,1011,178
3,1505467909291,0261,1131,191
3,2005517979371,0361,1231,201
3,2505568049461,0451,1331,212
3,3005608119541,0541,1431,223
3,3505658189631,0641,1531,234
3,4005708259711,0731,1631,245
3,4505758329801,0831,1741,256
3,5005798399881,0921,1841,267
3,5505848469971,1011,1941,277
3,6005898531,0051,1111,2041,288
3,6505948601,0141,1201,2141,299
3,7005988671,0221,1291,2241,310
3,7506038741,0301,1381,2341,320
3,8006088811,0381,1481,2441,331
3,8506128871,0461,1561,2531,341
3,9006168931,0521,1631,2601,348
3,9506208981,0581,1691,2671,356
4,0006249041,0641,1761,2751,364
4,0506289091,0701,1831,2821,372
4,1006329151,0761,1901,2891,380
4,1506369201,0831,1961,2971,387
4,2006409261,0891,2031,3041,395
4,2506449311,0951,2101,3111,403
4,3006489371,1011,2171,3191,411
4,3506529421,1071,2231,3261,419
4,4006579481,1131,2301,3331,427
4,4506619531,1191,2371,3411,434
4,5006659591,1251,2441,3481,442
4,5506699641,1311,2501,3551,450
4,6006719691,1361,2551,3611,456
4,6506749721,1411,2601,3661,462
4,7006779761,1451,2651,3721,468
4,7506799801,1501,2701,3771,473
4,8006829841,1541,2751,3821,479
4,8506849871,1581,2801,3871,484
4,9006879911,1631,2851,3921,490
4,9506899951,1671,2891,3981,495
5,0006929981,1711,2941,4031,501
5,0506941,0021,1761,2991,4081,506
5,1006971,0061,1801,3041,4131,512
5,1507001,0101,1851,3091,4191,518
5,2007031,0141,1891,3141,4241,524
5,2507041,0151,1911,3171,4271,527
5,3007091,0231,2001,3261,4371,538
5,3507141,0301,2081,3351,4471,549
5,4007191,0371,2161,3441,4571,559
5,4507251,0451,2251,3531,4671,570
5,5007301,0521,2331,3631,4771,580
5,5507351,0591,2411,3721,4871,591
5,6007401,0661,2501,3811,4971,602
5,6507451,0741,2581,3901,5071,612
5,7007501,0811,2661,3991,5171,623
5,7507561,0881,2751,4091,5271,634
5,8007611,0961,2831,4181,5371,644
5,8507661,1031,2911,4271,5471,655
5,9007711,1101,2991,4361,5571,666
5,9507761,1171,3081,4451,5671,676
6,0007811,1241,3151,4541,5761,686
6,0507851,1301,3221,4611,5841,695
6,1007891,1351,3291,4691,5921,703
6,1507931,1411,3361,4761,6001,712
6,2007971,1471,3431,4841,6091,721
6,2508011,1531,3501,4911,6171,730
6,3008051,1581,3561,4991,6251,738
6,3508091,1641,3631,5071,6331,747
6,4008131,1701,3701,5141,6411,756
6,4508171,1761,3771,5221,6491,765
6,5008211,1821,3841,5291,6581,773
6,5508251,1871,3911,5371,6661,782
6,6008291,1931,3971,5441,6741,791
6,6508331,1991,4041,5521,6821,800
6,7008371,2051,4111,5591,6901,809
6,7508411,2111,4181,5671,6991,817
6,8008451,2161,4251,5751,7071,826
6,8508491,2221,4321,5821,7151,835
6,9008531,2281,4381,5901,7231,844
6,9508571,2341,4451,5971,7311,852
7,0008611,2401,4521,6051,7401,861
7,0508651,2461,4601,6131,7481,871
7,1008701,2531,4671,6211,7571,881
7,1508741,2591,4751,6301,7661,890
7,2008791,2661,4821,6381,7761,900
7,2508831,2721,4901,6461,7851,910
7,3008881,2791,4971,6551,7941,919
7,3508931,2851,5051,6631,8031,929
7,4008971,2921,5131,6711,8121,939
7,4509021,2981,5201,6801,8211,949
7,5009061,3051,5281,6881,8301,958
7,5509111,3111,5351,6971,8391,968
7,6009151,3181,5431,7051,8481,978
7,6509201,3241,5501,7131,8571,987
7,7009251,3311,5581,7221,8661,997
7,7509291,3371,5661,7301,8752,007
