Colo. Rev. Stat. § 14-10-115 : DOMESTIC MATTERS — PARENTAL RESPONSIBILITIES — UNIFORM DISSOLUTION OF MARRIAGE ACT —10-115 - Child support guidelines - purpose - determination of income - schedule of basic child support obligations - adjustments to basic child support - additional guidelines - child support commission - definitions

(1) Purpose and applicability.
(a) The child support guidelines and schedule of basic child support obligations have the following purposes:
(I) To establish as state policy an adequate standard of support for children, subject to the ability of parents to pay;
(II) To make awards more equitable by ensuring more consistent treatment of persons in similar circumstances; and
(III) To improve the efficiency of the court process by promoting settlements and giving courts and the parties guidance in establishing levels of awards.
(b) The child support guidelines and schedule of basic child support obligations do the following:
(I) Calculate child support based upon the parents' combined adjusted gross income estimated to have been allocated to the child if the parents and children were living in an intact household;
(II) Adjust the child support based upon the needs of the children for extraordinary medical expenses and work-related child care costs; and
(III) Allocate the amount of child support to be paid by each parent based upon physical care arrangements.
(c) This section shall apply to all child support obligations, established or modified, as a part of any proceeding, including, but not limited to, articles 5, 6, and 10 of this title and articles 4 and 6 of title 19, C.R.S., regardless of when filed.
(2) Duty of support - factors to consider.
(a) In a proceeding for dissolution of marriage, legal separation, maintenance, or child support, the court may order either or both parents owing a duty of support to a child of the marriage to pay an amount reasonable or necessary for the child's support and may order an amount determined to be reasonable under the circumstances for a time period that occurred after the date of the parties' physical separation or the filing of the petition or service upon the respondent, whichever date is latest, and prior to the entry of the support order, without regard to marital misconduct.
(b) In determining the amount of support under this subsection (2), the court shall consider all relevant factors, including:
(I) The financial resources of the child;
(II) The financial resources of the custodial parent;
(III) The standard of living the child would have enjoyed had the marriage not been dissolved;
(IV) The physical and emotional condition of the child and his or her educational needs; and
(V) The financial resources and needs of the noncustodial parent.
(3) Definitions. As used in this section, unless the context otherwise requires:
(a)
(I) "Adjusted gross income" means gross income, as specified in subsection (5) of this section, less preexisting child support obligations and less alimony or maintenance actually paid by a parent, as described in subsection (3)(a)(II) of this section.
(II) For purposes of this subsection (3)(a), if the alimony or maintenance actually paid by a parent is deductible for federal income tax purposes by that parent, then the actual amount of alimony or maintenance paid by that parent must be deducted from that parent's gross income. If the alimony or maintenance actually paid by a parent is not deductible for federal income tax purposes by that parent, then the amount of alimony or maintenance deducted from that parent's gross income is the amount of alimony or maintenance actually paid by that parent multiplied by 1.25.
(b) "Combined gross income" means the combined monthly adjusted gross incomes of both parents.
(c) "Income" means the actual gross income of a parent, if employed to full capacity, or potential income, if unemployed or underemployed. Gross income of each parent shall be determined according to subsection (5) of this section.
(c.5) "Mandatory school fees" means fees charged by a school or school district, including a charter school, for a child attending public primary or secondary school for activities that are directly related to the educational mission of the school, including but not limited to laboratory fees; book or educational material fees; school computer or automation-related fees, whether paid to the school directly or purchased by a parent; testing fees; and supply or material fees paid to the school. "Mandatory school fees" does not include uniforms, meals, or extracurricular activity fees.
(d) "Number of children due support", as used in the schedule of basic child support obligations specified in subsection (7) of this section, means children for whom the parents share joint legal responsibility and for whom support is being sought.
(e) "Other children" means children who are not the subject of the child support determination at issue.
(f) "Postsecondary education" includes college and career and technical education programs.
(g) "Postsecondary education support" means support for the following expenses associated with attending a college, university, or career and technical education program: Tuition, books, and fees.
(h) "Shared physical care", for the purposes of the child support guidelines and schedule of basic child support obligations specified in this section, and as further specified in paragraph (b) of subsection (8) of this section, means that each parent keeps the children overnight for more than ninety-two overnights each year and that both parents contribute to the expenses of the children in addition to the payment of child support.
