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IN THE SUPREME COURT
OF THE STATE OF INDIANA

IN THE MATTER OF AMENDMENTS TO                                                               )
THE INDIANA CHILD SUPPORT RULES                                                                   )    Cause No. 94S00-9801-MS-32
AND GUIDELINES                                                                                    )

ORDER AMENDING INDIANA CHILD SUPPORT RULES AND GUIDELINES
This Court, having previously adopted mandatory rules and guidelines for the setting of child support in the courts of this state, upon examination and consideration of the recommendations of Domestic Relations Committee of the Judicial Conference of Indiana, finds that these rules and guidelines should be amended.

It therefore ordered that the Indiana Child Support Rules and Guidelines are amended as set forth in the 45-page attachment to this order which is incorporated herein. Directives from the Court regarding the amendments are shown in Courier

typeface. Deleted text is shown by overstriking and new text is shown by underlining.

    These amendments become effective July 1, 1998.

    The Clerk of this Court is directed to send a copy of this order with the attachment to the clerk of each Circuit Court in the State of Indiana; to the Indiana State Bar Association; to the Legislative Services Agency; to the Office of Code Revision of the Legislative Services Agency; to the Attorney general of Indiana; to the Indiana Judicial Center; to the Michie Company; to the Supreme Court Administrator; to the Executive Director of State Court Administration; to Joseph Mamlin and William Steffen, Child Support Division of the Indiana family and Social services Agency, Room W360, Indiana Government Center, Indianapolis, IN 46204; to the Michie Company; and to West Publishing Company for publication in the advance sheets of this Court.

    The clerks of the Circuit Courts are directed to bring this order and attachment to the attention of all judges within their respective counties and to post this order and attachment for examination by the practicing bar and general public.

    Finally, West Publishing Company is directed to obtain approval from the Indiana Judicial Center of galley proofs of the entirety of the Indiana Child Support Rules and Guidelines, as amended, prior to the publication of the 1999 Indiana Rules of Court.

    Done at Indianapolis, Indiana this ____ day of May, 1998.

                            ____________________
                            Randall T. Shepard
                            Chief Justice of Indiana

All Justices concur.


     The Court directs that the heading of the Indiana Child Support Rules and Guidelines is amended to read as follows (deletions shown by striking and new text shown by underlining):

INDIANA CHILD SUPPORT RULES AND GUIDELINES

CHILD SUPPORT RULES
Adopted Effective October 1, 1989

Including Amendments Received Through February 1, 1997 July 1, 1998

Table of Rules
Rule
1 Adoption of Child Support Rules and Guidelines
2. Presumption
3. Deviation from Guideline Amount
STATEMENT OF HISTORY

    The Court directs that Rule 1 of the Indiana Child Support Rules and Guidelines is amended to read as follows (deletions shown by striking and new text shown by underlining):

SUPPORT RULE 1. ADOPTION OF CHILD SUPPORT RULES AND GUIDELINES

    The Indiana Supreme Court hereby adopts the Indiana Child Support Guidelines (Third Edition, 1989), as drafted by the Judicial Administration Committee and adopted by the Board of the Judicial Conference of Indiana and all subsequent amendments thereto, including the 1998 amendments presented by the Domestic Relations Committee of the Judicial Conference of Indiana, as the child support rules and guidelines of this Court.


    The Court directs that the section labeled STATEMENT OF

HISTORY beginning at the bottom of the first column of text on page 301 of the 1998 Indiana Rules of Court and ending on page 304 of the 1998 Indiana Rules of Court be stricken.

    The Court directs that the Guidelines of the Indiana Child Support Rules and Guidelines are amended to read as follows (deletions shown by striking and new text shown by underlining):

INDIANA CHILD SUPPORT GUIDELINES

Adopted Effective October 1, 1989

Including Amendments Received Through February 1, 1997 July 1, 1998


Guideline
1. Preface.
2. Use of the Guidelines.
3. Determination of Child Support Amount.
    A. Definition of Weekly Gross Income.
    B. Income Verification.
    C. Computation of Weekly Adjusted Income.
    D. Basic Child Support Obligation.
    E. Adjustments to the Basic Child Support Obligation.
    F. Computation of Child Support.
4. Modification.
5. Federal Statutes.
6. Additional Commentary.
    Split or Joint Custody
    Abatement of Support During Extended Visitation
    Deviation from Guideline Amount For Regular Visitation
    Tax Exemptions
    Cost of Transportation for Visitation
    Accountability of the Custodial Parent For Support Received
    Emancipation: Support Orders For Two or More Children
    Extraordinary Education Expenses
Worksheet -- Child Support Obligations

Worksheet -- Post-Secondary Education.
Index
State of Indiana Guideline Schedules for Weekly Support Payments.


GUIDELINE 1. PREFACE

    Guidelines to determine for the determination of levels of child support were have been developed by the Judicial Administration Committee of the Judicial Conference of Indiana and adopted by the Indiana Supreme Court. The guidelines are consistent with the provisions of Indiana Code 31_1_11.5_12 Title 31 which places a duty for child support upon either or both parents based upon the their financial resources and needs, of the custodial parent; the standard of living the child would have enjoyed had the marriage not been dissolved or had the separation not been ordered; , the physical or mental condition of the child , and the child's educational needs; . and financial resources and needs of the noncustodial parent.

    The Guidelines have three objectives:

     (1) To establish as state policy an adequate appropriate standard of support for children, subject to the ability of parents to financially contribute to that support pay;

     (2) To make awards more equitable by ensuring more consistent treatment of persons people in similar circumstances; and

     (3) To improve the efficiency of the court process by promoting settlements and giving courts and the parties guidelines in settling the level of awards.

    The Indiana Child Support Guidelines are based on the Income Shares Model, developed by the Child Support Project of the National Center for State Courts. The Income Shares Model is predicated on the concept that the child should receive the same proportion of parental income that he or she would have received if the parents lived together. Because household spending on behalf of children is intertwined with spending on behalf of adults for most expenditure categories, it is difficult to determine the proportion allocated to children in individual cases, even with exhaustive financial information. However, a number of authoritative economic studies provide estimates of the average amount of household expenditure on children in intact households. These studies have found the proportion of household spending devoted to children is related to the level of household income and to the number and ages of children. The Indiana Child Support Guidelines relate the level of child support to income and the number of children. In order to provide simplicity in the use of the Guidelines, however, child support figures reflect a blend of all age categories weighted toward school age children.

    Based on this economic evidence, the Indiana Child Support Guidelines calculate child support as the share of each parent's income estimated to have been spent on the child if the parents and child were living in an intact household. If one parent has custody, the amount calculated for that parent is presumed to be spent directly on the child. For the noncustodial parent, the calculated amount establishes the level of child support.

[Amended effective March 1, 1993.]


Commentary

     History of Development. In June of 1985, the Judicial Reform Committee (now the Judicial Administration Committee) of the Judicial Conference of Indiana undertook the task of developing child support guidelines for use by Indiana judges. While the need had been long recognized in Indiana, the impetus for this project came from federal statutes requiring guidelines to be in place no later than October 1, 1987. P.L. 98_378. Paradoxically, guidelines did not need to be mandatory under the 1984 federal legislation to satisfy federal requirements; they were only required to be made available to judges and other officials with authority to establish child support awards. 45 CFR Ch. III, § 302.56.

    
    The final draft was completed by the Judicial Reform Committee on July 24, 1987, and was presented to the Judicial Conference of Indiana Board of Directors on September 17, 1987. The Board accepted the report of the Reform Committee, approved the Guidelines and recommended their use to the judges of Indiana in all matters of child support.

     Family Support Act of 1988. On October 13, 1988, the United States Congress passed the "Family Support Act of 1988," P.L. 100_485 amending the Social Security Act by deleting the original language which made application of the guideline discretionary and inserted in its place the following language:

        "There shall be a rebuttable presumption, in any judicial or administrative proceeding for the award of child support, that the amount of the award which would result from the application of such guidelines is the correct amount of child support to be awarded. A written finding or specific finding on the record that the application of the guidelines would be unjust or inappropriate in a particular case, as determined under criteria established by the State, shall be sufficient to rebut the presumption in that case." P.L. 100_485, § 103(a)(2).

    The original Guidelines that went into effect October 1, 1987 and their commentary were have been revised by the Judicial Administration Committee to reflect the requirement that child support guidelines be a rebuttable presumption. The requirement applies to all cases where support is set after October 1, 1989, including actions brought under Title IV_D of the Social Security Act (42 U.S.C.A. § 651_669). Also, after October 1, 1989, counties and individual courts may not opt to use alternate methods of establishing support. The Indiana Child

Support Guidelines were required to be in use in all Indiana courts in all proceedings where child support is established or modified on and after October 1, 1989.

     Periodic Review of Guidelines and Title IV_D Awards. The "Family Support Act of 1988" also requires that the Guidelines be reviewed at least every four years "to assure their application results in the determination of appropriate child support award amounts." P.L. 100_485, § 103(b). Further, each state must develop a procedure to ensure that all Title IV_D awards are periodically reviewed to ensure that they comply with the Guidelines. P.L. 100_485, § 103(c).

    Because the Guidelines represent a significant change in the method of computing support throughout the state, the Indiana Supreme Court asked the Judicial Administration Committee to conduct a year long review of the Guidelines after one year of use. To that end, a public hearing was held in the Supreme Court Chamber on December 6, 1990, and testimony was received from over sixty (60) witnesses. Many of the witnesses presented written statements as well. Written comments were also accepted by the Judicial Center during the year of the review. The written information received totaled approximately seven hundred fifty (750) pages.

    At the conclusion of the one year review, the Committee reported its findings and recommendations to the Supreme Court. This version of the Guidelines and Commentary reflect the changes made as a result of the Supreme Court's review of those recommendations.

     Compliance With State Law. While t The Child Support Guidelines were developed specifically to comply with federal requirements, as well as Indiana law. , it was also necessary, of course, to comply with the requirements of Indiana law. Consequently, care was taken to see that the Guidelines comply with IC 31_1_11.5_12(a) and (b), which reads as follows:

        "(a) In an action pursuant to section 3(a), 3(b), or 3(c) of this chapter, the court may order either parent or both parents to pay any amount reasonable for support of a child, without regard to marital misconduct, after considering all relevant factors including: (1) the financial resources of the custodial parent; (2) the standard of living the child would have enjoyed had the marriage not been dissolved or had the separation not been ordered; (3) the physical or mental condition of the child and the child's educational needs; and (4) the financial resources and needs of the noncustodial parent.

        "(b) The child support order may also include, where appropriate: (1) sums for the child's education in elementary and secondary schools and at institutions of higher learning, taking into account the child's aptitude and ability and the ability of the parent or parents to meet these expenses; (2) special medical, hospital, or dental expenses necessary to serve the best interests of the child; and (3) fees mandated under Title IV_D of the federal Social Security Act."

    Recent Indiana appellate cases have made it clear that the four factors set forth in IC 31_1_11.5_12(a) are each to be considered in every child support case. Tucker v. Tucker (1980), Ind.App., 406 N.E.2d 321; Lepper v. Lepper (1987), Ind., 509 N.E.2d 818; and Hunter v.

Hunter (1986), Ind.App., 498 N.E.2d 1278. It is not adequate to consider only the income of a noncustodial parent, a practice all too common in Indiana courts before adoption of the Guidelines. While that approach is a simple and often consistent approach to establishing support, it considers only one statutorily mandated factor and, most importantly, it totally ignores the best interests of the child or children.


     Objectives of the Indiana Child Support Guidelines. The following three objectives are specifically articulated in the Indiana Child Support Guidelines:

    1. To establish as state policy an adequate appropriate standard of support for children, subject to the ability of parents to financially contribute to that support pay. When the Guidelines were first recommended for use by the Indiana Judicial Conference on September 17, 1987, many courts in the state had no guideline to establish for the establishment of support. Many judges had expressed the need for guidelines, but few had the resources to develop them for use in a single court system. The time, research and economic understanding necessary to develop meaningful guidelines were simply beyond the resources of most individual courts.

    2. To make awards more equitable by ensuring more consistent treatment of persons people in similar circumstances. This consistency can be expected not only in the judgments of a particular court, but between jurisdictions as well. What is fair for a child in one court is fair to a similarly situated child in another court.

        "Traditional methods of setting child support awards, though having the advantage of permitting a case-by-case review of circumstances, can lead to the imposition of markedly different child support awards for obligors even if they have the same number of children and the same income levels. Even the appearance of inequity created by the inconsistent orders inherent in the case-by-case approach can cause resentment and frustration for obligors and obligees alike. Obligors' perceptions of inequitable treatment may be a factor contributing to existing compliance problems with child support as well." R.G. Williams, Guidelines for Setting Levels of Child Support Orders, Family Law Quarterly, Vol. XXI, No. 3, Fall, 1987.

    3. To improve the efficiency of the court process by promoting settlements and giving courts and the parties guidelines in settling the level of awards. In other words, when the outcome is predictable, there is no need to fight. Because the human experience provides an infinite number of variables, no guideline can cover every conceivable situation, so litigation is not completely forestalled in matters of support. If the guidelines are consistently applied, however, those instances should be minimized.

     Economic Data Used in Developing Guidelines. What does it take to support a child? The question is simple, but the answer is extremely complex. Yet, the question must be answered if an adequate amount of child support is to be ordered by the court. Determining the cost attributable to children is complicated by intertwined general household expenditures. Rent, transportation, and grocery costs, to mention a few, are impossible to accurately apportion between family members. In developing these Guidelines, a great deal of reliance was placed on the research of Thomas J. Espenshade, (Investing In Children, Urban Institute Press, 1984) generally considered the most authoritative study of household expenditure patterns. Espenshade used data from 8,547 households and from that data estimated average expenditures for children present in the home. Espenshade's estimates demonstrate that amounts spent on the children of intact households rise as family income increases. They further demonstrate at constant levels of income that expenditures

decrease for each child as family size increases. These principles are reflected in the Guideline Schedules for Weekly Support Payments, which are included in the Indiana Child Support Guidelines. By demonstrating how expenditures for each child decrease as family size increases, Espenshade should have put to rest the previous practice of ordering equal amounts of support per child when two or more children are involved.

