Colorado Revised Statute § 14-10-115

Child Support Guidelines

Statute§ 14-10-115. Child support guidelines – purpose – definitions – determination of income –

schedule of basic child support obligations – adjustments to basic child support –

additional guidelines – child support commission

(1) Purpose and applicability.

(a) The child support guidelines and schedule of basic child support obligations have

the following purposes:

(I) To establish as state policy an adequate standard of support for children,

subject to the ability of parents to pay;

(II) To make awards more equitable by ensuring more consistent treatment of

persons in similar circumstances; and

(III) To improve the efficiency of the court process by promoting settlements and

giving courts and the parties guidance in establishing levels of awards.

(b) The child support guidelines and schedule of basic child support obligations do the

following:

(I) Calculate child support based upon the parents’ combined adjusted gross

income estimated to have been allocated to the child if the parents and

children were living in an intact household;

(II) Adjust the child support based upon the needs of the children for

extraordinary medical expenses and work-related child care costs; and

(III) Allocate the amount of child support to be paid by each parent based upon

physical care arrangements.

(c) This section shall apply to all child support obligations, established or modified, as

a part of any proceeding, including, but not limited to, articles 5, 6, and 10 of this

title and articles 4 and 6 of title 19 , C.R.S., regardless of when filed.

(2) Duty of support – factors to consider.

(a) In a proceeding for dissolution of marriage, legal separation, maintenance, or child

support, the court may order either or both parents owing a duty of support to a

child of the marriage to pay an amount reasonable or necessary for the child’s

support and may order an amount determined to be reasonable under the

circumstances for a time period that occurred after the date of the parties’ physical

separation or the filing of the petition or service upon the respondent, whichever

date is latest, and prior to the entry of the support order, without regard to marital

misconduct.

(b) In determining the amount of support under this subsection (2), the court shall

consider all relevant factors, including:

(I) The financial resources of the child;

(II) The financial resources of the custodial parent;

(III) The standard of living the child would have enjoyed had the marriage not

been dissolved;

(IV) The physical and emotional condition of the child and his or her educational

needs; and

(V) The financial resources and needs of the noncustodial parent.

(3) Definitions. As used in this section, unless the context otherwise requires:

(a) “Adjusted gross income” means gross income, as specified in subsection (5) of this

section, less preexisting child support obligations and less alimony or maintenance

actually paid by a parent.

(b) “Combined gross income” means the combined monthly adjusted gross incomes of

both parents.

(c) “Income” means the actual gross income of a parent, if employed to full capacity,

or potential income, if unemployed or underemployed. Gross income of each

parent shall be determined according to subsection (5) of this section.

(d) “Number of children due support”, as used in the schedule of basic child support

obligations specified in subsection (7) of this section, means children for whom the

parents share joint legal responsibility and for whom support is being sought.

(e) “Other children” means children who are not the subject of the child support

determination at issue.

(f) “Postsecondary education” includes college and vocational education programs.

(g) “Postsecondary education support” means support for the following expenses

associated with attending a college, university, or vocational education program:

Tuition, books, and fees.

(h) “Shared physical care”, for the purposes of the child support guidelines and

schedule of basic child support obligations specified in this section, and as further

specified in paragraph (b) of subsection (8) of this section, means that each parent

keeps the children overnight for more than ninety-two overnights each year and

that both parents contribute to the expenses of the children in addition to the

payment of child support.

(i) “Split physical care”, for the purposes of the child support guidelines and schedule

of basic child support obligations specified in this section, and as further specified

in paragraph (c) of subsection (8) of this section, means that each parent has

physical care of at least one of the children by means of that child or children

residing with that parent the majority of the time.

(4) Forms – identifying information.

(a) The child support guidelines shall be used with standardized child support

guideline forms to be issued by the judicial department. The judicial department is

responsible for promulgating and updating the Colorado child support guideline

forms, schedules, worksheets, and instructions.

(b) All child support orders entered pursuant to this article shall provide the names and

dates of birth of the parties and of the children who are the subject of the order and

the parties’ residential and mailing addresses. The social security numbers of the

parties and children shall be collected pursuant to section 14-14-113 and section

26-13-127 , C.R.S.

(5) Determination of income.

(a) For the purposes of the child support guidelines and schedule of basic child

support obligations specified in this section, the gross income of each parent shall

be determined according to the following guidelines:

(I) “Gross income” includes income from any source, except as otherwise

provided in subparagraph (II) of this paragraph (a), and includes, but is not

limited to:

(A) Income from salaries;

(B) Wages, including tips declared by the individual for purposes of

reporting to the federal internal revenue service or tips imputed to

bring the employee’s gross earnings to the minimum wage for the

number of hours worked, whichever is greater;

(C) Commissions;

(D) Payments received as an independent contractor for labor or

services, which payments must be considered income from selfemployment;

(E) Bonuses;

(F) Dividends;

(G) Severance pay;

(H) Pensions and retirement benefits, including but not limited to those

paid pursuant to articles 51, 54, 54.5, and 54.6 of title 24, C.R.S., and

article 30 of title 31 , C.R.S.;

(I) Royalties;

(J) Rents;

(K) Interest;

(L) Trust income;

(M) Annuities;

(N) Capital gains;

(O) Any moneys drawn by a self-employed individual for personal use

that are deducted as a business expense, which moneys must be

considered income from self-employment;

(P) Social security benefits, including social security benefits actually

received by a parent as a result of the disability of that parent or as

the result of the death of the minor child’s stepparent but not including

social security benefits received by a minor child or on behalf of a

minor child as a result of the death or disability of a stepparent of the

child;

(Q) Workers’ compensation benefits;

(R) Unemployment insurance benefits;

(S) Disability insurance benefits;

(T) Funds held in or payable from any health, accident, disability, or

casualty insurance to the extent that such insurance replaces wages

or provides income in lieu of wages;

(U) Monetary gifts;

(V) Monetary prizes, excluding lottery winnings not required by the rules

of the Colorado lottery commission to be paid only at the lottery

office;

(W

)

Income from general partnerships, limited partnerships, closely held

corporations, or limited liability companies. However, if a parent is a

passive investor, has a minority interest in the company, and does

not have any managerial duties or input, then the income to be

recognized may be limited to actual cash distributions received.

(X) Expense reimbursements or in-kind payments received by a parent in

the course of employment, self-employment, or operation of a

business if they are significant and reduce personal living expenses;

(Y) Alimony or maintenance received; and

(Z) Overtime pay, only if the overtime is required by the employer as a

condition of employment.

(II) “Gross income” does not include:

(A) Child support payments received;

(B) Benefits received from means-tested public assistance programs,

including but not limited to assistance provided under the Colorado

works program, as described in part 7 of article 2 of title 26, C.R.S.,

supplemental security income, food stamps, and general assistance;

(C) Income from additional jobs that result in the employment of the

obligor more than forty hours per week or more than what would

otherwise be considered to be full-time employment; and

(D) Social security benefits received by the minor children, or on behalf of

the minor children, as a result of the death or disability of a

stepparent are not to be included as income for the minor children for

the determination of child support.

(E) Earnings or gains on a retirement account, including an IRA, which

earnings or gains must not be included as income unless or until a

parent takes a distribution from the account. If a distribution from a

retirement account may be taken without being subject to an IRS

penalty for early distribution and the parent decides not to take the

distribution, the court may consider the distribution that could have

been taken in determining the parent’s gross income if the parent is

not otherwise employed full-time and the retirement account was not

received pursuant to the division of marital property.

(III) (A) For income from self-employment, rent, royalties, proprietorship of a

business, or joint ownership of a partnership or closely held

corporation, “gross income” equals gross receipts minus ordinary and

necessary expenses, as defined in sub-subparagraph (B) of this

subparagraph (III), required to produce such income.

(B) “Ordinary and necessary expenses” does not include amounts

allowable by the internal revenue service for the accelerated

component of depreciation expenses or investment tax credits or any

other business expenses determined by the court to be inappropriate

for determining gross income for purposes of calculating child

support.

(b) (I) If a parent is voluntarily unemployed or underemployed, child support shall

be calculated based on a determination of potential income; except that a

determination of potential income shall not be made for a parent who 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 or for an

incarcerated parent sentenced to one year or more.

(II) If a noncustodial parent who owes past-due child support is unemployed

and not incapacitated and has an obligation of support to a child receiving

assistance pursuant to part 7 of article 2 of title 26, C.R.S., the court or

delegate child support enforcement unit may order the parent to pay such

support in accordance with a plan approved by the court or to participate in

work activities. Work activities may include one or more of the following:

(A) Private or public sector employment;

(B) Job search activities;

(C) Community service;

(D) Vocational training; or

(E) Any other employment-related activities available to that particular

individual.