(i) "Split physical care", for the purposes of the child support guidelines and schedule of basic child support obligations specified in this section, and as further specified in paragraph (c) of subsection (8) of this section, means that each parent has physical care of at least one of the children by means of that child or children residing with that parent the majority of the time.
(4) Forms - identifying information.
(a) The child support guidelines shall be used with standardized child support guideline forms to be issued by the judicial department. The judicial department is responsible for promulgating and updating the Colorado child support guideline forms, schedules, worksheets, and instructions.
(b) All child support orders entered pursuant to this article shall provide the names and dates of birth of the parties and of the children who are the subject of the order and the parties' residential and mailing addresses. The social security numbers of the parties and children shall be collected pursuant to section 14-14-113 and section 26-13-127, C.R.S.
(5) Determination of income.
(a) For the purposes of the child support guidelines and schedule of basic child support obligations specified in this section, the gross income of each parent shall be determined according to the following guidelines:
(I) "Gross income" includes income from any source, except as otherwise provided in subsection (5)(a)(II) of this section, and includes, but is not limited to:
(A) Income from salaries;
(B) Wages, including tips declared by the individual for purposes of reporting to the federal internal revenue service or tips imputed to bring the employee's gross earnings to the minimum wage for the number of hours worked, whichever is greater;
(C) Commissions;
(D) Payments received as an independent contractor for labor or services, which payments must be considered income from self-employment;
(E) Bonuses;
(F) Dividends;
(G) Severance pay;
(H) Pensions and retirement benefits, including but not limited to those paid pursuant to articles 51, 54, 54.5, and 54.6 of title 24, C.R.S., and article 30 of title 31, C.R.S.;
(I) Royalties;
(J) Rents;
(K) Interest;
(L) Trust income;
(M) Annuities;
(N) Capital gains;
(O) Any moneys drawn by a self-employed individual for personal use that are deducted as a business expense, which moneys must be considered income from self-employment;
(P) Social security benefits, including social security benefits actually received by a parent as a result of the disability of that parent or as the result of the death of the minor child's stepparent but not including social security benefits received by a minor child or on behalf of a minor child as a result of the death or disability of a stepparent of the child;
(Q) Workers' compensation benefits;
(R) Unemployment insurance benefits;
(S) Disability insurance benefits;
(T) Funds held in or payable from any health, accident, disability, or casualty insurance to the extent that such insurance replaces wages or provides income in lieu of wages;
(U) Monetary gifts;
(V) Monetary prizes, excluding lottery winnings not required by the rules of the Colorado lottery commission to be paid only at the lottery office;
(W) Income from general partnerships, limited partnerships, closely held corporations, or limited liability companies. However, if a parent is a passive investor, has a minority interest in the company, and does not have any managerial duties or input, then the income to be recognized may be limited to actual cash distributions received.
(X) Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business if they are significant and reduce personal living expenses;
(Y) Alimony or maintenance received, as adjusted, if applicable, pursuant to subsection (5)(a)(I.5) of this section; and
(Z) Overtime pay, only if the overtime is required by the employer as a condition of employment.
(I.5) For purposes of subsection (5)(a)(I)(Y) of this section, if the alimony or maintenance actually received by a parent is taxable income to that parent for federal income tax purposes, then the actual amount of alimony or maintenance received is included in that parent's gross income. If the alimony or maintenance actually received by a parent is not taxable income to that parent for federal income tax purposes, then the amount of alimony or maintenance that is included in that parent's gross income is the amount of alimony or maintenance received by that parent multiplied by 1.25.
(II) "Gross income" does not include:
(A) Child support payments received;
(B) Benefits received from means-tested public assistance programs, including but not limited to assistance provided under the Colorado works program, as described in part 7 of article 2 of title 26, C.R.S., supplemental security income, food stamps, and general assistance;
(C) Income from additional jobs that result in the employment of the obligor more than forty hours per week or more than what would otherwise be considered to be full-time employment;
(D) Social security benefits received by the minor children, or on behalf of the minor children, as a result of the death or disability of a stepparent are not to be included as income for the minor children for the determination of child support; and