7,8009341,3441,5731,7381,8842,017
7,8509381,3501,5811,7471,8942,026
7,9009431,3571,5881,7551,9032,036
7,9509471,3631,5961,7631,9122,046
8,0009521,3701,6031,7721,9212,055
8,0509561,3761,6111,7801,9302,065
8,1009611,3831,6191,7891,9392,075
8,1509661,3891,6261,7971,9482,084
8,2009701,3961,6341,8051,9572,094
8,2509751,4021,6411,8141,9662,104
8,3009791,4091,6491,8221,9752,114
8,3509841,4151,6561,8301,9842,123
8,4009881,4221,6641,8391,9932,133
8,4509921,4281,6711,8462,0022,142
8,5009961,4331,6781,8542,0102,151
8,5501,0001,4391,6851,8622,0182,160
8,6001,0041,4451,6921,8692,0272,168
8,6501,0081,4511,6991,8772,0352,177
8,7001,0121,4571,7061,8852,0432,186
8,7501,0161,4631,7131,8932,0522,195
8,8001,0201,4691,7201,9002,0602,204
8,8501,0241,4751,7271,9082,0692,213
8,9001,0281,4801,7341,9162,0772,222
8,9501,0321,4861,7411,9232,0852,231
9,0001,0361,4921,7481,9312,0942,240
9,0501,0401,4981,7551,9392,1022,249
9,1001,0441,5041,7621,9462,1102,258
9,1501,0481,5101,7691,9542,1192,267
9,2001,0531,5161,7761,9622,1272,276
9,2501,0571,5221,7831,9702,1352,285
9,3001,0611,5281,7901,9772,1442,294
9,3501,0651,5331,7971,9852,1522,302
9,4001,0691,5391,8041,9932,1602,311
9,4501,0731,5451,8112,0002,1692,320
9,5001,0771,5511,8172,0082,1772,329
9,5501,0811,5571,8242,0162,1852,338
9,6001,0851,5631,8312,0232,1942,347
9,6501,0891,5691,8382,0312,2022,356
9,7001,0931,5751,8452,0392,2102,365
9,7501,0971,5811,8532,0472,2192,375
9,8001,1011,5861,8592,0542,2272,383
9,8501,1041,5911,8652,0612,2342,391
9,9001,1081,5961,8722,0682,2422,399
9,9501,1111,6011,8782,0752,2492,407
10,0001,1151,6071,8842,0822,2572,415
10,0501,1181,6121,8902,0892,2642,423
10,1001,1221,6171,8972,0962,2722,431
10,1501,1261,6221,9032,1032,2792,439
10,2001,1291,6271,9092,1102,2872,447
10,2501,1331,6321,9152,1162,2942,455
10,3001,1361,6381,9222,1232,3022,463
10,3501,1401,6431,9282,1302,3092,471
10,4001,1431,6481,9342,1372,3162,478
10,4501,1461,6521,9392,1432,3232,486
10,5001,1491,6571,9452,1492,3302,493
10,5501,1531,6621,9512,1562,3372,500
10,6001,1561,6671,9572,1622,3442,508
10,6501,1591,6721,9622,1682,3512,515
10,7001,1621,6761,9682,1752,3572,522
10,7501,1661,6811,9742,1812,3642,530
10,8001,1691,6861,9802,1882,3712,537
10,8501,1721,6911,9852,1942,3782,545
10,9001,1751,6951,9912,2002,3852,552
10,9501,1781,7001,9972,2072,3922,559
11,0001,1821,7052,0032,2132,3992,567
11,0501,1851,7102,0082,2192,4062,574
11,1001,1881,7142,0142,2262,4122,581
11,1501,1911,7192,0202,2322,4192,589
11,2001,1951,7242,0262,2382,4262,596
11,2501,1981,7292,0322,2452,4342,604
11,3001,2021,7362,0392,2542,4432,614
11,3501,2061,7422,0472,2622,4522,624
11,4001,2101,7482,0552,2702,4612,633
11,4501,2141,7542,0622,2792,4702,643
11,5001,2191,7602,0702,2872,4792,653
11,5501,2231,7672,0772,2952,4882,662
11,6001,2271,7732,0852,3042,4972,672
11,6501,2311,7792,0922,3122,5062,682
11,7001,2351,7852,1002,3202,5162,691
11,7501,2391,7912,1072,3292,5252,701
11,8001,2431,7982,1152,3372,5342,711
11,8501,2481,8042,1232,3452,5432,720
11,9001,2521,8102,1302,3542,5522,730
11,9501,2561,8162,1382,3622,5612,740