(III) For the purposes of this section, a parent shall not be deemed

“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 that 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 that is reasonably

intended to result in a degree or certification within a reasonable

period of time and that will result in a higher income, so long as the

educational program is a good faith career choice that is not intended

to deprive the child of support and that does not unreasonably reduce

the support available to a child.

(c) Income statements of the parents shall be verified with documentation of both

current and past earnings. Suitable documentation of current earnings includes

pay stubs, employer statements, or receipts and expenses if self-employed.

Documentation of current earnings shall be supplemented with copies of the most

recent tax return to provide verification of earnings over a longer period. A copy of

wage statements or other wage information obtained from the computer data base

maintained by the department of labor and employment shall be admissible into

evidence for purposes of determining income under this subsection (5).

(6) Adjustments to gross income.

(a) The amount of child support actually paid by a parent with an order for support of

other children shall be deducted from that parent’s gross income.

(b) (I) At the time of the initial establishment of a child support order, or in any

proceeding to modify a support order, if a parent is also legally responsible

for the support of other children for whom the parents do not share joint

legal responsibility, an adjustment shall be made revising the parent’s

income prior to calculating the basic child support obligation for the children

who are the subject of the support order if the children are living in the home

of the parent seeking the adjustment or if the children are living out of the

home, and the parent seeking the adjustment provides documented proof of

money payments of support of those children. The amount shall not exceed

the schedule of basic support obligations listed in this section. For a parent

with a gross income of one thousand nine hundred dollars or less per

month, the adjustment shall be seventy-five percent of the amount

calculated using the low-income adjustment described in subsubparagraphs

(B) and (C) of subparagraph (II) of paragraph (a) of

subsection (7) of this section based only upon the responsible parent’s

income, without any other adjustments for the number of other children for

whom the parent is responsible. For a parent with gross income of more

than one thousand nine hundred dollars per month, the adjustment shall be

seventy-five percent of the amount listed under the schedule of basic

support obligations in paragraph (b) of subsection (7) of this section that

would represent a support obligation based only upon the responsible

parent’s income, without any other adjustments for the number of other

children for whom the parent is responsible. The amount calculated as set

forth in this subparagraph (I) shall be subtracted from the amount of the

parent’s gross income prior to calculating the basic support obligation based

upon both parents’ gross income, as provided in subsection (7) of this

section.

(II) The adjustment pursuant to this paragraph (b), based on the responsibility

to support other children, shall not be made to the extent that the

adjustment contributes to the calculation of a support order lower than a

previously existing support order for the children who are the subject of the

modification hearing at which an adjustment is sought.

(7) Schedule of basic child support obligations.

(a) (I) The basic child support obligation shall be determined using the schedule of

basic child support obligations contained in paragraph (b) of this subsection

(7). The basic child support obligation shall be divided between the parents

in proportion to their adjusted gross incomes.

(II) (A) For combined gross income that falls between amounts shown in the

schedule of basic child support obligations, basic child support

amounts shall be interpolated. The category entitled “number of

children due support” in the schedule of basic child support

obligations shall have the meaning defined in subsection (3) of this

section.

(B) Except as otherwise provided in sub-subparagraph (D) of this

subparagraph (II), in circumstances in which the parents’ combined

monthly adjusted gross income is less than one thousand one

hundred dollars, a child support payment of fifty dollars per month for

one child, seventy dollars per month for two children, ninety dollars

per month for three children, one hundred ten dollars per month for

four children, one hundred thirty dollars per month for five children,

and one hundred fifty dollars per month for six or more children shall

be required of the obligor. The minimum order amount shall not apply

when each parent keeps the children more than ninety-two

overnights each year as defined in paragraph (h) of subsection (3) of

this section. In no case, however, shall the amount of child support

ordered to be paid exceed the amount of child support that would

otherwise be ordered to be paid if the parents did not share physical

custody.

(C) Except as otherwise provided in sub-subparagraph (D) of this

subparagraph (II), in circumstances in which the parents’ combined

monthly adjusted gross income is one thousand one hundred dollars

or more, but in which the parent with the least number of overnights

per year with the child has a monthly adjusted gross income of less

than one thousand nine hundred dollars, the court or delegate child

support enforcement unit, pursuant to section 26-13.5-105(4) ,

C.R.S., shall perform a low-income adjustment calculation of child

support as follows: The court or delegate child support enforcement

unit shall determine each parent’s monthly adjusted gross income, as

that term is defined in subsection (3) of this section. Based upon the

parents’ combined monthly adjusted gross incomes, the court or

delegate child support enforcement unit shall determine the monthly

basic child support obligation, using the schedule of basic child

support obligations set forth in paragraph (b) of this subsection (7)

and shall determine each parent’s presumptive proportionate share of

said obligation. The court or delegate child support enforcement unit

shall then adjust the income of the parent with the fewest number of

overnights per year with the child by subtracting one thousand one

hundred dollars from that parent’s monthly adjusted gross income.

The result of the subtraction shall be added to the following basic

minimum child support amount as additional minimum support,

unless the result of the subtraction amount is zero or a negative

figure, in which case the court shall add zero to the following basic

minimum child support amount: Fifty dollars for one child; seventy

dollars for two children; ninety dollars for three children; one hundred

ten dollars for four children; one hundred thirty dollars for five

children; and one hundred fifty dollars for six or more children. The

court or delegate child support enforcement unit shall compare the

product of this addition to the parent’s presumptive proportionate

share of the monthly basic support obligation determined previously

from the schedule of basic child support obligations. The lesser of the

two amounts shall be the basic monthly support obligation to be paid

by the low-income parent, as adjusted by the low-income parent’s

proportionate share of the work-related and education-related child

care costs, health insurance, extraordinary medical expenses, and

other extraordinary adjustments as described in subsections (9) to

(11) of this section. The low-income adjustment shall not apply when

each parent keeps the children more than ninety-two overnights each

year as defined in subsection (8) of this section. In no case, however,

shall the amount of child support ordered to be paid exceed the

amount of child support that would otherwise be ordered to be paid if

the parents did not share physical custody.

(D) In any circumstance in which the obligor’s monthly adjusted gross

income is less than one thousand one hundred dollars, regardless of

the monthly adjusted gross income of the obligee, the obligor shall be

ordered to pay the minimum monthly order amount in child support

based on the number of children due support and this subsection (7).

The minimum order amount shall be fifty dollars per month for one

child, seventy dollars per month for two children, ninety dollars per

month for three children, one hundred ten dollars per month for four

children, one hundred thirty dollars per month for five children, and

one hundred fifty dollars per month for six or more children. The

minimum order amount shall not apply when each parent keeps the

children more than ninety-two overnights each year as defined in

subsection (8) of this section. In no case, however, shall the amount

of child support ordered to be paid exceed the amount of child

support that would otherwise be ordered to be paid if the parents did

not share physical custody.

(E) The judge may use discretion to determine child support in

circumstances where combined adjusted gross income exceeds the

uppermost levels of the schedule of basic child support obligations;

except that the presumptive basic child support obligation shall not be

less than it would be based on the highest level of adjusted gross

income set forth in the schedule of basic child support obligations.

(b) Schedule of basic child support obligations.