(E) Earnings or gains on a retirement account, including an IRA, which earnings or gains must not be included as income unless or until a parent takes a distribution from the account. If a distribution from a retirement account may be taken without being subject to an IRS penalty for early distribution and the parent decides not to take the distribution, the court may consider the distribution that could have been taken in determining the parent's gross income if the parent is not otherwise employed full-time and the retirement account was not received pursuant to the division of marital property.
(III)
(A) For income from self-employment, rent, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, "gross income" equals gross receipts minus ordinary and necessary expenses, as defined in sub-subparagraph (B) of this subparagraph (III), required to produce such income.
(B) "Ordinary and necessary expenses" does not include amounts allowable by the internal revenue service for the accelerated component of depreciation expenses or investment tax credits or any other business expenses determined by the court to be inappropriate for determining gross income for purposes of calculating child support.
(b)
(I) If a parent is voluntarily unemployed or underemployed, child support must be calculated based on a determination of potential income; except that a determination of potential income must not be made for:
(A) A parent who is physically or mentally incapacitated;
(B) A parent who is caring for a child under the age of twenty-four months for whom the parents owe a joint legal responsibility; or
(C) An incarcerated parent sentenced to one hundred eighty days or more.
(I.5) If the court or delegate child support enforcement unit imputes income pursuant to this subsection (5), the provisions of subsection (5)(b.5) of this section apply.
(II) If a noncustodial parent who owes past-due child support is unemployed and not incapacitated and has an obligation of support to a child receiving assistance pursuant to part 7 of article 2 of title 26, C.R.S., the court or delegate child support enforcement unit may order the parent to pay such support in accordance with a plan approved by the court or to participate in work activities. Work activities may include one or more of the following:
(A) Private or public sector employment;
(B) Job search activities;
(C) Community service;
(D) Vocational training; or
(E) Any other employment-related activities available to that particular individual.
(III) For the purposes of this section, a parent is not deemed "underemployed" if:
(A) The employment is temporary and is reasonably intended to result in higher income within the foreseeable future; or
(B) The employment is a good faith career choice that is not intended to deprive a child of support and does not unreasonably reduce the support available to a child; or
(C) The parent is enrolled full-time in an educational or vocational program or is employed part-time while enrolled in a part-time educational or vocational program, based on the institution's enrollment definitions, and the program is reasonably intended to result in a degree or certification within a reasonable period of time; completing the program will result in a higher income; the program is a good faith career choice that is not intended to deprive the child of support; and the parent's participation in the program does not unreasonably reduce the amount of child support available to a child.
(b.5)
(I) Except as otherwise provided in this section, if the court or delegate child support enforcement unit determines that a parent is voluntarily unemployed or underemployed or employment information is unreliable, the court or delegate child support enforcement unit shall determine and document, for the record, the parent's potential income.
(II) In determining potential income, the court or delegate child support enforcement unit shall consider, to the extent known, the specific circumstances of the parent, including consideration of the following information, when available:
(A) The parent's assets;
(B) Residence;
(C) Employment and earnings history;
(D) Job skills;
(E) Educational attainment;
(F) Literacy;
(G) Age;
(H) Health;
(I) Criminal record;
(J) Other employment barriers;
(K) Record of seeking work;
(L) The local job market;
(M) The availability of employers hiring in the community, without changing existing law regarding the burden of proof;
(N) Prevailing earnings level in the local community; and
(O) Other relevant background factors in the case.
(c) Income statements of the parents shall be verified with documentation of both current and past earnings. Suitable documentation of current earnings includes pay stubs, employer statements, or receipts and expenses if self-employed. Documentation of current earnings shall be supplemented with copies of the most recent tax return to provide verification of earnings over a longer period. A copy of wage statements or other wage information obtained from the computer database maintained by the department of labor and employment shall be admissible into evidence for purposes of determining income under this subsection (5).
(6) Adjustments to gross income.
(a) At the time a child support order is initially established, or in any proceeding to modify a child support order, if a parent is also legally responsible for the support of any other children for whom the parents do not share joint legal responsibility, the court shall make an adjustment to the parent's gross income prior to calculating the basic child support obligation for the child or children who are the subject of the support order in question as follows:
(I) If a parent is obligated to pay support for another child pursuant to an order, the amount actually paid on the order must be deducted from that parent's gross income;