Income Shares Model. After review of five approaches to the establishment of child support, the Income Shares Model was selected for the Indiana Guidelines. This model was perceived as the fairest approach for children because it is based on the premise that children should receive the same proportion of parental income after a dissolution that they would have received if the family had remained intact. Because it then apportions the cost of children between the parents based on their means, it is also perceived as being fair to parents. In applying the Guidelines, the following steps are taken:

    1. The gross income of both parents is added together after certain reductions are taken adjustments are made . and a A percentage share of income for each parent is then determined.

    2. From the parents' combined income , work-related child care expense, if any, is deducted.

    3. The total, after subtracting any work-related child care expense, is taken to the support tables, referred to in the Indiana Guidelines as the Guideline Schedules for Weekly Support Payments, to determine the total cost of supporting a child or children.

    4. Certain additional expenses may be added to the basic child support obligation.        4. Work-related child care expenses and the weekly costs of health insurance premiums for the child(ren) are then added to the basic child support obligation.

    5. The child support obligation is then prorated between the parents, based on their proportionate share of the weekly adjusted income, determined before a reduction for child care expense, hence the name "income shares."

    The Income Shares Model was developed by The Institute for Court Management of the National Center for State Courts under the Child Support Guidelines Project. This approach was designed to be consistent with the Uniform Marriage and Divorce Act, the principles of which are consistent with IC 31-16-6-1. IC 31_1_11.5_12(a). Both require the court to consider the financial resources of both parents and the standard of living the child would have enjoyed in an intact family.


     Gross Versus Net Income. One of the policy decisions made by the Judicial Administration Committee in the early stages of developing the Guidelines was to use a gross income approach as opposed to a net income approach. Under a net income approach, extensive discovery is often required in order to determine the validity of deductions claimed in arriving at net income. It is believed that the use of gross income reduces discovery. (See Commentary to Guideline 3A.) While the use of gross income has proven controversial, this approach is used by the majority of jurisdictions and, after a thorough review, is considered the best reasoned.

    The basic support obligation would be the same whether gross income is reduced by adjustments built into the Guidelines or whether taxes are taken out and a net income option is used. A support guideline schedule consists of a column of income figures and a column of support amounts. In a gross income methodology, the tax factor is reflected in the support amount column, while in a net income guideline, the tax factor is applied to the income column. In devising the Indiana Guidelines, an average tax factor of 21.88 percent was used to adjust the support column.

    An example is helpful. If we assume a gross income level of $800 per week, the basic child support obligation for one child in Indiana is $128. If the $800 weekly income figure is adjusted by the assumed tax rate of 21.88 percent, net income is $625. At this net income level, the former Marion County Guideline (a net income guideline) called for a support amount of $128, the same support amount that gross income of $800 calls for in the Indiana Guidelines. Thus, a gross income of $800 and a net income of $625 a week yield the same basic support obligation.

    Of course, taxes vary for different individuals. This is the case whether a gross or net income approach is used. Under the Indiana Guideline, where taxes vary significantly from the assumed rate of 21.88 percent, a trial court may choose to deviate from the guideline amount where the variance is substantiated by evidence at the support hearing.

     Flexibility Versus the Rebuttable Presumption. Although application of the Guideline yields a figure that becomes a rebuttable presumption, there is room for flexibility. Guidelines are not immutable, black letter law. A strict and totally inflexible application of the Guidelines to all cases can easily lead to harsh and unreasonable results. If a judge believes that in a particular case application of the Guideline amount would be unreasonable, unjust, or inappropriate, a finding must be made that sets forth the reason for deviating from the Guideline amount. The finding need not be as formal as Findings of Fact and Conclusions of Law; the finding need only articulate the judge's reasoning. For example, if under the facts and circumstances of the case, the noncustodial parent would bear an inordinate financial burden, the following finding would justify a deviation:

        "Because the noncustodial parent suffers from a chronic medical condition requiring uninsured medical expenses of $357.00 per month, the Court believes that setting child support in the Guideline amount would be unjust and instead sets support in the amount of $_____ per week."

    
Agreed Orders submitted to the court must also comply with the "rebuttable presumption" requirement; that is, the order must recite why the order deviates from the Guideline amount.

    There appears to be some confusion concerning the meaning of the term "rebuttable presumption". Black's Law Dictionary defines it thusly; "A presumption which may be rebutted by evidence. Otherwise called a 'disputable' presumption. A species of legal presumption which holds good until disproved." Black's Law Dictionary, Revised Fourth Edition, page 1432. The party seeking to benefit from the presumption need prove nothing more than the presumption while the party seeking to overcome the presumption carries the burden of overcoming it with probative evidence. Hence, a rebuttable presumption is not at all times conclusive.

    1. Phasing in Support Orders. Some courts may find it desirable in modification proceedings to gradually implement the Guideline order over a period of time, especially where support computed under the Guideline is considerably higher than the amount previously paid. under the court's former system of establishing support. There is e Enough flexibility exists in the Guidelines to permit that approach, as long as the judge's rationale is explained with an entry such as:

    "The Guideline's support represents an increase of 40%, and the court finds that such an abrupt change in support obligation would render the obligor incapable of meeting his/her other established obligations. Therefore, the Court sets support in the amount of $_______ and, on October 1, 19__, it shall increase to $_______ and, on September 1, 19__, obligor shall begin paying the Guideline amount of $_______."

    2. Situations Calling for Deviation. There are aAn infinite number of situations that may prompt a judge to deviate from the Guideline amount. For illustration only, and not as a complete list, the following examples are offered:

    * One or both parties pay union dues as a condition of employment.

    * A party provides support for an elderly parent.

    * The noncustodial parent provides child care.

    * The noncustodial parent purchases school clothes.

    * The noncustodial parent has extraordinary medical expenses for his or her
    own himself or herself.

    * Both parents are members of the armed forces and the military provides             housing.

    * The children spend substantially more time with the noncustodial parent than             in the average case.

    * The custodial parent has moved a substantial distance away and the             noncustodial parent will incur significant travel expenses in visiting with the             child.

    * The obligor is still making periodic payments to a former spouse pursuant             to a prior Dissolution Decree.

    * One of the parties is required to travel an unusually long distance in the             course of employment on a regular or daily basis and incurs an unusually large             expense for such travel.

    * The noncustodial parent exercises regular visitation (See Commentary to
    Guideline 4C 6, deviation from Guideline for Regular Visitation), and

    * The custodial or noncustodial parent incurs significant travel expense in             exercising visitation.

    Again, no attempt has been made to define every possible situation that could conceivably arise when determining child support and to prescribe a specific method of handling each of them. Practitioners must keep this in mind when advising clients and when arguing to the court. Many creative suggestions will undoubtedly result. Judges must also avoid the pitfall of blind adherence to the computation for support without giving careful consideration to the variables that require changing the result in order to do justice. Many of the questions raised during the first year of mandatory use of the Guidelines indicate that the need for flexibility of application was not generally understood. It is hoped that this statement will aid practitioners and judges in understanding the effect that a rebuttable presumption is intended to have on support orders.


GUIDELINE 2. USE OF THE GUIDELINES

    For obligors with a combined weekly adjusted income, as defined by these g Guidelines, of less than $100.00, the Guidelines provide for case-by-case determination of child support, normally with a range of $25.00_$50.00 weekly. In such cases, the Court should carefully review the obligor's income and living expenses to determine the maximum amount of child support that can reasonably be ordered without denying the obligor the means for self-support at a minimum subsistence level. A specific amount of child support should always be ordered.

    The Guideline Schedules provide calculated amounts of child support to a combined weekly adjusted income level of 4,000 dollars ($4,000.00) or 208,000 dollars ($208,000.00) per year. For cases with higher combined weekly adjusted income, child support should be determined by using the formula found in Commentary to Guideline 3D3.


    Temporary maintenance may be awarded by the court not to exceed thirty-five percent (35%) of the obligor's weekly adjusted income. In no case shall child support and temporary maintenance exceed fifty percent (50%) of the obligor's weekly adjusted income. Temporary maintenance and/or child support may be ordered by the court either in dollar payments or "in-kind" payments of obligations.

    Further, i It is also intended that these guidelines will be used in paternity cases and other child support actions.

Commentary

     Minimum Support. The Guideline's schedules for weekly support payments do not provide an amount of support for couples with combined weekly adjusted income of less than $100.00. Consequently the Guidelines do not establish a minimum support obligation. Instead the facts of each individual case must be examined and support set in such a manner that the obligor is not denied a means of self-support at a subsistence level. It is, however, recommended that a specific amount of support be set. Even in situations where the noncustodial parent has no income, courts have routinely established a child support obligation at some minimum level. An obligor cannot be held in contempt for failure to pay support when there is no means to pay, but the obligation accrues and serves as a reimbursement if the obligor later acquires the ability to meet the obligation.

     Income in Excess of Guideline Schedule. The Guidelines Schedules for Weekly Support Payments provide calculations for the basic support obligation to a combined weekly adjusted income of $4,000.00 or annual adjusted income of $208,000.00. The formula for computing support, when combined annual adjusted income is above, $208,000.00 , is contained in Commentary to Guideline 3D3.

     Temporary Maintenance. It is recommended that temporary maintenance not exceed thirty-five percent (35%) of the obligor's weekly adjusted income. The maximum award should be reserved for those instances where the custodial spouse has no income or no means of support, taking into consideration that spouse's present living arrangement (i.e., whether or not he or she lives they are living with someone who shares or bears the majority of the living expense; , whether they are living lives in the marital residence with little or no expense; , whether they live lives in military housing, etc.).

    It is further recommended that the total of temporary maintenance and child support should not exceed fifty percent (50%) of the obligor's weekly adjusted income. In computing temporary maintenance, in-kind payments, such as the payment of utilities, house payments, rent, etc., should also be included in calculating the percentage limitations. Care must

also be taken to ensure that the obligor is not deprived of the ability to support himself or herself.

     Spousal Maintenance. It should also be emphasized that the recommendations concerning maintenance apply only to temporary maintenance, not maintenance in the Final Decree. An award of spousal maintenance in the Final Decree must, of course, be made under in accordance with IC 31_1_11.5_11(e) IC 31-15-7-2. These Guidelines do not alter those requirements. Theoretically, when setting temporary maintenance, child support should come first. That is, if child support is set at forty percent (40%) of the obligor's weekly adjusted income, only a maximum of ten percent (10%) of the obligor's income would be available for maintenance. That distinction, however, makes little practical difference. As with temporary maintenance, care should be taken to leave the obligor with adequate income for subsistence. In many instances the court will have to review the impact of taxes on the obligor's income before entering an order for spousal maintenance in addition to child support in order to avoid injustice to the obligor.

    The worksheet provides a deduction for spousal maintenance paid as a result of a former marriage (Line 1D C). Caution should be taken to assure that any credit taken is for maintenance and not for periodic payments as the result of a property settlement pursuant to IC 31_1_11.5_11(b)(2) 31-15-7-4. No such deduction is given for amounts paid by an obligor as the result of a property settlement resulting from a former marriage, although that is a factor the court may wish to consider in determining the obligor's ability to pay the scheduled amount of support at the present time. Again, flexibility was intended throughout the Guidelines and they were not intended to place the obligor in a position where he or she loses all incentive to comply with the orders of the court.

     Guidelines to Be Applied in All Matters of Child Support. Federal law now requires that the Indiana Child Support Guidelines be applied in every instance in which child support is established including, but not limited to, dissolutions of marriage, legal separations, paternity actions, juvenile proceedings, petitions to establish support and Title IV_D proceedings.

GUIDELINE 3. DETERMINATION OF CHILD SUPPORT AMOUNT

     A. Definition of Weekly Gross Income.

    1. Definition of Weekly Gross Income (Line 1 of Worksheet). For purposes of these Guidelines, "weekly gross income" is defined as actual weekly gross income of the parent if employed to full capacity, potential income if unemployed or underemployed, and imputed income based upon "in-kind" benefits. Weekly gross income of each parent includes income from any source, except as excluded below, and includes, but is not limited to, income from salaries, wages, commissions, bonuses, overtime, partnership distributions, dividends, severance pay, pensions,

interest, trust income, annuities, capital gains, social security benefits, workmen's compensation benefits, unemployment insurance benefits, disability insurance benefits, gifts, prizes, and alimony or maintenance received from other marriages. Specifically excluded are benefits from means-tested public assistance programs, including, but not limited to, Aid to Families with Dependent Children, Temporary Aid To Needy Families (TANF), Supplemental Security Income, and Food Stamps and General Assistance.

    2. Self_Employment, Business Expenses, In_Kind Payments and Related Issues. Weekly Gross Income from self-employment, operation of a business, rent, and royalties is defined as gross receipts minus ordinary and necessary expenses. In general, these types of income and expenses from self-employment or operation of a business should be carefully reviewed to restrict in order that the deductions be restricted to the deductions to reasonable out-of-pocket expenditures necessary to produce for the production of income. These expenditures may include a reasonable yearly deduction for necessary capital expenditures. Weekly gross income from self-employment may differ from a determination of business income for tax purposes.

    Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business should be counted as income if they are significant and reduce personal living expenses. Such payments might include a company car, free housing, or reimbursed meals.

    The self-employed shall be permitted to deduct that portion of their F.I.C.A. tax payment that exceeds the F.I.C.A. tax that would be paid by an employee earning the same Weekly Gross Income.

