Kansas Child Support PDF Details

In Kansas, the child support form is a legal document that helps to ensure that both parents are contributing financially to the support of their children. The form is used to calculate the amount of child support that should be paid, and it can be filled out either by the parents or by a lawyer. There are several factors that are taken into account when calculating child support, and the final amount may vary depending on the circumstances. If you have any questions about how to fill out the Kansas child support form, or if you need help negotiating a fair agreement with your ex-spouse, please contact a lawyer today.

We've collected some interesting information about the kansas child support. It's definitely worth making the effort to read through this just before you start submitting your form.

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Form NameKansas Child Support
Form Length95 pages
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Avg. time to fill out23 min 45 sec
Other nameshow to ks child support, child support worksheet kansas, kansas child support, ks child support

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KANSAS

CHILD SUPPORT GUIDELINES

Pursuant to Kansas Supreme Court Administrative Order No. 260 261 Amended March 26, 2012

Effective April 1, 2012

 

 

 

TABLE OF CONTENTS

 

I.

USE OF THE GUIDELINES

1

II.

DEFINITIONS AND EXPLANATION

2

 

II.A.

Child Support

2

 

II.B.

Child Support Worksheet

2

 

II.C.

Child Support Schedules

2

 

II.D.

Domestic Gross Income - Wage Earner

3

 

II.E.

Income Computation - Self-Employed

4

 

 

II.E.1. Self-Employment Gross Income

4

 

 

II.E.2. Reasonable Business Expenses

4

 

 

II.E.3. Domestic Gross Income - Self-Employed

4

 

II.F.

Imputed Income

4

 

II.G.

Child Support Income

5

 

II.H.

Child Support Adjustments

5

III.

GENERAL INSTRUCTIONS

5

 

III.A.

Documentation

5

 

III.B.

Applications

6

 

 

III.B.1. Rounding

6

 

 

III.B.2. Age

6

 

 

III.B.3. Income Beyond the Child Support Schedule

6

 

 

III.B.4. More than Six Children

6

 

 

III.B.5. Divided Residency Situations

7

 

 

III.B.6. Multiple-Family Application

7

 

 

III.B.7. Sharing Equal or Nearly Equal Time and Expenses

8

 

 

III.B.8. Residence with a Third Party

12

 

 

III.B.9. Interstate Pay Differential

12

 

 

III.B.10. Birth Expenses

13

IV.

SPECIFIC INSTRUCTIONS FOR THE WORKSHEET

13

 

IV.A.

Income Computation - Wage Earner (Section A)

13

 

IV.B.

Income Computation - Self-Employed (Section B)

13

 

IV.C.

Adjustments to Domestic Gross Income (Section C)

13

 

 

IV.C 1.

Domestic Gross Income (Line C.1)

14

 

 

IV.C 2.

Court-Ordered Child Support Paid (Line C.2)

14

 

 

IV.C 3.

Court-Ordered Maintenance Paid (Line C.3)

14

 

 

IV.C 4.

Court-Ordered Maintenance Received (Line C.4)

14

 

 

IV.C 5.

Child Support Income (Line C.5)

14

 

IV.D.

Computation of Child Support (Section D)

14

 

 

IV.D.1. Child Support Income (Line D.1)

14

 

 

IV.D.2. Proportionate Shares of Combined Income (Line D.2)

15

 

 

 

I

 

 

IV.D.3. Gross Child Support Obligation (Line D.3)

15

 

IV.D.4. Health, Dental, Orthodontic, and Optometric Expenses (Line D.4)

 

......................................................................................................

15

 

IV.D.5. Work-Related Child Care Costs (Line D.5)

16

 

IV.D.6. Parents’ Total Child Support Obligation (Line D.6)

17

 

IV.D.7. Parental Child Support Obligation (Line D.7)

17

 

IV.D.8. Adjustment for Health, Dental, Orthodontic, and Optometric

 

 

Premiums and Work-Related Child Care Costs (Line D.8)

17

 

IV.D.9. Basic Parental Child Support Obligation (Line D.9)

18

 

IV.E. Child Support Adjustments (Section E)

18

 

IV.E.1. Long-Distance Parenting Time Costs (Line E.1)

18

 

IV.E.2. Parenting Time Adjustment (Line E.2)

18

 

IV.E.3. Income Tax Considerations (Line E.3)

20

 

IV.E.4. Special Needs or Extraordinary Expenses (Line E.4)

20

 

IV.E.5. Support of Children Beyond the Age of Majority (Line E.5)

21

 

IV.E.6. Overall Financial Conditions of the Parties (Line E.6)

21

 

IV.E.7. Total (Line E.7)

22

 

IV.F. Deviation(s) From Rebuttable Presumption Amount (Section F)

22

 

IV.F.1. Basic Parental Child Support Obligation (Line F.1)

22

 

IV.F.2. Total Child Support Adjustments (Line F.2)

22

 

IV.F.3. Adjusted Subtotal (Line F.3)

22

 

IV.F.4. Equal Parenting Time Obligation

22

 

IV.F.4. IVF.5. Enforcement Fee Allowance (Line F.4 F.5)

22

 

IV.F.5. IV.F.6 Net Parental Child Support Obligation (Line F.5 F.6)

23

 

IV.G. Payment of Child Support

23

V.

CHANGE OF CIRCUMSTANCES

24

VI.

REVIEW OF GUIDELINES

25

ENDNOTES

26

APPENDIX I

31

 

Child Support Worksheet

31

APPENDIX II

33

 

Child Support Schedules

33

APPENDIX III

45

 

Domestic Relations Affidavit

45

APPENDIX IV

54

 

Interstate Pay Differential

54

APPENDIX V

60

 

Income Tax Considerations

60

 

Section A - Dependent’s Exemption And Child Tax Credit

60

 

Section B – Head of Household Adjustment

61

 

II

 

Section C – Additional Information

62

Federal Income Tax Factors

63

Kansas Income Tax Factors

64

APPENDIX VI

66

Cafeteria Plans and Salary Reduction Agreements

66

APPENDIX VII

67

Completed Sample Child Support Worksheet

67

Completed Sample Child Support Worksheet

69

Equal Parenting Time (EPT) Worksheet

71

APPENDIX VIII

72

Examples and Scenarios for Preparing the Child Support Worksheet

72

EXAMPLE 1. Section IV. Specific Instructions for the Worksheet

72

EXAMPLE 2. Section III. General Instructions

77

APPENDIX IX

79

Military Pay and Allowances

79

APPENDIX X

82

Example Plans for Sharing Direct Expenses Under III.B.7

82

APPENDIX XI

85

Shared Expense Formula Example

85

Equal Parenting Time (EPT) Worksheet (Sample)

87

Equal Parenting Time (EPT) Worksheet

88

TOPIC INDEX

89

III

KANSAS CHILD SUPPORT GUIDELINES

Pursuant to Kansas Supreme Court Administrative Order 260 261

Effective April 1, 2012

I.USE OF THE GUIDELINES

The Kansas Child Support Guidelines are the basis for establishing and reviewing child support orders in Kansas, including cases settled by agreement of the parties. Judges and hearing officers must follow the guidelines and the court shall consider all relevant evidence presented in setting an amount of child support.

The Net Parental Child Support Obligation is calculated by completing a Child Support Worksheet (Appendix I).

The calculation of the respective parental child support obligations on Line D.9 of the worksheet is a rebuttable presumption of a reasonable child support order. If a party alleges that the Line D.9 support amount is unjust or inappropriate in a particular case, the party seeking the adjustment has the burden of proof to show that an adjustment should apply. If the court finds from relevant evidence that it is in the best interest of the child to make an adjustment, the court shall complete Section E of the Child Support Worksheet. The completion of Section E of the worksheet shall constitute the written findings for deviating from the rebuttable presumption.

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II.DEFINITIONS AND EXPLANATION II.A. Child Support

The purpose of child support is to provide for the needs of the child. The needs of the child are not limited to direct expenses for food, clothing, school, and entertainment. Child support is also to be used to provide for housing, utilities, transportation, and other indirect expenses related to the day-to-day care and well-being of the child.

II.B. Child Support Worksheet

The worksheet should contain the actual calculation of the child support based on Child Support Income, Work-Related Child Care Costs, Health, Dental, Orthodontic, and Optometric Insurance Premiums, and any Child Support Adjustments. (See Section IV, Specific Instructions for the Worksheet and Appendix VII for a completed sample worksheet.)

II.C. Child Support Schedules

The Child Support Schedules (Appendix II) are adopted by the Kansas Supreme Court based on the recommendation of the Kansas Child Support Guidelines Advisory Committee.1 The schedules are based upon national data regarding average family expenditures for children, which vary depending upon three major factors: the parents’ combined income, the number of children in the family, and the ages of the children.2 The schedules are derived from an economic model initially developed in 1987 by Dr. William Terrell.3 In the fall of 1989, Dr. Ann Coulson updated the schedules,4 which were then modified downward at lower income levels in 1990 at the Court’s request, and adjusted for current economic data in 1993.5 Dr. William Terrell reviewed various studies and foundation data in 1998 and 2002. These reviews led to updated schedule proposals; however, no changes were made in 1998. His more recent statistical analyses and attendant schedule changes provide the basis for the committee’s recommendations that were adopted by the Court in 2003.6 Dr. Jodi Messer-Pelkowski worked with Dr. Terrell during the review period which led to the adoption of Kansas Supreme Court Administrative Order No. 180 effective January 1, 2004, and took over Dr. Terrell’s work during 2005.7 Her analysis of economic data in spending on children served as the basis for the committee recommendations in 2007 and in 2011.

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The schedules take into consideration that income deductions for social security, federal retirement, and federal and state income taxes, as well as property taxes on owner-occupied housing, are not available to the family for spending.8 Thus, although the schedules use combined gross monthly income as an index that identifies values in the child support schedules, the entries in the schedules used to calculate the actual child support obligation are based upon either consumption spending9 or after-tax income, whichever is lower. The schedules also include a built-in reduction from average expenditures per child (the dissolution burden), because of the financial impact on the family of maintaining two households instead of one.10

II.D. Domestic Gross Income - Wage Earner

The Domestic Gross Income for the wage earner is income from all sources, including that which is regularly or periodically received, excluding public assistance and child support received for other children in the residency of either parent. For purposes of these guidelines, the term “public assistance” means all income, whether in cash or in-kind, which is received from public sources and for which the recipient is eligible on the basis of financial need. It includes, but is not limited to, Supplemental Security Income (SSI), Earned Income Credit (EIC), food stamps, Temporary Assistance for Needy Families (TANF), General Assistance (GA), Medicaid, Low Income Energy Assistance Program (LIEAP), Section 8, and other forms of public housing assistance.

It may be necessary for the court to consider historical information and the seasonal nature of employment. For example, if overtime is regularly earned by one of the parties, then a historical average of one year should be considered.

In instances where one or both of the parties is employed by a branch of the armed forces or is called to active duty by a branch of the armed forces, then the court shall include the basic pay of the party plus Basic Allowance for Housing (BAH) and Basic Allowance for Subsistence (BAS). The court may consider cost of living differences in determining the Domestic Gross Income. Depending upon the facts of the case, the court may consider the BAH II Incentive or Special Pays and other forms of pay as found in Appendix IX.

Frequently, a wage earner’s income is adjusted for a salary reduction arrangement for qualified benefits offered under a cafeteria plan (see Appendix VI). In such cases, the use of gross wages (total income before

3

any salary reduction amounts) results in the simplest and fairest application of the guidelines. Therefore, the gross income of the wage earner, regardless of whether it is taxable or nontaxable, is to be used to compute child support payments.

II.E. Income Computation - Self-Employed

II.E.1. Self-Employment Gross Income

Self-Employment Gross Income is income from self-employment and all other income including that which is regularly and periodically received from any source excluding public assistance and child support received for other children in the residency of either parent.

II.E.2. Reasonable Business Expenses

In cases of self-employed persons, Reasonable Business Expenses are those actual expenditures reasonably necessary for the production of income. Depreciation shall be included only if it is shown that it is reasonably necessary for the production of income. Reasonable Business Expenses shall include the additional self-employment tax paid over and above the FICA rate.

II.E.3. Domestic Gross Income - Self-Employed

Domestic Gross Income for self-employed persons is self-employment gross income less Reasonable Business Expenses.

II.F. Imputed Income

II.F.1. Income may be imputed to the parent not having primary residency11 in appropriate circumstances, including the following:

II.F.1.a. Absent substantial justification, it should be assumed that a parent is able to earn at least the federal minimum wage and to work 40 hours per week. Incarceration does not constitute substantial justification.

II.F.1.b. When a parent is deliberately unemployed, although capable of working full-time, employment potential and probable earnings may be based on the parent’s recent work history, occupational skills, and the prevailing job opportunities in the community.

4

II.F.1.c. If a parent is terminated from employment for misconduct, rather than laid off, their previous wage may be imputed, but shall not be less than federal minimum wage.

II.F.1.d. When a parent receives significant in-kind payment that reduces personal living expenses as a result of employment, such as a company car, free housing, or reimbursed meals, the value of such reimbursement should be added to gross income.

II.F.1.e. When there is evidence that a parent is deliberately underemployed for the purpose of avoiding child support, the court may evaluate the circumstances to determine whether actual or potential earnings should be used.

II.F.2. Income may be imputed to the parent having primary residency in appropriate circumstances, but should not result in a higher support obligation for the other parent.

II.G. Child Support Income

Child Support Income is the Domestic Gross Income after adjustments for child support paid in other cases and for maintenance paid or received in the present case or other cases. (See Section IV, Specific Instructions for the Worksheet, Subsection D.1 and Appendix VII for a sample worksheet.)

II.H. Child Support Adjustments

Child Support Adjustments are considerations of additions or subtractions from the Net Parental Child Support Obligation to be made if in the best interests of the child. (See Section IV, Specific Instructions for the Worksheet, Subsection E.)

III.GENERAL INSTRUCTIONS

III.A. Documentation

The party requesting a child support order or modification shall present to the court a completed worksheet, together with a completed Domestic Relations Affidavit (Appendix III). This information shall assist the court in confirming or adjusting the various amounts entered on the worksheet.

5

The information required shall be attached to the application for support or motion to modify support.

A worksheet approved by the court shall be filed in every case where an order of child support is entered.

III.B. Applications

III.B.1. Rounding

Calculations should be rounded to the nearest tenth for percentages.

Calculations should be rounded to the nearest dollar in all instances.

In using the Child Support Schedules for income amounts not shown, it may be necessary to round to the nearest basic child support obligation amounts.

III.B.2. Age

In determining the age of a child, use the age on the child’s nearest birthday.

III.B.3. Income Beyond the Child Support Schedule

If the Combined Child Support Income exceeds the highest amount shown on the schedules, the court should exercise its discretion by considering what amount of child support should be set in addition to the highest amount on the Child Support Schedule. For the convenience of the parties, a formula is contained at the end of each child support schedule to compute the amount that is not set forth on the schedules (see Appendix VIII, Example 2).

III.B.4. More than Six Children

If the parties share legal responsibility for more than six children, support should be based upon the established needs of the children and be greater than the amount of child support on the Six Child Families’ Schedule.

6

III.B.5. Divided Residency Situations

Divided Residency is when parents have two or more children and each parent has residency of one or more of the children.

For Divided Residency, if each parent has primary residency of one or more children, a worksheet should be prepared for each family unit using the Child Support Schedule which corresponds with the total number of children of the parties living in each family unit. If the parties’ children are covered by the same health insurance policy, the cost should be prorated based upon the number of children in each family unit. Upon completion of the two worksheets, the lower Net Parental Child Support Obligation is subtracted from the higher amount. The difference is the amount of child support the party having the higher obligation will pay to the party with the lower obligation. (See Appendix VIII, Example 1, Subsection D.2, Scenario 8.)

III.B.6. Multiple-Family Application

The Multiple-Family Application may be used to adjust the child support obligation of the parent not having primary residency when that parent has legal financial responsibility for the support of other children who reside with that parent. The Multiple-Family Application may be used only by a parent not having primary residency when establishing an original order of child support or an increase in support is sought by the parent having primary residency. If using the Multiple-Family Application will result in a gross child support obligation (Line D.3 in the Child Support Worksheet) below the poverty level, the use of the Multiple-Family Application is discretionary.

For the Multiple-Family Application, if the parent not having primary residency has children by another relationship who reside with him/her, use the Child Support Schedule representing the total number of children the parent not having primary residency is legally obligated to support to determine the basic child support obligation. (See Section IV, Specific Instructions for the Worksheet, Subsection D.3; and Appendix VIII, Example 1, Subsection D.2, Scenarios 6 and 7.)

If the wife of the parent not having primary residency or the parent not having primary residency herself is pregnant at the time of the motion to increase child support, the court shall complete two Child Support Worksheets, one with the Multiple-Family Application including the unborn child, and one without the unborn child. The court shall then order that,

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until the birth of the child, the child support amount from the Child Support Worksheet without a Multiple-Family Application based on the new child will be utilized. Beginning with the first payment following the birth of the child, the child support amount from the Child Support Worksheet including the new child shall be utilized.

In the instance of shared residency or divided residency, the Multiple- Family Application is available to either party in defense of a requested child support increase.

III.B.7. Sharing Equal or Nearly Equal Time and Expenses

Use of this section is discretionary with the court. Parents who share the children’s time equally or nearly equally may be eligible for one of the following: a parenting time adjustment (see Section IV, E. 2), the Shared Expense Formula (see Section III.B.7.a. immediately below, or the Equal Parenting Time formula (Section III.B.7.b). In most cases where Parents who share their children’s time equally or nearly equally but do not want or are not able to agree to share direct expenses should consider using the requesting a parenting time adjustment provided for in Section IV.E.2 or the Equal Parenting Time Formula (Section III.B.7.b) rather than use the Shared Expense Formula.

III.B.7.a. Shared Expense Formula

Sharing expenses and using the Shared Expense Formula is an alternative method of paying expenses related to the children. Sharing expenses and using the Shared Expense Formula is complicated and requires parents to communicate and cooperate regularly. Sharing expenses and using the formula should only be attempted by parents who communicate well, who are highly cooperative co-parents, who have the ability and willingness to keep accurate records for the period of time necessary to raise their children, who will share the children’s direct expenses in a timely manner, who have similar values and tastes, who have considered the current and future needs of their children carefully, and who are willing and able to resolve minor problems without the intervention of others.

III.B.7.a.(1) Court Approval. No Shared Expense Formula shall be ordered without the court having approved the following six requirements:

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III.B.7.a.(1)(a) Equal parenting time. A court must have made a determination that equal parenting time is in the best interests of the minor children. The children’s time with each parent must be regular and equal or nearly equal rather than equal based on a nonprimary residency extended parenting time basis (i.e., summer visitation, holidays, etc.).

III.B.7.a.(1)(b) Agreed Detailed Plan. The parties have executed a detailed written agreement to share the direct expenses of the children on an equal or nearly equal basis. Direct expenses include, but are not limited to, clothing and education expenses, but do not include food, transportation, housing, or utilities.

III.B.7.a.(1)(c) Unreimbursed health expenses (Section IV, Specific Instruction for the Worksheet, Subsection D.4.b) should continue to be shared in proportion to the parties’ income. See worksheet Line D.2.

III.B.7.a.(1)(d) Direct expenses may be shared by dividing each expense or by offsetting expenses. Samples of different expense sharing plans are shown at Appendix X of the Guidelines. These are shown for illustration purposes only.

III.B.7.a.(1)(e) Worksheet. The parties must present a child support worksheet using the shared expense formula.

III.B.7.a.(1)(f) Alternative dispute provision. The parties’ shared expense agreement must include an alternative dispute process for any disagreements the parents may have concerning the children’s expenses.

III.B.7.a.(2) Sanctions. Failure to share expenses pursuant to the expense sharing agreement or failure to abide by the time sharing agreement may result in termination of the use of the Shared Expense Formula or other appropriate sanctions.

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III.B.7.a.(3) Shared Expense Calculation. The support is calculated using one worksheet. The amount of the lower adjusted subtotal Net Parental Child Support Obligation (Line F.5 F.3) is subtracted from the higher adjusted subtotal amount and the difference is then multiplied by .50. The resulting amount is the child support the party having the higher obligation will pay to the party with the lower obligation. This amount is entered on Line F.4 of the child support worksheet for the parent with the higher adjusted subtotal on Line F.3.

III.B.7.b. Equal Parenting Time Formula

Applying the Equal Parenting Time Formula eliminates the need for parents to exchange receipts for the purpose of dividing their share of the direct expenses.

The Equal Parenting Time Formula is discretionary with the court and may be used to set child support when the court determines that: 1) a shared residential custody arrangement is in the best interest of the minor child, 2) the parents share the child’s time equally or nearly equally, and 3) one or more of the

following conditions apply:

i.the parties either do not agree to use the shared expense formula, or

ii.applying the Shared Expense Formula would place the parent who would otherwise be designated to pay the direct expenses without sufficient funds to be responsible for all direct expenses, or

iii.applying the Shared Expense Formula is not in the best interests of the child for other reasons.