(II) If the other child is residing in the home of a parent, the court shall deduct from that parent's gross income the amount calculated pursuant to paragraph (b) of this subsection (6);
(III) If another child of a parent is residing outside the home of that parent, the court shall deduct from that parent's gross income the amount of documented money payments actually paid by the parent for the support of the other child, not to exceed the schedule of basic support obligations set forth in subsection (7) of this section.
(b) The amount of the adjustment must not exceed the schedule of basic support obligations listed in this section. For a parent with gross income of less than one thousand five hundred dollars, the adjustment is seventy-five percent of the amount listed under the schedule of basic child support obligations in subsection (7)(b) of this section that would represent a child support obligation based only upon the responsible parent's income, without any other adjustments for the number of children for whom the parent is responsible. For a parent with gross income of one thousand five hundred dollars or more per month, the adjustment is seventy-five percent of the amount listed under the schedule of basic child support obligations in subsection (7)(b) of this section that would represent a child support obligation based only upon the responsible parent's income, without any other adjustments for the number of other children for whom the parent is responsible. The amount calculated as set forth in this subsection (6)(b) must be subtracted from the amount of the parent's gross income prior to calculating the basic child support obligation based upon both parents' gross income, as provided in subsection (7) of this section.
(7) Schedule of basic child support obligations.
(a)
(I) The basic child support obligation shall be determined using the schedule of basic child support obligations contained in paragraph (b) of this subsection (7). The basic child support obligation shall be divided between the parents in proportion to their adjusted gross incomes.
(II)
(A) For combined gross income that falls between amounts shown in the schedule of basic child support obligations, basic child support amounts shall be interpolated. The category entitled "number of children due support" in the schedule of basic child support obligations shall have the meaning defined in subsection (3) of this section.
(B) In circumstances in which the obligor's monthly adjusted gross income is less than one thousand five hundred dollars but more than six hundred fifty dollars, the obligor is required to pay a child support payment of fifty dollars per month for one child, seventy dollars per month for two children, ninety dollars per month for three children, one hundred ten dollars per month for four children, one hundred thirty dollars per month for five children, and one hundred fifty dollars per month for six or more children. The minimum order amount shall not apply when each parent keeps the children more than ninety-two overnights each year as defined in subsection (3)(h) of this section. In no case, however, shall the amount of child support ordered to be paid exceed the amount of child support that would otherwise be ordered to be paid if the parents did not share physical custody.
(C) For an obligor with an adjusted gross income that is less than or equal to one thousand five hundred dollars but more than six hundred fifty dollars, the obligor's child support amount, as determined pursuant to subsection (7)(a)(II)(B) of this section, must be adjusted pursuant to subsection (11)(c)(III) of this section. The obligor's child support amount may be further adjusted to include a share of the work-related and education-related child care costs, health insurance, extraordinary medical expenses, and other extraordinary adjustments as described in subsections (9), (10), (11)(a), and (11)(b) of this section. However, if at the time the child support obligation is calculated, adjustments made pursuant to subsections (9), (10), (11)(a), and (11)(b) of this section, together with the low-income adjustment amount, exceed twenty percent of the obligor's adjusted gross income, the child support obligation must be capped at twenty percent of the obligor's adjusted gross income. The low-income adjustment does not apply when each parent keeps the children more than ninety-two overnights each year as defined in subsection (8) of this section. In no case, however, shall the amount of child support ordered to be paid exceed the amount of child support that would otherwise be ordered to be paid if the parents did not share physical custody.
(D) In any circumstance in which the obligor's monthly adjusted gross income is less than or equal to six hundred fifty dollars, regardless of the monthly adjusted gross income of the obligee, the obligor must be ordered to pay the minimum monthly order amount in child support. The minimum order amount is ten dollars per month, regardless of the number of children between these parties. The ten-dollar minimum monthly order amount is not adjusted by the number of the obligor's overnights with children.
(E) The judge may use discretion to determine child support in circumstances where combined adjusted gross income exceeds the uppermost levels of the schedule of basic child support obligations; except that the presumptive basic child support obligation shall not be less than it would be based on the highest level of adjusted gross income set forth in the schedule of basic child support obligations.
(b) Schedule of basic child support obligations:

Obligor's Adjusted Gross Income

One Child

Two Children

Three Children

Four Children

Five Children

Six Children

0-650

10

10

10

10

10

10

651-1500

50

70

90

110

130

150

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIVE CHILDREN

SIX CHILDREN

1500

50

70

90

110

130

150

1550

85

105

125

145

165

185

1600

120

140

160

180

200

220

1650

155

175

195

215

235

255

1700

190

210

230

250

270

290

1750

225

245

265

285

305

325

1800

260

280

300

320

340

360

1850

295

315

335

355

375

395

1900

330

350

370

390

410

430

1950

360

385

405

425

445

465

2000

368

420

440

460

480

500

2050

377

455

475

495

515

535

2100

385

490

510

530

550

570

2150

393

525

545

565

585

605

2200

401

560

580

600

620

640

2250

410

595

615

635

655

675

2300

418

630

650

670

690

710

2350

426

658

685

705

725

745

2400

435

671

720

740

760

780

2450

443

683

755

775

795

815

2500

451

696

790

810

830

850

2550

459

709

825

845

865

885

2600

468

722

860

880

900

920

2650

476

734

895

915

935

955

2700

484

747

913

950

970

990

2750

493

760

928

985

1005

1025

2800

501

772

944

1020

1040

1060

2850

509

785

959

1055

1075

1095

2900

517

797

974

1087

1110

1130

2950

525

809

988

1103

1145

1165

3000

533

821

1002

1119

1180

1200

3050

541

833

1016

1135

1215

1235

3100

548

844

1030

1150

1250

1270

3150

556

856

1044

1166

1283

1305

3200

564

868

1058

1182

1300

1340

3250

572

880

1072

1198

1318

1375

3300

580

892

1086

1214

1335

1410

3350

588

904

1101

1229

1352

1445

3400

596

915

1115

1245

1370

1480

3450

604

928

1129

1261

1388

1508

3500

612

940

1144

1278

1406

1529

3550

620

953

1160

1295

1425

1549

3600

628

965

1175

1312

1444

1569

3650

636

977

1189

1328

1460

1587

3700

643

987

1202

1342

1477

1605

3750

650

998

1215

1357

1493

1622

3800

657

1009

1228

1372

1509

1640

3850

664

1020

1241

1386

1525

1658

3900

671

1031

1254

1401

1541

1675

3950

678

1042

1267

1416

1557

1693

4000

685

1053

1280

1430

1573

1710

4050

692

1063

1294

1445

1589

1728

4100

699

1074

1306

1459

1605

1744

4150

706

1084

1319

1473

1620

1761

4200

713

1095

1331

1487

1635

1778

4250

720

1105

1344

1501

1651

1794

4300

727

1115

1356

1515

1666

1811

4350

734

1126

1368

1529

1681

1828

4400

741

1136

1381

1542

1697

1844

4450

747

1147

1393

1556

1712

1861

4500

754

1157

1406

1570

1727

1878

4550

761

1167

1418

1584

1743

1894

4600

768

1178

1431

1598

1758

1911

4650

775

1188

1443

1612

1773

1928

4700

782

1199

1456

1626

1789

1944

4750

788

1209

1467

1639

1803

1960

4800

795

1218

1478

1651

1817

1975

4850

801

1227

1489

1664

1830

1989

4900

808

1237

1500

1676

1844

2004

4950

814

1246

1511

1688

1857

2019

5000

820

1256

1523

1701

1871

2033

5050

827

1265

1534

1713

1884

2048

5100

833

1274

1545

1725

1898

2063

5150

840

1284

1556

1738

1911

2078

5200

846

1293

1567

1750

1925

2092

5250

852

1303

1578

1762

1938

2107

5300

859

1312

1589

1774

1952

2122

5350

865

1322

1600

1787

1965

2136

5400

871

1330

1610

1798

1978

2150

5450

875

1337

1617

1806

1987

2160

5500

879

1343

1624

1814

1996

2169

5550

883

1349

1631

1822

2005

2179

5600

887

1355

1639

1830

2013

2189

5650

891

1361

1646

1838

2022

2198

5700

896

1367

1653

1846

2031

2208

5750

900

1373

1660

1854

2040

2217

5800

904

1379

1667

1862

2049

2227

5850

908

1385

1674

1870

2057

2236

5900

912

1391

1682

1878

2066

2246

5950

916

1397

1689

1886

2075

2256

6000

920

1404

1696

1894

2084

2265