    3. Unemployed, Underemployed and Potential Income. If a parent is voluntarily unemployed or underemployed, child support shall be calculated based on a determination of potential income. A determination of potential income shall be made by determining employment potential and probable earnings level based on the obligor's work history, occupational qualifications, prevailing job opportunities, and earnings levels in the community. If there is no work history and no higher education or vocational training, it is suggested that weekly gross income be set at least at the federal minimum wage level.

    4. Natural and Adopted Children Living in the Household. In determining a support order, there should be an adjustment to Weekly Gross Income of parents who have natural or legally adopted children living in their households, and who that were born or adopted subsequent to the prior support order.


Commentary

     Weekly Gross Income.

    1. Child Support Calculations Generally. Before embarking on the first journey through the calculation of a child support obligation, some preparation for the trip is helpful. Mastering, or at least understanding, a few new terms should be the first priority. Weekly gross income, potential income, weekly adjusted income and basic child support obligation have very specific and well-defined meanings within the Indiana Child Support Guidelines. Their definitions are not repeated in the Commentary, but further explanation amplification of their meaning follows.

    2. Determination of Weekly Gross Income. Weekly gross income is the starting point in determining the child support obligation, and it must be calculated for both parents. If one or both parents have no income, then potential income may be calculated and used as weekly gross income. Likewise, imputed income may be substituted for, or added to, other income in arriving at weekly gross income. It includes and includes such items as free housing, a company car that may be used for personal travel, and reimbursed meals or other items that are received by the obligor that reduce his or her living expenses.

    The worksheet for calculation of the child support obligation The Child Support Obligation Worksheet does not include space to calculate for calculation of weekly gross income. It must be calculated separately and the result entered on the worksheet.

    In calculating weekly gross income, it is helpful to begin with total income from all sources. This figure may not be the same as gross income for tax purposes. Internal Revenue Code of 1986, § 61. Means-tested public assistance programs (those that are based on income) are excluded from the computation of weekly gross income, but other government payments, such as social security benefits and veterans pensions, should be included. Only the income of the parties is included in Weekly Gross Income. The income of the spouses of the parties is not included in Weekly Gross Income.

        a. Self_Employment, Rent and Royalty Income. Calculating weekly gross income for the self-employed or for those who receive rent and royalty income presents unique problems, and calls for careful review of expenses. The principle involved is that actual expenses are deducted, and benefits that reduce living expenses (company cars, free lodging, reimbursed meals, etc.) should be included in whole or in part. It is intended that actual out-of-pocket expenditures for the self-employed, to the extent that they are reasonable and necessary for the production of income, be deducted. Reasonable deductions for capital expenditures may be included. While income tax returns may be helpful in arriving at weekly gross income for a self-employed person, the deductions allowed by the Guidelines may differ significantly from those allowed for tax purposes.

        The self-employed pay F.I.C.A. tax at twice the rate that is paid by employees. At present rates, the self-employed pay fifteen and thirty one-hundredths percent (15.30%) of their gross income to a designated maximum, while employees pay seven and sixty-five (7.65%) to the same maximum. The self-employed are therefore permitted to deduct one-half of their F.I.C.A. payment when calculating Weekly Gross Income.


        b. Overtime, Commissions, Bonuses and Other fForms of Irregular Income. There are numerous forms of income that are irregular or nonguaranted, which cause difficulty in accurately determining the gross income of a party. Overtime, commissions, bonuses, periodic partnership distributions, voluntary extra work and extra hours worked by a professional are all illustrations, but far from an all-inclusive list, of such items. Each is includable in the total income approach taken by the Guidelines, but each is also very fact-sensitive.

    Each of the above items illustrations is sensitive to downturns in the economy. The fact that overtime, for example, has been consistent for three (3) years does not guarantee that it will continue in a poor economy. Further, it is not the intent of the Guidelines to require a party who has worked sixty (60) hour weeks to continue doing so indefinitely just to meet a support obligation that is based on that higher level of earnings. Care should be taken to set support based on dependable income, while at the same time providing children with the support to which they are entitled.

    Where a portion of the income is dependable and a portion is contingent upon the production of the worker, earnings of a business or some other variable, the child support obligation may be based on that portion on which the party can depend. The additional or irregular income can then be dealt with by requiring When the court determines that it is not appropriate to include irregular income in the determination of the child support obligation, the court should express its reasons. When the court determines that it is appropriate to include irregular income, an equitable method of treating such income may be to require the obligor to pay a fixed percentage of overtime, bonuses, etc., in child support on a periodic but predetermined basis (weekly, bi-weekly, monthly, quarterly) rather than by the process of determining the average of the irregular income by past history and including it in the obligor's gross income calculation.

    One method of treating irregular income is to determine the ratio of the basic child support obligation (line 4 of the worksheet) to the combined weekly adjusted income (line 3 of the worksheet) and apply this ratio to the irregular income during a fixed period. For example, if the basic obligation was $110.00 and the combined income was $650.00, the ratio would be .169 ($110.00 . $650.00). The order of the court would then require the obligor to make a lump sum payment of .169 of the obligor's irregular income received during the fixed period.

    The use of this ratio will not result in an exact calculation of support paid on a weekly basis. It will result in an overstatement of the additional support due, and particularly so when average irregular income exceeds $250.00 per week or exceeds 75% of the regular adjusted weekly gross income. In these latter cases the obligor may seek to have the irregular income calculation redetermined by the court.

    For example, if Another form of irregular income may exist when an obligor takes a part-time job for the purpose of paying a specific bill meeting financial obligations arising from a subsequent marriage, or other circumstances. Modification of the support order to include

the full level of this income or any portion of it may require that the obligor continue with that employment just to meet an increased support obligation, thereby providing resulting in a disincentive to work. and improve the living standard of the family.

    Judges and practitioners should be innovative in finding ways to include income that would have benefited the family had it remained intact, but be receptive to deviations where articulate reasons justify them. The foregoing discussion should not be interpreted to exclude consideration of irregular income of the custodial parent.

        c. Potential Income. Potential income may be determined if a parent has no income, or only means-tested income, and is capable of earning income or capable of earning more. Obviously, a great deal of discretion will have to be used in this determination. One purpose of potential income is to discourage a parent from taking a lower paying job to avoid the payment of significant support. Another purpose is to fairly allocate the support obligation when one parent remarries and, because of the income of the new spouse, chooses not to be employed. When potential income is attributed to a spouse, the court should not also attribute child care expense which is not actually incurred. The four examples which follow illustrate some of the considerations affecting attributing the attribution of potential income to an unemployed or underemployed parent.

        (1) When a custodial parent with young children at home has no significant skills or education and is unemployed, he or she may not be capable of entering the work force and earning enough to even cover the cost of child care. Hence, it may be inappropriate to attribute any potential income to that parent. It is not the intention of the Guidelines to force all custodial parents into the work force. Therefore, discretion must be exercised on an individual case basis to determine if it is fair under the circumstances to attribute potential income to a particular nonworking or underemployed custodial parent. The need for a custodial parent to contribute to the financial support of a child must be carefully balanced against the need for the parent's full-time presence in the home.

        (2) When a parent has some history of working and is capable of entering the work force, but voluntarily fails or refuses to work or to be employed in a capacity in keeping with his or her capabilities, such a parent's potential income should be determined to be a part of the gross income of that parent. The amount to be attributed as potential income in such a case would be the amount that the evidence demonstrates he or she was capable of earning in the past. If for example the custodial parent had been a nurse or a licensed engineer, it is unreasonable to determine his or her potential at the minimum wage level.

        (3) Even though an unemployed parent has never worked before, potential income should be considered for that parent if he or she voluntarily remains unemployed without justification. Absent any other evidence of potential earnings of such a parent, the federal minimum wage should be used in calculating potential income for that parent. However, the court should not add child care expense that is not actually incurred.

        (4) When a parent is unemployed by reason of involuntary layoff or job termination, it still may be appropriate to include an amount in gross income representing that parent's potential income. If the involuntary layoff can be reasonably expected to be brief, potential income should be used at or near that parent's historical earning level. If the involuntary layoff will be extensive in duration, potential income may be based upon the parent's job capabilities and education if other employment is available. Potential income equivalent to the federal minimum wage may be attributed to that parent.
        
d. Attributing Potential Income to Nonworking Spouse. One situation that must be carefully considered is that of the custodial parent with one or more young children at home. It is not the intention of the Guidelines to force all custodial parents into the work force. Therefore, discretion must be exercised on an individual case basis to determine if it is fair under the circumstances to attribute potential income to a particular nonworking or underemployed custodial parent. The need for a custodial parent to contribute to the financial support of a child must be carefully balanced against the need for the parent's full-time presence in the home.

        e d. Imputing Income. Whether or not income should be imputed to a parent whose living expenses have been substantially reduced due to financial resources other than the parents' parent's own earning capabilities is also a fact-sensitive situation requiring careful consideration of the evidence in each case. While I It may be inappropriate to include as gross income occasional gifts received, . However, regular and continuing payments made by a family member, subsequent spouse, roommate or live-in friend that reduce the parent's costs for rent, utilities, or groceries, should may be the basis for imputing income. The marriage of a parent to a spouse with sufficient affluence to obviate the necessity for the parent to work may give rise to a situation where either potential income or imputed income or both should be considered in arriving at gross income.

        f. Consideration of Needs of Children for Subsequent Children. Consideration should be given to the needs of the child or children, as well as the earning potential of the parent. A custodial parent without a high school education, with no significant skills and with three small children may not be capable of entering the work force and earning enough to even cover the cost of child care. In such a case the children may benefit more from the presence of the custodial parent in the home than they would from the meager income the parent could earn. This is another of those fact-sensitive situations that must be weighed on a case-by-case basis.

        3. Adjustment of Weekly Gross Income for Subsequent Children. In determining support orders, an adjustment should be made in arriving at Weekly Gross Income of the parents in instances where either or both have natural or legally adopted children who were born or adopted subsequent to the prior support order. The adjustment should be computed as follows:

        STEP 1: Determine the number of natural or legally adopted children born or adopted by the custodial and/or noncustodial parents subsequent to entry of the present support order, and who are living in the respective parent's household.

        STEP 2: Adjust the Weekly Gross Income of each parent according to the number of natural or legally adopted children in their household, by multiplying their Weekly Gross Incomes by one of the following percentages and entering the product on line 1 of the worksheet.

    The applicable percentages are derived from the average percentages calculated by using the Guideline Schedules for Weekly Support Payments. When there is one natural or legally adopted child born or adopted subsequent to the present support order living in the custodial or noncustodial parent's household, multiply Weekly Gross Income by .935. The factor of .935 is derived by dividing the average base support percentage for one child (13.1%) by 2 and then subtracting that number (6.5) from 100. When there are two such children, multiply by .903; when there are three, multiply by .878; when there are four, multiply by .863; and when there are five, multiply by .854.

    The appropriate factors are:

1 child            .935 = 100 _ (13.1%. 2)

2 children        .903 = 100 _ (1.5 x 6.5)

3 children        .878 = 100 _ (1.25 x 9.75)

4 children        .863 = 100 _ (1.125 x 12.19)

5 children        .854 = 100 _ (1.0625 x 13.71)

    EXAMPLE: A noncustodial parent has a Weekly Gross Income, before adjustment, of $500.00. The custodial parent has a Weekly Gross Income, before adjustment, of $300.00. In considering a modification request, an adjustment should be made to the parents' respective Weekly Gross Incomes for the two (2) natural children born to the noncustodial parent since entry of the present support order and the adopted child of the custodial parent, adopted since entry of the present order. The respective Weekly Gross Incomes of the parties to be entered on line 1 of the worksheet would be as follows:

Noncustodial.................$500 x .903 = $451.50, and
Custodial.......................$300 x .935 = $280.50.

     B. Income Verification.

    1. Submitting Worksheet to Court. In all cases, A a copy of the worksheet which accompanies these Guidelines shall be completed and filed with the court in each case in which when the court is asked to order support, . This includes including cases in which agreed orders are submitted.; and w Worksheets shall be signed by both parties, not their counsel, under penalties for perjury.


    2. Documenting Income. Income statements of the parents shall be verified with documentation of both current and past income. Suitable documentation of current earnings includes paystubs, employer statements, or receipts and expenses if self-employed. Documentation of income may be supplemented with copies of tax returns.

Commentary

     Worksheet Documentation.

    1. Worksheet Requirement. Submission of the worksheet became a requirement in 1989 when use of the Guidelines became mandatory. The Family Support Act of 1988 requires that a written finding be made when establishing support. In Indiana, this is accomplished by submission of a child support worksheet. The worksheet memorializes the basis upon which the support order is established. When one party does not agree with the income claimed by the opposing party, the parties should sign and submit separate worksheets showing their respective opinions of the appropriate child support calculation. At subsequent modification hearings the court will then have the ability to accurately determine the income claimed by each party at the time of the prior hearing.

    If the parties disagree on their respective gross incomes, the court should include in its order the gross income it determines for each party. When the court deviates from the Guideline amount, the order or decree should also include the reason or reasons for deviation. This information becomes the starting point to determine whether or not a substantial and continuing change of circumstance occurs in the future.

    2. Verification of Income. The requirement of income verification is not a change in the law but merely a suggestion to judges that they take care in determining the income of each party. One pay stub standing alone can be very misleading, as can other forms of documentation. This is particularly true for salesmen, professionals and others who receive commissions or bonuses, or others who have the ability to defer payments, thereby distorting the true picture of their income in the short term. When in doubt, it is suggested that income tax returns for the last two or three years be reviewed.

