Kansas Child Support Guidelines - Part 3
Kansas Child Support Guidelines - Part 3
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 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 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 parties are added together for the Combined Child Support Income amount.
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 minor child or children 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.
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.
IV.D.5.c. The federal credit is 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.d. Note that the amounts and percentages used in 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).
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 or 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 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.
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, or when the child spends time on a shared time schedule during the summer, the support amount of the parent not having primary residency from Line F.5 (calculated without a parenting time adjustment) may be proportionately 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.
The parties are reminded that the Affordable Care Act requires every American to have health insurance. In many cases, there is a penalty assessed (and paid when income taxes are filed) for failure to maintain health insurance for oneself or one's dependents. Note that regardless of which party is ordered by the court to maintain the health insurance, the penalty for a child not having health insurance will be assessed by the IRS against the individual who claims the child as a dependency exemption. The parties are advised to take this into consideration when determining dependency and health insurance issues.
Generally, because of the ACA, the person claiming the dependency exemption is responsible for ensuring that health insurance is provided for the minor children. If health insurance is not provided, the person claiming the exemption risks being penalized for failure to provide. As such, the parties may not want to share the tax exemption(s). In this situation, the value of the exemption(s) must be determined as provided in Appendix V which amount should then be added on line C.3 of the worksheet.
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 (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. The amount of the special needs expenses, reduced to a monthly average, should be entered on Line E.4 (Special Needs).
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 interests 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 or works overtime, the circumstances requiring the additional employment/income should be considered. If the additional employment/income 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/income 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 interests 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/income to determine the margin of deviation.
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.
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 is used to determine the child support obligation, the result is entered on Line F.4.
IV.F.5. Enforcement Fee Allowance (Line F.5)
In instances where the court trustee or DCF 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 DCF charge a percentage of each payment, this amount is determined by multiplying the percentage fee charged by the court trustee or DCF by the figure on Line F.3 and then multiplying by .5 ((Line F.3 x Collection 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.6 Net Parental Child Support Obligation (Line 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.F.7. Required Worksheet Signatures
The person preparing the worksheet shall sign and date the worksheet submitted to the judge for approval. The judge approving the worksheet used to establish the parents' child support obligation shall sign and date the approved child support worksheet. Worksheets submitted but not approved shall not be signed by the judge.
IV.G. Payment of Child Support
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. 23-3004 and amendments thereto.
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.
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.
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.
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. 23-3004 and amendments thereto.