Income Shares – 2008

Getting Started Only one worksheet is needed to calculate support, regardless of the parenting situation(s) represented. Only one worksheet is needed to calculate support, regardless of the parenting situation(s) represented. Standard parenting, split parenting, parenting situations and non-parent caretaker situations are calculated on same worksheet Standard parenting, split parenting, parenting situations and non-parent caretaker situations are calculated on same worksheet

Part I - Identification Enter any combination of the names of both parents AND non-parent caretaker, as applicable. Enter any combination of the names of both parents AND non-parent caretaker, as applicable. When appropriate, two (2) TCSES numbers and docket numbers can be entered, separated by a forward slash ( / ). Enter Mothers number first, Fathers number second. When appropriate, two (2) TCSES numbers and docket numbers can be entered, separated by a forward slash ( / ). Enter Mothers number first, Fathers number second. PRPARPSPLIT Name of Mother: Name of Father: Name of non-parent Caretaker: TCSES case #: Docket #: Court name:

Part I - Identification Parenting Designations – Automated Entry Parenting Designations – Automated Entry If a non-parent caretaker has been identified, any parent will always be designated as an ARP. In situations, the mother will always be PRP unless combined with a standard situation in which the Father is PRP. Equal + Split = Split PRPARPSPLIT Name of Mother: Name of Father: Name of non-parent Caretaker: TCSES case #: Docket #: Court name:

Part I - Identification Parenting Time Parenting Time For each parent / non-parent caretaker identified, a number of days must be entered, even if the number is zero. Parenting time for each child MUST add up to 365. The program will validate based on the fields entered, e.g., if no mother is entered in Part I, no data should be entered for mother on the rest of the worksheet. Days with Mother Days with Father Days with Caretaker Name(s) of Child(ren)Date of Birth

Part I – Identification Days – A day for purposes of determining the Parenting Time Adjustment occurs when the child(ren) spends more than 12 consecutive hours in a 24 hour period under the care, control or direct supervision of the ARP. The 24 hour period is not the same as a 24 hour calendar day. It may be an overnight period or a daytime period, or a combination of both. Start counting hours when the ARP begins the parenting time period, ending when the period ends.

Part II – Adjusted Gross Income (AGI) Column Designations Column Designations Column A – for Mother Column B – for Father Column C – for Non-Parent Caretaker – applicable in Parts III & IV only Mother \ Column AFather \ Column B Nonparent Caretaker \ Column C

Part II – Adjusted Gross Income Line 1 – Include all income from all non-exempt sources. Line 1 – Include all income from all non-exempt sources. Line 1a – Enter the amount of any Federal benefit received by a child on the parents account. Line 1a – Enter the amount of any Federal benefit received by a child on the parents account. Line 1b – Enter the monthly self-employment tax actually paid. Line 1b – Enter the monthly self-employment tax actually paid. Line 1c – Provides a subtotal for Lines 1, 1a and 1b. Line 1c – Provides a subtotal for Lines 1, 1a and 1b.

Part II – Adjusted Gross Income Rule Changes – Rule Changes – Median gross income figures have been updated based upon the most recent census information – i.e., $ 37,589 for males and $ 29,300 for females. Median gross income figures have been updated based upon the most recent census information – i.e., $ 37,589 for males and $ 29,300 for females. Self-employment tax figures have been updated. Self-employment tax figures have been updated. Low Income (poverty level) figures have been updated to $10,400 annual gross income. Low Income (poverty level) figures have been updated to $10,400 annual gross income.

Part II – Adjusted Gross Income Calculation of Qualified Other Child Credits – Calculation of Qualified Other Child Credits – Can only claim children the parent is legally responsible to support and is actually supporting. Can only claim children the parent is legally responsible to support and is actually supporting. In-Home Children – includes qualified other children living 50% or more of the time with the parent claiming credit In-Home Children – includes qualified other children living 50% or more of the time with the parent claiming credit Not-In-Home Children – includes qualified other children living less than 50% of the time with the parent claiming the credit Not-In-Home Children – includes qualified other children living less than 50% of the time with the parent claiming the credit Includes payments made pursuant to pre-existing orders Includes payments made pursuant to pre-existing orders Includes voluntary payments Includes voluntary payments May consider in-kind remuneration May consider in-kind remuneration

Part III – Parents Share of BCSO Line 4 – The BCSO is obtained from the Child Support Schedule based upon the parents combined AGI and the number of children for whom support is being calculated – Line 4 – The BCSO is obtained from the Child Support Schedule based upon the parents combined AGI and the number of children for whom support is being calculated – In standard parenting, an amount will be entered in the column of the PRP. No amount will appear in the ARP column. In split parenting, an amount will appear for each parent as a PRP. In situations, the amount will appear in Mothers column, unless combined with a standard situation in which the Father is PRP. When there is a non-parent caretaker, the BCSO amount will always appear in Column C. The minimum BCSO is $100 but can be deviated by the tribunal in appropriate situations.