     C. Computation of Weekly Adjusted Income (Line 1D 2 of Worksheet). After weekly gross income is determined, certain reductions are allowed in computing weekly adjusted income which is the amount on which child support is based. These reductions are specified below. If work-related child care expense is paid, it is subtracted from total weekly adjusted income in arriving at combined weekly adjusted income.

    1. Pre-existing Court Orders for Prior-born Child(ren) (Line 1A of Worksheet). The amount(s) of any pre-existing court order(s) for child support for prior-born children should be deducted from weekly gross income. (See line 1A of worksheet)

    2. Legal Duty of Support for Other Prior-born Children (Line 1B of Worksheet). Where a party has a legal support duty for children born prior to the child(ren) for whom support is being established, not by court order, an amount reasonably necessary for such support shall be deducted from weekly gross income to arrive at weekly adjusted income. This deduction is not allowed for step-children. (See line 1B of worksheet)

    3. Health Care Coverage (Line 1C of Worksheet). For each child support order, consideration should be given to the provision of adequate health insurance coverage for the child only. Such health insurance should normally be provided by the parent that can obtain the most comprehensive coverage through an employer at the least cost.

If a parent carries health insurance for the children due support, the cost of that coverage may be deducted from weekly gross income. If coverage is provided through an employer, only the child(ren)'s portion should be deducted and only if the parent actually incurs a cost for it. (See line 1C of worksheet)

    3 4. Alimony or Maintenance From Prior Marriage (Line 1C D of Worksheet). The amounts of alimony ordered in decrees from foreign jurisdictions or maintenance arising from a prior marriage should be deducted from weekly gross income.

Commentary

     Determining Weekly Adjusted Income. After weekly gross income is determined, the next step is to compute weekly adjusted income (line 1D. 2 of the worksheet). Certain deductions, discussed below, are allowed from weekly gross income in arriving at weekly adjusted income. One notable change in the Guidelines is that Wwork-related child care expense is deducted from total weekly adjusted income in arriving at the combined weekly adjusted income figure that is later taken to the Guideline Schedules For Weekly Support Payments. Another major change is consideration of second families. This change eliminates the "first in time, first in right" rule contained in previous versions of the Guidelines.

    1. Modification of Support in Prior Marriage. When considering a petition to modify support arriving out of a prior marriage, no deduction is allowed for support ordered as the result of a second or subsequent marriage. Establishment of a support order in a second marriage should not constitute a change in circumstance in the first marriage which would lead to modification of the support order from the prior marriage. Each child is being supported from the money from which they could have expected to be supported had the dissolution not occurred.

    Likewise, if support is being established or modified for a child born out of wedlock, the date of birth of the child would determine whether or not a deduction for the support of other children is allowed in arriving at weekly adjusted income. If a child is born out of wedlock before the children of the marriage, no deduction for the children of the marriage is allowed. A

deduction for children of the marriage is allowed in establishing support for a child born out of wedlock after the children of the marriage.

    2. Legal Duty to Support. A deduction is allowed for support actually paid, or funds actually expended, for children born prior to the children for whom support is being established. This is true even though that obligation has not been reduced to a court order. The obligor bears the burden of proving the obligation and payment of the obligation.

A custodial parent,who is not receiving support, should be permitted to deduct his or her portion of the support obligation for prior-born children living in his or her home from a prior marriage. It is recommended in computing that support obligation that these guidelines be used to compute support.

    Example: In establishing support for children of a subsequent marriage, the custodial spouse should be permitted to deduct the support he or she would pay in the prior marriage (pursuant to line 6 of Worksheet) if custody had been placed with the former spouse.

This necessitates the computation in the second dissolution of the support that would be paid by each spouse in the former marriage. This amount is inserted on line 1B of the Worksheet.

    3. Cost of Health Insurance for Children. The cost of health insurance for the children is allowed as a deduction from weekly gross income in arriving at weekly adjusted income. If a separate policy of insurance is purchased for the children, computing the allowable deduction is no problem, but in the most common situation insurance through an employer group plan will include coverage for the children. If the employer pays the entire cost of coverage, no deduction is allowed. If there is an employee cost, it may be necessary for the obligor to contact his or her employer to obtain appropriate documentation of the additional cost for the children's coverage before a deduction is computed. (Line 1C of worksheet)

    3 4. Alimony or Maintenance From Prior Marriage. The final allowable deduction from weekly gross income in arriving at weekly adjusted income is for alimony ordered in decrees from foreign jurisdictions or spousal maintenance arising from a prior marriage. These amounts are allowable only if they arise as the result of a court order. This deduction is intended only for spousal maintenance, not for periodic payments from a property settlement which are made under IC 31_1_11.5_11(b)(2) IC 31-15-7-4 , although the court may consider periodic payments when determining whether or not to deviate from the guideline amount when ordering support. Refer to the discussion of temporary maintenance earlier in this commentary. (Line 1 C D of worksheet)

     D. Basic Child Support Obligation (Worksheet Line 4 2A). The Basic Child Support Obligation should be determined using the attached Guideline Schedules for Weekly Support Payments. For combined weekly adjusted income amounts falling between amounts shown in the schedule, basic child support amounts should be rounded to the nearest amount. The number of children refers to children for whom the parents share joint legal responsibility and for whom

support is being sought. , excluding children for whom a post-secondary education worksheet is used to determine support. Work-related child care expense for these children is to be deducted from total weekly adjusted income in determining the combined weekly adjusted income that is used in selecting the appropriate basic child support obligation.


Commentary

     Use of Guideline Schedules.

    1. Combined Weekly Adjusted Income With No Work_Related Child Care Expense. When there is no work-related child care expense, after reducing weekly gross income by the deductions allowed above, weekly adjusted income is computed. The next step is to add the weekly adjusted income of both parties and take the combined weekly adjusted income to the Guideline schedules for weekly support payments. In selecting the appropriate column for the determination of the basic child support obligation, it should be remembered that the number of children refers only to the number of children of this marriage for whom support is being computed. , excluding children for whom a post-secondary education worksheet is used to determine support. As previously explained, these Guidelines do not contain figures for combined weekly adjusted income of less than $100.00 or more than $4,000.00.

    2. Combined Weekly Adjusted Income With Child Care Expense. When there is work-related child care expense, the total weekly adjusted income is reduced by the total child care expense in arriving at the combined weekly adjusted income that is used in determining the basic child support obligation from the Guideline Schedules for Weekly Support Payments. This reduction from total weekly adjusted income is a change in the method of calculating support. See discussion of work-related child care expense in Commentary to Guideline 3E1 for a more comprehensive explanation of the change.

    3. Income in Excess of Guideline Schedules. The following formula is specifically adopted for incomes in excess of the table and has no application to income under $4,000.00 per week. When combined weekly adjusted income exceeds $4,000.00, it is necessary to use this formula:

y     = [89.42443 x ln(N)] . 411.24
y     = support for one child
ln(N)     = natural log of N
N     = combined weekly adjusted income

y = alpha + beta subx + epsilon, where
y = support payment

alpha = intercept of the function
beta = slope of the function
x = natural log (lnx) (income)

epsilon = error term (- 411.24)

The examples below make it apparent that use of the formula is not complicated. With a little practice and an inexpensive calculator equipped with a natural logarithm key, the calculation is easily made.
        (1) Assume combined weekly adjusted income is = $4,000 with one child, then

Support     = [89.42443 x ln(4,000)] - 411.24
        = [89.42443 x (8.29405)] - 411.24
        = 741.69066 - 411.24
        = $330.00 (rounded to nearest dollar)

Support = 89.42443 [natural log (lnx lny) (4000) ] - 411.24
Support = 89.42443 [8.294] - 411.24
Support = 741.69 - 411.24
Support = $330.00

        (2) Assume combined weekly adjusted income is = $6,000, then

Support    = [89.42443 x ln(6,000)] - 411.24
        = [89.42443 x (8.69951)] - 411.24
        = 777.94915 - 411.24
        = $367.00 (rounded to nearest dollar)

Support = 89.42443 [natural log (lnx lny) (6000) ]-_ 411.24
Support = 89.42443 [8.70]- 411.24
Support = 777.99 - 411.24
Support = $367.00

    Before moving on to example (3), please note that the support level for second and subsequent children is not simply 2, 3, or 4 times the support for one. The appropriate multiples are set forth in the following table:

support for 2 children    = 1.50        x    support for one child
support for 3 children    = 1.875    x    support for one child
support for 4 children    = 2.10938    x    support for one child
support for 5 children    = 2.24121    x    support for one child
support for 6 children    = 2.31125    x    support for one child
support for 7 children    = 2.34736    x    support for one child
support for 8 children    = 2.36570    x    support for one child


2 children = 1.5 x support for one child
3 children = 1.25 x support for two children
4 children = 1.125 x support for three children
5 children = 1.0625 x support for four children
6 children = 1.03125 x support for five children
7 children = 1.01565 x support for six children
8 children = 1.0078125 x support for seven children

This progression on the Guideline Schedules does not go beyond five children.

        (3) Assume combined weekly adjusted income is = $7,500 with 3 children, then

Support for one child    = 89.42443 x ln(7,500) - 411.24
            = 89.42443 x [8.92266] - 411.24
            = 797.90363 - 411.24
            = $386.66 (support for one child rounded to nearest penny)

Support for 3 children= 89.42443 x 1.875 x support for one child
            = 1.875 x 386.66
            = $725.00 (rounded to nearest dollar

Support = 89.42443 [natural log (lnx lny) (7500) ] - 411.24
Support = 89.42443 [8.923] - 411.24
Support = 797.90 - 411.24
Support = $387.00 for one child
Support for 3 children = (387) x (1.5) x (1.25) = $726.00

    The basic child support obligation is placed on line 4 of the worksheet. (An explanation of line 3 computations, Percentage Share of Income, is given later.)

     E. Adjustments Additions to the Basic Child Support Obligation.

    1. Work_Related Child Care Expense (Worksheet Line 4A). Child care costs incurred due to employment or job search of either parent, should be added to the basic obligation. It includes the separate cost of a sitter, day care, or like care of a child or children while the custodial parent works or actively seeks employment. Such child care costs must be reasonable and should not exceed the level required to provide quality care for the children. Child care costs required for active job searches are allowable on the same basis as costs required in connection with employment.

    2. Cost of Health Insurance For Child(ren) (Worksheet Line 4B). The weekly cost of health insurance premiums for the child(ren) should be added to the basic obligation whenever either parent actually incurs the premium expense or a portion of such expense.

    3. 2. Extraordinary Health Care Expense .Please refer to Support Guideline 3 H for treatment of this issue. (Worksheet Line 4B). Any extraordinary uninsured health care expenses may be added to the basic child support obligation. Extraordinary uninsured health care expenses are those related to long-term chronic conditions. Ordinary uninsured medical expenses should be paid by the custodial parent up to six percent (6%) of the basic child support obligation (line 4 of the worksheet) annually since that obligation as well as the figures found in the Guideline Schedules for Weekly Support Payments include six percent (6%) for ordinary uninsured health care costs.

    4. 3. Extraordinary Educational Expense (Worksheet Line 4C). Please refer to Support Guideline 6 for treatment of this issue. Any extraordinary education expense incurred on behalf of the children may be added to the basic child support obligation. Extraordinary expenses are any reasonable and necessary expenses for attending private or special schools, for attending any institution of higher education, or necessary to meet particular educational needs of a child. In considering extraordinary educational expenses, the Court should consider all sources of income and education assistance available to the children and parents. Sources of income available to the children may include, but are not limited to, scholarships, grants, student loans and summer and school year employment.

    Alternatively, those expenses may be ordered separately and distinctly from child support. When considering whether or not to order the payment of post-secondary education, the court shall consider what would have happened, or how such expenses would have been handled within a particular family, but for the dissolution. Where the court cannot make such a determination, the court should consider post-secondary education to be a group effort based on the ability of parents and child to contribute. When the court chooses to apportion the expenses between the parties and the child, the division of expenses is left to the sound discretion of the trial court, using as a guide the statutory factors for support. The court may also determine what expenses will be covered by its order and may also require a specific level of academic performance by the child as a prerequisite to receiving parental payments for educational expenses.


Commentary

     Adjustments Additions to the Basic Child Support Obligation. Certain adjustments are added to the basic child support obligation in arriving at the total child support obligation. Each of these items have been, and will continue to be, the sources of disagreement between parents. In each instance the court or the parties may choose to deal with these items separately and distinctly from child support.

    1. Work_Related Child Care Expense (Worksheet Line 4A). One of the additions to the basic child support obligation is a the Rreasonable child care expense incurred due to employment, or an attempt to find employment ,are . This amount is added to the basic child support obligation in arriving at the total child support obligation.

    Work-related child care expense is an income-producing expense of the parent. Presumably, if the family remained intact, the parents would treat child care as a necessary cost of the family attributable to the children when both parents work. Therefore, the expense is one that is incurred for the benefit of the child(ren) which the noncustodial parent should share. Before the Guidelines, many child support orders did not consider work-related child care because it was viewed as a business expense of the custodial parent. The frequent result was that, after child care costs were deducted from support, only minimal, if any, money remained for the payment of food, clothing and shelter expenses for the child. The custodial parent was then providing the majority of the support, if not all of the support, for the child(ren) on an income that was often much less than the income of the noncustodial parent.

    From their inception, the Indiana Guidelines have used an add-on method of including work-related child care expense in the computation of support. Most states use the same or a similar method of dealing with this expense. A legitimate criticism of the add-on method, however, is that it artificially overstates the income of the parties by adding on an item that is actually an expense. To soften the harshness of that result, this version of the Guidelines deals with work-related child care expense differently than previous versions.