Appendix XI provides a worksheet and an example. [Note: The Equal Parenting Time Formula replaces the Equal Parenting Time Adjustment (the 80/20 Rule) formerly found in Kansas Child Support Guidelines Section IV.E.2.c adopted in 2008.]

Unless otherwise ordered by the Court, if If the Equal Parenting Time formula is used to set child support, the parent with the lower net child support obligation from Line F.6, (the parent receiving support), shall be responsible for all direct expenses. Applying the Equal Parenting Time Formula eliminates the need for parents to

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exchange receipts for the purpose of dividing their share of the direct expenses.

The Equal Parenting Time Formula calculation shall consist of three steps:

Step 1: A child support worksheet shall be prepared. The amount of the lower amount of the adjusted subtotal on Line F.3 shall be subtracted from the higher adjusted subtotal on Line F.3. The resulting figure shall be divided by two and the remaining amount shall constitute the first portion.

Choose either Step 2.a. or 2.b. depending on whether the parents have a written agreement that they each provide clothing for the child in their own home.

Step 2.a: Absent a written agreement for each parent to provide the child’s clothing in their own home, Using the same child support worksheet, the Line D.3., child support obligation amount figure, will be multiplied by one of the following percentages:

13% of if total combined monthly child support income on Line D.1. is of equal to or less than $4,690 from Line A1;

15% of if total combined monthly child support income on Line D.1. is between more than $4,690 and less than $8,125 from line A1;

18% of if total combined monthly child support income on Line D.1. is equal to or greater than $8,125 from line A1, or;

Step 2.b: In the event that If the direct sharing plan directs each parents have a written agreement to each provide clothing for the child in their own home, then in that event, the Line D.3 child support obligation figure will be multiplied by one of the following percentages:

11% of if total combined monthly child support income on Line D.1. is of equal to or less than $4,690 from line A1;

13% of if total combined monthly child support income on Line D.1. is between more than $4,690 and less than $8,125 from line A1;

16% of if total combined monthly child support income on Line D.1. is equal to or greater than $8,125 from line A1, or;

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Choose either Step 3.a or 3.b. depending on which parent is designated to pay the direct expenses for the child.

Step 3.a. If the parent with the lower adjusted subtotal from

Line F.3 of the child support worksheet (the parent receiving support) is responsible for paying all direct expenses of the child, the resulting figure from Step 1 shall be added to the resulting figure from either Step 2.a or Step 2.b. This result shall be the amount the higher income parent pays to the lower income parent before the child support enforcement fee is calculated. parent’s child support amount. This amount is entered on Line F.4 of the child support worksheet. The Equal Parenting Time worksheet, or a worksheet in substantially the same form, shall be filed with the child support worksheet.

Step 3.b. If the parent with the higher adjusted subtotal from Line F.3 (the parent paying support) is responsible for purchasing paying all the direct expenses of the child, the resulting figure from either Step 2.a or Step 2.b shall be subtracted from the resulting figure from Step 1. This result, which shall not be less than zero, shall be the amount the higher income parent pays to the lower income parent before the child support enforcement fee is calculated. This amount is entered on Line F.4 of the child support worksheet. The Equal Parenting Time worksheet, or a worksheet in substantially the same form, shall be filed with the child support worksheet.

III.B.8. Residence with a Third Party

If the child is residing with a third party, the court shall order each of the parties to pay to the third party their respective amounts of child support as determined by the worksheet.

III.B.9. Interstate Pay Differential

The cost of living may vary among states. The “Average Annual Pay by State and Industry” as reported by the United States Department of Labor Statistics can be used to compute a value for the interstate pay differential. Appendix IV provides instructions and an example. The adjusted monthly income figure is entered on Line A.1, Line B.1, or Line C.4 C.5, as appropriate. There is a rebuttable presumption that the

12

adjusted pay amount reflects the variance in average pay. The application of the Interstate Pay Differential is discretionary.

The income of the parties will not be subject to an interstate pay differential if both parties live in Kansas or reside in the same metropolitan statistical area (MSA).

III.B.10. Birth Expenses

If a judgment for birth expenses is awarded, the presumed amount is the parent’s proportionate share as reflected in Line D.2 of the Worksheet.

If a parent’s proportionate share of the birth expenses is more than 5% of the parent’s current gross annual income projected over five years, the parent may request deviation from the presumed amount.

IV. SPECIFIC INSTRUCTIONS FOR THE WORKSHEET

A completed worksheet using an example is attached as Appendix VII.

IV.A. Income Computation - Wage Earner (Section A)

Section A of the worksheet determines the Domestic Gross Income for wage earners. Federal and State withholding taxes and Social Security are already considered within the Child Support Schedules. The amount of the Domestic Gross Income is entered on Line A.1 and also on Line C.1 (see Appendix VII for a completed worksheet and Appendix VIII, Example 1, subsection A).

IV.B. Income Computation - Self-Employed (Section B)

Section B of the worksheet determines the Domestic Gross Income (Line B.3) for self-employed persons. Reasonable Business Expenses (Line

B.2) will be deducted from the Self-Employment Gross Income (Line B.1). The resulting amount on Line B.3 is also entered on Line C.1 (see Appendix VII for a completed worksheet and Appendix VIII, Example 1, Subsection B).

IV.C. Adjustments to Domestic Gross Income (Section C)

This section contains adjustments to Domestic Gross Income for individuals who are wage earners in Section A or self-employed persons in Section B of the worksheet. The payments of child support arrearages

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shall not be deducted. The following adjustments to Domestic Gross Income may be appropriate in individual circumstances:

IV.C 1. Domestic Gross Income (Line C.1)

This amount is transferred from either Line A.1 or Line B.3 above or both, if applicable.

IV.C 2. Court-Ordered Child Support Paid (Line C.2)

Child support obligations in other cases shall be deducted to the extent that these support obligations are actually paid. These amounts are entered on Line C.2. The payment of child support arrearages shall not be deducted.

IV.C 3. Court-Ordered Maintenance Paid (Line C.3)

The amount of court-ordered maintenance paid pursuant to a court order in this or a prior divorce case shall be deducted to the extent that the maintenance is actually paid. This amount is entered on Line C.3. The payments of court-ordered maintenance arrearages shall not be deducted.

IV.C 4. Court-Ordered Maintenance Received (Line C.4)

The amount of any court-ordered maintenance received by a party pursuant to a court order in this or a prior divorce case shall be added as income to the extent that the maintenance is actually received and is not for arrearages. This amount is entered on Line C.4.

IV.C 5. Child Support Income (Line C.5)

The result of the adjustments to the Domestic Gross Income is entered on Line C.5 of the worksheet and then transferred to Line D.1 (see Appendix VII, for a completed worksheet and Appendix VIII, Example 1, Subsection C).

IV.D. Computation of Child Support (Section D)

IV.D.1. Child Support Income (Line D.1)

The Child Support Income amount is transferred from Line C.5. The amounts for the Petitioner and the Respondent are added together for the Combined Child Support Income amount.

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IV.D.2. Proportionate Shares of Combined Income (Line D.2)

To determine each parent’s proportionate share of the Combined Child Support Income, each parent’s Child Support Income is divided by the total of the Combined Child Support Income. These percentages are entered on Line D.2 (see Appendix VII for a completed worksheet and Appendix VIII, Example 1, Subsection D.1).

IV.D.3. Gross Child Support Obligation (Line D.3)

The Gross Child Support Obligation is determined using the Child Support Schedules. The Child Support Schedules have three major factors: the number of children in the family, the Combined Child Support Income, and the age of each child. The Child Support Schedule corresponding to the total number of children for whom the parents share responsibility should be found. If the Multiple-Family Application applies, then the Child Support Schedule for the number of children the parent not having primary residency is supporting under the Multiple-Family Application should be used. (If using the Multiple-Family Application will result in a gross child support obligation (Line D.3) below the poverty level shown on the applicable Child Support Schedule, the use of the Multiple-Family Application is discretionary.)

The Combined Child Support Income amount should be identified in the left-hand column of the applicable child support schedule. The amount for each child should be identified in the appropriate age column for each child. The amounts for all of the children should be added together to arrive at the total Gross Child Support Obligation. The total Gross Child Support Obligation is entered on Line D.3. If there is divided residency as defined in Section III, subsection B.5, two child support schedules must be prepared (see Child Support Schedules, Appendix II, Appendix VII, and Appendix VIII, Subsection D.2.)

IV.D.4. Health, Dental, Orthodontic, and Optometric Expenses (Line D.4)

IV.D.4.a. Health, Dental, Orthodontic, and Optometric Premiums

The cost to the parent or parent’s household to provide for health, dental, orthodontic, or optometric insurance coverage for the child is to be added to the Gross Child Support Obligation. If coverage is provided without cost to the parent or parent’s household, then zero should be entered as the amount. If there is a cost, the amount to be used on Line D.4 is the actual cost for the child or children.

15

The court has the discretion to determine whether the proposed insurance cost is reasonable, taking into consideration the income and circumstances of each of the parties and the quality of the insurance proposed, and to make an adjustment as appropriate. The cost of insurance coverage should be entered in the column of the parent or parent’s household which is providing it, and the total is entered on Line D.4 (see Appendix VIII, Example 1, Subsection D.3).

IV.D.4.b. Unreimbursed Health Costs

In all residential arrangements, including shared residency, the court shall provide that all necessary medical expenses (including, but not limited to, health, dental, orthodontic, or optometric) not covered by insurance (including deductible) should be assessed to the parties in accordance with the parties’ proportional share on Line D.2 of the worksheet.

IV.D.5. Work-Related Child Care Costs (Line D.5)

Actual, reasonable, and necessary child care costs paid to permit employment or job search of a parent should be added to the support obligation. “Paid” means the net amount after deducting any third party reimbursements. The court has the discretion to determine whether proposed or actual child care costs are reasonable, taking into consideration the income and circumstances of each of the parties. The monthly figure is the averaged annual amount, including variations for summer.

Projected child care expenses should be reduced by the anticipated tax credit for child care before an amount is entered on the worksheet (Appendix VIII, D.4, Table 1):

IV.D.5.a. The annual Adjusted Gross Income, as defined by the IRS, of the party incurring the child care costs should be used to determine the applicable percentage.

IV.D.5.b. The appropriate percentage should be applied to the monthly child care costs incurred for children under 13 years of age. The tax credit applies to actual child care expenditures up to $250 per month for one child or $500 per month for two or more children receiving child care. Table 1 in Appendix VIII, subsection D.4, lists the maximum allowable monthly child care credit.

16

IV.D.5.c. In addition to the federal credit determined above, a credit shall be applied based on the Kansas child care credit. This credit shall be applied by multiplying the federal credit calculated in subsection b above in this section by 25% (.25).

IV.D.5.d. Both the federal credit (subsection b. above) and the Kansas credit (subsection c. above) are to be subtracted from the monthly child care costs to determine the basic child care costs entered on Line D.5 of the worksheet.

IV.D.5.e. Note that the amounts and percentages used in subsections b. and c. of this section may change from time to time due to changes in federal and/or Kansas tax law. Current tax law should be reviewed for any potential changes.

IV.D.6. Parents’ Total Child Support Obligation (Line D.6)

The Parents’ Total Child Support Obligation is the sum of the Gross Child Support Obligation (Line D.3), the health, dental, orthodontic, and optometric premiums (Line D.4), and the Work-Related Child Care Costs (Line D.5). This amount is entered on Line D.6 (see Appendix VIII, Example 1, Subsection D.5).

IV.D.7. Parental Child Support Obligation (Line D.7)

The support obligation for each parent is determined by multiplying each parent’s proportionate share shown on Line D.2 by the Parents’ Total Support Obligation (Line D.6). The result is entered on Line D.7 (see Appendix VIII, Example 1, Subsection D.6).

IV.D.8. Adjustment for Health, Dental, Orthodontic, and Optometric Premiums and Work-Related Child Care Costs (Line D.8)

If costs of health, dental, orthodontic, and optometric premiums and/or work-related child care costs are included in the total child support obligation, the parent or the parent’s household actually making the payment is credited. The amount paid is entered in the column of the parent(s) providing the payment on Line D.8 (see Appendix VIII, Example 1, Subsection D.7).

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IV.D.9. Basic Parental Child Support Obligation (Line D.9)

The Basic Parental Child Support Obligation is the Parental Child Support Obligation (Line D.7) minus the Adjustment for Health, Dental, Orthodontic, and Optometric Premiums and Work-Related Child Care Costs (Line D.8) and is entered on Line D.9. The parent having primary residency retains his/her portion of the net obligation. The net obligation of the parent not having primary residency becomes the rebuttable presumption amount of the support order (see Appendix VIII, Example 1, Subsection D.8).

IV.E. Child Support Adjustments (Section E)

Child support adjustments apply only when requested by a party. If no adjustment is requested, this section does not need to be completed. All requested adjustments are discretionary with the court. The party requesting the adjustment is responsible for proving the basis for the adjustment. The court shall determine if a requested adjustment should be granted in a particular case based upon the best interests of the child. If granted, the court has discretion to determine the amount to be allowed as either an addition or a subtraction. The amount granted for each requested Child Support Adjustment should be entered on the appropriate line in Section E. All adjustments shall be totaled on Line E.7.

IV.E.1. Long-Distance Parenting Time Costs (Line E.1)

Any substantial and reasonable long-distance transportation/communication costs directly associated with parenting time shall be considered by the court. The amount allowed, if any, should be entered on Line E.1.

IV.E.2. Parenting Time Adjustment (Line E.2)

The court may allow a parenting time adjustment to a parent under the following subsections. The court may allow a parenting time adjustment in favor of the parent not having primary residency using either subsection IV.E.2.a or subsection IV.E.2.b but not both. The court may allow an Extended Parenting Time Adjustment pursuant to IV.E.2.c. The court may allow a Non-Exercise of Parenting Time adjustment to the parent having primary residency pursuant to IV.E.2.d.

The parenting time adjustment, like all other adjustments, is subject to the 10% rule pursuant to Section V.A. Because the adjustment is prospective and assumes that parenting time will occur, the court may consider the

18

historical exercise or historical non-exercise of parenting time as a factor in denying, limiting, or granting an adjustment under this section. Adjustments under this section may be prorated over twelve months unless the parent having primary residency requests otherwise. If the Shared Expense Formula (Section III, General Instructions, subsection B.7) applies, no parenting time adjustment may be made under this section.

IV.E.2.a. Actual Cost Adjustment: The court may consider: 1) the fixed obligations of the parent having primary residency that are attributable to the child and any savings because of the time spent with the non-primary residency parent; and 2) the increased cost of additional parenting time to the parent having non-primary residency. The amount allowed should be entered on line E.2 of the child support worksheet.

IV.E.2.b. Time Formula Adjustment: The court may consider the amount of time that the parent spends with the child. If the child spends 35% or more of the child’s time with the parent not having primary residency, the court shall determine whether an adjustment in child support is appropriate. In calculating the parenting time adjustment, the child’s time at school or in day care shall not be considered. To assist the court, the following table may be used to calculate the amount of parenting time adjustment. The adjustment percentage should be averaged if there is more than one child and if the percentages are not the same for each child. The Basic Child Support Obligation (line D.9) is then multiplied by the appropriate Parenting Time Adjustment Percentage using the following table. The Parenting Time Adjustment Percentage and the amount are entered on Line E.2.

Nonresidential Parent’s

Parenting Time

% of Child’s Time

Adjustment

35%-39%

-5%

40%-44%

-10%

45%-49%

-15%

IV.E.2.c. Extended Parenting Time Adjustment: In situations where a child spends fourteen (14) or more consecutive days with the parent not having primary residency, the support amount of the parent not having primary residency from Line F.5 (calculated without a Parenting Time adjustment) may be proportionately

19

reduced by up to 50% of the monthly support from Line F.5. Brief parenting time with the parent having primary residency shall not be deemed to interrupt the consecutive nature of the time. The amount allowed should be entered on Line E.2.

IV.E.2.d. Non-Exercise of Parenting Time Adjustment: The court may make an adjustment based on the historical non-exercise of parenting time as set forth in the parenting plan. The amount allowed should be entered on line E.2 of the Child Support Worksheet.

IV.E.3. Income Tax Considerations (Line E.3)

The parties are encouraged to maximize the tax benefits of the dependency exemption for a minor child and to share those actual economic benefits.

If the parties do not agree to share the actual economic benefits of the dependency exemption for a minor child or, if after agreeing, the parent having primary residency refuses to execute IRS Form 8332, the court shall consider the actual economic effect to both parties and may adjust the child support.

The party seeking the Income Tax Consideration Adjustment shall have the burden of proof.

The court also may consider any other income tax impacts, regardless of an agreement upon the dependency exemption issue.

See Appendix V for additional discussion and example computations.

IV.E.4. Special Needs or Extraordinary Expenses (Line E.4)

Special needs of the child are items which exceed the usual and ordinary expenses incurred, such as ongoing treatment for health problems, orthodontist care, special education, or therapy costs, which are not considered elsewhere in the support order or in computations on the worksheet.

Extraordinary expenses of the child are items exceeding the usual and ordinary expenses normally incurred, including but not limited to, the cost of private school, premier sports, advanced instruction or performance related expenses in the arts, which are not considered elsewhere in the support order or in computations of the worksheet. The court shall have

20

discretion to award extraordinary expenses so long as they are reasonable.

The amount of the special needs and extraordinary expenses, reduced to a monthly average, should be entered on Line E.4 (Special Needs/Extraordinary Exp.).

IV.E.5. Support of Children Beyond the Age of Majority (Line E.5)

If the parties have a written agreement for a parent to continue to support a child beyond the age of majority, it may be considered in setting child support.

The fact that a parent is currently supporting a child of the parties in college (or past the age of majority) may be considered if the parent having primary residency seeks to increase the child support for the benefit of any children still under the age of eighteen. The amount allowed should be entered on Line E.5.

IV.E.6. Overall Financial Conditions of the Parties (Line E.6)

The financial situation of the parties may be reason to deviate from the calculated Basic Parental Child Support Obligation if the deviation is in the best interest of the child. The amount allowed should be entered on Line E.6.

One example might be if either party has more than one job, the circumstances requiring the additional employment should be considered. If the additional employment was historically relied upon by the parties prior to the dissolution of the relationship, then all of the income should be included in the calculation of the child support obligation. However, if the additional employment was secured after the dissolution of the relationship in an effort to meet additional financial responsibilities, consideration should be given to that circumstance, provided that the court shall keep in mind the best interest of the child. In such a situation, two worksheets can be prepared with one worksheet including all income and the other worksheet including only the primary employment to determine the margin of deviation.

21

IV.E.7. Total (Line E.7)

The Total of all Child Support Adjustments allowed should be entered on Line E.7. The total(s) specified on this line should be transferred to Line F.2 (see Appendix VIII, Example 1, Subsection E).

IV.F. Deviation(s) From Rebuttable Presumption Amount (Section F)

The final part of the worksheet shows the adjustments allowed under Section E to the Basic Parental Child Support Obligation, and any enforcement fee charged against payments in IV-D cases and cases assigned to a court trustee for enforcement.

IV.F.1. Basic Parental Child Support Obligation (Line F.1)

The amount from Line D.9 above is transferred to Line F.1.

IV.F.2. Total Child Support Adjustments (Line F.2)

The amount from Line E.7 above is transferred to Line F.2.

IV.F.3. Adjusted Subtotal (Line F.3)

The result of adding or subtracting the Total Child Support Adjustments on Line F.2 to or from the Basic Parental Child Support Obligation is entered on Line F.3.

IV.F.4. Equal Parenting Time Obligation

If the Shared Expense formula or the Equal Parenting Time formula are used to determine the child support obligation, the result is entered on Line F.4.

IV.F.4. IVF.5. Enforcement Fee Allowance (Line F.4 F.5)

In instances where the court trustee or SRS is providing assistance in collecting child support for which a fee is charged, the fee should be divided equally between the parties. One half of the total monthly fee should be entered as an additional amount allowed on Line F.4 for the parent not having primary residency. In areas where the court trustee or SRS charge a percentage of each payment, this amount is determined by multiplying the Percentage Fee charged by the court trustee or SRS by the figure on Line F.3 and then multiplying by .5 ((Line F.3 x Collection

22

Fee %) x .5). In areas where a flat fee is charged, that flat fee is multiplied by .5 to find the amount applied on Line F.4 (Monthly Flat Fee x .5). These fees may vary (see Appendix VIII, Example 1, Subsection F.1).

IV.F.5. IV.F.6 Net Parental Child Support Obligation (Line F.5 F.6)

The Net Parental Child Support Obligation is determined by adding the Enforcement Fee Allowance (Line F.4), if any, to the Adjusted Subtotal on Line F.3. The resulting amount is entered on Line F.5 and becomes the amount of the child support order.

IV.G. Payment of Child Support

IV.G.1. Except for good cause shown, every order requiring payment of child support shall require that the support be paid through the state distribution unit for collection and disbursement of support payments designated pursuant to K.S.A. 23-4,118 and amendments thereto.