Combined One Child Two

Children

Three

Children

Four

Children

Five

Children

Six

Children

Adjusted

Gross

Income

100.00

150.00 Minimum

Order

Formula

Applies for

Adjusted

Gross

Income

Below

$1,100

200.00

250.00

300.00

350.00

400.00

450.00

500.00

550.00

600.00

650.00

700.00

750.00

800.00

850.00

900.00

950.00

1000.00

1050.00

1100.00 216 335 410 458 504 547

1150.00 225 348 427 477 524 570

1200.00 234 362 443 495 545 592

1250.00 243 375 460 513 565 614

1300.00 251 389 476 532 585 636

1350.00 260 402 492 550 605 658

1400.00 269 416 509 568 625 680

1450.00 277 429 525 587 645 701

1500.00 286 442 541 604 665 723

1550.00 294 455 556 622 684 743

1600.00 302 467 572 639 703 764

1650.00 310 480 587 656 721 784

1700.00 319 492 602 673 740 805

1750.00 327 505 618 690 759 825

1800.00 335 518 634 708 778 846

1850.00 343 530 649 725 798 867

1900.00 352 543 665 742 817 888

1950.00 360 556 680 760 836 908

2000.00 368 569 696 777 855 929

2050.00 377 581 711 794 874 950

2100.00 385 594 727 812 893 971

2150.00 393 607 742 829 912 991

2200.00 401 620 758 847 931 1012

2250.00 410 632 773 864 950 1033

2300.00 418 645 789 881 969 1054

2350.00 426 658 804 899 988 1074

2400.00 435 671 820 916 1007 1095

2450.00 443 683 835 933 1026 1116

2500.00 451 696 851 950 1045 1136

2550.00 459 709 866 968 1064 1157

2600.00 468 722 882 985 1084 1178

2650.00 476 734 897 1002 1103 1198

2700.00 484 747 913 1020 1122 1219

2750.00 493 760 928 1037 1141 1240

2800.00 501 772 944 1054 1160 1261

2850.00 509 785 959 1071 1179 1281

2900.00 517 797 974 1087 1196 1300

2950.00 525 809 988 1103 1213 1319

3000.00 533 821 1002 1119 1231 1338

3050.00 541 833 1016 1135 1248 1357

3100.00 548 844 1030 1150 1266 1376

3150.00 556 856 1044 1166 1283 1394

3200.00 564 868 1058 1182 1300 1413

3250.00 572 880 1072 1198 1318 1432

3300.00 580 892 1086 1214 1335 1451

3350.00 588 904 1101 1229 1352 1470

3400.00 596 915 1115 1245 1370 1489

3450.00 604 928 1129 1261 1388 1508

3500.00 612 940 1144 1278 1406 1529

3550.00 620 953 1160 1295 1425 1549

3600.00 628 965 1175 1312 1444 1569

3650.00 636 977 1189 1328 1460 1587

3700.00 643 987 1202 1342 1477 1605

3750.00 650 998 1215 1357 1493 1622

3800.00 657 1009 1228 1372 1509 1640

3850.00 664 1020 1241 1386 1525 1658

3900.00 671 1031 1254 1401 1541 1675

3950.00 678 1042 1267 1416 1557 1693

4000.00 685 1053 1280 1430 1573 1710

4050.00 692 1063 1294 1445 1589 1728

4100.00 699 1074 1306 1459 1605 1744

4150.00 706 1084 1319 1473 1620 1761

4200.00 713 1095 1331 1487 1635 1778

4250.00 720 1105 1344 1501 1651 1794

4300.00 727 1115 1356 1515 1666 1811

4350.00 734 1126 1368 1529 1681 1828

4400.00 741 1136 1381 1542 1697 1844

4450.00 747 1147 1393 1556 1712 1861

4500.00 754 1157 1406 1570 1727 1878

4550.00 761 1167 1418 1584 1743 1894

4600.00 768 1178 1431 1598 1758 1911

4650.00 775 1188 1443 1612 1773 1928

4700.00 782 1199 1456 1626 1789 1944

4750.00 788 1209 1467 1639 1803 1960

4800.00 795 1218 1478 1651 1817 1975

4850.00 801 1227 1489 1664 1830 1989

4900.00 808 1237 1500 1676 1844 2004

4950.00 814 1246 1511 1688 1857 2019

5000.00 820 1256 1523 1701 1871 2033

5050.00 827 1265 1534 1713 1884 2048

5100.00 833 1274 1545 1725 1898 2063

5150.00 840 1284 1556 1738 1911 2078

5200.00 846 1293 1567 1750 1925 2092

5250.00 852 1303 1578 1762 1938 2107

5300.00 859 1312 1589 1774 1952 2122

5350.00 865 1322 1600 1787 1965 2136

5400.00 871 1330 1610 1798 1978 2150

5450.00 875 1337 1617 1806 1987 2160

5500.00 879 1343 1624 1814 1996 2169

5550.00 883 1349 1631 1822 2005 2179

5600.00 887 1355 1639 1830 2013 2189

5650.00 891 1361 1646 1838 2022 2198

5700.00 896 1367 1653 1846 2031 2208

5750.00 900 1373 1660 1854 2040 2217

5800.00 904 1379 1667 1862 2049 2227

5850.00 908 1385 1674 1870 2057 2236

5900.00 912 1391 1682 1878 2066 2246

5950.00 916 1397 1689 1886 2075 2256

6000.00 920 1404 1696 1894 2084 2265

6050.00 924 1410 1703 1902 2093 2275

6100.00 928 1416 1710 1910 2101 2284

6150.00 932 1422 1717 1918 2110 2294

6200.00 937 1428 1725 1926 2119 2303

6250.00 941 1434 1732 1934 2128 2313

6300.00 945 1440 1739 1942 2136 2322

6350.00 949 1446 1746 1950 2145 2332

6400.00 953 1452 1753 1958 2154 2341

6450.00 957 1458 1760 1966 2162 2351

6500.00 961 1464 1767 1974 2171 2360

6550.00 965 1470 1774 1982 2180 2370

6600.00 969 1476 1782 1990 2189 2379

6650.00 973 1482 1789 1998 2198 2389

6700.00 977 1488 1796 2006 2207 2399

6750.00 981 1494 1803 2014 2216 2408

6800.00 985 1500 1810 2022 2225 2418

6850.00 989 1506 1818 2030 2233 2428

6900.00 993 1512 1825 2038 2242 2437

6950.00 997 1518 1832 2047 2251 2447

7000.00 1001 1524 1839 2055 2260 2457

7050.00 1005 1530 1847 2063 2269 2466

7100.00 1009 1536 1854 2071 2278 2476

7150.00 1013 1542 1861 2079 2287 2486

7200.00 1017 1548 1868 2087 2296 2495

7250.00 1021 1554 1876 2095 2304 2505

7300.00 1025 1560 1883 2103 2313 2515

7350.00 1029 1567 1890 2111 2322 2524

7400.00 1033 1573 1897 2119 2331 2534

7450.00 1037 1579 1904 2127 2340 2544

7500.00 1041 1585 1912 2135 2349 2553

7550.00 1045 1591 1919 2143 2358 2563

7600.00 1049 1597 1926 2151 2367 2572

7650.00 1053 1603 1933 2159 2375 2582

7700.00 1057 1608 1940 2167 2384 2591

7750.00 1061 1614 1947 2175 2392 2600

7800.00 1063 1618 1952 2180 2398 2607

7850.00 1066 1622 1956 2184 2403 2612

7900.00 1068 1625 1959 2188 2407 2617

7950.00 1070 1628 1963 2193 2412 2622

8000.00 1072 1631 1967 2197 2416 2627

8050.00 1074 1634 1970 2201 2421 2632

8100.00 1077 1638 1974 2205 2426 2637

8150.00 1079 1641 1978 2209 2430 2642

8200.00 1081 1644 1982 2214 2435 2647

8250.00 1083 1647 1985 2218 2439 2652

8300.00 1085 1651 1989 2222 2444 2657

8350.00 1088 1654 1993 2226 2449 2662

8400.00 1090 1657 1997 2230 2453 2667

8450.00 1092 1660 2000 2234 2458 2672

8500.00 1094 1664 2004 2239 2463 2677

8550.00 1097 1667 2008 2243 2467 2682

8600.00 1099 1670 2012 2247 2472 2687

8650.00 1101 1673 2015 2251 2476 2692

8700.00 1103 1677 2019 2255 2481 2697

8750.00 1105 1680 2023 2260 2486 2702

8800.00 1108 1683 2027 2264 2490 2707

8850.00 1110 1686 2030 2268 2495 2712

8900.00 1112 1690 2034 2272 2499 2717

8950.00 1115 1693 2038 2277 2504 2722

9000.00 1117 1697 2042 2281 2510 2728

9050.00 1119 1700 2047 2286 2515 2733

9100.00 1122 1704 2051 2291 2520 2739

9150.00 1125 1708 2055 2296 2525 2745

9200.00 1130 1716 2065 2307 2537 2758

9250.00 1135 1724 2075 2317 2549 2771

9300.00 1141 1732 2084 2328 2561 2784

9350.00 1146 1740 2094 2339 2573 2796

9400.00 1151 1748 2103 2350 2585 2809

9450.00 1157 1756 2113 2360 2596 2822

9500.00 1162 1764 2123 2371 2608 2835