    Work-related child care expense, as defined above, is now subtracted from the parties' total weekly adjusted income in arriving at the combined weekly adjusted income figure on which the basic child support obligation is calculated from the Guideline Schedules For Weekly Support Payments. This yields a lower basic child support obligation than the previous method. Work-related child care expense is then added to the basic child support obligation to arrive in arriving at the total child support obligation, which is then apportioned between the parties based on their percentage share of total weekly adjusted income.

    In circumstances where the custodial parent claims the work-related child care credit for federal tax purposes, it would be appropriate to reduce the amount claimed as work-related child care expense by the amount of tax saving to the custodial parent. The exact amount of the credit may not be known at the time support is set, but counsel should be able to make a rough calculation as to its effect.

    2. Health Care Expense.

        a. Extraordinary Health Care Expense (Worksheet Line 4B). Extraordinary uninsured health care expenses for chronic or long-term conditions of a child may also be added to the basic child support obligation. To avoid frequent modifications of the support order, the emphasis should be placed on long-term.

        b. Treatment of Ordinary Health Care Expense; Not an Adjustment. It has been the practice in many courts to apportion between the parents the medical, dental and optical expenses that exceed insurance, usually on an equal basis. The data on which the Guideline Schedules are based included a component for ordinary medical expenses. Specifically, 6% (six percent) of the support amount is for health care expense. The noncustodial parent is, in effect,

prepaying health care expenses every time a support payment is made. Consequently, the Guidelines require that the custodial parent bear the cost of health care expense up to six percent (6%) of the basic child support obligation found on line 4 of the worksheet. That computation is made by multiplying line 4 by 52 and multiplying the product of that multiplication by .06 to arrive at the amount the custodial parent must spend on the health care costs of the parties' children in any calendar year before the noncustodial parent is required to contribute more. For example, if line 4 is $150 per week, the calculation would be as follows: $150 _ 52 = $7,800 _ .06 = $468. Thus, the custodial parent would be required to spend $468 for the health care of the child(ren) before the noncustodial parent would be required to contribute. It should be the responsibility of the custodial parent to document the expenditure of the $468 spent on health care.

        After the custodial parent's obligation for ordinary uninsured health care expenses is computed, some provision should be made for uninsured health care expenses that may exceed that amount. The excess costs should be apportioned between the parties according to the Percentage Share of Income computed on line 2 of the worksheet.

        Two practical suggestions are offered. First, spell out with specificity in the order what expenses are covered. For example, the order may include any reasonable medical, dental, hospital, optical, pharmaceutical and psychological expenses deemed necessary for the health and welfare of the child(ren). If it is intended that aspirin, vitamins and bandaids be covered, the order should state specifically that such non-prescription health care items are covered. Second, in situations where support is set at a minimum amount because income is not adequate to compute support on the worksheet, it may work an injustice to require the custodial parent to bear such a high percentage of the uninsured health care costs. In those instances, resorting to the time-honored practice of splitting health care costs equally, or some variation of that practice, may be in order.

    2. Cost of Health Insurance For Child(ren) (Worksheet Line 4B). The weekly costs of health insurance premiums only for the child(ren) should be added to the basic obligation so as to apportion that cost between the parents. The parent who actually pays that cost then receives a credit towards his or her child support obligation on Line 7 of the Worksheet. (See Support Guideline 3G. Additions To Parent's Child Support Obligation). Only that portion of the cost actually paid by a parent is added to the basic obligation. If health insurance coverage is provided through an employer, only the child(ren)'s portion should be added and only if the parent actually incurs a cost for it.

    Health insurance coverage should normally be provided by the parent who can obtain the most comprehensive coverage at the least cost. If a separate policy of insurance is purchased for the children, determining the weekly cost should be no problem, but in the most common situation coverage for the child(ren) will occur through an employer group plan. If the employer pays the entire cost of coverage, no addition to the basic obligation will occur. If there is an employee cost, it will be necessary for the parent to contact his or her employer or insurance provider to obtain appropriate documentation of the parent's cost for the child(ren)'s coverage.

    At low income levels, giving the noncustodial parent credit for payment of the health insurance premium may reduce support to an unreasonably low amount. In such instance the Court may, in the exercise of its discretion, deny or reduce the credit.

    A number of different circumstances may exist in providing health insurance coverage, such as a situation in which a subsequent spouse or child(ren) are covered at no additional cost to the parent who is paying for the coverage. The treatment of these situations rests in the sound discretion of the court, including such options as prorating the cost.


    3. Extraordinary Educational Expenses (Worksheet Line 4C).

Extraordinary educational expenses are another item that may be added to the basic child support obligation. These expenses may be for elementary, secondary or post-secondary education, and should be limited to reasonable and necessary expenses for attending private or special schools, institutions of higher learning, trade, business or technical schools or to meet particular educational needs of the child. Regardless of the level of schooling involved, questions of educational expense are likely to be fact-sensitive and cannot be reduced to a specific formula. (Line 4C of Worksheet)

        a. Elementary and Secondary Education. If the expenses sought to be included are for elementary or secondary education, the court may want to consider whether the expense is the result of a personal preference of one parent or whether both parents concur; if the children would have incurred the expense while the family was intact; and whether or not education of the same or higher quality is available at less cost.

        b. Post_Secondary Education. If the additional expense is for post-secondary education, the court should consider scholarships, grants, student loans, summer and school year employment and other cost-reducing programs available to the student. The student should be expected to actually apply for available aid, and a failure to do so should be considered when establishing educational expense. Again, these expenses may be covered in an order separate from the child support order or in the child support order. If educational expense is included in the child support order it should be remembered that some living expense is already included, but not for a household separate from the custodial parent. If it is set in a separate order, support paid to the custodial parent should be reduced or eliminated, at least while the student is away from the household and at school. Whether educational expenses are included or set in a separate order, the parents share of educational expenses should be apportioned according to their resources.

        The authority for the court to award post-secondary educational expenses is derived from IC 31_1_11.5_12(b)(1) and from case law, not from the Guidelines. Factors for the court to consider are written into the statute, but no particular result is mandated. Therefore, judges are free to exercise discretion in determining when to award post-secondary

expenses and in what amounts. In making such decisions the court should consider the touchstone to be what would have happened in a particular family if the marriage had remained intact. If both parents are college-educated, or older children were provided with college expenses, such a determination is relatively simple but most cases are not likely to be so easily resolved. When there is no clear answer to the touchstone question, judges should consider post-secondary education to be a group effort and should consider the ability of each parent to contribute and the student's ability to provide a portion of the expense.

        Clearly it is within the purview of the court to determine what expenses will be provided for in a court order, who will pay what portion of each expense, what level of achievement is expected of the student to remain eligible for parental assistance and any other matters that are germane to the issue of post-secondary expense. No particular method of calculating these expenses is endorsed by the Guidelines. Rather, a number of factors that may be considered are included below.

            Some courts limit consideration of college expenses to the cost of state supported colleges and universities. Others do not so limit their orders, but may require that the income level of the family and the achievement level of the child be sufficient to justify the expense of a private school.

            Some courts apportion the allowed educational expenses between the parties by requiring the student to bear one-third of the cost and splitting the remaining two-thirds between the parents based on their ratios of income.

            Some courts require that a student maintain a certain level of academic performance to remain eligible for parental assistance.

            The court may choose to include a certain level of spending money in its computation of college expenses or it may require that the student be responsible for such expenses.

            While tuition, room and board are nearly always considered when establishing an award, such items as books, lab fees, the cost of travel home for vacations, supplies, student activity fees, etc., are sometimes included and sometimes excluded.

            In apportioning expenses, some courts allow the student to count scholarships and grants toward his or her portion, while others apportion the expenses after scholarships and grants are deducted from the costs.

        While some would like to see the decision to award post-secondary education expenses reduced to a formula, the diversity of fact situations courts must consider make it all but impossible to do justice with a formula.

    4 3. Total Child Support Obligation (Worksheet Line 5). Adding work-related

child care costs, and the weekly cost of health insurance premiums for the child(ren) extraordinary health care expenses and extraordinary educational expenses to the basic child support obligation results in a figure called Ttotal Cchild Ssupport Oobligation. This is the total basic obligation of both parents for the support of the child(ren) of the marriage, or approximately what it would cost to support the child(ren) in an intact household, excluding extraordinary health care and/or extraordinary education expenses.

     F. Computation of Parent's Child Support Obligation (Worksheet Line 6).

Each parent's child support obligation A total child support obligation is determined by multiplying his or her percentage share of total weekly adjusted income (Worksheet Line 2) times the Total Child Support Obligation (Worksheet Line 5). adding the basic child support obligation, work-related child care costs, extraordinary health care expenses, and extraordinary educational expenses.

    1. Division of Obligation Between Parents (Worksheet Line 6). The total child support obligation is divided between the parents in proportion to their weekly adjusted income. Although a monetary obligation is computed for each parent, the custodial parent's share is not payable to the other parent as child support. Instead, the custodial parent's share is presumed to be spent directly on the child.

    2. Deviation From Guideline Amount. If, after consideration of the factors contained in IC 35_1_11.5_12(a) and (b) IC 31-16-6-1 and IC 31-16-6-2, the court finds that the Guideline amount is unjust or inappropriate in a particular case, the court may state a factual basis for the deviation and proceed to enter a support amount that is deemed appropriate.


Commentary

     Computation of Child Support.

    1. Apportionment of Support Between Parents. After the total child support obligation is determined, it is necessary to apportion that obligation between the parents based on their respective weekly adjusted incomes. First, a percentage is formed by dividing the weekly adjusted income of each parent by the combined total weekly adjusted income (Line 3 1Dof the worksheet). The percentages are entered on Line 2 of the worksheet. The total child support obligation is then multiplied by the percentages calculated on Line three 2 (the percentage of total weekly adjusted income that the weekly adjusted income of each parent represents) and the resulting figure is the child support obligation of each parent. The noncustodial parent is ordered to pay his or her proportionate share of support as calculated on line 6 of the worksheet. Custodial parents are presumed to be meeting their obligations by direct expenditures on behalf of the child, so a support order is not entered against the custodial parent.


    2. Deviation From Guideline Amount. If the court determines that the Guideline amount is unjust or inappropriate, a written finding shall be made setting forth the factual basis for deviation from the Guideline amount. A simple finding such as the following is sufficient: "The court finds that the presumptive amount of support calculated under the Guidelines has been rebutted for the following reasons." A pro forma finding that the Guidelines are not appropriate does not satisfy the requirement for a specific finding of inappropriateness in a particular case, which is required in an order to deviate from the Guideline amount. For further discussion of deviation from the Guideline amount, see also the Commentary to Support Guideline One.

G. Adjustments to Parent's Child Support Obligation (Worksheet Line 7)

The parent's child support obligation (Worksheet Line 7) may be subject to three (3) adjustments.

1. Weekly Cost of Health Insurance Premiums For Child(ren). The parent who pays the weekly premium cost for the child(ren)'s health insurance should receive a credit towards his or her child support obligation in most circumstances. This credit is entered on the space provided on the Worksheet Line 7 and will be in an amount equal to that entered on the Worksheet Line 4B (See Support Guideline 3E Commentary entitled Additions to the Basic Child Support Obligation).

2. Credit For Exercise of Regular Visitation.
The court may grant the noncustodial parent a reduction in his or her weekly child support obligation (Line 6 of Worksheet) up to ten percent (10%) of that obligation (See Support Guideline 6 Commentary entitled Deviation From Guideline Amount for Regular Visitation).

3. Obligation From Post-Secondary Education Worksheet. If the parents have a child who is living away from home while attending school, his or her child support obligation will reflect the adjustment found on Line J of the Post-Secondary Education Worksheet (See Support Guideline 6 Commentary entitled Extraordinary Educational Expenses).


                Commentary

(See Commentary to Support Guideline 3E and Support Guideline 6)

H. Treatment of Health Care Obligation

The data upon which the Guideline schedules are based include a component for ordinary health care expenses. Ordinary uninsured health care expenses are paid by the custodial parent up to six (6%) of the basic child support obligation (Line 4 of the worksheet) annually since the Guideline Schedules for Weekly Support Payments include six percent (6%) for ordinary uninsured health care costs. Extraordinary health care expenses are those uninsured expenses which are in excess of six percent (6%) of the basic obligation, and would include uninsured expenses for chronic or long term conditions of a child. Calculation of the apportionment of the health care

expense obligation is a matter separate from the determination of the weekly child support obligation. These calculations shall be inserted in the space provided on the Worksheet.

Commentary

Apportionment of Health Care Expenses. The data on which the Guideline schedules are based include a component for ordinary medical expenses. Specifically, six percent (6%) of the support amount is for health care. The non-custodial parent is, in effect, prepaying health care expenses every time a support payment is made. Consequently, the Guidelines require that the custodial parent bear the cost of uninsured health care expenses up to six percent (6%) of the basic child support obligation found on Line 4 of the worksheet. That computation is made by multiplying Line 4 by 52 (weeks) and multiplying the product of that multiplication by .06 to arrive at the amount the custodial parent must spend on the uninsured health care costs of the parties' child(ren) in any calendar year before the non-custodial parent is required to contribute toward payment of those uninsured costs. For example, if line 4 is $150.00 per week, the calculation would be as follows: $150.00 x 52 = $7,800.00 x .06 = $468.00.

Thus, on an annual basis, the custodial parent is required to spend $468.00 for health care of the child(ren) before the non-custodial parent is required to contribute. The custodial parent must document the $468.00 on health care.

After the custodial parent's obligation for ordinary uninsured health care expenses is computed, provision should be made for the uninsured health care expenses that may exceed that amount. The excess costs should be apportioned between the parties according to the Percentage Share of Income computed on Line 2 of the worksheet. Where imposing such percentage share of the uninsured costs may work an injustice, the court may resort to the time-honored practice of splitting uninsured health care costs equally, or by using other methods.