IV.G.2. A written agreement between the parties to make direct child support payments to the obligee and not pay through the state distribution unit shall constitute good cause, unless the court finds the agreement is not in the best interests of the child or children.

IV.G.3. The obligor shall file such an agreement with the court and shall maintain written evidence of the payment of the support obligation, which shall consist of cancelled checks negotiated by the obligee or receipts signed by the obligee or evidence of direct electronic deposit in an account designated by the obligee. The obligor shall, at least annually on the date the first payment under the agreement was to be made, provide such evidence to the court and the obligee.

IV.G.4. Each court order authorizing direct payment to the obligee shall include language requiring the obligor to comply with the above requirements for maintaining written evidence and providing it to the court and the obligee.

IV.G.5. Failure of the obligor to maintain records or failure to make payments are grounds for immediate modification of the order to require payments to be made through the state distribution unit for collection and disbursement of support payments to K.S.A. 23-4,118 and amendments thereto.

23

V.CHANGE OF CIRCUMSTANCES

V.A. Courts have continuing jurisdiction to modify child support orders to advance the welfare of the child when there is a material change of circumstances.

V.B. In addition to changes of circumstances which have traditionally been considered by courts, any of the following constitute a material change of circumstances to warrant judicial review of existing support orders:

V.B.1. 10% Rule: Change of financial circumstances of the parents or the guidelines which would increase or decrease by 10% the amount shown on Line F.3 of the worksheet, except that the income from a second job taken by the parent not having primary residency shall not alone be considered a material change of circumstances to warrant a modification of the parent’s child support obligation. Income from bonuses not shown to be regularly paid by the employer shall not be considered a material change of circumstances to warrant a modification of the parent’s child support obligation.

An increase in the gross income of the parent having primary residency is not a material change of circumstances for the purpose of increasing the child support obligation.

A parent shall notify the other parent of any change of financial circumstances including, but not necessarily limited to, income, work- related child care costs, and health insurance premiums which, if changed, could constitute a material change of circumstances.

V.B.2. Duty to Notify: In the event of a failure to disclose a material change of circumstances, such as the understatement, overstatement, or concealment of financial information, as a result of such breach of duty, the court may determine the dollar value of a party’s failure to disclose, and assess the amount in the form of a credit on the Line F.3 child support amount or an amount in addition to Line F.3 child support amount. The court may also adopt other sanctions.

Upon receipt of written request for financial information, a parent shall have thirty days within which to provide the requested information in writing to the other parent. Refusal to provide the requested information may make the non-complying parent responsible for the costs and expenses, including attorney fees, incurred in obtaining the requested information.

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V.B.3. Age Change: The child is in a higher age group as a result of having passed the child’s 6th or 12th birthday, or because the child’s ages place them in the higher age group as a result in the change in the guidelines.

V.B.4. Court Ordered Emancipation or as provided by Kansas Statute.

V.B.5. Incarceration or Termination from Employment: Termination from employment for incarceration shall not constitute a material change of circumstances that justifies a reduction in child support.

Termination from Employment for Misconduct: Termination from employment for misconduct will not ordinarily constitute a material change of circumstances that justifies a reduction in child support.

V.B.6. Failure to Comply: Failure to comply with the terms of a positive or negative adjustment to the Basic Parental Child Support Obligation awarded by the court, such as failure to exercise parenting time or non- utilization of a special needs allocation for private schooling.

VI. REVIEW OF GUIDELINES

Chapter 45, Code of Federal Regulations, Section 302.56 requires that the state guidelines for child support must be “reviewed at least every four years to ensure that their application results in the determination of appropriate child support amounts.” Therefore, these Kansas guidelines shall be reviewed by the Child Support Guidelines Advisory Committee as required by federal mandate.

25

ENDNOTES

1The original child support guidelines, promulgated pursuant to K.S.A. 20-165 by the Supreme Court on October 1, 1987, were proposed by the Kansas Commission on Child Support following a two-year study. See Kansas Commission on Child Support, “Proposed Kansas Child Support Guidelines,” 1987 (available in Kansas Supreme Court Law Library, Topeka, Kansas). The report includes a detailed background discussion, including the policy criteria upon which the original guidelines were based.

The Child Support Guidelines Advisory Committee was initially appointed by the Supreme Court on April 7, 1989, to review the implementation of the statewide child support guidelines, solicit public input regarding the guidelines, and make recommendations to address the new federal mandates of the Family Support Act of 1988. The committee has been convened periodically to conduct a comprehensive review of the guidelines and to update the economic data. Office of Judicial Administration Staff to the Committee for the current review: Mark Gleeson, Director to Trial Court Programs, and Elizabeth Reimer, Staff Attorney. The current Advisory Committee’s members are:

 

Date First Appointed

Hon. Thomas E. Foster, Olathe, Appointed Chair, 7/1/09

05/24/01

District Court Judge, 10th Judicial District

 

John T. Bird, Hays

04/07/89

Attorney

 

Roy F. Brungardt, Hays

07/06/93

Certified Public Accountant

 

Professor Linda Elrod, Topeka

04/07/89

Washburn University School of Law

 

Charles F. Harris, Wichita

04/07/89

Attorney

 

Sherri Loveland, Lawrence

04/07/89

Attorney

 

Larry Rute, Topeka

04/07/89

Associates in Dispute Resolution

 

Gary Pomeroy, Lawrence

07/01/05

Attorney, Child Support Enforcement

 

Rep. Lana Gordon, Topeka

12/27/06

State Representative, 52nd District

 

Sen. Tom Holland

07/01/09

State Senator

 

Hon. Constance Alvey

07/01/09

District Court Judge, 29th Judicial District

 

Hon. Amy Harth

07/01/09

District Court Judge, 6th Judicial District

 

26

Past members of the Advisory Committee:

 

Hon. Herbert W. Walton (Chairman), Olathe

04/07/89-06/07/99

Administrative Judge, Retired, 10th Judicial District

 

Allen B. Angst, Abilene

07/06/93-06/30/00

Attorney, Shared Primary Residency Parent

 

William Coffee, Olathe

07/01/97-06/30/01

District Court Trustee

 

Jamie Corkhill, Topeka

09/01/96-06/30/00

Child Support Enforcement

 

Jackie Fletcher, Kansas City

07/06/93-06/30/00

United Way

 

James L. Francisco, Wichita

04/07/89-06/30/92

State Senator, 26th District

 

Sen. Greta H. Goodwin, Winfield

05/24/01-6/30/09

State Senator, 32nd District

 

Hon. Thomas H. Graber, Wellington

04/07/89-06/30/09

District Court Judge, 30th Judicial District

 

Dave Gregory, Wichita

05/24/01-1/18/11

Parent

 

Sheila Hochhauser, Manhattan

07/01/96-06/30/00

State Representative, 67th District

 

Dr. Woody Houseman, Topeka

04/07/89-06/30/96

Principal, Highland Park South Elementary

 

James R. Johnston, Wichita

02/04/98-06/30/00

Nonprimary Residency Parent

 

David Kerr, Hutchinson

04/07/92-06/30/96

State Senator, 34th District

 

Candace Lattin, Pratt

5/24/01-10/1/05

Attorney, Child Support Enforcement

 

Ward Loyd, Garden City

5/24/01-17/1/07

State Representative, 123rd District

 

Nancy K. Meacham, Wichita

06/30/92-06/30/02

Attorney, Primary Residency Parent

 

Hon. Paul E. Miller, Manhattan

04/07/89-06/30/98

District Judge, 21st Judicial District

 

Mike O’Neal, Hutchinson

07/19/95-06/30/99

State Representative, 104th District

 

27

Thomas C. Owens, Overland Park

04/07/89-6/30/09

Attorney

 

Mark Parkinson, Olathe

07/09/95-06/30/00

State Senator, 23rd District

 

Hon. Nancy Parrish (Chair), Topeka

07/01/97-06/30/09

District Court Judge, 3rd Judicial District

 

Richard Staub, Topeka

04/07/89-06/30/96

Santa Fe General Offices

 

Joan Wagnon, Topeka

04/07/89-06/30/01

State Representative, 55th District

 

Members of the original Kansas Commission on Child Support, appointed in December 1984 by then- Governor John Carlin:

Ms. Lynn Barclay

Kansas Children’s Service League

Hon. James G. Beasley

District Court Judge, Wichita

Ms. Peggy Browning

Commission on Equal Status of Women, Wichita

Hon. James P. Buchele

District Court Judge, Topeka

Professor Linda Elrod, Vice-Chairman

Washburn Law School

Robert G. Frey

State Senator, 125th District

Dr. Woody Houseman

Topeka

Hon. Tracy D. Klinginsmith

District Court Judge, Holton

Ms. Evelyn Leat

Kansas City

Mr. David Litwin

Director of Taxation

Kansas Chamber of Commerce & Industry

Ms. Nancy Meacham

Wichita

Vic Miller

Topeka

28

Ms. Diane Nusbaum

District Court Administrator, Junction City

Mr. Larry Rute

Kansas Legal Services, Inc.

Mr. John Schneider

Social & Rehabilitation Services

Income Maintenance & Medical Services

Dr. Howard Schwartz

Judicial Administrator

Mr. Richard Staub

Santa Fe Railway Company

Robert T. Stephan

Attorney General

Joan Wagnon

State Representative, 55th District

Hon. Herbert W. Walton, Chairman

District Court Judge, Olathe

Ms. Aileen Whitfill

Policy & Program Development

Social & Rehabilitation Services

2See Linda Henry Elrod, Kansas Child Support Guidelines: An Elusive Search for Fairness in Support Orders, 27 WASHBURN. L. J. 104, 120-25 (1987). Expenditures per child are assumed to increase with increases in parents’ combined income, decrease per child as the total number of children in the family increases, and increase as the child grows older.

3William T. Terrell, Ph.D., is a consultant in private practice. Prior to his retirement, he served as an Associate Professor of Economics at Wichita State University, Wichita, Kansas. For an explanation of Dr. Terrell’s economic model, see W.T. Terrell, “Expenditures on Children for Child Support: Economist as Policy Advisor” (paper presented to the Eastern Economic Association at Baltimore, Maryland, March 1989) (available in Kansas Supreme Court Law Library, Topeka, Kansas). See also Kansas Commission on Child Support; supra note 1, at 13-15.

4At the time of the review, Ann Coulson, Ph.D., held a position as an Assistant Professor in the Department of Human Development and Family Studies, Kansas State University, Manhattan, Kansas. The following sources were used to update the model: Bureau of Labor Statistics, Consumer Expenditure Survey Series: Interview Survey, 1986-87 (1989); U.S. Bureau of the Census, Current Population Reports, Household After-Tax Income: 1986, ser. P-23, No. 157 (1989); U.S. Department of Agriculture, Agricultural Research Service, Updated Estimates of the Cost of Raising a Child, Family Economics Review, No. 2 (May 1989). See Letter from Dr. Ann Coulson to Hon. Herbert Walton, February 21, 1990, at 1, 3 (available in Kansas Supreme Court Law Library, Topeka, Kansas).

Adjustments were made to the national expenditure data to avoid double-counting certain expenditures, such as health care, health insurance, and child care services. Because social security was considered [as] a tax in the initial stage of the development of the schedule, the category of social security and pension plan contributions was also excluded so that the expenditure would not be counted twice. Additionally, the Committee excluded a number of expenditures considered to be discretionary or not attributable to children. Expenditures thus excluded were for alcoholic beverages, tobacco, vacation homes, boarding costs for children away at school, and cash contributions.

29

5See Child Support Guidelines Committee Report dated November 1993. Ann Coulson, Ph.D. prepared a description of the derivation of the 1993 child support schedules.

6The 2002 support schedule relies upon three data sources: Bureau of Labor Statistics, Consumer Expenditure Survey, 1999-2000 (integrated diary and interview components); United States Department of Agriculture, Mark Lino, Ph.D., Expenditures on Children by Families: 2001 Annual Report; United States Department of Health and Human Services, The 2002 HHS Poverty Guidelines, 67 (31) FED. REGISTER, (Feb. 14, 2002).

7Jodi Messer Pelkowski, Ph.D, is an Associate Professor of Economics and a Barton Fellow at the Barton School of Business, Wichita State University, Wichita, Kansas.

8See Terrell, supra note 3, at 7; Letter from Dr. Ann Coulson to Hon. Herbert Walton, February 21, 1990, supra note 4, at 2.

9Consumption spending means household outlays for consumer goods and services as opposed to the purchase of assets or savings accounts.

10This reduction involves subtracting the age 16-18 child’s share of a total family burden at two points on the equation that relates average spending per the age 16-18 child to gross family income. Once the two lower points are determined, then the entire equation is reduced in order to compute the support schedules. For example, the one child aged 16-18 family calls for a reduction of $182 at the poverty level income of $1,300. Hence, the poverty level average spending of $430 becomes the schedule entry of $248. Similarly, at an income of $14,500 per month, average spending of $2,322 per child declines by $336 to the support amount of $1,986 (not shown in the schedule). The tabled values derive from an equation that passes through these two diminished values.

11The terms “custodial” and “noncustodial” have been removed from the guidelines and replaced with the terms “having primary residency” and “not having primary residency.” This brings the Kansas Child Support Guidelines into conformity with K.S.A. 60-1610 et seq.

30

APPENDIX I

 

 

Child Support Worksheet

IN THE

 

 

JUDICIAL DISTRICT

 

 

 

COUNTY, KANSAS

IN THE MATTER OF:

and

CASE NO.

 

CHILD SUPPORT WORKSHEET OF

(name)

MOTHER FATHER

A.INCOME COMPUTATION – WAGE EARNER

1.

Domestic Gross Income

$

$

 

(Insert on Line C.1. below)*

 

 

 

B.INCOME COMPUTATION – SELF-EMPLOYED

1.Self-Employment Gross Income*

2.

Reasonable Business Expenses

(-)

3.Domestic Gross Income (Insert on Line C.1. below)

C. ADJUSTMENTS TO DOMESTIC GROSS INCOME

1.Domestic Gross Income

2.

Court-Ordered Child Support Paid

(-)

3.

Court-Ordered Maintenance Paid

(-)

4.

Court-Ordered Maintenance Received

(+)

5.Child Support Income (Insert on Line D.1. below)

D.COMPUTATION OF CHILD SUPPORT

1.

Child Support Income

 

 

+

 

 

 

 

 

 

=

 

 

2.

Proportionate Shares of Combined Income

%

%

 

(Each parent’s income divided by combined income)

 

 

 

 

 

3.Gross Child Support Obligation**

(Using the combined income from Line D.1., find the amount for each child and enter total for all children)

Age of Children

0-5

6-11

12-18

Total

Number Per Age Category

 

 

 

 

 

 

 

Total Amount

 

+

 

+

 

=

 

* Interstate Pay Differential Adjustment?

 

 

 

Yes

 

No

**Multiple Family Application?

 

 

 

Yes

 

No

31

Case No.

 

 

MOTHER

FATHER

4.

Health and Dental Insurance Premium

$

 

+ $

 

 

 

 

 

=

 

5.Work-Related Child Care Costs

Formula: Amt. – ((Amt. x %) + (.25 x (Amt. x %)))

 

for each child care credit

=

 

Example: 200 – ((200 x 30%) + (.25 x (200 x 30%)))

 

 

 

6.

Parents’ Total Child Support Obligation

 

 

 

 

(Line D.3. plus Lines D.4. & D.5.)

 

 

 

7.

Parental Child Support Obligation

 

 

 

 

(Line D.2. times Line D.6. for each parent)

 

 

 

8.

Adjustment for Insurance and Child Care

(-)

 

 

 

(Subtract for actual payment made for items

 

 

 

 

D.4. and D.5.)

 

 

 

9.Basic Parental Child Support Obligation (Line D.7. minus Line D.8.;

Insert on Line F.1. below)

E.CHILD SUPPORT ADJUSTMENTS

 

 

AMOUNT ALLOWED

APPLICABLE N/A

CATEGORY

MOTHER

FATHER

1.

2.

3.

4.

5.

6.

7.

F.

Long Distance Parenting Time Costs

(+/-)

 

(+/-)

Parenting Time Adjustment (if b. ___%) (+/-)

 

(+/-)

Income Tax Considerations

(+/-)

 

(+/-)

Special Needs/Extraordinary Exp.

(+/-)

 

(+/-)

Agreement Past Majority

(+/-)

 

(+/-)

Overall Financial Condition

(+/-)

 

(+/-)

TOTAL (Insert on Line F.2. below)

DEVIATION(S) FROM REBUTTABLE PRESUMPTION AMOUNT

AMOUNT ALLOWED

MOTHER FATHER

1.Basic Parental Child Support Obligation

(Line D.9. from above)

2. Total Child Support Adjustments(+/-) (Line E.7. from above)

3.Adjusted Subtotal (Line F.1. +/- Line F.2.)

4.Equal Parenting Time Obligation

 

(EPT worksheet Line 12 or 14)

 

_________

__________

4.5.

Enforcement Fee Allowance**

Percentage

%

 

 

 

 

 

(Applied only to Nonresidential Parent)

Flat Fee $

 

 

 

 

 

 

((Line F.3. x Collection Fee %) x .5)

 

 

 

 

 

 

 

or (Monthly Flat Fee x .5)

(+)

 

 

(+)

 

 

5.6

Net Parental Child Support Obligation

 

 

 

 

 

 

 

(Line F.3. + Line F.4.)

 

 

 

 

 

 

**Parent with nonprimary residency. Use local percentage.

 

 

 

 

 

 

 

 

Judge/Hearing Officer Signature

 

 

 

 

 

 

Date Signed

 

 

 

 

Prepared By

Date Approved

32

 

 

 

 

 

 

 

 

 

 

APPENDIX II

 

 

 

 

Child Support Schedules

 

 

 

 

 

 

ONE CHILD FAMILIES: CHILD SUPPORT SCHEDULE

 

 

 

 

 

 

 

Dollars Per Month Per Child

 

 

 

 

 

 

Support Amount

 

Support Amount

 

Support Amount

Combined

($ Per Child)

Combined

($ Per Child)

Combined

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

50

8

10

11

1650

275

317

344

4500

628

723

786

100

17

19

21

1700

282

324

353

4600

640

736

800

150

25

29

32

1750

289

332

361

4700

651

749

814

200

34

39

42

1800

296

340

370

4800

663

762

828

250

42

49

53

1850

302

348

378

4900

674

775

843

300

51

58

63

1900

309

356

386

5000

685

788

857

350

59

68

74

1950

316

363

395

5100

697

801

871

400

67

78

84

2000

322

371

403

5200

708

814

885

450

76

87

95

2100

336

386

420

5300

719

827

899

500

84

97

105

2200

349

401

436

5400

730

840

913

550

93

107

116

2300

362

416

452

5500

741

852

927

600

101

116

127

2400

375

431

468

5600

752

865

940

650

110

126

137

2500

387

446

484

5700

763

878

954

700

118

136

148

2600

400

460

500

5800

774

890

968

750

127

146

158

2700

413

475

516

5900

785

903

982

800

135

155

169

2800

425

489

532

6000

796

916

995

850

143

165

179

2900

438

503

547

6100

807

928

1009

900

152

175

190

3000

450

518

563

6200

818

941

1023

950

160

184

200

3100

462

532

578

6300

829

953

1036

1000

169

194

211

3200

475

546

593

6400

840

966

1050

1050

177

204

221

3300

487

560

609

6500

850

978

1063

1100

186

213

232

3400

499

574

624

6600

861

990

1076

1150

194

223

243

3500

511

588

639

6700

872

1003

1090

1200

202

233

253

3600

523

601

654

6800

883

1015

1103

1250

211

243

264

3700

535

615

669

6900

893

1027

1117

1300

219

252

274

3800

547

629

684

7000

904

1039

1130

1350

228

262

285

3900

559

642

698

7100

915

1052

1143

1400

236

272

295

4000

570

656

713

7200

925

1064

1156

1450

245

281

306

4100

582

669

728

7300

936

1076

1170

1500

253

291

316

4200

594

683

742

7400

946

1088

1183

1550

261

301

327

4300

605

696

757

7500

957

1100

1196

1600

268

309

336

4400

617

709

771

7600

967

1112

1209

33

ONE CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

7700

978

1124

1222

7800

988

1136

1235

7900

998

1148

1248

8000

1009

1160

1261

8100

1019

1172

1274

8200

1030

1184

1287

8300

1040

1196

1300

8400

1050

1208

1313

8500

1060

1220

1326

8600

1071

1231

1338

8700

1081

1243

1351

8800

1091

1255

1364

8900

1101

1267

1377

9000

1112

1278

1389

9100

1122

1290

1402

9200

1132

1302

1415

9300

1142

1313

1427

9400

1152

1325

1440

9500

1162

1336

1453

9600

1172

1348

1465

9700

1182

1360

1478

9800

1192

1371

1490

9900

1202

1383

1503

10000

1212

1394

1515

10100

1222

1405

1528

10200

1232

1417

1540

10300

1242

1428

1553

10400 1252 1440 1565

10500 1262 1451 1577

10600 1272 1462 1590

10700 1282 1474 1602

10800 1291 1485 1614

10900 1301 1496 1627

11000 1311 1508 1639

11100 1321 1519 1651

11200 1331 1530 1663

11300 1340 1541 1675

11400 1350 1553 1688

11500 1360 1564 1700

11600 1370 1575 1712

11700 1379 1586 1724

11800 1389 1597 1736

11900 1399 1608 1748

12000 1408 1620 1760

12100 1418 1631 1772

12200 1428 1642 1785

12300 1437 1653 1797

12400 1447 1664 1809

12500 1456 1675 1821

12600 1466 1686 1833

12700 1476 1697 1844

12800 1485 1708 1856

12900 1495 1719 1868

13000 1504 1730 1880

13100

1514

1741

1892

13200

1523

1752

1904

13300

1533

1763

1916

13400

1542

1774

1928

13500

1552

1784

1940

13600

1561

1795

1951

13700

1571

1806

1963

13800

1580

1817

1975

13900

1589

1828

1987

14000

1599

1839

1998

14100

1608

1849

2010

14200

1618

1860

2022

14300

1627

1871

2034

14400

1636

1882

2045

14500

1646

1892

2057

14600

1655

1903

2069

14700

1664

1914

2080

14800

1674

1925

2092

14900

1683

1935

2104

15000

1692

1946

2115

15100

1701

1957

2127

15200

1711

1967

2138

15300

1720

1978

2150

15400

1729

1989

2161

15500

1738

1999

2173

*2009 Poverty Level is $1,550

To determine child support at higher income levels:

Age 12-18: Raise income to the power .689838232 and multiply the result by 2.795182393

Age 6-11: Determine child support for Age 12-18 and then multiply by 0.92

Age 0-5: Determine child support for Age 12-18 and then multiply by 0.80

34

TWO CHILD FAMILIES: CHILD SUPPORT SCHEDULE

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

50

6

7

8

100

12

14

16

150

19

21

23

200

25

29

31

250

31

36

39

300

37

43

47

350

43

50

54

400

50

57

62

450

56

64

70

500

62

71

78

550

68

79

85

600

75

86

93

650

81

93

101

700

87

100

109

750

93

107

116

800

99

114

124

850

106

121

132

900

112

129

140

950

118

136

147

1000

124

143

155

1050

130

150

163

1100

137

157

171

1150

143

164

179

1200

149

171

186

1250

155

179

194

1300

161

186

202

1350

168

193

210

1400

174

200

217

1450

180

207

225

1500

186

214

233

1550

193

221

241

1600

199

229

248

1650

205

236

256

1700

211

243

264

1750

217

250

272

1800

224

257

279

1850

230

264

287

1900

235

270

293

1950

240

276

300

2000

245

281

306

2100

254

293

318

2200

264

304

330

2300

274

315

342

2400

283

326

354

2500

293

337

366

2600

302

348

378

2700

312

358

390

2800

321

369

401

2900

330

380

413

3000

339

390

424

3100

348

401

435

3200

357

411

447

3300

366

421

458

3400

375

432

469

3500

384

442

480

3600

393

452

491

3700

402

462

502

3800

410

472

513

3900

419

482

524

4000

428

492

535

4100

436

502

545

4200

445

512

556

4300

453

521

567

4400

462

531

577

4500

470

541

588

4600

479

551

599

4700

487

560

609

4800

496

570

619

4900

504

579

630

5000

512

589

640

5100

520

598

650

5200

529

608

661

5300

537

617

671

5400

545

627

681

5500

553

636

691

5600

561

645

701

5700

569

655

711

5800

577

664

721

5900

585

673

731

6000

593

682

741

6100

601

691

751

6200

609

700

761

6300

617

710

771

6400

625

719

781

6500

633

728

791

6600

641

737

801

6700

648

746

810

6800

656

755

820

6900

664

763

830

7000

672

772

840

7100

679

781

849

7200

687

790

859

7300

695

799

868

7400

702

808

878

7500

710

817

888

7600

718

825

897

35

TWO CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

7700

725

834

907

7800

733

843

916

7900

740

852

926

8000

748

860

935

8100

756

869

944

8200

763

877

954

8300

771

886

963

8400

778

895

972

8500

785

903

982

8600

793

912

991

8700

800

920

1000

8800

808

929

1010

8900

815

937

1019

9000

822

946

1028

9100

830

954

1037

9200

837

963

1046

9300

845

971

1056

9400

852

980

1065

9500

859

988

1074

9600

866

996

1083

9700

874

1005

1092

9800

881

1013

1101

9900

888

1021

1110

10000

895

1030

1119

10100

903

1038

1128

10200

910

1046

1137

10300

917

1055

1146

10400 924 1063 1155

10500 931 1071 1164

10600 938 1079 1173

10700 946 1087 1182

10800 953 1096 1191

10900 960 1104 1200

11000 967 1112 1209

11100 974 1120 1217

11200 981 1128 1226

11300 988 1136 1235

11400 995 1144 1244

11500 1002 1152 1253

11600 1009 1161 1261

11700 1016 1169 1270

11800 1023 1177 1279

11900 1030 1185 1288

12000 1037 1193 1296

12100 1044 1201 1305

12200 1051 1209 1314

12300 1058 1217 1323

12400 1065 1225 1331

12500 1072 1233 1340

12600 1079 1241 1348

12700 1086 1248 1357

12800 1093 1256 1366

12900 1099 1264 1374

13000 1106 1272 1383

13100

1113

1280

1391

13200

1120

1288

1400

13300

1127

1296

1409

13400

1134

1304

1417

13500

1140

1312

1426

13600

1147

1319

1434

13700

1154

1327

1443

13800

1161

1335

1451

13900

1168

1343

1460

14000

1174

1351

1468

14100

1181

1358

1476

14200

1188

1366

1485

14300

1195

1374

1493

14400

1201

1382

1502

14500

1208

1389

1510

14600

1215

1397

1518

14700

1221

1405

1527

14800

1228

1412

1535

14900

1235

1420

1544

15000

1242

1428

1552

15100

1248

1435

1560

15200

1255

1443

1569

15300

1262

1451

1577

15400

1268

1458

1585

15500

1275

1466

1593

*2009 Poverty Level is $1,850

To determine child support at higher income levels:

Age 12-18: Raise income to the power .689838232 and multiply the result by 2.049742412

Age 6-11: Determine child support for Age 12-18 and then multiply by 0.92

Age 0-5: Determine child support for Age 12-18 and then multiply by 0.80

36

THREE CHILD FAMILIES: CHILD SUPPORT SCHEDULE

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

50

5

6

7

100

11

12

13

150

16

19

20

200

22

25

27

250

27

31

34

300

32

37

40

350

38

43

47

400

43

50

54

450

48

56

61

500

54

62

67

550

59

68

74

600

65

74

81

650

70

81

88

700

75

87

94

750

81

93

101

800

86

99

108

850

92

105

114

900

97

111

121

950

102

118

128

1000

108

124

135

1050

113

130

141

1100

119

136

148

1150

124

142

155

1200

129

149

162

1250

135

155

168

1300

140

161

175

1350

145

167

182

1400

151

173

189

1450

156

180

195

1500

162

186

202

1550

167

192

209

1600

172

198

215

1650

178

204

222

1700

183

211

229

1750

189

217

236

1800

194

223

242

1850

199

229

249

1900

205

235

256

1950

210

242

263

2000

215

248

269

2100

226

260

283

2200

236

271

295

2300

245

281

306

2400

253

291

316

2500

261

301

327

2600

270

310

337

2700

278

320

348

2800

286

329

358

2900

295

339

368

3000

303

348

378

3100

311

357

389

3200

319

367

399

3300

327

376

409

3400

335

385

419

3500

343

394

428

3600

351

403

438

3700

358

412

448

3800

366

421

458

3900

374

430

467

4000

382

439

477

4100

389

448

486

4200

397

456

496

4300

404

465

505

4400

412

474

515

4500

419

482

524

4600

427

491

534

4700

434

500

543

4800

442

508

552

4900

449

517

561

5000

457

525

571

5100

464

533

580

5200

471

542

589

5300

478

550

598

5400

486

558

607

5500

493

567

616

5600

500

575

625

5700

507

583

634

5800

514

592

643

5900

521

600

652

6000

529

608

661

6100

536

616

670

6200

543

624

678

6300

550

632

687

6400

557

640

696

6500

564

648

705

6600

571

656

713

6700

578

664

722

6800

585

672

731

6900

591

680

739

7000

598

688

748

7100

605

696

756

7200

612

704

765

7300

619

712

774

7400

626

719

782

7500

632

727

791

7600

639

735

799

37

THREE CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

7700

646

743

807

7800

653

751

816

7900

659

758

824

8000

666

766

833

8100

673

774

841

8200

679

781

849

8300

686

789

858

8400

693

797

866

8500

699

804

874

8600

706

812

882

8700

713

819

891

8800

719

827

899

8900

726

835

907

9000

732

842

915

9100

739

850

924

9200

745

857

932

9300

752

865

940

9400

758

872

948

9500

765

880

956

9600

771

887

964

9700

778

894

972

9800

784

902

980

9900

791

909

988

10000

797

917

996

10100

803

924

1004

10200

810

931

1012

10300

816

939

1020

10400

823

946

1028

10500

829

953

1036

10600

835

961

1044

10700

842

968

1052

10800

848

975

1060

10900

854

982

1068

11000

860

990

1076

11100

867

997

1083

11200

873

1004

1091

11300

879

1011

1099

11400

886

1018

1107

11500

892

1026

1115

11600

898

1033

1123

11700

904

1040

1130

11800

910

1047

1138

11900

917

1054

1146

12000

923

1061

1154

12100

929

1068

1161

12200

935

1075

1169

12300

941

1083

1177

12400

947

1090

1184

12500

954

1097

1192

12600

960

1104

1200

12700

966

1111

1207

12800

972

1118

1215

12900

978

1125

1223

13000

984

1132

1230

13100

990

1139

1238

13200

996

1146

1245

13300

1002

1153

1253

13400

1008

1160

1261

13500

1014

1167

1268

13600

1021

1174

1276

13700

1027

1181

1283

13800

1033

1187

1291

13900

1039

1194

1298

14000

1045

1201

1306

14100

1051

1208

1313

14200

1057

1215

1321

14300

1063

1222

1328

14400

1069

1229

1336

14500

1074

1236

1343

14600

1080

1242

1351

14700

1086

1249

1358

14800

1092

1256

1365

14900

1098

1263

1373

15000

1104

1270

1380

15100

1110

1277

1388

15200

1116

1283

1395

15300

1122

1290

1402

15400

1128

1297

1410

15500

1134

1304

1417

*2009 Poverty Level is $2,150

To determine child support at higher income levels:

Age 12-18: Raise income to the power .689838232 and multiply the result by 1.822812799

Age 6-11: Determine child support for Age 12-18 and then multiply by 0.92

Age 0-5: Determine child support for Age 12-18 and then multiply by 0.80

38

FOUR CHILD FAMILIES: CHILD SUPPORT SCHEDULE

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

50

4

5

6

100

9

10

11

150

13

15

17

200

18

20

22

250

22

26

28

300

27

31

33

350

31

36

39

400

36

41

44

450

40

46

50

500

44

51

56

550

49

56

61

600

53

61

67

650

58

66

72

700

62

72

78

750

67

77

83

800

71

82

89

850

76

87

94

900

80

92

100

950

84

97

106

1000

89

102

111

1050

93

107

117

1100

98

112

122

1150

102

118

128

1200

107

123

133

1250

111

128

139

1300

116

133

144

1350

120

138

150

1400

124

143

156

1450

129

148

161

1500

133

153

167

1550

138

159

172

1600

142

164

178

1650

147

169

183

1700

151

174

189

1750

156

179

195

1800

160

184

200

1850

165

189

206

1900

169

194

211

1950

173

199

217

2000

178

205

222

2100

187

215

233

2200

196

225

245

2300

205

235

256

2400

213

245

267

2500

222

256

278

2600

231

266

289

2700

238

274

298

2800

245

282

307

2900

252

290

316

3000

259

298

324

3100

266

306

333

3200

273

314

342

3300

280

322

350

3400

287

330

359

3500

294

338

367

3600

300

345

375

3700

307

353

384

3800

314

361

392

3900

320

368

400

4000

327

376

409

4100

333

384

417

4200

340

391

425

4300

347

398

433

4400

353

406

441

4500

359

413

449

4600

366

421

457

4700

372

428

465

4800

379

435

473

4900

385

443

481

5000

391

450

489

5100

397

457

497

5200

404

464

505

5300

410

471

512

5400

416

479

520

5500

422

486

528

5600

428

493

536

5700

435

500

543

5800

441

507

551

5900

447

514

559

6000

453

521

566

6100

459

528

574

6200

465

535

581

6300

471

542

589

6400

477

549

596

6500

483

555

604

6600

489

562

611

6700

495

569

619

6800

501

576

626

6900

507

583

633

7000

513

590

641

7100

519

596

648

7200

524

603

656

7300

530

610

663

7400

536

617

670

7500

542

623

677

7600

548

630

685

39

FOUR CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

7700

554

637

692

7800

559

643

699

7900

565

650

706

8000

571

656

713

8100

577

663

721

8200

582

670

728

8300

588

676

735

8400

594

683

742

8500

599

689

749

8600

605

696

756

8700

611

702

763

8800

616

709

770

8900

622

715

777

9000

627

722

784

9100

633

728

791

9200

639

734

798

9300

644

741

805

9400

650

747

812

9500

655

754

819

9600

661

760

826

9700

666

766

833

9800

672

773

840

9900

677

779

847

10000

683

785

854

10100

688

792

861

10200

694

798

867

10300

699

804

874

10400

705

811

881

10500

710

817

888

10600

716

823

895

10700

721

829

901

10800

727

836

908

10900

732

842

915

11000

737

848

922

11100

743

854

928

11200

748

860

935

11300

753

866

942

11400

759

873

949

11500

764

879

955

11600

770

885

962

11700

775

891

969

11800

780

897

975

11900

785

903

982

12000

791

909

988

12100

796

915

995

12200

801

922

1002

12300

807

928

1008

12400

812

934

1015

12500

817

940

1021

12600

822

946

1028

12700

828

952

1035

12800

833

958

1041

12900

838

964

1048

13000

843

970

1054

13100

849

976

1061

13200

854

982

1067

13300

859

988

1074

13400

864

994

1080

13500

869

1000

1087

13600

874

1006

1093

13700

880

1012

1100

13800

885

1018

1106

13900

890

1023

1112

14000

895

1029

1119

14100

900

1035

1125

14200

905

1041

1132

14300

910

1047

1138

14400

916

1053

1145

14500

921

1059

1151

14600

926

1065

1157

14700

931

1071

1164

14800

936

1076

1170

14900

941

1082

1176

15000

946

1088

1183

15100

951

1094

1189

15200

956

1100

1195

15300

961

1106

1202

15400

966

1111

1208

15500

971

1117

1214

*2009 Poverty Level is $2,500

To determine child support at higher income levels:

Age 12-18: Raise income to the power .689838232 and multiply the result by 1.561964695

Age 6-11: Determine child support for Age 12-18 and then multiply by 0.92

Age 0-5: Determine child support for Age 12-18 and then multiply by 0.80

40

FIVE CHILD FAMILIES: CHILD SUPPORT SCHEDULE

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

50

4

4

5

100

8

9

10

150

12

13

15

200

16

18

20

250

20

22

24

300

23

27

29

350

27

31

34

400

31

36

39

450

35

40

44

500

39

45

49

550

43

49

54

600

47

54

59

650

51

58

63

700

55

63

68

750

59

67

73

800

62

72

78

850

66

76

83

900

70

81

88

950

74

85

93

1000

78

90

98

1050

82

94

102

1100

86

99

107

1150

90

103

112

1200

94

108

117

1250

98

112

122

1300

101

117

127

1350

105

121

132

1400

109

126

137

1450

113

130

141

1500

117

135

146

1550

121

139

151

1600

125

144

156

1650

129

148

161

1700

133

153

166

1750

137

157

171

1800

140

162

176

1850

144

166

180

1900

148

170

185

1950

152

175

190

2000

156

179

195

2100

164

188

205

2200

172

197

215

2300

179

206

224

2400

187

215

234

2500

195

224

244

2600

203

233

254

2700

211

242

263

2800

218

251

273

2900

225

259

281

3000

231

266

289

3100

237

273

297

3200

243

280

304

3300

250

287

312

3400

256

294

319

3500

262

301

327

3600

268

308

334

3700

274

315

342

3800

279

321

349

3900

285

328

357

4000

291

335

364

4100

297

342

371

4200

303

348

379

4300

309

355

386

4400

314

362

393

4500

320

368

400

4600

326

375

407

4700

332

381

414

4800

337

388

422

4900

343

394

429

5000

348

401

436

5100

354

407

443

5200

360

414

450

5300

365

420

456

5400

371

426

463

5500

376

433

470

5600

382

439

477

5700

387

445

484

5800

393

452

491

5900

398

458

498

6000

403

464

504

6100

409

470

511

6200

414

476

518

6300

420

483

525

6400

425

489

531

6500

430

495

538

6600

436

501

545

6700

441

507

551

6800

446

513

558

6900

451

519

564

7000

457

525

571

7100

462

531

577

7200

467

537

584

7300

472

543

591

7400

478

549

597

7500

483

555

603

7600

488

561

610

41

FIVE CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

7700

493

567

616

7800

498

573

623

7900

503

579

629

8000

508

585

636

8100

514

591

642

8200

519

596

648

8300

524

602

655

8400

529

608

661

8500

534

614

667

8600

539

620

674

8700

544

626

680

8800

549

631

686

8900

554

637

692

9000

559

643

699

9100

564

649

705

9200

569

654

711

9300

574

660

717

9400

579

666

724

9500

584

671

730

9600

589

677

736

9700

594

683

742

9800

599

688

748

9900

604

694

754

10000

608

700

761

10100

613

705

767

10200

618

711

773

10300

623

716

779

10400 628 722 785

10500 633 728 791

10600 638 733 797

10700 642 739 803

10800 647 744 809

10900 652 750 815

11000 657 755 821

11100 662 761 827

11200 666 766 833

11300 671 772 839

11400 676 777 845

11500 681 783 851

11600 686 788 857

11700 690 794 863

11800 695 799 869

11900 700 805 875

12000 704 810 881

12100 709 816 886

12200 714 821 892

12300 719 826 898

12400 723 832 904

12500 728 837 910

12600 733 843 916

12700 737 848 922

12800 742 853 927

12900 747 859 933

13000 751 864 939

13100

756

869

945

13200

761

875

951

13300

765

880

956

13400

770

885

962

13500

774

891

968

13600

779

896

974

13700

784

901

980

13800

788

906

985

13900

793

912

991

14000

797

917

997

14100

802

922

1002

14200

807

928

1008

14300

811

933

1014

14400

816

938

1020

14500

820

943

1025

14600

825

948

1031

14700

829

954

1037

14800

834

959

1042

14900

838

964

1048

15000

843

969

1054

15100

847

974

1059

15200

852

980

1065

15300

856

985

1071

15400

861

990

1076

15500

865

995

1082

*2009 Poverty Level is $2,800

To determine child support at higher income levels:

Age 12-18: Raise income to the power .689838232 and multiply the result by 1.391460152

Age 6-11: Determine child support for Age 12-18 and then multiply by 0.92

Age 0-5: Determine child support for Age 12-18 and then multiply by 0.80

42

SIX CHILD FAMILIES: CHILD SUPPORT SCHEDULE

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

50

3

4

4

100

7

8

9

150

10

12

13

200

14

16

17

250

17

20

22

300

21

24

26

350

24

28

30

400

28

32

35

450

31

36

39

500

35

40

43

550

38

44

47

600

41

48

52

650

45

52

56

700

48

56

60

750

52

60

65

800

55

63

69

850

59

67

73

900

62

71

78

950

66

75

82

1000

69

79

86

1050

72

83

91

1100

76

87

95

1150

79

91

99

1200

83

95

104

1250

86

99

108

1300

90

103

112

1350

93

107

116

1400

97

111

121

1450

100

115

125

1500

104

119

129

1550

107

123

134

1600

110

127

138

1650

114

131

142

1700

117

135

147

1750

121

139

151

1800

124

143

155

1850

128

147

160

1900

131

151

164

1950

135

155

168

2000

138

159

173

2100

145

167

181

2200

152

175

190

2300

159

183

198

2400

166

190

207

2500

173

198

216

2600

179

206

224

2700

186

214

233

2800

193

222

242

2900

200

230

250

3000

207

238

259

3100

214

246

267

3200

221

255

277

3300

227

261

284

3400

233

267

291

3500

238

274

297

3600

243

280

304

3700

249

286

311

3800

254

292

318

3900

260

299

325

4000

265

305

331

4100

270

311

338

4200

276

317

344

4300

281

323

351

4400

286

329

358

4500

291

335

364

4600

296

341

371

4700

302

347

377

4800

307

353

383

4900

312

359

390

5000

317

365

396

5100

322

370

403

5200

327

376

409

5300

332

382

415

5400

337

388

422

5500

342

394

428

5600

347

399

434

5700

352

405

440

5800

357

411

446

5900

362

416

453

6000

367

422

459

6100

372

428

465

6200

377

433

471

6300

382

439

477

6400

387

445

483

6500

391

450

489

6600

396

456

495

6700

401

461

501

6800

406

467

507

6900

411

472

513

7000

415

478

519

7100

420

483

525

7200

425

489

531

7300

430

494

537

7400

434

500

543

7500

439

505

549

7600

444

510

555

43

SIX CHILD FAMILIES: CHILD SUPPORT SCHEDULE (Continued)