9550.00 1167 1772 2132 2382 2620 2848

9600.00 1172 1780 2142 2393 2632 2861

9650.00 1178 1788 2152 2403 2644 2874

9700.00 1183 1796 2161 2414 2656 2887

9750.00 1188 1804 2171 2425 2667 2899

9800.00 1194 1812 2181 2436 2679 2912

9850.00 1199 1820 2190 2446 2691 2925

9900.00 1204 1828 2200 2457 2703 2938

9950.00 1210 1836 2209 2468 2715 2951

10000.00 1215 1844 2219 2479 2727 2964

10050.00 1220 1852 2229 2489 2738 2977

10100.00 1226 1860 2238 2500 2750 2990

10150.00 1231 1868 2248 2511 2762 3002

10200.00 1236 1876 2258 2522 2774 3015

10250.00 1242 1884 2267 2533 2786 3028

10300.00 1247 1892 2277 2543 2798 3041

10350.00 1252 1901 2287 2554 2809 3054

10400.00 1258 1909 2296 2565 2821 3067

10450.00 1262 1914 2303 2572 2830 3076

10500.00 1265 1920 2309 2579 2837 3084

10550.00 1269 1925 2315 2586 2845 3092

10600.00 1272 1930 2322 2593 2853 3101

10650.00 1276 1936 2328 2600 2860 3109

10700.00 1280 1941 2334 2607 2868 3117

10750.00 1283 1946 2340 2614 2875 3126

10800.00 1287 1952 2346 2621 2883 3134

10850.00 1291 1957 2353 2628 2891 3142

10900.00 1294 1962 2359 2635 2898 3150

10950.00 1298 1968 2365 2642 2906 3159

11000.00 1301 1973 2371 2649 2913 3167

11050.00 1305 1978 2377 2655 2921 3175

11100.00 1309 1984 2383 2662 2929 3183

11150.00 1312 1989 2390 2669 2936 3192

11200.00 1316 1994 2396 2676 2944 3200

11250.00 1320 2000 2402 2683 2951 3208

11300.00 1323 2005 2408 2690 2959 3216

11350.00 1327 2010 2414 2697 2967 3225

11400.00 1330 2016 2421 2704 2974 3233

11450.00 1334 2021 2427 2711 2982 3241

11500.00 1338 2026 2433 2718 2989 3250

11550.00 1341 2032 2439 2725 2997 3258

11600.00 1345 2037 2445 2731 3005 3266

11650.00 1349 2043 2452 2738 3012 3274

11700.00 1352 2048 2457 2745 3019 3282

11750.00 1355 2052 2463 2751 3026 3289

11800.00 1359 2057 2468 2757 3032 3296

11850.00 1362 2062 2473 2763 3039 3303

11900.00 1365 2066 2479 2769 3045 3310

11950.00 1368 2071 2484 2775 3052 3318

12000.00 1372 2076 2489 2781 3059 3325

12050.00 1375 2080 2495 2786 3065 3332

12100.00 1378 2085 2500 2792 3072 3339

12150.00 1382 2090 2505 2798 3078 3346

12200.00 1385 2095 2511 2804 3085 3353

12250.00 1388 2099 2516 2810 3091 3360

12300.00 1391 2104 2521 2816 3098 3367

12350.00 1395 2109 2527 2822 3104 3375

12400.00 1398 2113 2532 2828 3111 3382

12450.00 1401 2118 2537 2834 3118 3389

12500.00 1405 2123 2543 2840 3124 3396

12550.00 1408 2128 2548 2846 3131 3403

12600.00 1411 2132 2553 2852 3137 3410

12650.00 1414 2137 2559 2858 3144 3417

12700.00 1418 2142 2564 2864 3150 3424

12750.00 1421 2146 2569 2870 3157 3431

12800.00 1424 2151 2575 2876 3163 3439

12850.00 1427 2156 2580 2882 3170 3446

12900.00 1431 2160 2585 2888 3176 3453

12950.00 1434 2165 2591 2894 3184 3461

13000.00 1438 2171 2598 2903 3193 3471

13050.00 1441 2177 2606 2911 3202 3480

13100.00 1444 2183 2613 2919 3211 3490

13150.00 1448 2188 2621 2927 3220 3500

13200.00 1451 2194 2628 2936 3229 3510

13250.00 1455 2200 2636 2944 3239 3520

13300.00 1458 2205 2643 2952 3248 3530

13350.00 1462 2211 2651 2961 3257 3540

13400.00 1465 2217 2658 2969 3266 3550

13450.00 1469 2223 2666 2977 3275 3560

13500.00 1472 2228 2673 2986 3284 3570

13550.00 1475 2234 2680 2994 3293 3580

13600.00 1479 2240 2688 3002 3303 3590

13650.00 1482 2246 2695 3011 3312 3600

13700.00 1486 2251 2703 3019 3321 3610

13750.00 1489 2257 2710 3027 3330 3620

13800.00 1493 2263 2718 3036 3339 3630

13850.00 1496 2268 2725 3044 3348 3640

13900.00 1500 2274 2733 3052 3358 3650

13950.00 1503 2280 2740 3061 3367 3660

14000.00 1506 2286 2748 3069 3376 3670

14050.00 1510 2291 2755 3077 3385 3680

14100.00 1513 2297 2762 3086 3394 3690

14150.00 1517 2303 2770 3094 3403 3699

14200.00 1520 2309 2777 3102 3413 3709

14250.00 1524 2314 2783 3109 3420 3717

14300.00 1528 2319 2789 3115 3427 3725

14350.00 1532 2325 2795 3122 3434 3732

14400.00 1536 2330 2800 3128 3441 3740

14450.00 1540 2336 2806 3134 3448 3748

14500.00 1544 2341 2812 3141 3455 3755

14550.00 1548 2346 2817 3147 3462 3763

14600.00 1552 2352 2823 3153 3469 3771

14650.00 1556 2357 2829 3160 3476 3778

14700.00 1560 2362 2835 3166 3483 3786

14750.00 1564 2368 2840 3173 3490 3793

14800.00 1568 2373 2846 3179 3497 3801

14850.00 1572 2379 2852 3185 3504 3809

14900.00 1576 2384 2857 3192 3511 3816

14950.00 1580 2389 2863 3198 3518 3824

15000.00 1584 2395 2869 3204 3525 3832

15050.00 1588 2400 2875 3211 3532 3839

15100.00 1592 2406 2880 3217 3539 3847

15150.00 1596 2411 2886 3223 3545 3854

15200.00 1599 2416 2891 3229 3552 3861

15250.00 1603 2421 2896 3235 3558 3868

15300.00 1607 2426 2901 3241 3565 3875

15350.00 1610 2431 2907 3247 3571 3882

15400.00 1614 2436 2912 3253 3578 3889

15450.00 1618 2441 2917 3258 3584 3896

15500.00 1621 2445 2922 3264 3591 3903

15550.00 1623 2448 2926 3268 3595 3908

15600.00 1625 2451 2929 3272 3599 3912

15650.00 1627 2454 2933 3276 3603 3917

15700.00 1629 2457 2936 3280 3607 3921

15750.00 1630 2459 2939 3283 3612 3926

15800.00 1632 2462 2943 3287 3616 3930

15850.00 1634 2465 2946 3291 3620 3935

15900.00 1636 2468 2950 3295 3624 3940

15950.00 1638 2471 2953 3299 3628 3944

16000.00 1639 2473 2957 3302 3633 3949

16050.00 1641 2476 2960 3306 3637 3953

16100.00 1643 2479 2963 3310 3641 3958

16150.00 1645 2482 2967 3314 3645 3962

16200.00 1647 2485 2970 3318 3649 3967

16250.00 1649 2487 2974 3322 3654 3972

16300.00 1650 2490 2977 3325 3658 3976

16350.00 1652 2493 2980 3329 3662 3981

16400.00 1654 2496 2984 3333 3666 3985

16450.00 1656 2499 2987 3337 3670 3990

16500.00 1658 2501 2991 3341 3675 3994

16550.00 1659 2504 2994 3344 3679 3999

16600.00 1661 2507 2998 3348 3683 4004

16650.00 1663 2510 3001 3352 3687 4008

16700.00 1665 2513 3004 3356 3691 4013

16750.00 1667 2515 3008 3360 3696 4017

16800.00 1668 2518 3011 3364 3700 4022

16850.00 1670 2521 3015 3367 3704 4026

16900.00 1672 2524 3018 3371 3708 4031

16950.00 1674 2527 3021 3375 3712 4035

17000.00 1676 2529 3025 3379 3717 4040

17050.00 1678 2532 3028 3383 3721 4045

17100.00 1679 2535 3032 3386 3725 4049

17150.00 1681 2538 3035 3390 3729 4054

17200.00 1683 2541 3039 3394 3733 4058

17250.00 1685 2543 3042 3398 3738 4063

17300.00 1687 2546 3045 3402 3742 4067

17350.00 1688 2549 3049 3406 3746 4072

17400.00 1690 2552 3052 3409 3750 4077

17450.00 1692 2555 3056 3413 3754 4081

17500.00 1694 2557 3059 3417 3759 4086

17550.00 1696 2560 3063 3421 3763 4090

17600.00 1698 2564 3067 3426 3769 4096

17650.00 1701 2568 3072 3431 3774 4103

17700.00 1704 2572 3076 3436 3780 4109

17750.00 1706 2576 3081 3441 3785 4115

17800.00 1709 2580 3085 3446 3791 4121