As a practical matter, it may be wise to spell out with specificity in the order what uninsured expenses are covered and a schedule for the periodic payment of these expenses. For example, a chronic long-term condition might necessitate weekly payments of the uninsured expense. The order may include any reasonable medical, dental, hospital, pharmaceutical and psychological expenses deemed necessary for the health and welfare of the child(ren). If it is intended that such things as aspirin, vitamins and band-aids be covered, the order should specifically state that such non-prescription health care items are covered.

The order regarding the payment of the child(ren)'s health expenses should specify which parent will have the responsibility to provide health insurance.


    GUIDELINE 4. MODIFICATION

    The provisions of a child support order may be modified only if there is a

substantial and continuing change of circumstances.

Commentary

     Substantial and Continuing Change of Circumstances. Before a child support order may be modified in Indiana, it is necessary for a party to demonstrate a substantial and continuing change in circumstances that makes the present order unreasonable [IC 31_1_11.5_17(a)(1) ] or that the amount of support previously ordered differs from the Guideline amount presently computed by more than twenty percent (20%) [IC 31_1_11.5_17(a)(2) ] IC 31-16- 8-1. A change in circumstances may be the result of a change in the income of the parents or it may result from changes in the expenses of child rearing that are specifically considered in the Guidelines.

    If the amount of support computed at the time of modification is significantly higher than that previously ordered and would require a drastic reduction in the obligor's standard of living, consideration may be given to phasing in the additional support. This approach would allow the obligor time to make adjustments in his or her standard of living. Again, it is not the intent of the Guidelines to drive obligors into noncompliance by reducing their spendable income below subsistence level.


GUIDELINE 5. FEDERAL STATUTES

    These guidelines have been drafted in an attempt to comply with, and should be construed to conform with applicable federal statutes.

Commentary

    Every attempt was made to draft Guidelines for the state of Indiana that would comply with applicable federal statutes and regulations. Likewise, careful attention was paid to state law. IC 31_1_11.5_12 .

SUPPORT GUIDELINE 6. ADDITIONAL COMMENTARY

    Additional Commentary is offered to assist courts, practitioners and litigants in the application of the guidelines.

Commentary

Split or Joint Custody. The Indiana Child Support Guideline worksheet does not address the problem of establishing a support order in split or joint custody situations. IC 31_1_11.5_21(f) and (g) IC 31-17-2-13 and 31-17-2-4. Because of the Iinfinite possibilities that exist in terms of time spent with each parent, travel between parents, and other considerations,. These such determinations are left to the sound discretion of the trial courts for handling on a

case-by-case basis. in the handling of split or joint custody. A review of the guidelines of different states indicates differing methods of handling these situations. The court should be aware that when families are sharing physical custody, the total expenditures by the parents may be substantially affected in a variety of ways. The Indiana Guidelines are based on the economic assumption that the children live in one household only. By adjusting the percentage of support between the two households, based upon percentage of time, the standard of living the children enjoy in either household may be compromised. Where a split or joint custody situation results in a support order that deviates from the rebuttable presumption, the court must explain the rationale for such deviation in its order.

    In those situations where each parent has physical custody of one or more children (split custody), it is suggested that support be computed in the following manner:

    1. Compute the support a father would pay to a mother for the children in her custody as if they were the only children of the marriage.

    2. Compute the support a mother would pay to a father for the children in his custody as if they were the only children of the marriage.

    3. Subtract the lesser from the greater support amount.

    4. The parent who owes the greater amount of support pays the difference computed in step 3, above.

    This method of computation takes into account the fact that the first child in each home is the most expensive to support, as discussed in the commentary to Guideline One.

     Abatement of Support During Extended Visitation. Many of the same problems that are encountered in establishing support in split and joint custody arrangements exist in determining whether or not, or how much, to abate support during periods of extended visitation, and the subject is not addressed in the Guidelines. In considering abatement, courts and parties should consider such things as travel costs, length of stay, savings to the custodial parent, the respective incomes of the parents, and ongoing expenses of the custodial parent while the children are with the noncustodial parent. If the support obligation of the noncustodial parent is minimal, the custodial parent may not be able to meet the ongoing additional expenses occasioned by custody of the children if support is abated during extended visits.

    It is recommended that when visitation for periods of seven (7) days or longer occurs under a court order that consideration be given to abating support in an amount not to exceed fifty percent (50%) of the weekly support. This amount of abatement recognizes that the noncustodial parent will be bearing the routine child care expenses during visitation and that the custodial parent is relieved of those expenses. It also recognizes that the custodial parent has ongoing expenses in maintaining a year-round home for the child that do not abate during periods

of visitation. If the noncustodial parent is in arrears in support when visitation occurs, it is further recommended that he or she still be permitted to abate support, but that the regular support amount be required to be paid during visitation, with the abated amount applying toward the arrearage.

     Deviation From Guideline Amount for Regular Visitation. The computation of support under the Guidelines does not take into consideration credit for time the child(ren) spend with the noncustodial parent during regular visitation. If visits occur on alternate weekends, as is customary in many court orders, the noncustodial parent bears the costs associated with child rearing two (2) days of every fourteen (14) days, or 14.3% of the time. Taking into account the ongoing costs in the custodial home, it is recommended that the noncustodial parent's child support obligation (Line 6 of Worksheet) support be reduced by up to ten percent (10%) per week in situations where the noncustodial parent regularly exercises alternate weekend visitation. Presumably the noncustodial parent would then have additional discretionary income to spend on the needs of the child(ren) while visiting.
    
In addition to the economic aspects of visitation, a high value should be placed on visitation between the child(ren) and the noncustodial parent. In the vast majority of cases, maintaining a close relationship and frequent contact between the child(ren) and both parties is recognized as being in the best interest of the child. Therefore, courts should consider deviation from the Guideline when it will encourage visitation.

    It is not recommended, however, that a reduction of ten percent (10%) simply be given in each support order. The court should assure itself through evidence presented that the visitation will occur on a regular basis. Further, if support is set at a minimal amount, such a reduction in the support order could jeopardize the custodial parent's ability to support the child(ren). If that is the case, such a deviation from the Guideline should not be given.

     Support Schedule Not Based on Age of Child. The rates of support shown in the Guideline schedules for weekly support payments are not based on the age of the child. Some counties, and some states, are using schedules based on the age of the children, or the age of the oldest child. Typically, the age groupings are birth to age six, age six to age twelve, and age twelve and older. After reviewing extensive economic data, it was concluded that the significant change in the cost of child rearing comes when a child enters school. Using that information, the Committee opted for a schedule that was not based on age, but which considered the increased expense of school age children. A "blended rate" was devised; that is, the difference in expenditures were averaged over the period of birth to age eighteen. The "blended rate" may result in a slight bonus to custodial parents with a child or children under the age of six, but that was deemed preferable to adding the extra degree of complexity that would have resulted from age-based rates. It can therefore be said that ages of children are taken into consideration in the Guidelines, even though support is not specifically computed based on the age of the children.

     Tax Exemptions. Development of these Guidelines did not take into consideration the awarding of the income tax exemption. Instead, it is recommended that each case be reviewed on an individual basis and that a decision be made in the context of each case. Judges

and practitioners should be aware that under current law the court cannot award an exemption to a noncustodial parent, but the court may order the custodial parent to release or sign over the exemption for one or more of the children to the noncustodial parent pursuant to I.R.C. § 152(e). To effect this release, the custodial parent must sign and deliver to the noncustodial parent I.R.S. Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents. The noncustodial parent must then file this form with his or her tax return. The release may be made, pursuant to the Internal Revenue Code, annually, for a specified number of years or permanently. Judges may wish to consider ordering the release to be executed on an annual basis, contingent upon support being current at the end of the calendar year for which the exemption is ordered as an additional incentive to keep support payments current. It may also be helpful to specify a date by which the release is to be delivered to the noncustodial parent each year.

    Shifting the exemption for minor children does not alter the filing status of either parent. I.R.C. § 2(b) defines head of household in terms of the length of time the child resides with the taxpayer, not in terms of who claims the exemption. Therefore, a noncustodial parent's filing status is not elevated from single to head of household simply by claiming an exemption. Likewise, a custodial parent may still file as head of household even though the exemptions for all children living in the household have been released to the noncustodial parent.

    The work-related child care credit may still be claimed by a custodial parent who has released the exemption for the child for whom the credit is claimed, and the noncustodial parent cannot claim the work-related child care expense. This exemption may only be claimed by the parent who qualifies as the head of the household in which the child resides. I.R.C. Regulations, Section 1.44 A_1(b)(2). Neither does the release of exemption affect the ability of the head of household to claim an earned income credit under I.R.C. Section 32.

    In determining when to order a release of exemptions, it is recommended that at minimum the following factors be considered:

    (1) the value of the exemption at the marginal tax rate of each parent;

    (2) the income of each parent;

    (3) the age of the child(ren) and how long the exemption will be available;

    (4) the percentage of the cost of supporting the child(ren) borne by each             parent; and

    (5) the financial burden assumed by each parent under the property settlement             in the case.

     Cost of Transportation for Visitation. Courts should not automatically require the noncustodial parent to bear the entire expense for transportation of the child(ren) for purposes of visitation. Among other factors, consideration should be given to the reason for the

geographic distance between the parties and the financial resources of each party.

     Accountability of the Custodial Parent for Support Received. Quite commonly noncustodial parents request, or even demand, that the custodial parent provide an accounting for how support money is spent. While recognizing that in some instances an accounting may be justified, the Committee does not recommend that it be routinely used in support orders. The Indiana Legislature apparently recognized that an accounting may sometimes be needed when, in 1985, it passed into law IC 31_1_11.5_13(e) : , now IC 31-16-9-6.

    At the time of entering an order for support, or at any time thereafter, the court may make an order, upon a proper showing of the necessity therefore, requiring the spouse or other person receiving such support payments to render an accounting to the court of future expenditures upon such terms and conditions as the court shall decree.
    
    It is recommended that an accounting be ordered upon a showing of reasonable cause to believe that child support is not being used for the support of the child. However, an order for an accounting should not be made in cases where support received by the custodial parent is $50.00 or less per week. This provision is prospective in application and discretionary with the court. An accounting may not be ordered as to support payments previously paid.

    A custodial parent may be able to account for direct costs (clothing, school expenses, music lessons, etc.) but it should be remembered that it is extremely difficult to compile indirect costs (a share of housing, transportation, utilities, food, etc.) with any degree of accuracy. If a court found that a custodial parent was diverting support for his or her own personal use, the remedy is not clear. Perhaps, the scrutiny that comes with an accounting would itself resolve the problem.

     Emancipation;:Support Orders for Two or More Children. Support orders for two or more children, under the Guidelines, are stated as an in gross or total amount rather than on a per child basis. The total obligation will not decrease when the oldest child reaches twenty-one (21) years of age, or upon the occurrence of some other series of events that gives rise to emancipation, absent judicial modification of the order. Conversely, the law recognizes that where an order is framed in terms of an amount per child, an abatement of respective shares will occur upon each child's emancipation.

    The concept of a pro-rata delineation of support is generally inconsistent with the economic policy underlying the Guidelines (See "Economic Data Used in Developing Guidelines" in "Commentary" to Support Guideline 1). That policy recognizes that the amount of support required for two children is 1.5 times that required to support one child. The multiplication factor decreases as the number of children increases. If support were reduced by one half when the first of two children was emancipated, the remaining amount of support would be significantly below the Guideline amount for one child at the same parental income levels.


Support orders may, however, be framed to allow for automatic abatement of support upon the emancipation of the first child if that emancipation is by reaching age twenty-one (21) or by virtue of some other significant event that will not be disputed between the parties.

    EXAMPLE: Assume a combined weekly adjusted income of $1,000.00 provided solely by the noncustodial parent, and an order for support of three children. No other factors being considered, a support order would provide for payment of $285 per week for three children; $228 weekly upon the oldest child reaching age twenty-one (21) years of age; and $152 per week after the second oldest child reaches twenty-one (21), to and until the youngest child's twenty-first birthday, unless otherwise modified by the court.

It is recommended that such a delineation should be an exception and not the rule. It is incumbent upon counsel who represent parents in dissolutions to attempt to familiarize them with the need to judicially amend the order of support when children are emancipated and to discuss with the parties what constitutes emancipation.


Extraordinary Educational Expenses

The data upon which the Guideline schedules are based include a component for ordinary educational expenses. Any extraordinary educational expenses incurred on behalf of a child shall be considered apart from the total basic child support obligation.

Extraordinary educational expenses may be for elementary, secondary or post- secondary education, and should be limited to reasonable and necessary expenses for attending private or special schools, institutions of higher learning, and trade, business or technical schools to meet the particular educational needs of the child.

    a.    Elementary and Secondary Education. If the expenses are related to elementary or secondary education, the court may want to consider whether the expense is the result of a personal preference of one parent or whether both parents concur; if the parties would have incurred the expense while the family was intact; and whether or not education of the same or higher quality is available at less cost.

    b.    Post-Secondary Education. The authority of the Court to award post- secondary educational expenses is derived from IC 31-16-6-2. It is discretionary with the court to award post-secondary educational expenses and in what amount. In making such a decision, the court should consider post-secondary education to be a group effort, and weigh the ability of each parent to contribute to payment of the expense, as well as the ability of the student to pay a portion of the expense.

If the Court determines that an award of post-secondary educational expenses is appropriate, it should apportion the expenses between the parents and the child, taking into consideration scholarships, grants, student loans, summer and school year employment and other

cost-reducing programs available to the student. These sources of assistance should be credited to the child's share of the educational expense.

Current provisions of the Internal Revenue Code provide tax credits and preferences which will subsidize the cost of a child's post-secondary education. While tax planning on the part of all parties will be needed to maximize the value of these subsidies, no one party should benefit from the tax treatment of post-secondary expenses. Courts may consider the total value of the tax subsidies prior to assigning the financial responsibility of post-secondary expenses to the parents and the child.