6050

924

1410

1703

1902

2093

2275

6100

928

1416

1710

1910

2101

2284

6150

932

1422

1717

1918

2110

2294

6200

937

1428

1725

1926

2119

2303

6250

941

1434

1732

1934

2128

2313

6300

945

1440

1739

1942

2136

2322

6350

949

1446

1746

1950

2145

2332

6400

953

1452

1753

1958

2154

2341

6450

957

1458

1760

1966

2162

2351

6500

961

1464

1767

1974

2171

2360

6550

965

1470

1774

1982

2180

2370

6600

969

1476

1782

1990

2189

2379

6650

973

1482

1789

1998

2198

2389

6700

977

1488

1796

2006

2207

2399

6750

981

1494

1803

2014

2216

2408

6800

985

1500

1810

2022

2225

2418

6850

989

1506

1818

2030

2233

2428

6900

993

1512

1825

2038

2242

2437

6950

997

1518

1832

2047

2251

2447

7000

1001

1524

1839

2055

2260

2457

7050

1005

1530

1847

2063

2269

2466

7100

1009

1536

1854

2071

2278

2476

7150

1013

1542

1861

2079

2287

2486

7200

1017

1548

1868

2087

2296

2495

7250

1021

1554

1876

2095

2304

2505

7300

1025

1560

1883

2103

2313

2515

7350

1029

1567

1890

2111

2322

2524

7400

1033

1573

1897

2119

2331

2534

7450

1037

1579

1904

2127

2340

2544

7500

1041

1585

1912

2135

2349

2553

7550

1045

1591

1919

2143

2358

2563

7600

1049

1597

1926

2151

2367

2572

7650

1053

1603

1933

2159

2375

2582

7700

1057

1608

1940

2167

2384

2591

7750

1061

1614

1947

2175

2392

2600

7800

1063

1618

1952

2180

2398

2607

7850

1066

1622

1956

2184

2403

2612

7900

1068

1625

1959

2188

2407

2617

7950

1070

1628

1963

2193

2412

2622

8000

1072

1631

1967

2197

2416

2627

8050

1074

1634

1970

2201

2421

2632

8100

1077

1638

1974

2205

2426

2637

8150

1079

1641

1978

2209

2430

2642

8200

1081

1644

1982

2214

2435

2647

8250

1083

1647

1985

2218

2439

2652

8300

1085

1651

1989

2222

2444

2657

8350

1088

1654

1993

2226

2449

2662

8400

1090

1657

1997

2230

2453

2667

8450

1092

1660

2000

2234

2458

2672

8500

1094

1664

2004

2239

2463

2677

8550

1097

1667

2008

2243

2467

2682

8600

1099

1670

2012

2247

2472

2687

8650

1101

1673

2015

2251

2476

2692

8700

1103

1677

2019

2255

2481

2697

8750

1105

1680

2023

2260

2486

2702

8800

1108

1683

2027

2264

2490

2707

8850

1110

1686

2030

2268

2495

2712

8900

1112

1690

2034

2272

2499

2717

8950

1115

1693

2038

2277

2504

2722

9000

1117

1697

2042

2281

2510

2728

9050

1119

1700

2047

2286

2515

2733

9100

1122

1704

2051

2291

2520

2739

9150

1125

1708

2055

2296

2525

2745

9200

1130

1716

2065

2307

2537

2758

9250

1135

1724

2075

2317

2549

2771

9300

1141

1732

2084

2328

2561

2784

9350

1146

1740

2094

2339

2573

2796

9400

1151

1748

2103

2350

2585

2809

9450

1157

1756

2113

2360

2596

2822

9500

1162

1764

2123

2371

2608

2835

9550

1167

1772

2132

2382

2620

2848

9600

1172

1780

2142

2393

2632

2861

9650

1178

1788

2152

2403

2644

2874

9700

1183

1796

2161

2414

2656

2887

9750

1188

1804

2171

2425

2667

2899

9800

1194

1812

2181

2436

2679

2912

9850

1199

1820

2190

2446

2691

2925

9900

1204

1828

2200

2457

2703

2938

9950

1210

1836

2209

2468

2715

2951

10000

1215

1844

2219

2479

2727

2964

10050

1220

1852

2229

2489

2738

2977

10100

1226

1860

2238

2500

2750

2990

10150

1231

1868

2248

2511

2762

3002

10200

1236

1876

2258

2522

2774

3015

10250

1242

1884

2267

2533

2786

3028

10300

1247

1892

2277

2543

2798

3041

10350

1252

1901

2287

2554

2809

3054

10400

1258

1909

2296

2565

2821

3067

10450

1262

1914

2303

2572

2830

3076

10500

1265

1920

2309

2579

2837

3084

10550

1269

1925

2315

2586

2845

3092

10600

1272

1930

2322