17850.00 1711 2583 3090 3451 3797 4127

17900.00 1714 2587 3095 3457 3802 4133

17950.00 1717 2591 3099 3462 3808 4139

18000.00 1719 2595 3104 3467 3813 4145

18050.00 1722 2599 3108 3472 3819 4151

18100.00 1724 2603 3113 3477 3825 4157

18150.00 1727 2607 3117 3482 3830 4164

18200.00 1730 2611 3122 3487 3836 4170

18250.00 1732 2615 3127 3492 3842 4176

18300.00 1735 2618 3131 3497 3847 4182

18350.00 1738 2622 3136 3503 3853 4188

18400.00 1740 2626 3140 3508 3858 4194

18450.00 1743 2630 3145 3513 3864 4200

18500.00 1745 2634 3149 3518 3870 4206

18550.00 1748 2638 3154 3523 3875 4212

18600.00 1751 2642 3159 3528 3881 4219

18650.00 1753 2646 3163 3533 3887 4225

18700.00 1756 2650 3168 3538 3892 4231

18750.00 1758 2653 3172 3543 3898 4237

18800.00 1761 2657 3177 3549 3903 4243

18850.00 1764 2661 3181 3554 3909 4249

18900.00 1766 2665 3186 3559 3915 4255

18950.00 1769 2669 3191 3564 3920 4261

19000.00 1771 2673 3195 3569 3926 4267

19050.00 1774 2677 3200 3574 3931 4274

19100.00 1777 2681 3204 3579 3937 4280

19150.00 1779 2685 3209 3584 3943 4286

19200.00 1782 2689 3213 3589 3948 4292

19250.00 1785 2692 3218 3595 3954 4298

19300.00 1787 2696 3223 3600 3960 4304

19350.00 1790 2700 3227 3605 3965 4310

19400.00 1792 2704 3232 3610 3971 4316

19450.00 1795 2708 3236 3615 3976 4322

19500.00 1798 2712 3241 3620 3982 4328

19550.00 1800 2716 3245 3625 3988 4335

19600.00 1803 2720 3250 3630 3993 4341

19650.00 1805 2724 3255 3635 3999 4347

19700.00 1808 2727 3259 3640 4005 4353

19750.00 1811 2731 3264 3646 4010 4359

19800.00 1813 2735 3268 3651 4016 4365

19850.00 1816 2739 3273 3656 4021 4371

19900.00 1819 2743 3277 3661 4027 4377

19950.00 1821 2747 3282 3666 4033 4383

20000.00 1824 2751 3287 3671 4038 4390

20050.00 1826 2755 3291 3676 4044 4396

20100.00 1829 2759 3296 3681 4049 4402

20150.00 1832 2762 3300 3686 4055 4408

20200.00 1834 2766 3305 3692 4061 4414

20250.00 1837 2770 3309 3697 4066 4420

20300.00 1839 2774 3314 3702 4072 4426

20350.00 1842 2778 3319 3707 4078 4432

20400.00 1845 2782 3323 3712 4083 4438

20450.00 1847 2786 3328 3717 4089 4445

20500.00 1850 2790 3332 3722 4094 4451

20550.00 1853 2794 3337 3727 4100 4457

20600.00 1855 2797 3341 3732 4106 4463

20650.00 1858 2801 3346 3738 4111 4469

20700.00 1860 2805 3351 3743 4117 4475

20750.00 1863 2809 3355 3748 4123 4481

20800.00 1866 2813 3360 3753 4128 4487

20850.00 1868 2817 3364 3758 4134 4493

20900.00 1871 2821 3369 3763 4139 4500

20950.00 1873 2825 3373 3768 4145 4506

21000.00 1876 2829 3378 3773 4151 4512

21050.00 1879 2832 3383 3778 4156 4518

21100.00 1881 2836 3387 3784 4162 4524

21150.00 1884 2840 3392 3789 4167 4530

21200.00 1887 2844 3396 3794 4173 4536

21250.00 1889 2848 3401 3799 4179 4542

21300.00 1892 2852 3405 3804 4184 4548

21350.00 1894 2856 3410 3809 4190 4554

21400.00 1897 2860 3415 3814 4196 4561

21450.00 1900 2864 3419 3819 4201 4567

21500.00 1902 2867 3424 3824 4207 4573

21550.00 1905 2871 3428 3829 4212 4579

21600.00 1907 2875 3433 3835 4218 4585

21650.00 1910 2879 3438 3840 4224 4591

21700.00 1913 2883 3442 3845 4229 4597

21750.00 1915 2887 3447 3850 4235 4603

21800.00 1918 2891 3451 3855 4241 4609

21850.00 1921 2895 3456 3860 4246 4616

21900.00 1923 2899 3460 3865 4252 4622

21950.00 1926 2902 3465 3870 4257 4628

22000.00 1928 2906 3470 3875 4263 4634

22050.00 1931 2910 3474 3881 4269 4640

22100.00 1934 2914 3479 3886 4274 4646

22150.00 1936 2918 3483 3891 4280 4652

22200.00 1939 2922 3488 3896 4285 4658

22250.00 1941 2926 3492 3901 4291 4664

22300.00 1944 2930 3497 3906 4297 4671

22350.00 1947 2934 3502 3911 4302 4677

22400.00 1949 2937 3506 3916 4308 4683

22450.00 1952 2941 3511 3921 4314 4689

22500.00 1955 2945 3515 3927 4319 4695

22550.00 1957 2949 3520 3932 4325 4701

22600.00 1960 2953 3524 3937 4330 4707

22650.00 1962 2957 3529 3942 4336 4713

22700.00 1965 2961 3534 3947 4342 4719

22750.00 1968 2965 3538 3952 4347 4725

22800.00 1970 2969 3543 3957 4353 4732

22850.00 1973 2972 3547 3962 4359 4738

22900.00 1975 2976 3552 3967 4364 4744

22950.00 1978 2980 3556 3973 4370 4750

23000.00 1981 2984 3561 3978 4375 4756

23050.00 1983 2988 3566 3983 4381 4762

23100.00 1986 2992 3570 3988 4387 4768

23150.00 1989 2996 3575 3993 4392 4774

23200.00 1991 3000 3579 3998 4398 4780

23250.00 1994 3004 3584 4003 4404 4787

23300.00 1998 3010 3591 4011 4412 4796

23350.00 2002 3016 3598 4019 4421 4806

23400.00 2006 3022 3606 4027 4430 4816

23450.00 2010 3028 3613 4035 4439 4825

23500.00 2014 3034 3620 4044 4448 4835

23550.00 2018 3040 3627 4052 4457 4844

23600.00 2022 3046 3634 4060 4466 4854

23650.00 2026 3052 3642 4068 4474 4864

23700.00 2030 3058 3649 4076 4483 4873

23750.00 2034 3064 3656 4084 4492 4883

23800.00 2038 3070 3663 4092 4501 4893

23850.00 2042 3076 3670 4100 4510 4902

23900.00 2046 3082 3678 4108 4519 4912

23950.00 2050 3088 3685 4116 4528 4922

24000.00 2054 3094 3692 4124 4536 4931

24050.00 2058 3100 3699 4132 4545 4941

24100.00 2062 3106 3707 4140 4554 4950

24150.00 2066 3112 3714 4148 4563 4960

24200.00 2070 3118 3721 4156 4572 4970

24250.00 2074 3124 3728 4164 4581 4979

24300.00 2078 3130 3735 4172 4590 4989

24350.00 2082 3137 3743 4180 4598 4999

24400.00 2086 3143 3750 4188 4607 5008

24450.00 2090 3149 3757 4197 4616 5018

24500.00 2094 3155 3764 4205 4625 5027

24550.00 2098 3161 3771 4213 4634 5037

24600.00 2102 3167 3779 4221 4643 5047

24650.00 2106 3173 3786 4229 4652 5056

24700.00 2110 3179 3793 4237 4661 5066

24750.00 2114 3185 3800 4245 4669 5076

24800.00 2118 3191 3807 4253 4678 5085

24850.00 2122 3197 3815 4261 4687 5095

24900.00 2126 3203 3822 4269 4696 5104

24950.00 2130 3209 3829 4277 4705 5114

25000.00 2134 3215 3836 4285 4714 5124

25050.00 2138 3221 3844 4293 4723 5133

25100.00 2142 3227 3851 4301 4731 5143

25150.00 2146 3233 3858 4309 4740 5153

25200.00 2150 3239 3865 4317 4749 5162

25250.00 2154 3245 3872 4325 4758 5172

25300.00 2158 3251 3880 4333 4767 5182

25350.00 2162 3257 3887 4342 4776 5191

25400.00 2166 3263 3894 4350 4785 5201

25450.00 2170 3269 3901 4358 4793 5210

25500.00 2174 3276 3908 4366 4802 5220

25550.00 2178 3282 3916 4374 4811 5230

25600.00 2182 3288 3923 4382 4820 5239

25650.00 2186 3294 3930 4390 4829 5249

25700.00 2190 3300 3937 4398 4838 5259

25750.00 2194 3306 3944 4406 4847 5268

25800.00 2198 3312 3952 4414 4855 5278

25850.00 2202 3318 3959 4422 4864 5287

25900.00 2206 3324 3966 4430 4873 5297

25950.00 2210 3330 3973 4438 4882 5307

26000.00 2214 3336 3981 4446 4891 5316

26050.00 2218 3342 3988 4454 4900 5326

26100.00 2222 3348 3995 4462 4909 5336

26150.00 2226 3354 4002 4470 4917 5345