Dollars Per Month Per Child

 

Support Amount

 

Support Amount

 

Support Amount

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Combined

 

($ Per Child)

Gross

 

Age Group

 

Gross

 

Age Group

 

Gross

 

Age Group

 

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Monthly

Age

Age

Age

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

Income

0-5

6-11

12-18

7700

449

516

561

7800

453

521

567

7900

458

527

572

8000

463

532

578

8100

467

537

584

8200

472

543

590

8300

476

548

596

8400

481

553

601

8500

486

559

607

8600

490

564

613

8700

495

569

619

8800

499

574

624

8900

504

580

630

9000

509

585

636

9100

513

590

641

9200

518

595

647

9300

522

600

653

9400

527

606

658

9500

531

611

664

9600

536

616

670

9700

540

621

675

9800

545

626

681

9900

549

631

686

10000

553

637

692

10100

558

642

697

10200

562

647

703

10300

567

652

708

10400 571 657 714

10500 576 662 720

10600 580 667 725

10700 584 672 731

10800 589 677 736

10900 593 682 741

11000 598 687 747

11100 602 692 752

11200 606 697 758

11300 611 702 763

11400 615 707 769

11500 619 712 774

11600 624 717 780

11700 628 722 785

11800 632 727 790

11900 637 732 796

12000 641 737 801

12100 645 742 806

12200 649 747 812

12300 654 752 817

12400 658 757 822

12500 662 762 828

12600 666 766 833

12700 671 771 838

12800 675 776 844

12900 679 781 849

13000 683 786 854

13100 688 791 860

13200 692 796 865

13300 696 801 870

13400 700 805 875

13500 705 810 881

13600 709 815 886

13700 713 820 891

13800 717 825 896

13900 721 829 902

14000 725 834 907

14100 730 839 912

14200 734 844 917

14300 738 849 922

14400 742 853 928

14500 746 858 933

14600 750 863 938

14700 754 868 943

14800 759 872 948

14900 763 877 953

15000 767 882 958

15100 771 887 964

15200 775 891 969

15300 779 896 974

15400 783 901 979

15500 787 905 984

*2009 Poverty Level is $3,100

To determine child support at higher income levels:

Age 12-18: Raise income to the power .689838232 and multiply the result by 1.265842221

Age 6-11: Determine child support for Age 12-18 and then multiply by 0.92

Age 0-5: Determine child support for Age 12-18 and then multiply by 0.80

44

APPENDIX III

 

 

Domestic Relations Affidavit

 

IN THE

 

 

 

JUDICIAL DISTRICT

 

 

 

 

 

COUNTY, KANSAS

 

IN THE MATTER OF

)

 

 

 

 

 

)

 

 

 

 

 

 

)

 

 

 

 

 

)

 

 

 

 

 

)

 

 

 

and

)

 

 

Case No.

 

 

)

 

 

 

 

 

)

 

 

 

 

 

 

)

 

 

 

 

 

)

 

 

 

DOMESTIC RELATIONS AFFIDAVIT OF

(name)

1.Mother’s Residence

 

Mother’s

 

 

XXX-XX-_ _ _ _

 

 

 

 

Birth Month/Year

Social Security Number

Telephone

2.

Father’s Residence

 

 

 

 

 

 

Father’s

 

 

XXX-XX-_ _ _ _

 

 

 

 

Birth Month/Year

Social Security Number

Telephone

3.

Date of Marriage:

 

 

 

 

 

4.

Number of Marriages:

 

 

 

 

 

 

Mother

 

Father

 

 

5.Number of children of the relationship:

6.Names, Social Security Numbers, the month and year of each child’s birth and ages of minor children of the relationship:

Name

 

Social Security Number

Birth

Age

 

Custodian

 

 

XXX-XX-_ _ _ _

Month /Year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

45

7.Names, Social Security Numbers, and ages of minor children of previous relationships and facts as to custody and support payments paid or received, if any.

 

 

Social

 

 

 

 

Support

 

Paid

Name

 

Security No.

Age

 

Custodian

Payment

 

or Rec’d

 

XXX-XX-_ _ _ _

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

$

 

 

 

8.Mother is employed by

Father is employed by

 

 

 

(Name and address of employer)

with monthly income as follows:

 

 

 

 

A.

Wage Earner

 

Mother

 

Father

 

1.

Gross Income

$

 

$

 

 

2.

Other Income

$

 

$

 

 

3.

Subtotal Gross Income

$

$

 

 

4.

Federal Withholding

$

 

$

 

 

 

(Claiming _____ exemptions)

 

 

 

 

 

5.

Federal Income Tax

$

 

$

 

 

6.

OASDHI

$

 

$

 

 

7.

Kansas Withholding

$

 

$

 

 

8.

Subtotal Deductions

$

 

$

 

 

9.

Net Income

$

 

$

 

B.

Self-Employed

 

Mother

 

Father

1.Gross Income from

 

self-employment

$

 

$

2.

Other Income

$

 

$

3.

Subtotal Gross Income

$

$

4.

Reasonable Business Expenses

$

 

$

 

(Itemize on attached exhibit)

 

 

 

5.

Self-Employment Tax

$

 

$

6.

Estimated Tax Payments

$

$

 

(Claim _____ exemptions)

 

 

 

7.

Federal Income Tax

$

 

$

8.

Kansas Withholding

$

 

$

9.

Subtotal Deductions

$

 

$

10.

Net Income

$

 

$

 

(Line B.3. minus Line B.9.)

 

 

 

Pay period:

Mother

Father

46

9.The liquid assets of the parties are:

 

 

Joint or Individual

Item

Amount

(Specify)

A.Checking Accounts (Do not list account numbers):

$

$

B.Savings Accounts (Do not list account numbers):

$

$

C.Cash

 

Mother

$

 

 

Father

$

D.

Other

 

 

 

 

$

 

 

 

$

 

10.The monthly expenses of each party are: (Please indicate with an asterisk all figures which are estimates rather than actual figures taken from records.)

A.

 

 

Mother

 

Father

 

Item

(Actual or Estimated)

(Actual or Estimated)

1.

Rent (if applicable)*

$

 

 

$

 

 

2.

Food

$

 

 

$

 

 

3.Utilities/services:

 

Trash Service

$

 

 

$

 

Newspaper

$

$

 

Telephone

$

 

 

$

 

Mobile Phone

$

 

 

$

 

Cable

$

 

 

$

 

Gas

$

 

$

 

Water

$

 

$

 

Lights

$

 

$

 

Other

$

$

4.

Insurance:

 

 

 

 

 

Life

$

 

$

 

Health

$

 

 

$

 

Car

$

 

$

 

House/Rental

$

 

 

$

 

Other

$

$

5.

Medical and dental

$

 

$

6.

Prescriptions drugs

$

 

$

7.

Child care (work-related)

$

 

 

$

8.

Child care (non-work-related)

$

$

9.

Clothing

$

 

$

10.

School expenses

$

 

 

$

11.

Hair cuts and beauty

$

 

 

$

12.

Car repair

$

 

$

13.

Gas and oil

$

$

14.

Personal property tax

$

 

 

$

47

 

 

 

Mother

 

Father

 

Item

(Actual or Estimated)

(Actual or Estimated)

15.

Miscellaneous (Specify)

 

 

 

 

 

 

 

 

$

 

 

$

 

 

 

 

$

 

 

$

 

 

 

 

$

 

 

$

 

 

 

 

$

 

 

$

 

 

16.Debt Payments (Specify)

 

$

 

$

 

$

 

$

 

$

 

$

 

$

 

$

Total

$

 

$

*Show house payments, mortgage payments, etc., in Section 10.B.

B.Monthly payments to banks, loan companies or on credit accounts: (Indicate actual or estimated monetary amount in each column; use asterisk for secured.) DO NOT LIST ANY PAYMENTS INCLUDED IN PART 10.A ABOVE.

 

 

When

Amount of

 

Date of

 

 

 

 

 

 

Responsibility

Creditor

Incurred

 

Payment

Last Payment

 

Balance

 

 

 

Mother

 

 

Father

 

 

 

 

 

 

 

 

$

 

 

 

$

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

$

 

 

 

$

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

$

 

 

 

$

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

$

 

 

 

$

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

$

 

 

 

$

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

$

 

 

 

$

 

 

 

 

$

 

 

 

 

 

 

 

 

Subtotal of Payments

$

 

 

 

 

$

 

 

 

 

 

 

 

 

Total

 

 

 

$

 

 

$

 

 

C. Total Living Expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mother

 

 

 

 

 

Father

 

 

 

 

 

 

(Actual or Estimated)

(Actual or Estimated)

1. Total funds available to

$

 

 

 

 

 

 

 

$

 

 

 

 

 

 

 

Mother and Father

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(from No. 8)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

 

Total needed

$

 

 

 

 

 

 

$

 

 

 

 

 

 

 

(from No. 10.A and B)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

 

Net Balance

$

 

 

 

 

 

 

 

$

 

 

 

 

 

4.

 

Projected child support

$

 

 

 

 

 

 

 

$

 

 

 

 

 

48

D.Payments or contributions received, or paid, for support of others. Specify source and amount.

Source

 

Mother

 

Father

 

(+/-)

$

$

 

 

 

 

 

 

 

 

(+/-)

$

$

 

 

 

 

 

 

 

 

(+/-)

$

$

 

 

 

 

 

 

 

 

(+/-)

$

$

 

 

 

 

 

 

 

11.How much does the party who provides health care pay for family coverage?

$per .

How much does it cost the provider to furnish health insurance only on the provider?

$

 

per

 

.

FURNISH THE FOLLOWING INFORMATION IF APPLICABLE.

12.Income and financial resources of children.

Income/Resources

 

Amount

 

$

 

 

 

 

$

 

 

 

 

$

 

 

 

 

$

 

 

 

13.Child support adjustments requested.

 

 

 

Mother

Father

Long Distance Parenting Time Costs

$

 

 

$

 

Parenting Time Adjustments

$

 

 

$

 

Income Tax Considerations

$

 

 

$

 

Special Needs/Extraordinary Exp.

$

 

$

 

Support Beyond Age of Majority

$

$

 

Overall Financial Condition

$

 

 

$

 

14.All other personal property including retirement benefits (including but not limited to qualified plans such as profit-sharing, pension, IRA, 401(k), or other savings-type employee benefits, nonqualified plans, and deferred income plans), and ownership thereof (joint or individual), including policies of insurance, identified as to nature or description, ownership (joint or individual), and actual or estimated value.

Joint or Individual

Amount(Specify)

$

$

$

$

49

THE FOLLOWING NEED NOT BE FURNISHED IN POST JUDGMENT PROCEDURES.

15.List real property identified as to description, ownership (joint or individual) and actual or estimated value.

Property Description

Ownership

Actual/Estimated Value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16.Identify the property, if any, acquired by each of the parties prior to marriage or acquired during marriage by a will or inheritance.

 

 

Source of

Actual/

Property Description

Ownership

Ownership

Estimated Value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17.List debt obligations, including maintenance, not listed in Section 10.A or 10.B above, identified as to name or names of obligor or obligors and obligees, balance due and rate at which payable; and, if secured, identify the encumbered property.

Debt

 

 

Balance

Payment

Encumbered

Obligation

Obligor

Obligee

Due

Rate

Property

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50

18.List health insurance coverage and the right, pursuant to ERISA §§ 601-608, 29 U.S.C. §§ 1161-1168 (1986), to continued coverage by the spouse who is not a member of the covered employee group.

Health Insurance

COBRA Continuation

 

 

Yes

 

No

Unknown

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AFFIANT

/s/

VERIFICATION

State of

 

, County of

 

,

I swear or affirm under penalty of perjury that this affidavit and attached schedules are true and complete.

/s/

Subscribed and sworn this

 

day of

 

, 20

.

 

 

 

 

 

 

 

/s/

Notary Public

My Appointment Expires:

51

IN THE DISTRICT COURT OF __________________ COUNTY, KANSAS

DIVISION __________

______________________________

)

Case No. ______________

Petitioner

)

 

 

)

 

vs.

)

 

)Document No. _______________

______________________________ )

Respondent

)

 

SHORT FORM DOMESTIC RELATIONS AFFIDAVIT

 

OF _______________________________ (name)

To be used ONLY with post-judgment Motions to Establish or Modify Child Support.

1. Your Name:____________________ _____________________ _______________________

First

Middle

 

Last

Residence: ______________________ _____________________

____

________________

Address

City

ST

Zip

Year of Birth: _______ Last Four Digits of SSN: XXX-XX-________ Phone ______________

2.Name(s), last four digits of SSN(s), year of birth, and age(s) of minor children of the marriage/relationship:

Name

SSN

Year of Birth Age

 

XXX-XX-______ XX-XX-

 

 

 

 

XXX-XX-______ XX-XX-

 

 

 

 

XXX-XX-______ XX-XX-

 

 

 

 

XXX-XX-______

XX-XX-

 

 

 

3.Name(s), last four digits of SSN(s), and year of birth of minor children of previous marriage/relationship(s) and facts as to custody and support payments paid or received, if any.

Name

Name of Custodian

SSN

YOB

Support

 

 

 

 

 

 

 

Pd/Rec

 

_________________ XXX-XX-_____

XX-XX-_____

$

 

 

 

_________________ XXX-XX-_____

XX-XX-_____

$

 

 

 

_________________ XXX-XX-_____

XX-XX-_____

$

 

 

 

_________________ XXX-XX-_____

XX-XX-_____

$

 

 

 

_________________ XXX-XX-_____

XX-XX-_____

$

 

 

4. You are employed by:

Name:

 

 

 

 

 

 

 

Address:

 

 

 

 

 

 

 

City, ST, Zip:

 

 

 

 

 

 

52

5. Monthly income:

 

A.

Wage Earner, Gross Income

$_______________

B.

Self-Employed, Gross Income

$_______________

C.

Reasonable Business Expense

$_______________

D.

Self-Employment Tax

$_______________

6. Work Related Child Care Expenses:

 

A.

Weekly Cost During Summer

Name and Address of Provider

 

$___________________

 

 

 

 

 

 

 

B.

Weekly Cost During School Year

Name and Address of Provider

 

$___________________

 

 

 

 

 

 

 

7.Father Mother provides Health Insurance for child(ren). A. Name and Address of Health Insurance Plan:

.

B.

Person(s) insured on plan:

 

 

 

Monthly cost of health insurance:

$___________

 

Monthly cost of dental insurance:

$___________

 

Monthly cost of vision insurance:

$___________

Monthly cost of drug prescription insurance: $____________

Increase cost of adding child(ren) to the plan: $____________

8. Father Mother claims child(ren) for income tax purposes.

You file taxes: Single Head of Household Joint Other

9.Child Support Adjustments requested (documentation to support requested adjustments must be attached):

Long Distance Parenting Time Adjustment

Special Needs

Parenting Time Adjustment

Income Tax Adjustment

Agreement Past Minority

Overall Financial Condition

10.The following documents must be attached. Social Security numbers and dates of birth must be removed from the documents prior to filing with the court.

Current Pay Stub

Last Year’s Tax Return including schedules

W-2

Written Proof of Day Care Cost

Written Proof of Insurance Costs

I declare under penalty of perjury under the laws of the state of Kansas that the forgoing is true, correct and complete.

Executed on the _______ day of _________________________, 20____.

Name (Print):

53

APPENDIX IV

Interstate Pay Differential

Adjustments for differences in interstate pay in various locations are computed using the state average weekly pay. This appendix provides a table for the second quarter of 2006, average weekly wages by state. In calculating the Interstate Pay Differential, use the most recent schedule from the web page. Updates for this information are distributed quarterly and can be obtained by going to the Internet address for the United States Bureau of Labor Statistics: http://www.bls.gov/news.release/cewqtr.t04.htm

The average weekly pay table reports the average weekly wage for all workers covered by state and federal unemployment insurance (UI). Employers subject to federal and state unemployment law report pay information quarterly to the Department of Labor. Payroll data includes wages, bonuses, cash value meals and lodging when supplied, tips and other gratuities, and, in some states, employer contribution to certain deferred compensation plans, such as 401(k) plans and stock options. Employment and wage data reported by the Department of Labor is classified in accordance with the 1987 Standard Industrial Classification (SIC) Manual. This classification manual is updated every three years.

To compute the Interstate Pay Differential, you develop a value by dividing the average weekly wage in Kansas (KS) by the average weekly wage of the new state. Average weekly wages for each state are found in the table attached to this appendix and may be higher or lower than the Kansas average weekly wage.

EXAMPLE ONE:

Using the Interstate Pay Differential, a parent living in Alaska and earning $3,000.00 per month would have a gross monthly income for Kansas child support purposes of:

To get the correct multiplier, divide the Kansas weekly wage by the non-Kansas weekly wage and then multiply by the non-residential parent’s monthly income.

Kansas weekly average $812.00 ÷ Alaska weekly average $987.00 = .8227.

$3,000.00 x .8227

$2,468.10 Kansas value as adjusted by Interstate Pay Differential

EXAMPLE TWO:

Using the Interstate Pay Differential, a parent in Idaho earning $3,000.00 per month would have a gross monthly income for Kansas child support purposes of:

54

To get the correct multiplier, divide the Kansas weekly wage by the non-Kansas weekly wage and then multiply by the non-residential parent’s monthly income.

Kansas weekly wage $812.00 ÷ $733.00 for Idaho weekly wage =1.078

$3,000.00 x1.078

$3,234.00 Kansas value as adjusted by the Interstate Pay Differential

The income modified to a Kansas value is entered on line A.1 or B.1 of the Child Support Worksheet.