2593

2853

3101

10650

1276

1936

2328

2600

2860

3109

10700

1280

1941

2334

2607

2868

3117

10750

1283

1946

2340

2614

2875

3126

10800

1287

1952

2346

2621

2883

3134

10850

1291

1957

2353

2628

2891

3142

10900

1294

1962

2359

2635

2898

3150

10950

1298

1968

2365

2642

2906

3159

11000

1301

1973

2371

2649

2913

3167

11050

1305

1978

2377

2655

2921

3175

11100

1309

1984

2383

2662

2929

3183

11150

1312

1989

2390

2669

2936

3192

11200

1316

1994

2396

2676

2944

3200

11250

1320

2000

2402

2683

2951

3208

11300

1323

2005

2408

2690

2959

3216

11350

1327

2010

2414

2697

2967

3225

11400

1330

2016

2421

2704

2974

3233

11450

1334

2021

2427

2711

2982

3241

11500

1338

2026

2433

2718

2989

3250

11550

1341

2032

2439

2725

2997

3258

11600

1345

2037

2445

2731

3005

3266

11650

1349

2043

2452

2738

3012

3274

11700

1352

2048

2457

2745

3019

3282

11750

1355

2052

2463

2751

3026

3289

11800

1359

2057

2468

2757

3032

3296

11850

1362

2062

2473

2763

3039

3303

11900

1365

2066

2479

2769

3045

3310

11950

1368

2071

2484

2775

3052

3318

12000

1372

2076

2489

2781

3059

3325

12050

1375

2080

2495

2786

3065

3332

12100

1378

2085

2500

2792

3072

3339

12150

1382

2090

2505

2798

3078

3346

12200

1385

2095

2511

2804

3085

3353

12250

1388

2099

2516

2810

3091

3360

12300

1391

2104

2521

2816

3098

3367

12350

1395

2109

2527

2822

3104

3375

12400

1398

2113

2532

2828

3111

3382

12450

1401

2118

2537

2834

3118

3389

12500

1405

2123

2543

2840

3124

3396

12550

1408

2128

2548

2846

3131

3403

12600

1411

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2553

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3137

3410

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2137

2559

2858

3144

3417

12700

1418

2142

2564

2864

3150

3424

12750

1421

2146

2569

2870

3157

3431

12800

1424

2151

2575

2876

3163

3439

12850

1427

2156

2580

2882

3170

3446

12900

1431

2160

2585

2888

3176

3453

12950

1434

2165

2591

2894

3184

3461

13000

1438

2171

2598

2903

3193

3471

13050

1441

2177

2606

2911

3202

3480

13100

1444

2183

2613

2919

3211

3490

13150

1448

2188

2621

2927

3220

3500

13200

1451

2194

2628

2936

3229

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13250

1455

2200

2636

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3239

3520

13300

1458

2205

2643

2952

3248

3530

13350

1462

2211

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2961

3257

3540

13400

1465

2217

2658

2969

3266

3550

13450

1469

2223

2666

2977

3275

3560

13500

1472

2228

2673

2986

3284

3570

13550

1475

2234

2680

2994

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3580

13600

1479

2240

2688

3002

3303

3590

13650

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2246

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3600

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1486

2251

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3321

3610

13750

1489

2257

2710

3027

3330

3620

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1493

2263

2718

3036

3339

3630

13850

1496

2268

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3044

3348

3640

13900

1500

2274

2733

3052

3358

3650

13950

1503

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3367

3660

14000

1506

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2748

3069

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3670

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1510

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2755

3077

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3680