26200.00 2230 3360 4009 4478 4926 5355

26250.00 2234 3366 4017 4486 4935 5365

26300.00 2238 3372 4024 4495 4944 5374

26350.00 2242 3378 4031 4503 4953 5384

26400.00 2247 3384 4038 4511 4962 5393

26450.00 2251 3390 4045 4519 4971 5403

26500.00 2255 3396 4053 4527 4979 5413

26550.00 2259 3402 4060 4535 4988 5422

26600.00 2263 3408 4067 4543 4997 5432

26650.00 2267 3415 4074 4551 5006 5442

26700.00 2271 3421 4081 4559 5015 5451

26750.00 2275 3427 4089 4567 5024 5461

26800.00 2279 3433 4096 4575 5033 5470

26850.00 2283 3439 4103 4583 5041 5480

26900.00 2287 3445 4110 4591 5050 5490

26950.00 2291 3451 4118 4599 5059 5499

27000.00 2295 3457 4125 4607 5068 5509

27050.00 2299 3463 4132 4615 5077 5519

27100.00 2303 3469 4139 4623 5086 5528

27150.00 2307 3475 4146 4631 5095 5538

27200.00 2311 3481 4154 4640 5103 5547

27250.00 2315 3487 4161 4648 5112 5557

27300.00 2319 3493 4168 4656 5121 5567

27350.00 2323 3499 4175 4664 5130 5576

27400.00 2327 3505 4182 4672 5139 5586

27450.00 2331 3511 4190 4680 5148 5596

27500.00 2335 3517 4197 4688 5157 5605

27550.00 2339 3523 4204 4696 5165 5615

27600.00 2343 3529 4211 4704 5174 5625

27650.00 2347 3535 4218 4712 5183 5634

27700.00 2351 3541 4226 4720 5192 5644

27750.00 2355 3547 4233 4728 5201 5653

27800.00 2359 3554 4240 4736 5210 5663

27850.00 2363 3560 4247 4744 5219 5673

27900.00 2367 3566 4255 4752 5228 5682

27950.00 2371 3572 4262 4760 5236 5692

28000.00 2375 3578 4269 4768 5245 5702

28050.00 2379 3584 4276 4776 5254 5711

28100.00 2383 3590 4283 4785 5263 5721

28150.00 2387 3596 4291 4793 5272 5730

28200.00 2391 3602 4298 4801 5281 5740

28250.00 2395 3608 4305 4809 5290 5750

28300.00 2399 3614 4312 4817 5298 5759

28350.00 2403 3620 4319 4825 5307 5769

28400.00 2407 3626 4327 4833 5316 5779

28450.00 2411 3632 4334 4841 5325 5788

28500.00 2415 3638 4341 4849 5334 5798

28550.00 2419 3644 4348 4857 5343 5808

28600.00 2423 3650 4355 4865 5352 5817

28650.00 2427 3656 4363 4873 5360 5827

28700.00 2431 3662 4370 4881 5369 5836

28750.00 2435 3668 4377 4889 5378 5846

28800.00 2439 3674 4384 4897 5387 5856

28850.00 2443 3680 4392 4905 5396 5865

28900.00 2447 3686 4399 4913 5405 5875

28950.00 2451 3692 4406 4921 5414 5885

29000.00 2455 3699 4413 4929 5422 5894

29050.00 2459 3705 4420 4938 5431 5904

29100.00 2463 3711 4428 4946 5440 5913

29150.00 2467 3717 4435 4954 5449 5923

29200.00 2471 3723 4442 4962 5458 5933

29250.00 2475 3729 4449 4970 5467 5942

29300.00 2479 3735 4456 4978 5476 5952

29350.00 2483 3741 4464 4986 5484 5962

29400.00 2487 3747 4471 4994 5493 5971

29450.00 2491 3753 4478 5002 5502 5981

29500.00 2495 3759 4485 5010 5511 5990

29550.00 2499 3765 4492 5018 5520 6000

29600.00 2503 3771 4500 5026 5529 6010

29650.00 2507 3777 4507 5034 5538 6019

29700.00 2511 3783 4514 5042 5546 6029

29750.00 2515 3789 4521 5050 5555 6039

29800.00 2519 3795 4529 5058 5564 6048

29850.00 2523 3801 4536 5066 5573 6058

29900.00 2527 3807 4543 5074 5582 6068

29950.00 2531 3813 4550 5083 5591 6077

30000.00 2535 3819 4557 5091 5600 6087

(8) Computation of basic child support – shared physical care – split physical care –

stipulations – deviations – basis for periodic updates.

(a) Except in cases of shared physical care or split physical care as defined in

paragraphs (h) and (i) of subsection (3) of this section, a total child support

obligation is determined by adding each parent’s respective basic child support

obligation, as determined through the guidelines and schedule of basic child

support obligations specified in subsection (7) of this section, work-related net child

care costs, extraordinary medical expenses, and extraordinary adjustments to the

schedule of basic child support obligations. The parent receiving a child support

payment shall be presumed to spend his or her total child support obligation

directly on the children. The parent paying child support to the other parent shall

owe his or her total child support obligation as child support to the other parent

minus any ordered payments included in the calculations made directly on behalf

of the children for work-related net child care costs, extraordinary medical

expenses, or extraordinary adjustments to the schedule of basic child support

obligations.

(b) Because shared physical care presumes that certain basic expenses for the

children will be duplicated, an adjustment for shared physical care is made by

multiplying the basic child support obligation by one and fifty hundredths (1.50). In

cases of shared physical care, each parent’s adjusted basic child support

obligation obtained by application of paragraph (b) of subsection (7) of this section

shall first be divided between the parents in proportion to their respective adjusted

gross incomes. Each parent’s share of the adjusted basic child support obligation

shall then be multiplied by the percentage of time the children spend with the other

parent to determine the theoretical basic child support obligation owed to the other

parent. To these amounts shall be added each parent’s proportionate share of

work-related net child care costs, extraordinary medical expenses, and

extraordinary adjustments to the schedule of basic child support obligations. The

parent owing the greater amount of child support shall owe the difference between

the two amounts as a child support order minus any ordered direct payments made

on behalf of the children for work-related net child care costs, extraordinary

medical expenses, or extraordinary adjustments to the schedule of basic child

support obligations. In no case, however, shall the amount of child support ordered

to be paid exceed the amount of child support that would otherwise be ordered to

be paid if the parents did not share physical custody.

(c) (I) In cases of split physical care, a child support obligation shall be computed

separately for each parent based upon the number of children living with the

other parent in accordance with subsections (7), (9), (10), and (11) of this

section. The amount so determined shall be a theoretical support obligation

due each parent for support of the child or children for whom he or she has

primary physical custody. The obligations so determined shall then be

offset, with the parent owing the larger amount owing the difference

between the two amounts as a child support order.

(II) If the parents also share physical care as outlined in paragraph (b) of this

subsection (8), an additional adjustment for shared physical care shall be

made as provided in paragraph (b) of this subsection (8).