Part III – Parents Share of BCSO Line 4a – ARPs pro-rata share of the BCSO on Line 4 Line 4a – ARPs pro-rata share of the BCSO on Line 4 In standard parenting, the PRPs amount on this line will be zero. In split parenting, and with 2 parents and a non-parent caretaker, an amount will be entered for each parent as ARP. In situations, the Mothers amount on this line will be zero unless combined with a standard situation in which the Father is PRP – then the Fathers amount will be zero.

Part III – Parents Share of BCSO Line 5 – Each ARP parents average parenting time – Line 5 – Each ARP parents average parenting time – In standard parenting, the average includes the ARP parenting time with all the children listed in Part I of the Worksheet, including the children living with each parent 50% of the time. In split parenting, the average includes all children the ARP parenting time, including the children living with each parent 50% of the time. Credit for the 50% child will always appear in Fathers column unless combined with a standard situation in which the Father is PRP. If the PTA is not applicable to a parent, N/A will be entered for that parent on Lines 5 and 6. If the PTA is not applicable to a parent, N/A will be entered for that parent on Lines 5 and 6.

Part III – Parents Share of BCSO oLine 6 – Parenting Time Adjustment (PTA) oIn standard parenting situations, the PTA will appear in the column of the ARP. oIn split parenting situations, both parents are eligible for the PTA in the role as ARP. Example – For a case with one child and 2 standard children, the PTA for the 3 children would be calculated based on the average ARP parenting time of all three children. Example – For a case where child A spends 200 days with Mother and child B spends 200 days with Father, each parent will be eligible for 165 days of parenting time adjustment.

Part III – Parents Share of BCSO Per Diem Adjustment – Increased ARP Parenting Time Begins at 92 days Begins at 92 days Accounts for additional expenses incurred by the ARP due to the increased parenting time Accounts for additional expenses incurred by the ARP due to the increased parenting time Requires parents to pay his/her pro-rata share of child-rearing expenses in both households Requires parents to pay his/her pro-rata share of child-rearing expenses in both households Will result in a zero obligation when the parents have exactly equal income and expenses and each parent has days of parenting time Will result in a zero obligation when the parents have exactly equal income and expenses and each parent has days of parenting time May result in a PRP obligation when the ARP has a large share of parenting time and the PRP has a larger share of the combined income May result in a PRP obligation when the ARP has a large share of parenting time and the PRP has a larger share of the combined income Since no share of child-rearing expenses is owed by a non-parent caretaker or a parent with no income, the result will be different than for a parent caretaker with income. Since no share of child-rearing expenses is owed by a non-parent caretaker or a parent with no income, the result will be different than for a parent caretaker with income.

Part III – Parents Share of BCSO Process 2/182.5 = = standard per diem 2/182.5 = = standard per diem times No. of days of PT = variable multiplier (VM) times No. of days of PT = variable multiplier (VM) VM times BCSO = Adjusted BCSO VM times BCSO = Adjusted BCSO Adjusted BCSO – BCSO = ARPs additional child-rearing expenses Adjusted BCSO – BCSO = ARPs additional child-rearing expenses Times PRPs PI = PRPs share or additional expenses = PTA Times PRPs PI = PRPs share or additional expenses = PTA ARPs share of BCSO – PTA = ARPs adjusted BCSO ARPs share of BCSO – PTA = ARPs adjusted BCSO

Part III – Parents Share of BCSO Example Example BCSO = $1000, ARPs PI = 60% BCSO = $1000, ARPs PI = 60% ARPs BCSO = $600 ARPs BCSO = $600 PT = 140 day PT = 140 day 2/182.5 = /182.5 = x 140 = x 140 = x 1000 = $ x 1000 = $ $ – $ = $ $ – $ = $ $ x 40% = $ $ x 40% = $ $600 – $ = $ $600 – $ = $386.30