55

Table 1

National and State Average Weekly Pay and Differential of Each State’s Average Weekly

Pay Compared to Kansas Average Weekly Pay

Source: http://www.bls.gov/news.release/cewqtr.t03.htm

State

Average

Differential

 

Weekly

compared

 

 

to Kansas

 

2010

2010

United States

$971

 

Alabama

839

1.03

Alaska

987

1.22

Arizona

892

1.10

Arkansas

738

0.91

California

1,128

1.39

Colorado

1,001

1.23

Connecticut

1,226

1.51

Delaware

1,003

1.24

District of Columbia

1,307

2.08

Florida

871

1.07

Georgia

906

1.12

Hawaii

859

1.06

Idaho

733

0.90

Illinois

1,035

1.27

Indiana

804

0.99

Iowa

797

0.98

Kansas

812

1.00

Kentucky

794

0.98

Louisiana

863

1.06

Maine

769

0.95

Maryland

1,080

1.33

Massachusetts

1,217

1.50

Michigan

938

1.16

Minnesota

974

1.20

Mississippi

706

0.87

Missouri

839

1.03

Montana

721

0.89

Nebraska

772

0.95

Nevada

880

1.08

New Hampshire

978

1.20

New Jersey

1,161

1.43

 

56

 

State

Average

Differential

 

Weekly

compared

 

 

to Kansas

New Mexico

817

1.01

New York

1,219

1.50

North Carolina

840

1.03

North Dakota

809

1.00

Ohio

865

1.07

Oklahoma

797

0.98

Oregon

852

1.05

Pennsylvania

951

1.17

Rhode Island

940

1.16

South Carolina

775

0.95

South Dakota

714

0.88

Tennessee

878

1.08

Texas

977

1.20

Utah

827

1.02

Vermont

814

1.00

Virginia

1,028

1.27

Washington

981

1.21

West Virginia

778

0.96

Wisconsin

836

1.03

Wyoming

872

1.07

Puerto Rico

559

0.69

Virgin Islands

805

0.99

57

Table 2

Covered (1) establishments, employment, and wages by state, third quarter 2006 (2)

 

 

 

 

 

 

 

 

 

Employment

Average Weekly Wage3

 

 

 

 

 

 

 

Establishments

 

Percent

 

Percent

 

Third Quarter

September

change,

Average

change,

 

2010

2010

September

Weekly

third quarter

State

(Thousands)

(Thousands)

2009-10

Wage

2009-10

United States (4)

9,093.2

129,451.6

0.9

$971

3.0

Alabama

116.9

1,823.8

0.3

839

2.4

Alaska

21.3

306.6

1.4

987

2.9

Arizona

146.2

2,417.0

.5

892

1.4

Arkansas

84.6

1,143.4

0.5

738

1.8

California

1,375.4

14,561.6

0.6

1,128

5.0

Colorado

169.8

2,203.9

0.9

1,001

3.7

Connecticut

111.3

1,628.6

0.5

1,226

2.8

Delaware

28.2

404.9

1.5

1,003

4.4

District of

 

 

 

 

 

Columbia

35.5

698.5

1.6

1,688

4.5

Florida

595.6

7,258.9

0.7

871

1.8

Georgia

268.7

3,790.7

0.7

906

3.4

Hawaii

38.9

598.0

0.8

859

1.9

Idaho

54.9

601.7

-0.4

733

3.5

Illinois

381.4

5,573.7

0.9

1,035

2.9

Indiana

158.4

2,743.6

1.2

804

2.9

Iowa

94.7

1,446.1

0.6

797

3.4

Kansas

88.3

1,311.7

0.2

812

2.5

Kentucky

110.5

1,747.7

1.3

794

1.7

Louisiana

126.5

1,849.5

0.3

863

3.5

Maine

49.5

578.3

-0.1

769

1.3

Maryland

164.6

2,488.6

1.0

1,080

2.7

Massachusetts

223.5

3,188.2

1.4

1,217

3.3

Michigan

246.4

3,817.3

1.3

938

2.7

Minnesota

165.5

2,579.6

0.6

974

5.0

Mississippi

69.6

1,081.6

0.4

706

1.3

Missouri

175.1

2,596.8

-0.1

839

2.8

Montana

42.3

419.5

0.1

721

3.6

Nebraska

60.7

902.9

0.7

772

2.0

Nevada

71.5

1,114.5

-0.8

880

0.6

New Hampshire

48.5

610.0

0.6

978

2.1

New Jersey

270.0

3,792.0

-0.2

1,161

1.5

New Mexico

55.3

786.7

-0.1

817

2.8

New York

593.4

8,507.7

1.0

1,219

2.1

North Carolina

253.4

3,831.7

0.7

840

2.7

North Dakota

26.5

368.8

4.3

809

7.6

Ohio

287.6

4,963.5

1.1

865

3.0

Oklahoma

102.6

1,506.9

1.2

797

4.5

Oregon

130.9

1,609.4

1.0

852

2.8

Pennsylvania

343.6

5,547.3

1.3

951

2.0

58

 

 

Employment

Average Weekly Wage3

 

 

 

 

 

 

 

Establishments

 

Percent

 

Percent

 

Third Quarter

September

change,

Average

change,

 

2010

2010

September

Weekly

third quarter

State

(Thousands)

(Thousands)

2009-10

Wage

2009-10

Rhode Island

35.2

450.8

0.5

940

3.1

South Carolina

109.7

1,770.6

1.2

775

1.6

South Dakota

31.0

391.1

1.4

714

3.8

Tennessee

139.6

2,599.4

1.1

878

3.5

Texas

575.5

10,352.8

2.0

977

3.4

Utah

84.8

1,170.2

1.1

827

3.9

Vermont

24.3

299.3

0.9

814

1.1

Virginia

234.4

3,578.5

0.8

1,028

3.3

Washington

238.9

2,803.1

1.0

981

2.9

West Virginia

48.7

698.0

0.6

778

3.5

Wisconsin

158.6

2,665.9

1.1

836

3.2

Wyoming

25.1

270.5

1.3

872

4.9

Puerto Rico

49.8

956.7

-2.3

559

1.5

Virgin Islands

3.6

44.9

2.0

805

8.3

1Includes workers covered by Unemployment Insurance (UI) and Unemployment

Compensation for Federal Employees (UCFE) programs.

2 Data are preliminary.

3 Average weekly wages were calculated using unrounded data.

4 Totals for the United States do not include data for Puerto Rico or the Virgin Islands.

59

APPENDIX V

Income Tax Considerations

Section A - Dependent’s Exemption And Child Tax Credit

Throughout this appendix, the term “custodial” and “noncustodial” parents are used to comply with tax law. In all other sections in the Kansas Child Support Guidelines, these terms have been updated to comply with the current Kansas law.

Section A.I – Dependent’s Exemption

Generally, the parent with the higher income will benefit more from the tax exemption. The parties should be encouraged to maximize tax benefits and adjust child support equitably.

Frequently, the parties agree to alternate the exemption. If the custodial parent agrees to alternate the exemption, the additional tax benefit to the noncustodial parent should be shared with the custodial parent equitably. If the noncustodial parent agrees to allow the custodial parent to claim the exemption in years that the noncustodial parent was entitled to the exemption, the additional tax benefit to the custodial parent should be shared with the noncustodial parent equitably.

If the custodial parent elects not to alternate the income tax exemption for the minor child by executing IRS Form 8332 or a substantially similar form, the court shall consider the actual economic effect of the failure to alternate the exemption on the noncustodial parent and may adjust the noncustodial parent’s monthly child support accordingly.

The party requesting the Income Tax Consideration Adjustment shall have the burden of proof. The amount should be entered on Line E.3.

The following discussion and example reflects 2011 tax laws. Although the narrative is in the context of the value to the noncustodial parent, it could also be applicable to the custodial parent as discussed above.

For 2011, the federal income tax exemption was $3,700 per person and the Kansas exemption was $2,250. The value of the exemption to the noncustodial parent may be calculated by multiplying the applicable exemption amount by the noncustodial parent’s applicable highest marginal rate at both the federal and Kansas levels. The combined federal and Kansas amount should be divided by 12 to

60

arrive at the monthly amount. A portion of this amount would then be allocated to the noncustodial parent based upon his/her share of the combined income (Line D.2.).

Example: A noncustodial parent has one minor child and has an Adjusted Gross Income in 2011 of $22,750 and assumes the noncustodial parent is in a 15% marginal federal income tax rate and a 6.25% Kansas marginal income tax rate. Accordingly, if the custodial parent will not alternate the exemption, the calculation for the value of the exemption would be calculated as 3,700 x .15 for the federal amount and $2,250 x .0625 for the Kansas rate. The resulting total, $696, would be divided by 12 to arrive at the monthly value of $58, which should then be multiplied by 68% (the noncustodial parent’s share of the combined income) producing an adjustment to the guideline child support of a monthly credit of $39 to the noncustodial parent.

Section A.II – Federal Child Tax Credit

Federal income tax law allows a tax credit for parents with a dependent child under the age of 17 on the last day of the tax year. The credit in 2011 is $1,000 for each qualifying child. The credit is only available for a child 16 or younger on the last day of the tax year in question. If the child turns 17 on or before December 31, no tax credit may be claimed as a dependent.

If the right to claim a qualifying child as a dependent is not shared between the parents, the monthly value of the tax credit should be included in the Income Tax Considerations adjustment.

For 2011, the monthly value of the tax credit is $1,000 12 for each qualifying child, or $83. If the right to claim the child as a dependent (and the credit) is not shared between the parents, then the noncustodial parent’s monthly child support should be decreased by the proportionate share of the combined income on Line D.2 of the Child Support Worksheet (increased if the noncustodian claims the child as a dependent) in addition to any other Income Tax Adjustment amounts.

Section B – Head of Household Adjustment

If the custodial parent utilizes the standard deduction and files as head of household, a tax benefit results to the custodial parent that, absent custody of the child, might not otherwise be available. Such tax benefit received by the custodial parent can be measured by the difference in the standard deduction for head of

61

household over the standard deduction for a single taxpayer multiplied by the applicable marginal federal and state income tax rates. In addition, the custodial parent is given an additional exemption at the Kansas level due to filing as a head of household. The benefit of the additional exemption is calculated by multiplying the custodial parent’s marginal Kansas income tax rate by the Kansas exemption amount. The total of the standard deduction and additional exemption benefits should be divided by 12 to arrive at the monthly amount. If the court decides it is appropriate to share the tax benefits of this deduction, the noncustodial parent’s credit should not exceed his/her proportionate share of the combined income on Line D.2 of the Child Support Worksheet.

Example: A custodial parent has one minor child and has an Adjusted Gross Income in 2011 of $22,750 and assumes the custodial parent is in a 15% marginal federal income tax rate and a 3.5% marginal Kansas income tax rate. The difference in the Federal standard deduction for head of household over that for a single taxpayer is $2,700 ($8,500 - $5,800 = $2,700). This difference multiplied by the custodial parent’s federal marginal income tax rate of 15% results in an income tax benefit of $405. The difference in the Kansas standard deduction for head of household over that for a single taxpayer is $1,500 ($4,500 – $3,000 = $1,500). This difference multiplied by the custodial parent’s marginal Kansas income tax rate of 3.5% results in a benefit of $53, for a combined federal and Kansas standard deduction benefit of $458. Because the custodial parent filed as head of household, the parent was allowed an additional Kansas exemption of $2,250, for an income tax benefit of $79 ($2,250 x .035 = $79). The total income tax benefit for filing as head of household is thus $537. The noncustodial parent’s proportionate share of the combined income is 68% and this percentage should be applied to the head of household tax benefit ($537 x .68 = $365). This amount is divided by 12 to arrive at a monthly credit of $30.

The combined benefits allowed for the dependent’s exemption (Section A, if applicable) and head of household status (Section B) should be combined with any other pertinent income tax considerations and entered on Line E.3 as a negative adjustment for the noncustodial parent.

Section C – Additional Information

The above listed guidelines reflect tax law for 2011. Amounts of exemptions, deductions, and credits, as well as tax law itself will change. Current tax law should be consulted for implementation of and relevance to these guidelines.

The following pages reflect current Federal and Kansas income tax factors. Additionally, a sample Tax Considerations Worksheet is included in this appendix.

62

Federal Income Tax Factors

Income Tax Brackets

 

Taxable Income

2009

2010

2011

Single

$

0

to

$ 8,350

10%

 

 

 

 

 

0

to

8,375

 

10%

 

 

 

 

0

to

8,500

 

 

10%

 

 

 

8,351

to

33,950

15

 

 

 

 

 

8,376

to

34,000

 

15

 

 

 

 

8,501

to

34,500

 

 

15

 

 

 

33,951

to

82,250

25

 

 

 

 

 

34,001

to

82,400

 

25

 

 

 

 

34,501

to

83,600

 

 

25

 

 

 

82,251

to

171,550

28

 

 

 

 

 

82,401

to

171,850

 

28

 

 

 

 

83,601

to

174,400

 

 

28

Head of Household

 

0

to

11,950

10

 

 

 

 

 

0

to

11,950

 

10

 

 

 

 

0

to

12,150

 

 

10

 

 

 

11,951

to

45,500

15

 

 

 

 

 

11,951

to

45,550

 

15

 

 

 

 

12,151

to

46,250

 

 

15

 

 

 

45,501

to

117,450

25

 

 

 

 

 

45,551

to

117,650

 

25

 

 

 

 

46,251

to

119,400

 

 

25

 

 

117,451

to

190,200

28

 

 

 

 

117,951

to

190,550

 

28

 

 

 

119,401

to

193,350

 

 

28

Married Filing Joint

 

0

to

16,700

10

 

 

 

 

 

0

to

16,750

 

10

 

 

 

 

0

to

17,000

 

 

10

 

 

 

16,701

to

67,900

15

 

 

 

 

 

16,751

to

68,000

 

15

 

 

 

 

17,001

to

69,000

 

 

15

 

 

 

67,901

to

137,050

25

 

 

 

 

 

68,001

to

137,300

 

25

 

 

 

 

69,001

to

139,350

 

 

25

 

 

137,051

to

208,850

28

 

 

 

 

137,301

to

209,250

 

28

 

 

 

139,351

to

212,300

 

 

28

Married Filing Separate

 

0

to

8,350

10

 

 

 

 

 

0

to

8,375

 

10

 

 

 

 

0

to

8,500

 

 

10

 

 

 

8,351

to

33,950

15

 

 

 

 

 

8,376

to

34,000

 

15

 

 

 

 

8,501

to

34,500

 

 

15

 

 

 

33,951

to

68,525

25

 

 

 

 

 

34,001

to

68,650

 

25

 

 

 

 

34,501

to

69,675

 

 

25

 

 

 

68,526

to

104,425

28

 

 

 

 

 

68,651

to

104,625

 

28

 

 

 

 

69,676

to

106,150

 

 

28

Note: Tax brackets for higher income levels not shown.

Standard Deduction

 

 

 

Single

$ 5,700

$ 5,700

$ 5,800

Head of Household

8,350

8,400

8,500

Married Filing Joint

11,400

11,400

11,600

Married Filing Separate

5,700

5,700

5,800

Personal/Dependent Exemption

3,650

3,650

3,700

Dependent Child Tax Credit

1,000

1,000

1,000

63

Kansas Income Tax Factors

Income Tax Brackets

 

 

 

 

Taxable Income

 

 

 

 

Single, Head of Household and

$

0

to

$

15,000

3.5%

 

Married Filing Separate

 

 

15,001

to

 

30,000

6.25

 

 

 

 

30,001

to

 

No Limit

6.45

Married Filing Joint

 

 

0

to

 

30,000

3.5%

 

 

 

 

30,001

to

 

60,000

6.25

 

 

 

 

60,001

to

 

No Limit

6.45

Standard Deduction

 

 

 

 

 

 

 

 

Single and Married Filing Separate

 

 

 

 

$

3,000

 

Head of Household

 

 

 

 

$

4,500

 

Married Filing Joint

 

 

 

 

$

6,000

 

Personal/Dependent Exemption *

 

 

 

 

$

2,250

 

* Head of household entitled to additional exemption

 

 

 

 

 

 

 

 

64

2011

TAX CONSIDERATIONS

Tax Exemptions

 

 

(Federal)

3,700 x _____ (1) = 0.00

 

 

(State)

2,250 x _____ (1) = 0.00

 

 

 

0.00 x _____%(3) = _____ 12 = $ _____ per month x # of children = $_____

Head of Household

 

 

(Federal)

2,700 x _____(2) =0.00

 

 

(State)

1,500 x _____(2) =0.00

 

 

(Add.)

2,250 x _____(2) =0.00

 

 

 

0.00 x _____%(3) = _____ 12 = $ _____ per month x # of children = $_____

Additional Tax Credit (not available for children 17 and older)

 

 

 

1,000 x _____ %(3) = _____ 12 = $ _____ per month x # of children = $_____

 

 

Tax Exemptions

+

0.00

 

Head of Household

+

0.00

 

Additional Tax Credit

+

0.00

 

Total Tax Consideration

+

0.00

***************************************************************************************************************************************

(A) 2011 Federal Marginal Tax Rates (Single)

10% marginal tax rate of incomes from 0.00 – 8,500

15% marginal tax rate of incomes from 8,501 – 34,500 25% marginal tax rate of incomes from 34,501 – 83,600 28% marginal tax rate of incomes from 83,601 – 174,400

(B) 2011 State Marginal Tax Rates (Single)

3.50% marginal tax rate of incomes from 0.00 – 15,000 6.25% marginal tax rate of incomes from 15,001 – 30,000 6.45% marginal tax rate of incomes of 30,001 – above

(1)Use noncustodial parent’s marginal tax rate

(2)Use custodial parent’s marginal tax rate

(3)Noncustodial parent’s percentage from Line D.2. of Child Support Worksheet

Annual Gross Income:

Standard Deduction:

Annual Child Support

Income for Marginal

Tax Rate:

65

APPENDIX VI

Cafeteria Plans and Salary Reduction Agreements

A.General Definition

Under salary reduction agreements, an employee can take advantage of tax deferral through 401(k) or 403(b) plans or by receiving tax-free benefits through a cafeteria plan. Under 401(k) and 403(b) plans, amounts reducing salary are invested in selected investments or annuities for future retirement. Under a cafeteria plan, an employer offers a set of fringe benefits from which participating employees may select. The cafeteria plan can be funded with employer contributions, employee contributions (usually through salary reduction agreements), or a combination of both. The cafeteria plan results in a lower taxable income to the employee where contributions to the plan are from pre-tax income through salary reduction agreements. Qualified benefits which may be offered under a cafeteria plan include:

1.Coverage under an accident or health plan to the extent that the coverage is excludable from income under Code Section 106.

2.Group term life insurance coverage that is excludable from gross income under Code Section 79.

3.Dependent care assistance programs under Code Section 129.

4.Qualified cash or deferred arrangements.

5.Adoption assistance programs that meet the requirements of Code Section 137.

6.Qualified group legal services plans.

B.Application to the Guidelines

The gross income of the wage earner, regardless of whether it is taxable or nontaxable, is to be used to compute child support payments. Additionally, costs pertinent to child support computations (child care, health insurance premiums, etc.) that were withheld on a pre-tax basis from the employee’s salary would also be considered. Benefits paid by the employer that are truly the company’s expenses and not a reduction of the employee’s gross income would be ignored.

66

APPENDIX VII

Completed Sample Child Support Worksheet

IN THE

 

 

JUDICIAL DISTRICT

 

 

 

COUNTY, KANSAS

IN THE MATTER OF:

This sample shows child support calculated WITHOUT an Equal Parenting calculation.

 

 

and

 

CASE NO.

 

 

 

 

 

 

 

 

 

 

CHILD SUPPORT WORKSHEET OF

 

 

 

 

 

 

 

 

 

(name)

 

 

 

 

 

 

A.

INCOME COMPUTATION – WAGE EARNER

MOTHER

FATHER

 

1.

Domestic Gross Income

$ 893

 

 

$

 

 

 

(Insert on Line C.1. below)*

 

 

 

 

 

 

B.INCOME COMPUTATION – SELF-EMPLOYED

1.

Self-Employment Gross Income*

 

 

 

3,000

2.

Reasonable Business Expenses

(-)

 

 

1,232

3.

Domestic Gross Income

 

1,768

 

(Insert on Line C.1. below)

 

 

 

 

C.ADJUSTMENTS TO DOMESTIC GROSS INCOME

1.

Domestic Gross Income

 

893

 

1,768

2.

Court-Ordered Child Support Paid

(-)

0

 

0

3.

Court-Ordered Maintenance Paid

(-)

0

 

0

4.

Court-Ordered Maintenance Received

(+)

0

 

0

5.

Child Support Income

 

893

1,768

 

(Insert on Line D.1. below)

 

 

 

 

D.COMPUTATION OF CHILD SUPPORT

1.

Child Support Income

893

 

+

1,768

 

 

 

 

=

2,661

 

2.

Proportionate Shares of Combined Income

33.5

33.6%

66.5 66.4%

 

(Each parent’s income divided by combined income)

 

 

 

 

 

 

3.

Gross Child Support Obligation**

 

 

 

 

 

 

 

(Using the combined income from Line D.1.

 

 

 

 

 

 

 

find amount for each child and enter total for

 

 

 

 

 

 

 

all children)

 

 

 

 

 

 

Age of Children

0-5

 

 

6-11

 

 

12-18

 

Total

Number Per-Age Category

1

 

 

1

 

 

 

 

0

 

 

Total Amount

312

+

358 +

 

 

0

=

670

Examples provided in Appendix VIII

 

 

 

 

 

 

 

 

 

 

 

* Interstate Pay Differential Adjustment?

 

 

 

Yes

 

X

No

 

 

**Multiple Family Application?

 

 

 

Yes

 

X

No

 

 

67

 

 

 

Case No.

 

 

 

 

 

 

MOTHER

FATHER

4.

Health and Dental Insurance Premium

$

0

 

 

 

$ 125

 

 

 

 

 

=

 

125

 

5.

Work-Related Child Care Costs

 

112

 

 

 

 

 

 

 

Formula: Amt. – ((Amt. x %) + (.25 x (Amt. x

%)))

 

 

 

 

 

 

 

 

for each child care credit

 

=

112

 

 

Example: 200 – ((200 x 35%) + (.25 x (200 x 35%)))

 

 

 

 

 

 

 

6.

Parents’ Total Child Support Obligation

 

 

 

 

 

907

 

 

(Line D.3. plus Lines D.4. & D.5.)

 

 

 

 

 

 

 

 

7.

Parental Child Support Obligation

 

304 305

 

603 602

 

 

(Line D.2. times Line D.6. for each parent)

 

 

 

 

 

 

 

 

8.

Adjustment for Insurance and Child Care

(-)

(112)

 

 

 

(125)

 

 

(Subtract for actual payment made for items

 

 

 

 

 

 

 

 

 

D.4. and D.5.)

 

 

 

 

 

 

 

 

9.

Basic Parental Child Support Obligation

 

192 193

 

 

 

478 477

 

 

(Line D.7. minus Line D.8.;

 

 

 

 

 

 

 

 

 

Insert on Line F.1. below)

 

 

 

 

 

 

 

 

E.CHILD SUPPORT ADJUSTMENTS

 

 

 

 

AMOUNT ALLOWED

APPLICABLE

N/A

CATEGORY

MOTHER

FATHER

1.

 

X

Long Distance Parenting Time Costs

(+/-)

(+/-)

2.

 

Parenting Time Adjustment (if b. %___) (+/-)

(+/-)

 

X

3.

 

X

Income Tax Considerations

(+/-)

(+/-)

4.

 

X

Special Needs/Extraordinary Exp.

(+/-)

(+/-)

5.

 

X

Agreement Past Majority

(+/-)

(+/-)

6.

 

X

Overall Financial Condition

(+/-)

(+/-)

7.