(d) Stipulations presented to the court shall be reviewed by the court for approval. No

hearing shall be required; however, the court shall use the guidelines and schedule

of basic child support obligations to review the adequacy of child support orders

negotiated by the parties as well as the financial affidavit that fully discloses the

financial status of the parties as required for use of the guidelines and schedule of

basic child support obligations.

(e) In any action to establish or modify child support, whether temporary or permanent,

the guidelines and schedule of basic child support obligations as set forth in

subsection (7) of this section shall be used as a rebuttable presumption for the

establishment or modification of the amount of child support. Courts may deviate

from the guidelines and schedule of basic child support obligations where its

application would be inequitable, unjust, or inappropriate. Any such deviation shall

be accompanied by written or oral findings by the court specifying the reasons for

the deviation and the presumed amount under the guidelines and schedule of

basic child support obligations without a deviation. These reasons may include, but

are not limited to, the extraordinary medical expenses incurred for treatment of

either parent or a current spouse, extraordinary costs associated with parenting

time, the gross disparity in income between the parents, the ownership by a parent

of a substantial nonincome producing asset, consistent overtime not considered in

gross income under sub-subparagraph (C) of subparagraph (II) of paragraph (a) of

subsection (5) of this section, or income from employment that is in addition to a

full-time job or that results in the employment of the obligor more than forty hours

per week or more than what would otherwise be considered to be full-time

employment. The existence of a factor enumerated in this section does not require

the court to deviate from the guidelines and basic schedule of child support

obligations but is a factor to be considered in the decision to deviate. The court

may deviate from the guidelines and basic schedule of child support obligations

even if no factor enumerated in this section exists.

(f) The guidelines and schedule of basic child support obligations may be used by the

parties as the basis for periodic updates of child support obligations.

(9) Adjustments for child care costs.

(a) Net child care costs incurred on behalf of the children due to employment or job

search or the education of either parent shall be added to the basic obligation and

shall be divided between the parents in proportion to their adjusted gross incomes.

(b) Child care costs shall not exceed the level required to provide quality care from a

licensed source for the children. The value of the federal income tax credit for child

care shall be subtracted from actual costs to arrive at a figure for net child care

costs.

(10) Adjustments for health care expenditures for children.

(a) In orders issued pursuant to this section, the court shall also provide for the child’s

or children’s current and future medical needs by ordering either parent or both

parents to initiate medical or medical and dental insurance coverage for the child

or children through currently effective medical or medical and dental insurance

policies held by the parent or parents, purchase medical or medical and dental

insurance for the child or children, or provide the child or children with current and

future medical needs through some other manner. If a parent has been directed to

provide insurance pursuant to this section and that parent’s spouse provides the

insurance for the benefit of the child or children either directly or through

employment, a credit on the child support worksheet shall be given to the parent in

the same manner as if the premium were paid by the parent. At the same time, the

court shall order payment of medical insurance or medical and dental insurance

deductibles and copayments.

(b) The payment of a premium to provide health insurance coverage on behalf of the

children subject to the order shall be added to the basic child support obligation

and shall be divided between the parents in proportion to their adjusted gross

income.

(c) The amount to be added to the basic child support obligation shall be the actual

amount of the total insurance premium that is attributable to the child who is the

subject of the order. If this amount is not available or cannot be verified, the total

cost of the premium should be divided by the total number of persons covered by

the policy. The cost per person derived from this calculation shall be multiplied by

the number of children who are the subject of the order and who are covered under

the policy. This amount shall be added to the basic child support obligation and

shall be divided between the parents in proportion to their adjusted gross incomes.

(d) After the total child support obligation is calculated and divided between the

parents in proportion to their adjusted gross incomes, the amount calculated in

paragraph (c) of this subsection (10) shall be deducted from the obligor’s share of

the total child support obligation if the obligor is actually paying the premium. If the

obligee is actually paying the premium, no further adjustment is necessary.

(e) Prior to allowing the health insurance adjustment, the parent requesting the

adjustment must submit proof that the child or children have been enrolled in a

health insurance plan and must submit proof of the cost of the premium. The court

shall require the parent receiving the adjustment to submit annually proof of

continued coverage of the child or children to the delegate child support

enforcement unit and to the other parent.

(f) If a parent who is ordered by the court to provide medical or medical and dental

insurance for the child or children has insurance that excludes coverage of the

child or children because the child or children reside outside the geographic area

covered by the insurance policy, the court shall order separate coverage for the

child or children if the court determines coverage is available at a reasonable cost.

(g) Where the application of the premium payment on the guidelines and schedule of

basic child support obligations results in a child support order of fifty dollars or less

or the premium payment is twenty percent or more of the parent’s gross income,

the court or delegate child support enforcement unit may elect not to require the

parent to include the child or children on an existing policy or to purchase

insurance. The parent shall, however, be required to provide insurance when it

does become available at a reasonable cost.

(h) (I) Any extraordinary medical expenses incurred on behalf of the children shall

be added to the basic child support obligation and shall be divided between

the parents in proportion to their adjusted gross incomes.

(II) Extraordinary medical expenses are uninsured expenses, including

copayments and deductible amounts, in excess of two hundred fifty dollars

per child per calendar year. Extraordinary medical expenses shall include,

but need not be limited to, such reasonable costs as are reasonably

necessary for orthodontia, dental treatment, asthma treatments, physical

therapy, vision care, and any uninsured chronic health problem. At the

discretion of the court, professional counseling or psychiatric therapy for

diagnosed mental disorders may also be considered as an extraordinary

medical expense.

(11) Extraordinary adjustments to the schedule of basic child support obligations –

periodic disability benefits.

(a) By agreement of the parties or by order of court, the following reasonable and

necessary expenses incurred on behalf of the child shall be divided between the

parents in proportion to their adjusted gross income:

(I) Any expenses for attending any special or private elementary or secondary

schools to meet the particular educational needs of the child; and

(II) Any expenses for transportation of the child, or the child and an

accompanying parent if the child is less than twelve years of age, between

the homes of the parents.

(b) Any additional factors that actually diminish the basic needs of the child may be

considered for deductions from the basic child support obligation.

(c) In cases where the custodial parent receives periodic disability benefits granted by

the federal “Old-age, Survivors, and Disability Insurance Act” on behalf of

dependent children due to the disability of the noncustodial parent or receives

employer-paid retirement benefits from the federal government on behalf of

dependent children due to the retirement of the noncustodial parent, the

noncustodial parent’s share of the total child support obligation as determined

pursuant to subsection (8) of this section shall be reduced in an amount equal to

the amount of the benefits.

(d) In cases where the custodial parent receives a lump sum retroactive award for

benefits granted by the federal old-age, survivors, or disability insurance benefits

program, 42 U.S.C. 7, on behalf of a dependent child due to the disability of the

noncustodial parent, or receives a lump sum retroactive award for employer-paid

retirement benefits from the federal government on behalf of a dependent child due

to the retirement of the noncustodial parent, the lump sum award received by the

custodial parent must be credited against any retroactive support judgment or any

past-due child support obligation, regardless of whether the past-due obligation

has been reduced to judgment owed by the noncustodial parent. This credit must

not be given against any amounts owed by the noncustodial parent for debt as

defined in section 14-14-104 or for any retroactive support or any arrearage that

accrued prior to the date of eligibility for disability or retirement benefits as

determined by the social security administration. Any lump sum retirement or

disability payments due to the retirement or disability of the noncustodial parent,

received by the custodial parent as a result of the retirement or disability of the

noncustodial parent, paid for a period of time that precedes the date of such

benefit date eligibility, or any amount in excess of the established child support

order or judgment, must be deemed a gratuity to the child.

(12) Dependency exemptions. Unless otherwise agreed upon by the parties, the court shall

allocate the right to claim dependent children for income tax purposes between the

parties. These rights shall be allocated between the parties in proportion to their

contributions to the costs of raising the children. A parent shall not be entitled to claim a

child as a dependent if he or she has not paid all court-ordered child support for that tax

year or if claiming the child as a dependent would not result in any tax benefit.

(13) Emancipation.

(a) For child support orders entered on or after July 1, 1997, unless a court finds that a

child is otherwise emancipated, emancipation occurs and child support terminates

without either party filing a motion when the last or only child attains nineteen years

of age unless one or more of the following conditions exist:

(I) The parties agree otherwise in a written stipulation after July 1, 1997;

(II) 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

nineteen;

(III) If the child is still in high school or an equivalent program, support continues

until the end of the month following graduation. A child who ceases to

attend high school prior to graduation and later reenrolls is entitled to

support upon reenrollment and until the end of the month following

graduation, but not beyond age twenty-one.