12,0001,2601,8222,1452,3702,5702,750
12,0501,2641,8292,1532,3792,5792,759
12,1001,2681,8352,1602,3872,5882,769
12,1501,2721,8412,1682,3952,5972,779
12,2001,2771,8472,1752,4042,6062,788
12,2501,2811,8532,1832,4122,6152,798
12,3001,2851,8602,1912,4212,6242,808
12,3501,2891,8662,1982,4292,6332,817
12,4001,2931,8722,2062,4372,6422,827
12,4501,2971,8782,2132,4462,6512,837
12,5001,3011,8842,2212,4542,6602,846
12,5501,3061,8912,2282,4622,6692,856
12,6001,3101,8972,2362,4712,6782,866
12,6501,3141,9032,2432,4792,6872,875
12,7001,3181,9092,2512,4872,6972,885
12,7501,3221,9162,2582,4952,7052,894
12,8001,3251,9202,2632,5012,7112,901
12,8501,3281,9242,2682,5072,7172,907
12,9001,3311,9282,2732,5122,7232,913
12,9501,3341,9332,2782,5182,7292,920
13,0001,3371,9372,2832,5232,7352,926
13,0501,3401,9412,2882,5292,7412,933
13,1001,3431,9452,2932,5342,7472,939
13,1501,3461,9502,2982,5402,7532,945
13,2001,3491,9542,3032,5452,7592,952
13,2501,3521,9582,3082,5512,7652,958
13,3001,3551,9632,3132,5562,7712,964
13,3501,3581,9672,3182,5622,7772,971
13,4001,3611,9712,3232,5672,7832,977
13,4501,3641,9752,3282,5732,7892,984
13,5001,3671,9802,3332,5782,7942,990
13,5501,3701,9842,3382,5842,8002,996
13,6001,3731,9882,3432,5892,8063,003
13,6501,3761,9932,3482,5952,8123,009
13,7001,3791,9972,3532,6002,8183,016
13,7501,3822,0012,3582,6062,8243,022
13,8001,3852,0052,3632,6112,8303,028
13,8501,3882,0102,3682,6172,8363,035
13,9001,3912,0142,3732,6222,8423,041
13,9501,3942,0182,3782,6282,8483,048
14,0001,3972,0232,3832,6332,8543,054
14,0501,4002,0272,3882,6392,8603,060
14,1001,4032,0312,3932,6442,8663,067
14,1501,4062,0352,3982,6502,8723,073
14,2001,4092,0402,4032,6552,8783,080
14,2501,4122,0442,4082,6612,8843,086
14,3001,4152,0482,4132,6662,8903,092
14,3501,4182,0522,4182,6722,8963,099
14,4001,4212,0572,4232,6772,9023,105
14,4501,4242,0612,4282,6832,9083,112
14,5001,4272,0652,4332,6892,9143,118
14,5501,4302,0702,4382,6942,9203,124
14,6001,4332,0742,4432,7002,9263,131
14,6501,4362,0782,4482,7052,9323,137
14,7001,4392,0822,4532,7112,9383,144
14,7501,4422,0872,4582,7162,9443,150
14,8001,4452,0912,4632,7222,9503,156
14,8501,4482,0952,4682,7272,9563,163
14,9001,4512,1002,4732,7332,9623,169
14,9501,4542,1042,4782,7382,9683,176
15,0001,4572,1082,4832,7442,9743,182
(b) This subsection provides for incomes below table. If
combined adjusted gross income is below
six five hundred fifty
dollars per month, which is the lowest amount of income considered
in the table of monthly basic child support obligations set forth
in subsection (a) of this section, the basic child support
obligation shall be set at fifty dollars per month or a
discretionary amount determined by the court or master based on the
resources and living expenses of the
obligor parents and the number
of children due support.
The amount shall not deny the obligor the
means for self-support at a minimum subsistence level, yet a
specific amount of child support should always be ordered, no
matter how minimal, to establish the principle of that parent's
obligation to provide monetary support to the child or children.