Part III – Parents Share of BCSO Per Diem Adjustment – Decreased ARP Parenting Time For less than standard visitation For less than standard visitation Begins at 68 days of parenting time (PT) Begins at 68 days of parenting time (PT) A penalty – does not represent an adjustment to child rearing expenses A penalty – does not represent an adjustment to child rearing expenses Process Process 69 minus the Number of days of PT 69 minus the Number of days of PT Divided by 365 = percentage increase Divided by 365 = percentage increase Percentage increase times ARPs share of BCSO = dollar increase Percentage increase times ARPs share of BCSO = dollar increase Added to BCSO Added to BCSO

Part III – Parents Share of BCSO Example Example ARPs BCSO = $600 ARPs BCSO = $600 PT = 64 days PT = 64 days 69 days – 64 = 5 days 69 days – 64 = 5 days 5/365 = /365 = x $600 = $ x $600 = $8.22 $ $600 = $ $ $600 = $608.22

Part III – Parents Share of BCSO Line 7 – Adjusted BCSO - Share of BCSO owed to the other parent, adjusted for parenting time Line 7 – Adjusted BCSO - Share of BCSO owed to the other parent, adjusted for parenting time In most standard parenting situations, and in non-parent caretaker situations, only the ARP(s) will owe an amount on Line 7 In most standard parenting situations, and in non-parent caretaker situations, only the ARP(s) will owe an amount on Line 7 In most split parenting situations, and when both parents are available in non- parent caretaker situations, both parents will owe an amount on Line 7 In most split parenting situations, and when both parents are available in non- parent caretaker situations, both parents will owe an amount on Line 7 Application of the PTA could result in a negative amount on Line 7 – Application of the PTA could result in a negative amount on Line 7 – If the PRP has a larger income and the ARP has a large share of parenting time If the PRP has a larger income and the ARP has a large share of parenting time Any negative amount shall be entered as a positive obligation in the column of the other parent Any negative amount shall be entered as a positive obligation in the column of the other parent In standard parenting, will result in a zero obligation for the ARP In standard parenting, will result in a zero obligation for the ARP In split parenting, will result in an obligation for only one parent In split parenting, will result in an obligation for only one parent If the parents have exactly the same income and expenses and equal parenting time, each parents share of the BCSO will be zero If the parents have exactly the same income and expenses and equal parenting time, each parents share of the BCSO will be zero

Part IV – Additional Expenses Rules: Rules: Expenses paid by a stepparent shall not be included in the calculation Expenses paid by a stepparent shall not be included in the calculation Each parent may include health and childcare expenses for the children that are actually incurred Each parent may include health and childcare expenses for the children that are actually incurred Additional expenses paid by parents in non-parent caretaker situations – Additional expenses paid by parents in non-parent caretaker situations – Payment of amounts owed by one parent to the other will be adjusted through the obligation owed to the non-parent caretaker Example – Mother pays $100 for health insurance and has a PI of 40%, Father owes Mother $60 for his share of the premium – Fathers share of the BCSO owed to the non-parent caretaker is increased by $60 and Mothers share of the BCSO is decreased by $60

Part IV – Additional Expenses Line 8a – The insurance premium for this childs coverageLine 8a – The insurance premium for this childs coverage Line 8b – Recurring Uninsured Medical Expenses –Line 8b – Recurring Uninsured Medical Expenses – Will pro-rate automatically according to PI Non-recurring expenses still need to be addressed in order Line 8C – Work related Childcare Expenses –Line 8C – Work related Childcare Expenses – Each parent will share this expense, pro rata

Part IV – Additional Expenses Line 9 – the total of expenses in each column Line 9 – the total of expenses in each column Line 10 – Share of additional expenses owed – Each parents pro-rata share of the total additional expenses being paid by the other parent. Line 10 – Share of additional expenses owed – Each parents pro-rata share of the total additional expenses being paid by the other parent. Line 11 – Adjusted Support Obligation (ASO) – Line 11 – Adjusted Support Obligation (ASO) – For each parent, Line 10 (share of additional expenses owed) added to Line 7 (share of BCSO) For each parent, the amount represents an actual obligation owed to the other parent or to the non-parent caretaker