(IV) If the child marries, the child shall be considered emancipated as of the date

of the marriage. If the marriage is annulled, dissolved, or declared invalid,

child support may be reinstated.

(V) If the child enters into active military duty, the child shall be considered

emancipated.

(b) Nothing in paragraph (a) of this subsection (13) or subsection (15) of this section

shall preclude the parties from agreeing in a written stipulation or agreement on or

after July 1, 1997, to continue child support beyond the age of nineteen or to

provide for postsecondary education expenses for a child and to set forth the

details of the payment of the expenses. If the stipulation or agreement is approved

by the court and made part of a decree of dissolution of marriage or legal

separation, the terms of the agreement shall be enforced as provided in section

14-10-112 .

(14) Annual exchange of information.

(a) When a child support order is entered or modified, the parties may agree or the

court may require the parties to exchange financial information, including

verification of insurance and its costs, pursuant to paragraph (c) of subsection (5)

of this section and other appropriate information once a year or less often, by

regular mail, for the purpose of updating and modifying the order without a court

hearing. The parties shall use the approved standardized child support forms

specified in subsection (4) of this section in exchanging financial information. The

forms shall be included with any agreed modification or an agreement that a

modification is not appropriate at the time. If the agreed amount departs from the

guidelines and schedule of basic child support obligations, the parties shall furnish

statements of explanation that shall be included with the forms and shall be filed

with the court. The court shall review the agreement pursuant to this paragraph (a)

and inform the parties by regular mail whether or not additional or corrected

information is needed, or that the modification is granted, or that the modification is

denied. If the parties cannot agree, no modification pursuant to this paragraph (a)

shall be entered; however, either party may move for or the court may schedule,

upon its own motion, a modification hearing.

(b) Upon request of the noncustodial parent, the court may order the custodial parent

to submit an annual update of financial information using the approved

standardized child support forms, as specified in subsection (4) of this section,

including information on the actual expenses relating to the children of the

marriage for whom support has been ordered. The court shall not order the

custodial parent to update the financial information pursuant to this paragraph (b)

in circumstances where the noncustodial parent has failed to exercise parenting

time rights or when child support payments are in arrears or where there is

documented evidence of domestic violence, child abuse, or a violation of a

protection order on the part of the noncustodial parent. The court may order the

noncustodial parent to pay the costs involved in preparing an update to the

financial information. If the noncustodial parent claims, based upon the information

in the updated form, that the custodial parent is not spending the child support for

the benefit of the children, the court may refer the parties to a mediator to resolve

the differences. If there are costs for such mediation, the court shall order that the

party requesting the mediation pay such costs.

(15) Post-secondary education.

(a) This subsection (15) shall apply to all child support obligations established or

modified as a part of any proceeding, including but not limited to articles 5, 6, and

10 of this title and articles 4 and 6 of title 19 , C.R.S., prior to July 1, 1997. This

subsection (15) shall not apply to child support orders established on or after July

1, 1997, which shall be governed by paragraph (a) of subsection (13) of this

section.

(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

without either party filing a motion when the last or only child attains nineteen years

of age unless one or more of the following conditions exist:

(I) The parties agree otherwise in a written stipulation after July 1, 1991;

(II) 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

nineteen; or

(III) 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 as provided in this subsection (15). A child who

ceases to attend high school prior to graduation and later reenrolls is

entitled to support upon reenrollment and until the end of the month

following graduation, but not beyond age twenty-one.

(IV) If the child marries, the child shall be considered emancipated as of the date

of the marriage. If the marriage is annulled, dissolved, or declared invalid,

child support may be reinstated.

(V) If the child enters into active military duty, the child shall be considered

emancipated.

(c) If the court finds that it is appropriate for the parents to contribute to the costs of a

program of postsecondary education, then the court shall terminate child support

and enter an order requiring both parents to contribute a sum determined to be

reasonable for the education expenses of the child, taking into account the

resources of each parent and the child. In determining the amount of each parent’s

contribution to the costs of a program of postsecondary education for a child, the

court shall be limited to an amount not to exceed the amount listed under the

schedule of basic child support obligations in paragraph (b) of subsection (7) of this

section for the number of children receiving postsecondary education. If such an

order is entered, the parents shall contribute to the total sum determined by the

court in proportion to their adjusted gross incomes as defined in paragraph (a) of

subsection (3) of this section. The amount of contribution that each parent is

ordered to pay pursuant to this subsection (15) shall be subtracted from the

amount of each parent’s gross income, respectively, prior to calculating the basic

child support obligation for any remaining children pursuant to subsection (7) of

this section.

(d) In no case shall the court issue orders providing for both child support and

postsecondary education to be paid for the same time period for the same child

regardless of the age of the child.

(e) Either parent or the child may move for an order at any time before the child attains

the age of twenty-one years. The order for postsecondary education support may

not extend beyond the earlier of the child’s twenty-first birthday or the completion of

an undergraduate degree.

(f) Either a child seeking an order for postsecondary education expenses or on whose

behalf postsecondary education expenses are sought, or the parent from whom

the payment of postsecondary education expenses are sought, may request that

the court order the child and the parent to seek mediation prior to a hearing on the

issue of postsecondary education expenses. Mediation services shall be provided

in accordance with section 13-22-305 , C.R.S. The court may order the parties to

seek mediation if the court finds that mediation is appropriate.

(g) The court may order the support paid directly to the educational institution, to the

child, or in such other fashion as is appropriate to support the education of the

child.

(h) A child shall not be considered emancipated solely by reason of living away from

home while in postsecondary education. If the child resides in the home of one

parent while attending school or during periods of time in excess of thirty days

when school is not in session, the court may order payments from one parent to

the other for room and board until the child attains the age of nineteen.

(i) If the court orders support pursuant to this subsection (15), the court or delegate

child support enforcement unit may also order that the parents provide health

insurance for the child or pay medical expenses of the child or both for the duration

of the order. The order shall provide that these expenses be paid in proportion to

their adjusted gross incomes as defined in subsection (3) of this section. The court

or delegate child support enforcement unit shall order a parent to provide health

insurance if the child is eligible for coverage as a dependent on that parent’s

insurance policy or if health insurance coverage for the child is available at

reasonable cost.

(j) An order for postsecondary education expenses entered between July 1, 1991,

and July 1, 1997, may be modified pursuant to this subsection (15) to provide for

postsecondary education expenses subject to the statutory provisions for

determining the amount of a parent’s contribution to the costs of postsecondary

education, the limitations on the amount of a parent’s contribution, and the

changes to the definition of postsecondary education consistent with this section

as it existed on July 1, 1994. An order for child support entered prior to July 1,

1997, that does not provide for postsecondary education expenses shall not be

modified pursuant to this subsection (15).

(k) Postsecondary education support may be established or modified in the same

manner as child support under this article.

(16) Child support commission.

(a) The child support guidelines, including the schedule of basic child support

obligations, and general child support issues shall be reviewed and the results of

the review and any recommended changes shall be reported to the governor and

to the general assembly on or before December 1, 1991, and at least every four

years thereafter by a child support commission, which commission is hereby

created.

(b) As part of its review, the commission must consider economic data on the cost of

raising children and analyze case data on the application of, and deviations from,

the guidelines and the schedule of basic child support obligations to be used in the

commission’s review to ensure that deviations from the guidelines and schedule of

basic child support obligations are limited.

(c) The child support commission shall consist of no more than twenty-one members.

The governor shall appoint persons to the commission who are representatives of

the judiciary and the Colorado bar association. Members of the commission

appointed by the governor shall also include the director of the division in the state

department of human services that is responsible for child support enforcement, or

his or her designee, a director of a county department of social services, the child

support liaison to the judicial department, interested parties, a certified public

accountant, and parent representatives. In making his or her appointments to the

commission, the governor may appoint persons as parent representatives. In

making his or her appointments to the commission, the governor shall attempt to

assure geographical diversity. The remaining two members of the commission

shall be a member of the house of representatives appointed by the speaker of the

house of representatives and a member of the senate appointed by the president

of the senate and shall not be members of the same political party.

(d) Members of the child support commission shall not be compensated for their

services on the commission except as otherwise provided in section 2-2-326,

C.R.S., and except that members shall be reimbursed for actual and necessary

expenses for travel and mileage incurred in connection with their duties. The child

support commission is authorized, subject to appropriation, to incur expenses

related to its work, including the costs associated with public hearings, printing,

travel, and research.