(c) This subsection provides for incomes above table. If
combined adjusted gross income is above fifteen thousand dollars
per month, which is the highest amount of income considered in the
table of monthly basic child support obligations set forth in
subsection (a) of this section, the basic child support obligation
shall not be less than it would be based on a combined adjusted
gross income of fifteen thousand dollars. The court or master may
also compute the basic child support obligation for combined
adjusted gross incomes above fifteen thousand dollars by the
following:
(1) One child -- $1,457 + 0.088 x combined adjusted gross
income above fifteen thousand dollars per month;
(2) Two children -- $2,108 + 0.129 x combined adjusted gross
income above fifteen thousand dollars per month;
(3) Three children -- $2,483 + 0.153 x combined adjusted
gross income above fifteen thousand dollars per month;
(4) Four children -- $2,744 + 0.169 x combined adjusted
gross income above fifteen thousand dollars per month;
(5) Five children -- $2,974 + 0.183 x combined adjusted
gross income above fifteen thousand dollars per month; and
(6) Six children -- $3,182 + 0.196 x combined adjusted gross
income above fifteen thousand dollars per month.
(d) When the amount of a support obligation exceeds two
thousand dollars per month per child, the court or master may order
a portion of the excess over two thousand dollars per month to be
invested or placed in trust for the benefit of the child or
children. The court or master may place terms and conditions on
the access to the moneys as are in the best interests of the child
or children:
Provided, That the court or master shall order that
all funds so invested or held in trust shall be paid over and
delivered to the child or children at their majority or
emancipation.
§48A-1B-5. Federal child care tax credit.
(a) The amount of the federal tax credit for child care
expenses that can be realized by the custodial parent
should be
deducted from shall be approximated by deducting twenty-five percent from work-related child care costs, except that no such
deduction shall be made for custodial parents with monthly gross
incomes below the following amounts:
(1) One child -- $1,150;
(2) Two children -- $1,550;
(3) Three children -- $1,750;
(4) Four children -- $1,950;
(5) Five children -- $2,150; and
(6) Six
or more children -- $2,350.
(b) Work related child care costs net of any adjustment for
the child care tax credit shall be added to the basic child support
obligation and shall be divided between the parents in proportion
to their adjusted gross income.
§48A-1B-6. Computation of child support order in sole custody
cases.
(a) For sole custody cases, the total child support obligation
consists of the basic child support obligation plus the child's
share of any unreimbursed health care expenses, work-related child
care expenses and any other extraordinary expenses agreed to by the
parents or ordered by the court or master less any extraordinary
credits agreed to by the parents or ordered by the court or master.
(b) In a sole custody case, the total basic child support
obligation is divided between the parents in proportion to their
income. From this amount is subtracted the obligor's direct
expenditures of any items which were added to the basic child
support obligation to arrive at the total child support obligation.
(c) Child support for sole custody cases shall be calculated
using the following worksheet:
Worksheet A: Sole Physical Custody
IN THE CIRCUIT COURT OF
COUNTY, WEST VIRGINIACASE NO.
Mother:
SS No.:
Custodial parent? ? Yes ? No
Father: SS No.: Custodial parent? ? Yes ? No
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|
|
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Children
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SSN
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Date of Birth
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Children
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SSN
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Date of Birth
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PART I. CHILD SUPPORT ORDER
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Mother
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Father
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Combined
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1. MONTHLY GROSS INCOME
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$
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$
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a. Minus preexisting child support payment
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-
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-
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b. Minus maintenance paid
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-
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-
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2. MONTHLY ADJUSTED GROSS INCOME
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$
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$
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$
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3. PERCENTAGE SHARE OF INCOME (Each parent's income from line 2 divided by
Combined Income)
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%
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%
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100%
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4. BASIC OBLIGATION (Use Line 2 combined to find amount from schedule.)
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|
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$
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5. ADJUSTMENTS (Expenses paid directly by each parent)
a.Work-Related Child Care Costs Adjusted for Federal Tax Credit (0.75 x actual work-
related child care costs.)
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$
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$
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b. Extraordinary Medical Expenses (Uninsured only) and Children's Portion of
Health
Insurance Premium Costs.
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$
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$
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c.Extraordinary Expenses (Agreed to by parents or by order of the court or master.)
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$
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$
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d.Minus Extraordinary Adjustments (Agreed to by parents or by order of court or master.)
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|
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e.Total Adjustments (For each column, add 5a, 5b, and 5c. Subtract Line 5d. Add the
parent's totals together for Combined amount.)