Part IV – Additional Expenses Reminders – Both parents and non-parent caretaker are permitted to claim actual expenses in appropriate categories Both parents and non-parent caretaker are permitted to claim actual expenses in appropriate categories If the parenting plan specifies that either the PRP or the ARP is to pay 100% of an expense, no amount for that expense should be entered in Part IV – parent responsible for payment of the expense should be specified in the Comment Section and in the order If the parenting plan specifies that either the PRP or the ARP is to pay 100% of an expense, no amount for that expense should be entered in Part IV – parent responsible for payment of the expense should be specified in the Comment Section and in the order No health insurance premium should be included on the Worksheet if coverage for the child is provided at no cost to the parent No health insurance premium should be included on the Worksheet if coverage for the child is provided at no cost to the parent In standard parenting situations (and non-parent caretaker situations), work-related childcare expenses will be pro rated between the parents. In standard parenting situations (and non-parent caretaker situations), work-related childcare expenses will be pro rated between the parents.

Part V – Presumptive Child Support Order Line 12 – Presumptive Child Support Obligation (PCSO) Except in non-parent caretaker situations, the PCSO is the difference between the larger obligation and the smaller obligation on Line 11 – entered on Line 12 in the column of the parent with the larger obligation on Line 11 In non-parent caretaker situations, the amount on Line 11 for each parent represents an obligation owed to the non-parent caretaker and shall be transferred to the parents column on Line 12 Because of the PTA, the obligor parent will not always be the ARP

Part V – Presumptive Child Support Order Modifications – Enter Y in the blank if the party requesting modification is a low income parent. The Worksheet will use 7.5% for purposes of calculating the significant variance – low income is $10,400 or less, gross annual income. Enter Y in the blank if the current support order was calculated under the flat percentage guidelines, which did not include consideration of parenting time or additional expenses. The significant variance will be determined by comparing Line 13a with Line 4a for flat percentage orders. For orders calculated under income shares guidelines, Line 12 is compared to Line 13a. Enter the monthly amount of the current support obligation on Line 13a. The calculator will enter the amounts on Lines 13b and c.

Part V – Presumptive Child Support Order 1 - At least a fifteen percent (15%) change in the gross income of the ARP; and/or 2 - A change in the number of children for whom the ARP is legally responsible and actually supporting; and/or 3 - A child supported by this order has become disabled; and/or 4 - The parties have voluntarily entered an agreed order to modify support which complies with the Rules, IN ADDITION 5 - At least a fifteen percent (15%) change between the amount of the current support order and the amount of the proposed order if the current support is $100 or greater per month and at least $15 if the current support is less than $100 per month; OR 6 - At least a seven and one-half percent (7.5%) change between the amount of the current support order and the amount of the proposed support order if the tribunal determines that the adjusted gross income of the parent seeking modification qualifies that parent as a low-income provider. Significant Variance – Orders initially established under the Flat Percentage Guidelines must comply with the heightened standard for modification under the Income Shares Guidelines. One of factors 1, 2, 3 or 4 must apply and in addition, one of factors 5 or 6 must also apply:

Part V – Presumptive Child Support Order Significant Variance – continued To modify an order established under Income Shares, there need only be a 15% (or 7.5%) difference between the amount of the current order and the proposed new order Note: If there is a change in the obligor parent, the significant variance requirement does not apply Reminder - the significant variance requirement does not apply to modifications to add payment of a health insurance premium

Part VI – Deviations and FCSO Line 14 – Deviations – As with Line 12 (PCSO), an amount may appear for both parents (non-parent caretaker situations) Reminder – Enter only the actual amount that should be added or subtracted to the parents obligation. Use a minus (-) for amounts to be subtracted.

Part VI – Deviations and FCSO The Hardship Deviation – Available to protect either parent against any significant change in the amount of the support obligation due solely to application of the Income Shares Guidelines Available to protect either parent against any significant change in the amount of the support obligation due solely to application of the Income Shares Guidelines May be applied when modifying any order initially established under the Flat Percentage Guidelines May be applied when modifying any order initially established under the Flat Percentage Guidelines Is not limited to the first modification under Income Shares Is not limited to the first modification under Income Shares

Part VI – Deviations and FCSO Line 15 – Final Child Support Order – Line 15 – Final Child Support Order – PCSO (Line 12) plus or minus, as appropriate, the amount of any deviation Will be the amount of the current order if the significant variance requirement was not satisfied Line 16 – Line 16 – Line 15 adjusted for the amount of any federal benefit entered for the obligor parent on Line 1a If the amount of the federal benefit on Line 1a exceeds the amount of the FCSO on Line 15, a zero amount will be entered for the obligor parent on Line 16