TOTAL (Insert on Line F.2. below)

0

0

F.DEVIATION(S) FROM REBUTTABLE PRESUMPTION AMOUNT

 

 

 

 

 

AMOUNT ALLOWED

 

 

 

 

MOTHER

 

 

FATHER

1.

 

Basic Parental Child Support Obligation

 

 

192 193

 

478 477

 

 

(Line D.9. from above)

 

 

 

 

 

 

 

 

 

2.

 

Total Child Support Adjustments

(+/-)

 

0

 

0

 

 

 

 

(Line E.7. from above)

 

 

 

 

 

 

 

 

 

3.

 

Adjusted Subtotal (Line F.1. +/- Line F.2.)

192 193

 

478 477

4.

 

Equal Parenting Time Obligation

 

 

 

 

 

 

 

 

 

 

 

(EPT worksheet Line 12 or 14)

 

 

_________

 

________ ___

4. 5.

Enforcement Fee Allowance**

Percentage

 

4%

 

 

 

 

 

 

 

 

**(Applied only to Nonresidential Parent)Flat Fee $

 

0

 

 

 

 

 

 

 

 

((Line F.3. or F.4 x Collection Fee %) x .5)

 

 

 

 

 

 

 

 

 

or (Monthly Flat Fee x .5))

(+)

 

0

(+)

 

10

 

 

5.

6.

Net Parental Child Support Obligation

 

 

192 193

 

488 487

 

 

(Line F.3. + Line F.4. or F.5)

 

 

 

 

 

 

 

 

 

**Parent with non-primary residency. Use local percentage

/s/

Judge/Hearing Officer Signature

Date Signed

Prepared By

Date Approved

68

Completed Sample Child Support Worksheet

IN THE

 

 

JUDICIAL DISTRICT

 

 

 

COUNTY, KANSAS

IN THE MATTER OF:

This sample shows child support calculated WITH an Equal Parenting calculation and worksheet.

 

 

and

 

CASE NO.

 

 

 

 

 

 

 

 

 

 

CHILD SUPPORT WORKSHEET OF

 

 

 

 

 

 

 

 

 

(name)

 

 

 

 

 

 

A.

INCOME COMPUTATION – WAGE EARNER

MOTHER

FATHER

 

1.

Domestic Gross Income

$ 893

 

 

$

 

 

 

(Insert on Line C.1. below)*

 

 

 

 

 

 

B.INCOME COMPUTATION – SELF-EMPLOYED

1.

Self-Employment Gross Income*

 

 

 

3,000

2.

Reasonable Business Expenses

(-)

 

 

1,232

3.

Domestic Gross Income

 

1,768

 

(Insert on Line C.1. below)

 

 

 

 

C.ADJUSTMENTS TO DOMESTIC GROSS INCOME

1.

Domestic Gross Income

 

893

 

1,768

2.

Court-Ordered Child Support Paid

(-)

0

 

0

3.

Court-Ordered Maintenance Paid

(-)

0

 

0

4.

Court-Ordered Maintenance Received

(+)

0

 

0

5.

Child Support Income

 

893

1,768

 

(Insert on Line D.1. below)

 

 

 

 

D.COMPUTATION OF CHILD SUPPORT

1.

Child Support Income

893

 

+

1,768

 

 

 

 

 

=

2,661

 

2.

Proportionate Shares of Combined Income

33.6%

 

66.4%

 

(Each parent’s income divided by combined income)

 

 

 

 

 

3.

Gross Child Support Obligation**

 

 

 

 

 

 

(Using the combined income from Line D.1.

 

 

 

 

 

 

find amount for each child and enter total for

 

 

 

 

 

 

all children)

 

 

 

 

 

Age of Children

0-5

 

 

6-11

 

 

12-18

 

Total

Number Per-Age Category

1

 

 

1

 

 

 

 

0

 

 

Total Amount

312 +

358 +

 

 

0

=

670

Examples provided in Appendix VIII

 

 

 

 

 

 

 

 

 

 

 

* Interstate Pay Differential Adjustment?

 

 

 

Yes

 

X

No

 

 

**Multiple Family Application?

 

 

 

Yes

 

X

No

 

 

69

 

 

Case No.

 

 

 

 

 

 

 

MOTHER

FATHER

4.

Health and Dental Insurance Premium

$

0

 

 

$ 125

 

 

 

 

=

 

125

5.

Work-Related Child Care Costs

 

112

 

 

 

 

 

 

 

Formula: Amt. – ((Amt. x %) + (.25 x (Amt. x

%)))

 

 

 

 

 

 

 

 

 

for each child care credit

 

=

112

 

Example: 200 – ((200 x 35%) + (.25 x (200 x 35%)))

 

 

 

 

 

 

 

 

6.

Parents’ Total Child Support Obligation

 

 

 

 

 

907

 

(Line D.3. plus Lines D.4. & D.5.)

 

 

 

 

 

 

 

 

 

7.

Parental Child Support Obligation

 

305

 

 

602

 

(Line D.2. times Line D.6. for each parent)

 

 

 

 

 

 

 

 

 

8.

Adjustment for Insurance and Child Care

(-)

(112)

 

 

(125)

 

(Subtract for actual payment made for items

 

 

 

 

 

 

 

 

 

 

D.4. and D.5.)

 

 

 

 

 

 

 

 

 

9.

Basic Parental Child Support Obligation

 

193

 

 

477

 

(Line D.7. minus Line D.8.;

 

 

 

 

 

 

 

 

 

 

Insert on Line F.1. below)

 

 

 

 

 

 

 

 

 

E.CHILD SUPPORT ADJUSTMENTS

 

 

 

 

AMOUNT ALLOWED

APPLICABLE

N/A

CATEGORY

MOTHER

FATHER

1.

 

X

Long Distance Parenting Time Costs

(+/-)

(+/-)

2.

 

Parenting Time Adjustment (if b. %___) (+/-)

(+/-)

 

X

3.

 

X

Income Tax Considerations

(+/-)

(+/-)

4.

 

X

Special Needs/Extraordinary Exp.

(+/-)

(+/-)

5.

 

X

Agreement Past Majority

(+/-)

(+/-)

6.

 

X

Overall Financial Condition

(+/-)

(+/-)

7.

TOTAL (Insert on Line F.2. below)

0

0

F.

DEVIATION(S) FROM REBUTTABLE PRESUMPTION AMOUNT

AMOUNT ALLOWED

 

 

 

 

MOTHER

 

 

 

FATHER

 

1.

Basic Parental Child Support Obligation

 

193

 

477

 

 

 

(Line D.9. from above)

 

 

 

 

 

 

 

 

 

 

2.

Total Child Support Adjustments

(+/-)

0

 

0

 

 

 

(Line E.7. from above)

 

 

 

 

 

 

 

 

 

 

3.

Adjusted Subtotal (Line F.1. +/- Line F.2.)

 

 

193

 

 

477

 

4.Equal Parenting Time Obligation

 

(EPT Worksheet or Shared Expense Formula)

_________

__

299_

4. 5.

Enforcement Fee Allowance**

Percentage

4%

 

 

 

 

 

**(Applied only to Nonresidential Parent)Flat Fee $

0

 

 

 

 

 

((Line F.3. or F.4 x Collection Fee %) x .5)

 

 

 

 

 

 

or (Monthly Flat Fee x .5))

(+)

0

(+)

 

6

5. 6.

Net Parental Child Support Obligation

 

 

193

 

 

305

 

(Line F.3. + Line F.4. or F.5)

 

 

 

 

 

 

 

**Parent with non-primary residency. Use local percentage

 

 

 

 

 

 

 

 

 

/s/

 

 

 

 

 

 

 

 

 

Judge/Hearing Officer Signature

 

 

 

 

 

 

 

 

 

 

 

 

 

Date Signed

 

 

 

 

 

 

 

 

 

 

 

Prepared By

 

 

Date Approved

 

 

70

Equal Parenting Time (EPT) Worksheet

(The Equal Parenting Time Worksheet shall be filed with the Child Support Worksheet. References like "Line F.3" correspond to lines shown on the Child Support Worksheet (CSW). References to "line 9" are to the lines on this worksheet.)

Step

Line

Instruction

Amount

#

#

 

 

Step 1

1

Enter the higher amount of the adjusted subtotal from Line F.3

477

 

2

Enter the lower amount of the adjusted subtotal from Line F.3

193

 

3

Subtract line 2 from line 1 and enter the result here

284

 

4

Multiply line 3 by 50% (.5) and enter the result here

142

 

 

 

 

Step 2

5

Enter the total from Line D.1 (Child Support Income)

2,661

 

6

Enter the total from Line D.3 (Gross Child Support Obligation)

670

 

7

If the parents have a written agreement to each provide clothing

 

 

 

for the children in their own home, go to line 9. If not, go to line 8.

 

Step

8

If the amount on line 5 is:

 

2.a

 

A. equal to or less than $4,690, enter 13% (.13).

 

 

 

B. greater than $4,690 but less than $8,125, enter 15% (.15).

__13____%

 

 

C. equal to or greater than $8,125 enter 18% (.18). and go to

 

 

 

line 10.

 

Step

9

If the amount on line 5 is:

 

2.b

 

A. equal to or less than $4,690, enter 11% (.11).

 

 

 

B. greater than $4,690 but less than $8,125, enter 13% (.13).

______ %

 

 

C. equal to or greater than $8,125 enter 16% (.16). and go to

 

 

 

line 10.

 

 

10

Multiply line 6 by the percentage on line 8 or line 9 and enter the

87

 

 

result here.

 

 

 

 

 

Step 3

11

If the parent designated by the court to pay all of the child(ren)'s

 

 

 

direct expenses is:

 

 

 

A. the parent with the lower adjusted subtotal from Line F.3 of

 

 

 

the child support worksheet, go to line 12.

 

 

 

B. the parent with the higher adjusted subtotal on Line F.3 of

 

 

 

the child support worksheet, go to line 14.

 

Step

12

Add line 4 and line 10.

229

3.a

 

 

 

 

13

Enter the amount on Line 12 onto Line F.4 of the child support

 

 

 

worksheet for the parent with the higher adjusted subtotal on line

 

 

 

F.3. Calculate the enforcement fee (if any) on Line F.5. The result

 

 

 

on Line F.6 is the amount the parent with the higher adjusted

 

 

 

subtotal on Line F.3 will pay to the parent with the lower adjusted

 

 

 

subtotal on Line F.3.

 

Step

14

Subtract line 10 from line 4.

 

3.b

 

 

 

 

15

Enter the amount on line 14 onto Line F.4 of the child support

 

 

 

worksheet for the parent with the higher adjusted subtotal on Line

 

 

 

F.3. Calculate the enforcement fee (if any) on Line F.5. The result

 

 

 

on Line F.6 is the amount the parent with the higher adjusted

 

 

 

subtotal on Line F.3 will pay to the parent with the lower adjusted

 

 

 

subtotal on Line F.3. This amount shall not be less than zero.

 

71

APPENDIX VIII

Examples and Scenarios for Preparing the Child Support Worksheet

These specific examples and scenarios are provided to further explain Section III, General Instructions and Section IV, Specific Instructions for the Worksheet. The examples in this Appendix follow the sample worksheet found in Appendix VII.

EXAMPLE 1. Section IV. Specific Instructions for the Worksheet

A.Income Computation -- Wage Earner (Section A)

Scenario 1: Mother earns a minimum wage and has a Domestic

Gross Income of $893 per month.

B.Income Computation -- Self-Employed (Section B)

Scenario 2: Father is self-employed and has a Self Employment Gross Income of $3,000 per month. Reasonable Business Expenses for Father are documented at $1,232. Father’s Domestic Gross Income is $1,768 ($3,000-$1,232 = $1,768).

C.Adjustments to Domestic Gross Income (Section C) Child Support Income (Line C.5)

1.Child Support Income (Line D.1)

Child Support Income from Line C.5 should be transferred to Line D.1

Scenario 3: Neither Father nor Mother has any adjustments to the Domestic Gross Income. Therefore, the Child Support Income for Father is $1,768 and is $893 for Mother.

D.Computation of Child Support (Section D)

1.Proportionate Shares of Combined Income (Line D.2)

Scenario 4: Father earns $1,768 Child Support Income per month. Mother earns $893 Child Support Income per month. Their Combined Child Support Income is $2,661. Father’s proportionate share of the Combined Child Support Income is $1,768 divided by

72

$2,661 or 66.5 66.4%. Mother’s proportionate share of the Combined Child Support Income is $893 divided by $2,661 or 33.5 33.6%.

2.Gross Child Support Obligation (Line D.3)

The following is a scenario for determining the gross support obligation on Line D.3 of the worksheet.

Scenario 5 1: The parents above have two children, ages 6 years, 7 months and 3 years, 10 months. In using the “Two-Child Families” schedule, $2,661 is found in the left-hand column. Under the first column for the four-year-old, $312 is identified, and in the next column for the seven-year-old, $358 is identified. These two amounts are added together to find the total Gross Child Support Obligation of $670 per month.

The following are two Multiple-Family Adjustment scenarios for determining the gross support obligation on Line D.3 of the worksheet.

Scenario 6 2: The Father with two children in the above example remarries and has a one-year-old child by the subsequent marriage.

The Child Support Schedule for “Three-Child Families” should be used. At $2,661 combined income of the parties, the amounts $278 and $320 are found and the sum of $598 is entered on Line D.3.

Scenario 7 3: The Father with two children in the above scenario remarries twice and has a one-year-old child by the second marriage and a two-month-old child by the third marriage. The Child Support Schedule for “Four-Child Families” should be used. At $2,661 combined income of the parties, the amounts $218 238 and $274 are found and the sum of $512 is entered on Line D.3.

The following is a Divided Residency scenario for determining the gross support obligation on Line D.3 of the worksheet.

Scenario 8 4: The Father in the above scenario has primary residency of the older child, six years and seven months. The Mother has primary residency of the younger child, three years and

73

ten months. The Child Support Schedule for “One-Child Families” should be used for calculating the support for each household. At $2,661 combined income of the parties, the worksheet for the Father to pay support to the Mother would show $413 at Line D.3. The worksheet for the Mother’s obligation for the older child would show $475 at Line D.3. Without considering any other factors besides income in this scenario and after the remaining calculations are carried through, the Father would pay the Mother $413 for the younger child. The Mother would pay the Father $475 for the older child. The net result is that the Mother would pay the Father $62 per month.

3.Health and Dental Insurance Premium (Line D.4)

Scenario 9: Father has a single-coverage policy. To add the children would cost an additional $125 a month. Therefore, $125 would be entered in Father’s column and as the total on Line D.4 of the Worksheet.

4.Work-Related Child Care Costs (Line D.5)

 

 

Table 1

 

 

 

(Applicable for Tax Years Beginning in 2003)

 

 

 

 

Maximum

Maximum

 

 

 

Monthly

Monthly Credit

Adjusted

Applicable

Credit

Two or More

Gross Income

Percentage

One Child

Children

 

BUT NOT

 

 

 

OVER

OVER

 

 

 

$ 0

$15,000

35%

$87.50

$175.00

15,000

17,000

34%

85.00

170.00

17,000

19,000

33%

82.50

165.00

19,000

21,000

32%

80.00

160.00

21,000

23,000

31%

77.50

155.00

23,000

25,000

30%

75.00

150.00

25,000

27,000

29%

72.50

145.00

27,000

29,000

28%

70.00

140.00

29,000

31,000

27%

67.50

135.00

31,000

33,000

26%

65.00

130.00

33,000

35,000

25%

62.50

125.00

35,000

37,000

24%

60.00

120.00

37,000

39,000

23%

57.50

115.00

39,000

41,000

22%

55.00

110.00

41,000

43,000

21%

52.50

105.00

43,000

No Limit

20%

50.00

100.00

74

The applicable percentages may vary from year to year. Current tax law should be consulted for the current applicable percentages. See IRS Form 2441 and instructions for details.

Scenario 10: Child care is needed for the preschool child. The cost of the child care is $200 per month. Mother pays for the costs of the child care and has an annual Adjusted Gross Income of $10,716.

The applicable percentage for the federal child care credit is 35% from Table 1 above. The percentage is applied to the monthly child care costs ($200 x .35 = $70). The resulting amount is then multiplied by 25% to obtain a Kansas child care credit of $18 ($70 x

.25 = $18). As such, $88 ($70 + $18 = $88) is subtracted from the monthly child care costs ($200 - $88 = $112). The result of $112 would be entered in the parent’s column and as the total on Line D.5 of the worksheet.

The formula for computing the allowed work-related child care cost is as follows:

Amt. - ((Amt. x %) + (.25 x (Amt. x %)))

As used in this formula

Amt. = Monthly child care costs

% = Applicable percentage of federal child care credit

Amt. - ((Amt. x %) + (.25 x (Amt. x %))

200 – ((200 x .35) + (.25 x (200 x .35))) 200 – (70 + (.25 x 70))

200 – (70 + 18)

200 – 88 = 112

5.Parents’ Total Child Support Obligation (Line D.6)

Scenario 11: The Parents’ Total Child Support Obligation is obtained by adding the $603 $670 Basic Child Support Obligation (Line D.3) from Scenario 5 plus $125 in Health and Dental Insurance Premium (Line D.4) and $112 in Work-Related Child Care Costs (Line D.5). The Parents’ Total Child Support Obligation is $840 $907 per month.

75

6.Parental Child Support Obligation (Line D.7)

Scenario 12: On Line D.2 Father had 66.5 66.4% of the Combined Child Support Income and Mother had 33.5 33.6%. Therefore, Father’s obligation is $559 (.665 x $840) $602 (.664 x 907). Mother’s obligation is $281 (.335 x $840) $305 (.336 x 907).

7.Adjustments for Health and Dental Insurance Premiums and Work- Related Child Care Costs (Line D.8)

Scenario 13: Father pays $125 per month for health insurance. Therefore, $125 should be subtracted from Father’s child support obligation of $559 to make a net obligation of $434. Mother pays $112 per month child care costs. Therefore, $112 should be subtracted from her child support obligation of $281 to make a net obligation of $169.

8.Basic Parent Child Support Obligation (Line D.9)

Scenario 14: Subtract $125 from Father’s child support obligation of $602 to make a net obligation of $477. Subtract $112 from Mother’s child support obligation of $305 to make a net obligation of $193. Mother has primary residency. Therefore, Father’s basic child support obligation is $435 $477 and Mother’s basic child support obligation is $170 $193before adjustments or enforcement fees are considered.

E.Child Support Adjustments (Section E)

1.Total (Line E.7)

Scenario 15: Neither Father nor Mother is claiming any Child Support Adjustments. Therefore, the Total for each parent is zero.

F.Deviation(s) From Rebuttable Presumption Amount (Section F)

1.Basic Parental Child Support Obligation (Line F.1)

Enter the amounts from Line D.9. for each parent.

2.Total Child Support Adjustments (Line F.2)

Enter the total adjustments from the amounts from Line E.7 for each parent.

3.Adjusted Subtotal (Line F.1 +/- Line F.2)

76

Using the total adjustments on Line F.2, add to or subtract from the total on Line F.1 for each parent, based on the result from Line E.7.

4.Equal Parenting Time Obligation (Line F.4)

Enter the amount from the Shared Expense Formula or the result from the Equal Parenting Time worksheet (Appendix XI) on the line for the parent with the higher income from Line F.3.

4.5. Enforcement Fee Allowance (Line F.4 F.5)

Scenario 16: The child support enforcement fee varies across the state. In this example, the court trustee deducts 4% per month from the amount paid by the parent having nonprimary residency before distributing the payment to the parent having primary residency. Multiply the amount on Line F.3 by the applicable percentage (4%). Multiply the result by .5 to divide the fee into two equal parts and enter this amount on line F.4 for each parent. Add lines F.3 and F.4 to arrive at the net child support obligation which is entered on line F.5.

Scenario 17: The court trustee fee may be a flat fee. To calculate the distribution of a flat fee (i.e. $4), multiply the fee 50% ($4.00 x .5 = $2.00). Round the figure to the nearest whole dollar and add the amount, $2.00 to the column for the parent having nonprimary residency on Line F.4 F.5).

6.Net Parental Child Support Obligation (Line F.6)

Add lines F.3 or F.4 and F.5 to arrive at the net child support obligation which is entered on line F.6.

EXAMPLE 2. Section III. General Instructions

A.Income Beyond The Child Support Schedule

Instructions for calculating the child support formula for one child, age 12- 18, at higher income levels:

In order to calculate the formula, a calculator with an exponential function is needed. The exponential function will be marked yx. The exponential key raises y to the power of x. The “Power” function on Microsoft Excel spreadsheets can also be used. Using the Insert, Function option on the main toolbar, choose the category Math & Trig; then select Power on the function list. Enter the appropriate monthly income and power

77

(.689838232) and then multiply the result by the multiplier found in the appropriate Child Support Table in Appendix II.