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$
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$
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$
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6.TOTAL SUPPORT OBLIGATION (Add line 4 and line 5e Combined.)
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|
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$
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7.EACH PARENT'S SHARE OF THE TOTAL CHILD SUPPORT OBLIGATION (Line 3 x
line 6 for each parent.)
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$
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$
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8.NONCUSTODIAL PARENT ADJUSTMENT (Enter noncustodial parent's line 5e.)
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$
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$
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9.RECOMMENDED CHILD SUPPORT ORDER (Subtract line 8 from line 7 for the
noncustodial parent only. Leave custodial parent column blank.)
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$
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$
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PART II. ABILITY TO PAY CALCULATION
(Complete if the noncustodial parent's adjusted monthly gross income is below $1,400.)
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10. Spendable Income (0.85 x line 2 for noncustodial parent only.)
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|
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11. Self Support Reserve
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$500
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$500
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12. Income Available for Support (Line 10 - line 11. If less than $50, then $50)
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13. Adjusted Child Support Order (Lessor of Line 9 and Line 12.)
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Comments, calculations, or rebuttals to schedule or adjustments if noncustodial parent directly pays extraordinary expenses.
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PREPARED BY:
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Date:
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(d) In a case where the actual or attributed income of a
party, if factored into the computation of child support would
result in the obligation of the other party being increased rather
than decreased because of a self support reserve built into the
calculations, then such actual or attributed income shall not be
considered. In cases where the noncustodial parent's adjusted
gross income is below $1,400 per month, an additional calculation
in Worksheet A, Part II shall be made. This additional calculation
sets the child support order at whichever is lower: (iI) child
support at the amount determined in Part I; or (ii) the difference
between 85 percent of the noncustodial parent's adjusted gross
income and $500, or $50, whichever is more.
§48A-1B-7. Shared physical custody adjustment.
(a) Child support for cases with shared physical custody shall
be calculated using the Worksheet B. The following method should
be used only for shared physical custody as defined in section
twenty-six, article one-a of this chapter: That is, cases where
each parent has the child for more than one hundred nine twenty-
seven days per year (thirty thirty-five percent). In addition, a
shared physical custody adjustment shall only be made if the sum of
the obligee gross adjusted monthly income and the child support
order award is above two and one-half times the U.S. poverty
guideline for the parent with the highest level of physical custody
(if custody is not equally shared) and the number of children for
whom support is being determined.
(b) The basic child support obligation shall be multiplied by 1.5 to arrive at a shared custody basic child support obligation.
The shared custody basic child support obligation is apportioned to
each parent according to his or her income. In turn, a child
support obligation is computed for each parent by multiplying that
parent's portion of the shared custody child support obligation by
the percentage of time the child spends with the other parent. The
respective child support obligations are then offset, with the
parent owing more child support paying the difference between the
two amounts.
(c) Final adjustments are made by adding the obligor's Each
parent's total responsibility is determined by adding each parent's
share of the obligation as determined in subsection (b) of this
section to each parent's share of the child's share of any
unreimbursed health care expenses, work-related child care expenses
and any other extraordinary expenses agreed to by the parents or
ordered by the court or master less any extraordinary credits to
the obligor for the obligor's direct expenditures on the child's
unreimbursed health care expenses, and extraordinary credits agreed
to by the parents or ordered by the court or master.
The amount of
unreimbursed child health care expenses, work-related child care expenses and any other
extraordinary expenses agreed to by the parents or by the court or master less any extraordinary
credits which a parent pays in excess to that parent's share of unreimbursed child health care
expenses, work-related child care expenses and any other extraordinary expenses agreed to by the
parents or by the court or master less any extraordinary credits is subtracted from that parent's
total responsibility to arrive at the parent's net responsibility. The respective net responsibilities are then offset, with the parent owing more child support paying the difference between the two
amounts.
(d) Child support for shared physical custody cases shall be
calculated using the following worksheet:
Worksheet B: Shared Physical Custody
IN THE CIRCUIT COURT OF ______________ COUNTY, WEST VIRGINIA CASE NO.