A determination of what constitutes educational expenses will be necessary and will generally include tuition, books, lab fees, supplies, student activity fees and the like. Room and board will also be included when the student resides on campus or otherwise is not with the custodial parent.

The impact of an award of post-secondary educational expenses is substantial upon the custodial and non-custodial parent and a reduction of the basic child support obligation attributable to the child in question will be required when the child resides on campus or otherwise is not with the custodial parent.

A consideration of the foregoing factors is addressed in the Worksheet on Post- Secondary Education Expense which should be utilized in making a fair distribution of this expense.

The court should require that a student maintain a certain minimum level of academic performance to remain eligible for parental assistance and should include such a provision in its order.         
The court may limit consideration of college expenses to the cost of state supported colleges and universities or otherwise may require that the income level of the family and the achievement level of the child be sufficient to justify the expense of private school.

The court may wish to consider in the category of "Other" educational costs (Line B(5) of the Worksheet) such items as transportation, car insurance, clothing, entertainment and incidental expenses.

    c. Use of Post-Secondary Education Worksheet

The Worksheet makes two determinations. Section One determines the obligation of each parent for payment of post-secondary education expenses based upon his or her pro-rata share of the weekly adjusted income from the Child Support Obligation Worksheet after contribution from the student toward those costs. The method of paying such obligation should be addressed in the court's order. When the student remains at home with the custodial parent while attending an institution of higher learning, generally no reduction to the non-custodial parent's support obligation will occur and Section Two of the worksheet need not be completed.

Section Two determines the amount of each parent's weekly support obligation for the student who does not live at home year round. The amount attributable to the student while at home has been annualized to avoid weekly variations in the order. It further addresses the provisions of IC 31-16-6-2(b) which require a reduction in the child support obligation when the court orders the payment of educational expenses which are duplicated or would otherwise be paid to the custodial parent. In determining the reduction, the student is treated as emancipated. This treatment recognizes that the diminishing marginal effect of additional children is due to economies of scale in consumption and not the age of the children. A second child becomes the "first child" in terms of consumption and the custodial parent will receive Guideline child support on that basis.

Section Two applies when the parties' only child attending school does not reside with the custodial parent while attending school, as well as when the parties have more than one child and one resides away from home while attending school and the other child(ren) remain at home.

Line E of the Worksheet determines the percentage of the year the student lives at home. Line F is used to enter the basic child support obligation, from the Guideline Schedules for all of the children of the parties including the student who does not live at home year round. Line G is used to enter the amount of support for those children who are not living away from home. If the student is the only child, Line G will be $0.00. The difference between Lines F and G is the total support obligation attributable to the student. This is entered on Line H. By multiplying the percentage of the year the student lives at home, times the support obligation attributable to the student, the worksheet pro rates to a weekly basis the total support obligation attributed to the student. This is computed on Line I. The parents' pro rata share of this obligation is computed in Line J. This result is included in section 7 of the Child Support Obligation Worksheet.

a. The One Child Situation. When the parties' only child is a student who does not live at home with the custodial parent while attending school, Section Two establishes the weekly support obligation for that child on Line I. The regular Child Support Obligation Worksheet should be completed through Line 5 for that child and the annualized obligation from Line J of the Post- Secondary Education Worksheet is entered on Line 7 with an explanation of the deviation in the order or decree.

b. The More Than One Child Situation.
When the parties have more than one child, Section Two requires the preparation of a regular Child Support Obligation Worksheet applicable only to the child(ren) who regularly reside with the custodial parent, and for a determination of that support obligation. The annualized obligation from Line (J) of the Education Worksheet is then inserted on Line 7 of the regular support Worksheet as an addition to the Parent's Child Support Obligation on Line 6. An explanation of the increase in the support obligation should then appear in the order or decree.

In both situations the Child Support Obligation Worksheet and the Post-Secondary Education Worksheet must be filed with the court. This includes cases in which agreed orders are submitted.


When more than one child lives away from home while attending school, Section One of the Post Secondary Education Worksheet should be prepared for each child. However, Section Two should be completed once for all children living away from home while attending school. The number used to fill in the blank in Line E should be the average number of weeks these children live at home. For example, if one child lives at home for ten (10) weeks and another child lives at home for sixteen (16) weeks, the average number of weeks will be thirteen (13). This number would then be inserted in the blank on Line E which is then divided by 52 weeks.


    


The Court directs that the sample document entitled WORKSHEET -- CHILD SUPPORT OBLIGATION found and completely contained on page 321 of the 1998 Indiana Rules of Court be stricken and that the following two pages replace the deleted page. In other words, the WORKSHEET -- CHILD SUPPORT OBLIGATION is to be replaced with the following CHILD SUPPORT OBLIGATION WORKSHEET, and the following POST-SECONDARY EDUCATION WORKSHEET is to be added as a new worksheet on its own separate page in the Indiana Rules of Court.


Each party shall complete that portion of the worksheet that applies to him or her, sign the form and file it with the court. This worksheet is required in all proceedings establishing or modifying child support.
IN RE:CASE NO:
FATHER:
MOTHER:
CHILD SUPPORT OBLIGATION WORKSHEET
Children
DOB
Children
DOB
1. WEEKLY GROSS INCOME
Subsequent Children Multipliers (Circle .935 .903 .878 .863 .854)
FATHER
MOTHER
    A.    Child Support [Court Order for Prior Born Child(ren)]
    B.    Child Support [Legal Duty for Prior Born Child(ren)]
    C.    Maintenance Paid
    D.    WEEKLY ADJUSTED INCOME (WAI)
        Line 1 minus 1A, 1B, and 1C
2.    PERCENTAGE SHARE OF TOTAL WAI
%
%
    A.    Work-Related Child Care Expenses
3.    COMBINED WEEKLY ADJUSTED INCOME (Line 1D minus Line 2A)
4.    BASIC CHILD SUPPORT OBLIGATION
        Apply CWAI to Guideline Schedules
    A.    Work-Related Child Care Expense
    B.    Weekly Premium - Children's Portion of Health Insurance only
5.    TOTAL CHILD SUPPORT OBLIGATION     (Line 4 plus 4A and 4B)
6.    PARENTS' CHILD SUPPORT OBLIGATION (Line 2 times Line 5)
7.     ADJUSTMENTS
    [ ] Obligation from Post-Secondary Education Worksheet Line J

    [ ] Child(ren)'s Portion of Weekly Health Insurance Premium $ (This will be a credit to the payor)
    
    [ ] Visitation Credit $ .

+_________

-__________

-__________

+__________

-___________

-___________

8.    RECOMMENDED CHILD SUPPORT OBLIGATION
EXPLAIN ANY DEVIATION FROM GUIDELINE SCHEDULES IN ORDER/DECREE .
I affirm under penalties for perjury that the foregoing representations are true.

Father:______________________________________

Dated: ____________________ Mother:______________________________________

UNINSURED HEALTH CARE EXPENSE CALCULATION
A.    Custodial Parent Annual Obligation: (Line 4) x 52 weeks x .06 = $ .
B.    Balance of Annual Expenses to be Paid: (Line 2) % by Father; % by Mother.

IN RE:                    CASE NO:
                        FATHER:
                        MOTHER:
POST-SECONDARY EDUCATION WORKSHEET
Child: DOB:
SECTION ONE: DETERMINATION OF EDUCATION EXPENSE OBLIGATION Father Mother
A. Parents' Percentage Share of Total Weekly Adjusted Income
From Line 2 of Child Support Worksheet
% %
B. Educational Costs:
    (1)    Tuition    
    (2)    Room & Board    
    (3)    Books    
    (4)    Fees    
    (5)    Other    
TOTAL EDUCATIONAL COSTS    (Part B., Lines 1-5)    
C. Child's Share of Costs
    (1)    Scholarships        
    (2)    Grants in Aid        
    (3)    Student Loans        
    (4)    Child's Cash Share    
    (5)    Other            
TOTAL CREDITS (Part C., Lines 1-5)            
D. Parents' Total Obligations: Subtract Total Credits From Total Costs
Parents' Share: Line A. x Line D. $ $
SECTION TWO: DETERMINATION OF SUPPORT WHILE STUDENT AT HOME
E. Weeks Student Lives at Home _______ Divided by 52 = %
F. Basic Child Support Obligation For All Children, Including Student
(Apply CWAI from Line 3 of Child Support Worksheet to Guideline Schedule)    
G. Basic Child Support Obligation for Children Living with Custodial Parent    
From Line 4 of Child Support Worksheet; If student is only child, this amount is $0    
H. Weekly Child Support Obligation Attributable to Student Living Away From Home         Subtract Line G. from Line F.
I. Calculation of Support Obligation For Student
    Multiply Line H. _____ x Line E. ______

J. Parent's Weekly Child Support Obligation: Line A. x Line I.

$

$

     Line J of Section Two will be reflected in Section 7 of the Child Support Worksheet resulting in the Recommended Support Obligation.



The Court directs that an Index be added at the end of the Indiana Child Support Rules and Guidelines in the published Indiana Rules of Court. The Court directs West Publishing to include the Index immediately following the WORKSHEETS and immediately before the section entitled STATE OF INDIANA GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS. On all entries, where '[insert page#]' is designated, West Publishing is directed to determine the appropriate page number in future editions of the Indiana Rules of Court and to insert that page number in the text of the published rules. The Index to be added follows:

                     Index

Abatement During Extended Visitation            [insert page#]
Child Care Expense                         [insert page#]
Deviation, situations calling for                  [insert page#]
Deviation, Support Rule 3                     [insert page#]
Deviation, statutory factors for                 [insert page#]
Educational Expenses, treatment of                 [insert page#]
Educational Worksheet, use of                 [insert page#]
Emancipation, effect of                     [insert page#]
Factors for Subsequent Children                 [insert page#]
Gross Income, defined                     [insert page#]
Gross Income, determination of                 [insert page#]
Health Insurance Costs, treatment of              [insert page#]
Health Care Expense, treatment of                 [insert page#]
Health Care Expense, 6% calculation             [insert page#]
Imputing Income                         [insert page#]
Income In Excess of Guidelines                 [insert page#]
Income Shares Model, methodology             [insert page#]
Income, verification of                     [insert page#]
Joint Custody                         [insert page#]
Legal Duty To Support (no existing order)             [insert page#]
Modification of Support                     [insert page#]
Modification of support in Prior Marriage             [insert page#]
Overtime Income, treatment of                 [insert page#]
Phasing in Support Order                     [insert page#]
Potential Income, defined                     [insert page#]
Potential Income, treatment of                 [insert page#]
Presumption, Support Rule 2                 [insert page#]
Prior-Born Children, effect of                 [insert page#]
Rebuttable Presumption                     [insert page#]

Self Employment Income, defined                 [insert page#]
Self Employment Income, treatment of             [insert page#]
Split Custody                         [insert page#]
Subsequent Children, effect of                 [insert page#]
Tax Exemption                         [insert page#]
Temporary Maintenance, limitation of             [insert page#]
Visitation, reason for deviation (10% "rule")          [insert page#]
Visitation, transportation costs                 [insert page#]
Weekly Adjusted Income, computation of             [insert page#]
Weekly Gross Income, defined                 [insert page#]
Weekly Gross Income, determination of             [insert page#]
Work-Related Child Care Expense                 [insert page#]
Worksheet, requirement of                     [insert page#]
Worksheet, Child Support Obligation             [insert page#]
Worksheet, Post-Secondary Education             [insert page#]


Further directions to West Publishing: The Court directs that there are no changes to the STATE OF INDIANA GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS. The Court directs that West's current practice of using smaller typeface for the Commentary than that used for the Rules and Guidelines is to be continued in future editions of the Indiana Rules of Court.