For example, the formula for a one child family is:

Combined monthly income0.689838232 X 2.795182393

If monthly income is $16,000 enter the following on the calculator:

Step 1 -

Enter “16000”

Step 2 -

Hit the “yx” key

Step 3 -

Enter “.689838232”

Step 4 -

Hit the multiplication key “x”

Step 5 -

Enter “2.795182393”

Step 6 -

Hit the equal key “=”

Step 7 -

The calculated amount is $2,221

 

If the child is between 16 and18:

Step 8 -

If the child is 6-11, multiply $2,221 by .92, or

 

If the child is 0-5, multiply $2,221 by .80

If using the Power function on a spreadsheet, calculate the result of the Power function, then multiply that result by 2.795182393, then multiply that result by the appropriate age category multiplier. If monthly income is $16,000, follow these steps using the Power function, displayed as “=POWER(number, power),” available in Excel© or other spreadsheet:

Step 1 - =POWER(16000,0.689838232) = $794

Step 2 - =(794*2.795182393) = $2,221

Step 3 - If child is 6-11 = ($2.221*.92)

If child is 0-5 = ($2,221*.80)

This calculation is a per child calculation and should be added to the appropriate line of section D.3 of the Child Support Worksheet. Therefore, the amounts for each child should be added together to arrive at the total child support amount pursuant to Section V, Subsection D.3.

78

APPENDIX IX

Military Pay and Allowances

The military pay system is complex and multi-faceted. The following is a brief glossary of some regularly received types of military pay that may be considered for the purpose of calculating child support. Information about military pay and allowances can be found at: http://www.military.com/benefits/military-pay.

Basic Pay

The amount of basic pay is determined by the length of time in service and rank.

Basic Allowance for Subsistence (BAS)

BAS is a non-taxable allowance for food and is paid when a service member serves on active duty. An enlisted member may, under certain circumstances, receive a commutation (commuted rations) when performing inactive duty training.

Basic Allowance for Housing (BAH)

BAH is the non-taxable allowance for housing which replaces BAQ (Basic Allowance for Quarters) and VHA (Variable Housing Allowance). BAH increases with rank and varies by location. The BAH with-dependent rate goes to service members with at least one dependent, but does not increase with additional family members. BAH is intended to provide partial compensation for the cost of housing while serving on active duty. BAH is used to compensate a service member when serving on active duty for more than 139 days or for service members serving in support of a contingency operation (i.e. Kosovo).

BAH-II

BAH-II is the equivalent to what used to be the Basic Allowance for Quarters and does not vary by geographic location. BAH-II is used to compensate individuals when serving on active duty less than 139 days, not in conjunction with a contingency operation.

Inactive Duty Training (IDT) Pay

This is peacetime duty and is commonly referred to as “drill pay.” The amount earned for each drill equals 1/30th of the monthly basic pay rate for the service member’s rank and years of service.

79

Incentive or Special Pays

Many service members are eligible for additional special pay for a wide variety of skills or duties. This is in addition to basic pay or IDT pay. Examples of incentive or special pay include Aviation Career Incentive Pay (for pilots, navigators, crew members, and flight surgeons), Hazardous Duty Pay (parachuting, demolitions work, carrier flight deck operations, etc.), and Hostile Fire/Imminent Danger Pay (for service members serving within an officially declared hostile/imminent danger zone). Other examples of incentive or special pays are related to duty associated with diving, sea duty, submarine duty, foreign language proficiency, and healthcare professionals. All basic pay and incentive pay is taxable. These special pays are authorized under Title 37, U.S. Code.

Family Separation Allowance

Family Separation Allowances are paid monthly when a service member is ordered to active duty away from permanent duty station in excess of 30 days, but not exceeding 20 weeks. Pay is only paid to service members with dependents.

Other Allowances

The military provides other smaller allowances to help cover the cost of new uniforms and official travel.

Travel: The government pays for official travel when a service member is required to perform temporary duty away from his/her permanent duty site, with some restrictions. The type of transportation must be the least expensive option that is timely and appropriate.

Clothing and Uniform: The military replaces enlisted members’ worn-out uniforms with new clothing items or may provide a cash allowance if clothing is not provided. Officers receive an initial allowance and can receive a supplemental allowance each time they serve on active duty for more than 90 days unless it is within two years of receiving their initial clothing allowance or an allowance if an officer entered on that tour within two years of completing a period of active duty of more than 90 days. Service members may be allowed to list on their income tax form non-reimbursed uniform expenses to include maintenance, repair, or alterations of uniforms.

Direct Deposit of Pay and Allowances

Pay and allowances are sent to the service member’s designated financial institution account via electronic funds transfer. Direct deposit is mandatory.

80

Taxes

Federal income and social security taxes are automatically withheld from basic, special, and incentive pays, inactive training pay, and funeral honors duty stipend. Allowances such as BAS and BAH are exempt. Service members on active duty pay state income tax only to their state of legal residence regardless of where they are serving.

Travel

If a service member is required to stay away from his/her personal place of residence overnight while performing authorized drills (IDTs) and training duty (AT/ADT), he or she may deduct all or part of the cost of the travel expenses including meals, subject to federal limitations and lodging (if it is not furnished).

There are many times when Guard and Reserve members are required to drive to the Reserve Center at dates and times other than normal drills. Service members are entitled to deduct round-trip mileage since the travel was performed in order to meet higher authority directives. It is important to keep a log of any additional trips and miles. They can be reported for tax purposes (under Employee Business Expenses) with complete information including name, rank, unit attached, brief description of position and duties assigned, number of drills attended, pay/non- pay, and the number of miles from the member’s business location to the Reserve Center.

Special Tax Treatment

Service in the Armed Forces may cause a service member to incur expenses for which reimbursement is not allowed. The service member may, however, be allowed to deduct such expenses for income tax purposes. Whether these deductions are similarly allowable under the Child Support Guidelines should be addressed on a case-by-case basis.

81

APPENDIX X

Example Plans for Sharing Direct Expenses Under III.B.7

Sample 1

A.Each party shall pay for the clothing and related items for the child that will be used and kept at each party’s respective residence. The parties shall, within a reasonable degree, attempt to segregate and return any clothing that was purchased by the other party when the child wears the same to the other party’s residence upon exchanging custody as herein provided. Should either party desire to purchase an article of clothing which would be shared between the parties’ residences, the party shall notify the other party in writing of the intended purchase of the article and price range thereof prior to the purchase thereof and shall attempt to reach an amicable solution to the splitting of the costs thereof with the other party. If no solution can be reached, then the purchase of such article of clothing shall be based upon a reasonable standard.

B.The parties agree that the child may be involved in extracurricular activities with the consent of the other parent. They further agree that the cost of such agreed activity, including any uniforms or equipment, shall be shared on an equal basis.

C.The parties shall each pay one-half of the following direct expenses of the child:

1.Any clothing needed for the child’s special events, (which shall include, but not be limited to, prom dresses, sports uniforms, scout uniforms) so long as the expenditure for such clothing is reasonable and discussed with the other party prior to the purchase thereof;

2.Any school-related expenses which are not included in the child’s regular public school tuition and fees, as long as such expenses are reasonable and discussed with the other party prior to the expenditure thereof; and

3.Any direct expenses unrelated to school but relating to education, so long as such expenses are reasonable and discussed with the other party prior to the expenditure thereof.

4.The term "direct expenses" as used herein includes only those items included in this paragraph, including any subparts. In the event that either of the parties wish to incur what they believe to be additional direct expenses of the child, they should follow the procedure for splitting the reasonable cost thereof with the other party by the method specified in paragraph a, above D below.

82

D.At the end of each quarter of the calendar year, or at any time mutually agreed upon by the parties, the parties shall present to each other their respective expenditures for direct expenses of the minor child in the form of receipts for purchases thereof and cancelled checks or other form of payment. After totaling the amount of expenditures for each party, the party with the lower amount of expenditures shall reimburse the other party one-half of the difference within thirty (30) days. Failure of one party to submit any such direct expenses to the other party by use of this method for a period of 120 days following the expenditure shall extinguish any right of reimbursement from the non-participating party in such expense.

E.Failure of either party to pay their respective share of the child’s direct expenses as they become due may be considered a basis for terminating the shared expense formula, awarding attorney fees, or other sanctions.

F.This arrangement is deemed to be in the best interest of the minor children.

Sample 2

IT IS FURTHER ORDERED that, in addition to the monetary child support as required by the shared expense formula arrangement, the parties shall share the following expenses:

a.The Petitioner shall purchase the regular clothing for the minor children which shall go back and forth between households.

b.The Respondent shall pay all of the school expenses, including fees, public school tuition, school lunch, field trips, books and supplies.

c.The parties shall each pay one-half of the following direct expenses of the children:

1)Any clothing needed for the child’s special events, (which shall include, but not be limited to, scouts, prom, sports) so long as the expenditure for such clothing is reasonable and discussed with the other party prior to the purchase thereof.

2)The parties shall each pay one-half of any direct expenses of the child unrelated to school but relating to the education, health or fitness, so long as such expenses are reasonable and discussed with the other party prior to the expenditure thereof, i.e. band instruments, portable calculator, etc.

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d.This expense sharing plan is in the best interest of the minor children.

e.Failure to share expenses pursuant to the foregoing formula may result in a reversion to a conventional child support formula with parenting time credit.

Sample 3

Examples of common expenses that may be shared include but are not limited to:

1.School Related Expenses

a.Public school tuition

b.Fees

c.Testing costs of standardized college admission testing

d.School lunches

e.Field Trips

2.Extracurricular activities

a.Pageants

b.Musical instruments

c.Sports

d.Dance lessons

e.Camp

3.Clothing

a.Day to day school

b.School uniforms

c.Sports uniforms

4.Transportation

a.Fuel for child’s car

b.Maintenance for child’s car

c.Insurance for child’s car

5.Personal Grooming

a.Haircuts/Styling

b.Manicures

c.Makeup

6.Miscellaneous

a.Cell phone

b.High speed internet access

84

APPENDIX XI

Shared Expense Formula Example

The following formulas and the examples in Appendix VII are provided for parties considering the Shared Expense Formula or the Equal Parenting Time Formula. Line references apply to the lines on the Child Support Worksheet. Instructions for the Shared Expense Formula can be found on page 9. Instructions for the Equal Parenting Time Formula can be found on page 10.

Calculating Shared Expense Formula

$478

$477 (Higher amount from Line F.3)

-192 193 (Lower amount from Line F.3)

=$286

284

x .5

x .5

=$143 $142 (Child Support Amount the party having the higher obligation will pay. This amount is entered on Line F.4 of the child support worksheet for the parent with the higher adjusted subtotal on Line F.3.)

Equal Parenting Time Formula

Parent Receiving Support Responsible for All Direct Expenses

Step 1:

$478 (High amount from Line F.3 Payor) -$192 (Lower amount from Line F.3)

=$286 X .5

=$143

Step 2.a

$ 670 (Child support obligation figure D.3)

X.13 (Percentage multiplier in table 1)

=$87

Step 3

Table 1:

Percentage multiplier for step 2

Combined Monthly Child Support Income (Line D.1):

Less than $4,690 13% (.13)

Between $4,690 and $8,125 15% (.15)

Greater than $8,125 18% (.18)

$143

(Result Step 1)

 

+$ 87

( Result Step 2)

 

= $230

( Payor’s child support amount entered on Line F.2 F.3)

85

Equal Parenting Time Formula

Parent Receiving Support Responsible for All Direct Expenses Except for Clothing.

Parents Agree to Provide Clothing for the Child in Their Own Home.

Step 1:

$478 (High amount from Line F.3 Payor) -$192 (Lower amount from Line F.3) $286

X.5 = $143

Step 2.b

$ 670 (Child support obligation figure D.3)

X.11 (Percentage multiplier in table 1)

=$78

Step 3

Table 1:

Percentage multiplier for step 2

Combined Monthly Child Support Income (Line D.1):

Less than $4,690 11% (.11)

Between $4,690 and $8,125 13% (.13)

Greater than $8,125 16% (.16)

$143

(Result Step 1)

 

+$ 78

( Result Step 2)

 

= $221

( Payor’s child support amount entered on Line F.2 F.3)

86

Equal Parenting Time (EPT) Worksheet (Sample)

(The Equal Parenting Time Worksheet shall be filed with the Child Support Worksheet. References like "Line F.3" correspond to lines shown on the Child Support Worksheet (CSW). References to "line 9" are to the lines on this worksheet.)

Step

Line

Instruction

Amount

#

#

 

 

Step 1

1

Enter the higher amount of the adjusted subtotal from Line F.3

477

 

2

Enter the lower amount of the adjusted subtotal from Line F.3

193

 

3

Subtract line 2 from line 1 and enter the result here

284

 

4

Multiply line 3 by 50% (.5) and enter the result here

142

 

 

 

 

Step 2

5

Enter the total from Line D.1 (Child Support Income)

2661

 

6

Enter the total from Line D.3 (Gross Child Support Obligation)

670

 

7

If the parents have a written agreement to each provide clothing

 

 

 

for the children in their own home, go to line 9. If not, go to line 8.

 

Step

8

If the amount on line 5 is:

 

2.a

 

A. equal to or less than $4,690, enter 13% (.13).

 

 

 

B. greater than $4,690 but less than $8,125, enter 15% (.15).

__13____%

 

 

C. equal to or greater than $8,125 enter 18% (.18).

 

 

 

and go to line 10.

 

Step

9

If the amount on line 5 is:

 

2.b

 

A. equal to or less than $4,690, enter 11% (.11).

 

 

 

B. greater than $4,690 but less than $8,125, enter 13% (.13).

______ %

 

 

C. equal to or greater than $8,125 enter 16% (.16).

 

 

 

and go to line 10.

 

 

10

Multiply line 6 by the percentage on line 8 or line 9 and enter the

87

 

 

result here.

 

 

 

 

 

Step 3

11

If the parent designated by the court to pay all of the child(ren)'s

 

 

 

direct expenses is:

 

 

 

A. the parent with the lower adjusted subtotal from Line F.3 of

 

 

 

the child support worksheet, go to line 12.

 

 

 

B. the parent with the higher adjusted subtotal on Line F.3 of

 

 

 

the child support worksheet, go to line 14.

 

Step

12

Add line 4 and line 10.

229

3.a

 

 

 

 

13

Enter the amount on line 12 onto Line F.4 of the child support

 

 

 

worksheet for the parent with the higher adjusted subtotal on Line

 

 

 

F.3. Calculate the enforcement fee (if any) on Line F.5. The result

 

 

 

on Line F.6 is the amount the parent with the higher adjusted

 

 

 

subtotal on Line F.3 will pay to the parent with the lower adjusted

 

 

 

subtotal on Line F.3.

 

Step

14

Subtract line 10 from line 4.

 

3.b

 

 

 

 

15

Enter this amount on line 14 onto Line F.4 of the child support

 

 

 

worksheet for the parent with the higher adjusted subtotal on Line

 

 

 

F.3. Calculate the enforcement fee (if any) on Line F.5. The result

 

 

 

on Line F.6 is the amount the parent with the higher adjusted

 

 

 

subtotal on Line F.3 will pay to the parent with the lower adjusted

 

 

 

subtotal on Line F.3. This amount shall not be less than zero.

 

87

Equal Parenting Time (EPT) Worksheet

(The Equal Parenting Time Worksheet shall be filed with the Child Support Worksheet. References like "Line F.3" correspond to lines shown on the Child Support Worksheet (CSW). References to "line 9" are to the lines on this worksheet.)

Step

Line

Instruction

Amount

#

#

 

 

Step 1

1

Enter the higher amount of the adjusted subtotal from Line F.3

 

 

2

Enter the lower amount of the adjusted subtotal from Line F.3

 

 

3

Subtract line 2 from line 1 and enter the result here

 

 

4

Multiply line 3 by 50% (.5) and enter the result here

 

 

 

 

 

Step 2

5

Enter the total from Line D.1 (Child Support Income)

 

 

6

Enter the total from Line D.3 (Gross Child Support Obligation)

 

 

7

If the parents have a written agreement to each provide clothing

 

 

 

for the children in their own home, go to line 9. If not, go to line 8.

 

Step

8

If the amount on line 5 is:

 

2.a

 

A. equal to or less than $4,690, enter 13% (.13).

 

 

 

B. greater than $4,690 but less than $8,125, enter 15% (.15).

______%

 

 

C. equal to or greater than $8,125 enter 18% (.18).

 

 

 

and go to line 10.

 

Step

9

If the amount on line 5 is:

 

2.b

 

A. equal to or less than $4,690, enter 11% (.11).

 

 

 

B. greater than $4,690 but less than $8,125, enter 13% (.13).

______%

 

 

C. equal to or greater than $8,125 enter 16% (.16).

 

 

 

and go to line 10.

 

 

10

Multiply line 6 by the percentage on line 8 or line 9 and enter the

 

 

 

result here.

 

 

 

 

 

Step 3

11

If the parent designated by the court to pay all of the child(ren)'s

 

 

 

direct expenses is:

 

 

 

A. the parent with the lower adjusted subtotal from Line F.3 of

 

 

 

the child support worksheet, go to line 12.

 

 

 

B. the parent with the higher adjusted subtotal on Line F.3 of

 

 

 

the child support worksheet, go to line 14.

 

Step

12

Add line 4 and line 10.

 

3.a

 

 

 

 

13

Enter the amount on line 12 onto Line F.4 of the child support

 

 

 

worksheet for the parent with the higher adjusted subtotal on Line

 

 

 

F.3. Calculate the enforcement fee (if any) on Line F.5. The result

 

 

 

on Line F.6 is the amount the parent with the higher adjusted

 

 

 

subtotal on Line F.3 will pay to the parent with the lower adjusted

 

 

 

subtotal on Line F.3.

 

Step

14

Subtract line 10 from line 4.

 

3.b

 

 

 

 

15

Enter this amount on line 14 onto Line F.4 of the child support

 

 

 

worksheet for the parent with the higher adjusted subtotal on Line

 

 

 

F.3. Calculate the enforcement fee (if any) on Line F.5. The result

 

 

 

on Line F.6 is the amount the parent with the higher adjusted

 

 

 

subtotal on Line F.3 will pay to the parent with the lower adjusted

 

 

 

subtotal on Line F.3. This amount shall not be less than zero.

 

88

TOPIC INDEX

 

Age

6, 19, 22, 29, 43, 44, 65

Birth Expenses

11

Cafeteria Plans

64

Changes of circumstance

22

Child Support Adjustments

2, 5, 16, 20, 30, 47, 51, 66, 71

Child Support Guidelines Advisory Committee

23, 24

Child Support Income

2, 5, 6, 13, 29, 65, 67, 70

Child Support Schedules

2, 6, 11, 13, 14

Child Support Worksheet

1, 2, 7, 18, 29, 53, 59, 60, 63, 65, 67, 72, 79

Court Trustee

20, 71

Court-Ordered Child Support Paid

12, 29, 65

Court-Ordered Maintenance Paid

12, 29, 65

Court-Ordered Maintenance Received

12, 29, 65

Depreciation

4

Direct Expenses

2, 8, 10, 76, 77

Disbursement of Support Payments

21

Dissolution Burden

3

Divided Residency

6, 7, 13, 68

Domestic Gross Income

3, 4, 5, 11, 12, 13, 29, 65, 67

Domestic Gross Income - Self-Employed

4

Domestic Gross Income--Wage Earner

3

Domestic Relations Affidavit

5, 43

Endnotes

24

Enforcement Fee Allowance

20, 21, 30, 66, 71

Equal Parenting Time formula

8, 10

Federal Child Tax Credit

59

Federal Income Tax Factors

61

Federal Retirement

2

Head of Household Adjustment

59

Health and Dental Insurance Premium

30, 66, 69, 70

89

Imputed Income

4

Income Beyond the Child Support Schedule

6

Income Tax

18, 30, 44, 47, 51, 58, 59, 61, 62, 66

Interstate Pay Differential

11, 29, 52, 53, 65

Kansas Child Care Credit

15, 70

Kansas Income Tax Factors

62

Long-Distance Parenting Time

16

Military Pay

73

Minimum Wage

4, 67

More than Six Children

6

Multiple-Family Application

7, 13

Net Parental Child Support Obligation

1, 5, 7, 9, 21, 30, 66

Overall Financial Conditions of the Parties

19

Overtime

3

Parent’s Total Child Support Obligation

15, 30, 66

Parental Child Support Obligation

15, 16, 19, 20, 23, 30, 66, 70

Parenting Time Adjustment

8, 16, 17, 30, 66

Payment of Child Support

12, 21

Proportionate Shares

13, 29, 65, 67

Reasonable Business Expenses

4, 12, 29, 44, 65, 67

Rebuttable Presumption

1, 11, 16, 20, 71

Residence with a Third Party

11

Review of Guidelines

23

Rounding

6

Salary Reduction Agreements

64

Self-Employment Gross Income

4, 12, 29, 65

Shared Expense

8, 9, 10, 11, 17, 78, 79, 80

Social Security

2, 27, 75

Social Security

11, 43, 44

Special Needs

19, 30, 47, 51, 66

SRS

20

Support of Children Beyond the Age of Majority

.................................................... 19

Unreimbursed Health Costs

14

90

Work-Related Child Care Costs

2, 14, 15, 16, 30, 66, 69, 70

91

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