Mother: ______________________________ SS No.: Custodial parent? ? Yes ? No
Father: _______________________________ SS No.: Custodial parent? ? Yes ? No
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|
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|
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Children
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SSN
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Date of Birth
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Children
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SSN
|
Date of Birth
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|
|
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|
|
|
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|
|
|
|
|
|
|
|
|
PART I. BASIC OBLIGATION
|
Mother
|
Father
|
Combined
|
1. MONTHLY GROSS INCOME
|
$
|
$
|
|
a. Minus preexisting child support payment
|
-
|
-
|
|
b. Minus maintenance paid
|
-
|
-
|
|
2. MONTHLY ADJUSTED GROSS INCOME
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$
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$
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$
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3. PERCENTAGE SHARE OF INCOME (Each parent's income from line 2 divided by
Combined Income)
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%
|
%
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100%
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4. BASIC OBLIGATION (Use line 2 Combined to find amount from Child Support Schedule.)
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|
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$
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PART II. SHARED CUSTODY ADJUSTMENT
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5. Shared Custody Basic Obligation (line 4 x 1.50)
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|
|
$
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6. Each Parent's Share (Line 5 x each parent's line 3)
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$
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$
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7. Overnights with Each Parent (must total 365)
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|
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365
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8. Percentage with Each Parent (Line 7 divided by 365)
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%
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%
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100%
|
9. Amount Retained (Line 6 x line 8 for each parent)
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$
|
$
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|
10. Each Parent's Obligation (Line 6 - line 9)
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$
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$
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PART III. ADJUSTMENTS FOR ADDITIONAL EXPENSES (Expenses paid directly by each parent.)
|
11
a. Work-Related Child Care Costs Adjusted for Federal Tax Credit (0.75 x actual work-related
child care costs.)
|
$
|
$
|
|
11b. Extraordinary Medical Expenses (Uninsured only) and Children's Portion of Health
Insurance Premium Costs.
|
$
|
$
|
|
11c. Extraordinary Additional Expenses (Agreed to by parents or by order of the court or master.)
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$
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$
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11d. Minus Extraordinary Adjustments (Agreed to by parents or by order of the court or master.)
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$
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$
|
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11e. Total Adjustments (For each column, add 11a, 11b, and 11c. Subtract line 11d. Add the
parent's totals together
for Combined amount.)
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$
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$
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$
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12. Each Parent's Share of Additional Expenses (Line 3 x line 11e Combined.)
|
$
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$
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|
PART IV. RECOMMENDED CHILD SUPPORT ORDER
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13. Each Parent's Total Responsibility (Line 10 + line 12).
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|
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14. Minus Each Parent's Additional Direct Expenses Paid in Excess of Parent's Share (Each
parent's line 11e - line 12. If negative number, enter $0.)
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15. Each Parent's Net Responsibility (Line 13 - line 14).
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|
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16. AMOUNT TRANSFERRED (Subtract smaller amount on line 15 from larger amount on
line 15. Parent with larger amount on line 15 is the obligor and pays the other parent the
difference).
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$
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$
|
|
Comments, calculations, or rebuttals to schedule or adjustments if noncustodial parent directly pays extraordinary expenses.
|
PREPARED BY:
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Date:
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§48A-1B-9. Adjustment for obligor's social security benefits sent
directly to the child.
If a proportion of the support obligor's social security
benefit is paid directly to the custodian of his or her dependents
who are the subject of the child support order, the following
adjustment shall be made. The total amount of the social security
benefit which includes the amounts paid to the support obligor and
the obligee shall be counted as gross income to the support
obligor. In turn, the child support order will be calculated as
described in section six of this article. To arrive at the final
child support amount, however, the amount of the social security
benefits sent directly to the child's household will be subtracted
from the child support order. If the child support order amount
results in a negative amount it shall be set at zero.
§48A-1B-11. Modification.
The provisions of a child support order may be modified if
there is a substantial and continuing change of circumstances. If
application of the guideline would result in a new order that is
more than fifteen percent different, then the circumstances are
considered to be a substantial and continuing change.
§48A-1B-12. Tax exemption for child due support.
Unless otherwise agreed to by the parties, the court shall
allocate the right to claim dependent children for income tax
purposes to the custodial parent except in cases of shared custody.
In shared custody cases, these rights shall be allocated between
the parties in proportion to their adjusted gross incomes for child
support calculations. In a situation where allocation would be of
no tax benefit to a party, the court or master need make no
allocation to that party. However, the tax exemptions for the
minor child or children should be granted to the noncustodial
parent only if the total of the custodial parent's income and child
support is greater when the exemption is awarded to the
noncustodial parent.