------------- end of attachment ------------------


STATE OF INDIANA

GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS

Combined Weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five
Children
Maximum Spouse and Children 50%
$100 $25 $50 $50 $50 $50 $50
110 26 50 55 55 55 55
120 29 50 60 60 60 60
130 31 50 65 65 65 65
140 34 51 70 70 70 70
150 36 54 75 75 75 75
160 38 57 77 80 80 80
170 41 62 78 85 85 85
180 43 65 81 90 90 90
190 46 69 86 95 95 95
200 48 72 90 100 100 100
210 50 75 94 105 105 105
220 51 77 96 108 110 110
230 53 80 100 113 115 115
240 55 83 104 117 120 120
250 56 84 105 118 125 125
260 58 87 109 123 130 130
270 60 90 113 127 135 135
280 62 93 116 131 139 140
290 63 95 119 134 142 145
300 64 96 120 135 143 150
310 66 99 124 140 149 155
320 68 102 128 144 153 160
330 69 104 130 146 155 165
340 71 107 134 151 160 170
350 73 110 138 155 165 175
360 74 111 139 156 166 180
370 75 113 141 159 169 185
380 77 116 145 163 173 190
390 78 117 146 164 174 195
400 79 119 149 168 179 200
410 81 122 153 172 183 205
420 82 123 154 173 184 210
430 83 125 156 176 187 215
440 84 126 158 178 189 220
450 86 129 161 181 192 225
460 87 131 164 185 197 230
470 88 132 165 186 198 235
480 89 134 168 189 201 240
490 91 137 171 192 204 245
500 92 138 173 195 207 250


GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS


Combined weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five Children Maximum Spouse and children
50%
510 93 140 175 197 209 255
520 94 141 176 198 210 260
530 96 144 180 203 216 265
540 97 146 183 206 219 270
550 98 147 184 207 220 275
560 99 149 186 209 222 280
570 101 152 190 214 227 285
580 102 153 191 215 228 290
590 103 155 194 218 232 295
600 104 156 195 219 233 300
610 105 158 198 223 237 305
620 107 161 201 226 240 310
630 108 162 203 228 242 315
640 109 164 205 231 245 320
650 110 165 206 232 247 325
660 111 167 209 235 250 330
670 113 170 213 240 255 335
680 114 171 214 241 256 340
690 115 173 216 243 258 345
700 116 174 218 245 260 350
710 117 176 220 248 264 355
720 119 179 224 252 268 360
730 120 180 225 253 269 365
740 121 182 228 257 273 370
750 122 183 229 258 274 375
760 123 185 231 260 276 380
770 125 188 235 264 281 385
780 126 189 236 266 283 390
790 127 191 239 269 286 395
800 128 192 240 270 287 400
810 129 194 243 273 290 405
820 131 197 246 277 294 410
830 132 198 248 279 296 415
840 133 200 250 281 299 420
850 134 201 251 282 300 425
860 135 203 254 286 304 430
870 137 206 258 290 308 435
880 138 207 259 291 309 440
890 139 209 261 294 312 445
900 140 210 263 296 315 450
910 141 212 265 298 317 455
920 142 213 266 299 318 460
930 144 216 270 304 323 465
GUIDELINE SCHEDULE FOR WEEKLY CHILD SUPPORT


Combined weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five Children Maximum Spouse and children
50%
940 145 218 273 307 326 470
950 146 219 274 308 327 475
960 147 221 276 311 330 480
970 148 222 278 313 333 485
980 149 224 280 315 335 490
990 151 227 284 320 340 495
1000 152 228 285 321 341 500
1010 153 230 288 324 344 505
1020 154 231 289 325 345 510
1030 155 233 291 327 347 515
1040 156 234 293 330 351 520
1050 158 237 296 333 354 525
1060 159 239 299 336 357 530
1070 160 240 300 338 359 535
1080 161 242 303 341 362 540
1090 162 243 304 342 363 545
1100 163 245 306 344 366 550
1110 165 248 310 349 371 555
1120 166 249 311 350 372 560
1130 167 251 314 353 375 565
1140 168 252 315 354 376 570
1150 169 254 318 358 380 575
1160 170 255 319 359 381 580
1170 172 258 323 363 386 585
1180 173 260 325 366 389 590
1190 174 261 326 367 390 595
1200 175 263 329 370 393 600
1210 176 264 330 371 394 605
1220 177 266 333 375 398 610
1230 179 269 336 378 402 615
1240 180 270 338 380 404 620
1250 181 272 340 383 407 625
1260 182 273 341 384 408 630
1270 183 275 344 387 411 635
1280 184 276 345 388 412 640
1290 186 279 349 393 418 645
1300 187 281 351 395 420 650
1310 189 282 353 397 422 655
1320 189 284 355 399 424 660
1330 190 285 356 401 426 665
1340 191 287 359 404 429 670
1350 193 290 363 408 434 675
1360 194 291 364 410 436 680

GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS

Combined weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five Children Maximum Spouse and children
50%
1370 195 293 366 412 438 685
1380 196 294 368 414 440 690
1390 197 296 370 416 442 695
1400 198 297 371 417 443 700
1410 200 300 375 422 448 705
1420 201 302 378 425 452 710
1430 202 303 379 426 453 715
1440 203 305 381 429 456 720
1450 204 306 383 431 458 725
1460 205 308 385 433 460 730
1470 207 311 389 438 465 735
1480 208 312 390 439 466 740
1490 209 314 393 442 470 745
1500 210 315 394 443 471 750
1510 211 317 396 446 474 755
1520 212 318 398 448 476 760
1530 214 321 401 451 479 765
1540 215 323 404 455 483 770
1550 216 324 405 456 485 775
1560 217 326 408 459 488 780
1570 218 327 409 460 489 785
1580 219 329 411 462 491 790
1590 221 332 415 467 496 795
1600 222 333 416 468 497 800
1610 223 335 419 471 500 805
1620 224 336 420 473 503 810
1630 225 338 422 476 506 815
1640 226 339 424 477 507 820
1650 228 342 428 482 512 825
1660 229 344 430 484 514 830
1670 230 345 431 485 515 835
1680 231 347 434 488 519 840
1690 232 348 435 489 520 845
1700 233 350 438 493 524 850
1710 235 343 441 496 527 855
1720 236 354 443 498 529 860
1730 237 356 445 501 532 865
1740 238 357 446 502 533 870
1750 239 359 449 505 537 875
1760 240 360 450 506 538 880
1770 242 363 454 511 543 885
1780 243 365 456 513 545 890
1790 244 366 458 515 547 895

GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS

Combined weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five Children Maximum Spouse and children
50%
1800 245 368 460 518 550 900
1810 246 369 461 519 551 905
1820 247 371 464 522 555 910
1830 249 374 468 527 560 915
1840 250 375 469 528 561 920
1850 251 377 471 530 563 925
1860 252 378 473 532 565 930
1870 253 380 475 534 567 935
1880 254 381 476 536 570 940
1890 256 384 480 540 574 945
1900 257 386 483 543 577 950
1910 258 387 484 545 579 955
1920 259 389 486 547 581 960
1930 260 390 488 549 583 965
1940 261 392 490 551 585 970
1950 263 395 494 556 591 975
1960 264 396 495 557 592 980
1970 265 398 498 560 595 985
1980 266 399 499 561 596 990
1990 267 401 501 564 599 995
2000 268 402 503 566 601 1000
2010 269 404 505 568 604 1005
2020 269 404 505 568 604 1010
2030 270 405 506 569 605 1015
2040 270 405 506 569 605 1020
2050 271 407 509 573 609 1025
2060 271 407 509 573 609 1030
2070 272 408 510 574 610 1035
2080 272 408 510 574 610 1040
2090 272 408 510 574 610 1045
2100 273 410 513 577 613 1050
2110 273 410 513 577 613 1055
2120 274 411 514 578 614 1060
2130 274 411 514 578 614 1065
2140 275 413 516 581 617 1070
2150 275 413 516 581 617 1075
2160 275 413 516 581 617 1080
2170 276 414 518 583 619 1085
2180 277 414 518 583 619 1090
2190 277 416 520 585 622 1095
2200 277 416 520 585 622 1100
2210 277 416 520 585 622 1105
2220 278 417 521 586 623 1110

GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS

Combined weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five Children Maximum Spouse and children
50%
2230 278 417 521 586 623 1115
2240 279 419 524 590 627 1120
2250 279 419 524 590 627 1125
2260 279 419 524 590 627 1130
2270 280 420 525 591 628 1135
2280 280 420 525 591 628 1140
2290 281 422 525 594 631 1145
2300 281 422 528 594 631 1150
2310 281 422 528 594 631 1155
2320 282 423 529 595 632 1160
2330 282 423 529 595 632 1165
2340 283 425 531 597 634 1170
2350 283 425 531 597 634 1175
2360 283 425 531 597 634 1180
2370 284 426 533 600 638 1185
2380 284 426 533 600 638 1190
2390 284 426 533 600 638 1195
2400 285 428 535 602 640 1200
2410 285 428 535 602 640 1205
2420 286 429 536 603 641 1210
2430 286 429 536 603 641 1215
2440 286 429 536 603 641 1220
2450 287 431 539 606 644 1225
2460 287 431 539 606 644 1230
2470 287 431 539 606 644 1235
2480 288 432 540 608 646 1240
2490 288 432 540 608 646 1245
2500 288 432 540 608 646 1250
2510 289 434 543 611 649 1255
2520 289 434 543 611 649 1260
2530 289 434 543 611 649 1265
2540 290 435 544 612 650 1270
2550 290 435 544 612 650 1275
2560 291 437 546 614 652 1280
2570 291 437 546 614 652 1285
2580 291 437 546 614 652 1290
2590 292 438 548 617 656 1295
2600 292 438 548 617 656 1300
2610 292 438 548 617 656 1305
2620 293 440 550 619 658 1310
2630 293 440 550 619 658 1315
2640 293 440 550 619 658 1320
2650 294 441 551 620 659 1325

GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS

Combined weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five Children Maximum Spouse and children
50%
2660 294 441 551 620 659 1330
2670 294 441 551 620 659 1335
2680 295 443 554 623 662 1340
2690 295 443 554 623 662 1345
2700 295 443 554 623 662 1350
2710 296 444 555 624 663 1355
2720 296 444 555 624 663 1360
2730 296 444 555 624 663 1365
2740 297 446 558 628 667 1370
2750 297 446 558 628 667 1375
2760 297 446 558 628 667 1380
2770 298 447 559 629 668 1385
2780 298 447 559 629 668 1390
2790 298 447 559 629 668 1395
2800 299 449 561 631 670 1400
2810 299 449 561 631 670 1405
2820 299 449 561 631 670 1410
2830 300 450 563 633 673 1415
2840 300 450 563 633 673 1420
2850 300 450 563 633 673 1425
2860 300 450 563 633 673 1430
2870 301 452 565 636 676 1435
2880 301 452 565 636 676 1440
2890 301 452 565 636 676 1445
2900 302 453 566 637 677 1450
2910 302 453 566 637 677 1455
2920 302 453 566 637 677 1460
2930 303 455 569 640 680 1465
2940 303 455 569 640 680 1470
2950 303 455 569 640 680 1475
2960 304 456 570 641 681 1480
2970 304 456 570 641 681 1485
2980 304 456 570 641 681 1490
2990 304 456 570 641 681 1495
3000 305 458 573 645 685 1500
3010 305 458 573 645 685 1505
3020 305 458 573 645 685 1510
3030 306 459 574 646 686 1515
3040 306 459 574 646 686 1520
3050 306 459 574 646 686 1525
3060 306 459 574 647 686 1530
3070 307 461 576 648 689 1535
3080 307 461 576 648 689 1540

GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS

Combined weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five Children Maximum Spouse and children
50%
3090 307 461 576 648 689 1545
3100 308 462 578 650 691 1550
3110 308 462 578 650 691 1555
3120 308 462 578 650 691 1560
3130 309 464 580 653 694 1565
3140 309 464 580 653 694 1570
3150 309 464 580 653 694 1575
3160 309 464 580 653 694 1580
3170 310 465 581 654 695 1585
3180 310 465 581 654 695 1590
3190 310 465 581 654 695 1595
3200 310 465 581 654 695 1600
3210 311 467 584 657 698 1605
3220 311 467 584 657 698 1610
3230 311 467 584 657 698 1615
3240 312 468 585 658 699 1620
3250 312 468 585 658 699 1625
3260 312 468 585 658 699 1630
3270 312 468 585 658 699 1635
3280 313 470 588 662 703 1640
3290 313 470 588 662 703 1645
3300 313 470 588 662 703 1650
3310 314 471 589 663 704 1655
3320 314 471 589 663 704 1660
3330 314 471 589 663 704 1665
3340 314 471 589 663 704 1670
3350 315 473 591 665 707 1675
3360 315 473 591 665 707 1680
3370 315 473 591 665 707 1685
3380 315 473 591 665 707 1690
3390 316 474 593 667 709 1695
3400 316 474 593 667 709 1700
3410 316 474 593 667 709 1705
3420 316 474 593 667 709 1710
3430 317 476 595 669 711 1715
3440 317 476 595 669 711 1720
3450 317 476 595 669 711 1725
3460 317 476 595 669 711 1730
3470 318 477 596 671 713 1735
3480 318 477 596 674 713 1740
3490 318 477 596 674 713 1745
3500 319 479 599 674 716 1750
3510 319 479 599 674 716 1755

GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS

Combined weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five Children Maximum Spouse and children
50%
3520 319 479 599 674 716 1760
3530 319 479 599 674 716 1765
3540 320 480 600 675 717 1770
3550 320 480 600 675 717 1775
3560 320 480 600 675 717 1780
3570 320 480 600 675 717 1785
3580 321 482 603 678 720 1790
3590 321 482 603 678 720 1795
3600 321 482 603 678 720 1800
3610 321 482 603 678 720 1805
3620 322 483 604 680 723 1810
3630 322 483 604 680 723 1815
3640 322 483 604 680 723 1820
3650 322 483 604 680 723 1825
3660 323 485 606 682 725 1830
3670 323 485 606 682 725 1835
3680 323 485 606 682 725 1840
3690 323 485 606 682 725 1845
3700 323 485 606 682 725 1850
3710 324 486 608 684 727 1855
3720 324 486 608 684 727 1860
3730 324 486 608 684 727 1865
3740 324 486 608 684 727 1870
3750 325 488 610 686 729 1875
3760 325 488 610 686 729 1880
3770 325 488 610 686 729 1885
3780 325 488 610 686 729 1890
3790 326 489 611 687 730 1895
3800 326 489 611 687 730 1900
3810 326 489 611 687 730 1905
3820 326 489 611 687 730 1910
3830 327 491 614 691 734 1915
3840 327 491 614 691 734 1920
3850 327 491 614 691 734 1925
3860 327 491 614 691 734 1930
3870 327 491 614 691 734 1935
3880 328 492 615 692 735 1940
3890 328 492 615 692 735 1945
3900 328 492 615 692 735 1950
3910 328 492 615 692 735 1955
3920 329 494 618 695 738 1960
3930 329 494 618 695 738 1965
3940 329 494 618 695 738 1970

GUIDELINE SCHEDULES FOR WEEKLY SUPPORT PAYMENTS

Combined weekly adjusted income One
Child
Two
Children
Three Children Four
Children
Five Children Maximum Spouse and children
50%
3950 329 494 618 695 738 1975
3960 330 495 619 696 740 1980
3970 330 495 619 696 740 1985
3980 330 495 619 696 740 1990
3990 330 495 619 696 740 1995
4000 330 495 619 696 740 2000

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