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2762

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3690

14150

1517

2303

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3403

3699

14200

1520

2309

2777

3102

3413

3709

14250

1524

2314

2783

3109

3420

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14300

1528

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2789

3115

3427

3725

14350

1532

2325

2795

3122

3434

3732

14400

1536

2330

2800

3128

3441

3740

14450

1540

2336

2806

3134

3448

3748

14500

1544

2341

2812

3141

3455

3755

14550

1548

2346

2817

3147

3462

3763

14600

1552

2352

2823

3153

3469

3771

14650

1556

2357

2829

3160

3476

3778

14700

1560

2362

2835

3166

3483

3786

14750

1564

2368

2840

3173

3490

3793

14800

1568

2373

2846

3179

3497

3801

14850

1572

2379

2852

3185

3504

3809

14900

1576

2384

2857

3192

3511

3816

14950

1580

2389

2863

3198

3518

3824

15000

1584

2395

2869

3204

3525

3832

15050

1588

2400

2875

3211

3532

3839

15100

1592

2406

2880

3217

3539

3847

15150

1596

2411

2886

3223

3545

3854

15200

1599

2416

2891

3229

3552

3861

15250

1603

2421

2896

3235

3558

3868

15300

1607

2426

2901

3241

3565

3875

15350

1610

2431

2907

3247

3571

3882

15400

1614

2436

2912

3253

3578

3889

15450

1618

2441

2917

3258

3584

3896

15500

1621

2445

2922

3264

3591

3903

15550

1623

2448

2926

3268

3595

3908

15600

1625

2451

2929

3272

3599

3912

15650

1627

2454

2933

3276

3603

3917

15700

1629

2457

2936

3280

3607

3921

15750

1630

2459

2939

3283

3612

3926

15800

1632

2462

2943

3287

3616

3930

15850

1634

2465

2946

3291

3620

3935

15900

1636

2468

2950

3295

3624

3940

15950

1638

2471

2953

3299

3628

3944

16000

1639

2473

2957

3302

3633

3949

16050

1641

2476

2960

3306

3637

3953

16100

1643

2479

2963

3310

3641

3958

16150

1645

2482

2967

3314

3645

3962

16200

1647

2485

2970

3318

3649

3967

16250

1649

2487

2974

3322

3654

3972

16300

1650

2490

2977

3325

3658

3976

16350

1652

2493

2980

3329

3662

3981

16400

1654

2496

2984

3333

3666

3985

16450

1656

2499

2987

3337

3670

3990

16500

1658

2501

2991

3341

3675

3994

16550

1659

2504

2994

3344

3679

3999

16600

1661

2507

2998

3348

3683

4004

16650

1663

2510

3001

3352

3687

4008

16700

1665

2513

3004

3356

3691

4013

16750

1667

2515

3008

3360

3696

4017

16800

1668

2518

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3364

3700

4022

16850

1670

2521

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3367

3704

4026

16900

1672

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3371

3708

4031

16950

1674

2527

3021

3375

3712

4035

17000

1676

2529

3025

3379

3717

4040

17050

1678

2532

3028

3383

3721

4045

17100

1679

2535

3032

3386

3725

4049

17150

1681

2538

3035

3390

3729

4054

17200

1683

2541

3039

3394

3733

4058

17250

1685

2543

3042

3398

3738

4063

17300

1687

2546

3045

3402

3742

4067

17350

1688

2549

3049

3406

3746

4072

17400

1690

2552

3052

3409

3750

4077

17450

1692

2555

3056

3413

3754

4081

17500

1694

2557

3059

3417

3759

4086

17550

1696

2560

3063

3421

3763

4090

17600

1698

2564

3067

3426

3769

4096

17650

1701

2568

3072

3431

3774

4103

17700

1704

2572

3076

3436

3780

4109

17750

1706

2576

3081

3441

3785

4115

17800

1709

2580

3085

3446

3791

4121

17850

1711

2583

3090

3451

3797

4127

17900

1714

2587

3095

3457

3802

4133

17950

1717

2591

3099

3462

3808

4139

18000

1719

2595

3104

3467

3813

4145

18050

1722

2599

3108

3472

3819

4151

18100

1724

2603

3113

3477

3825

4157

18150

1727

2607

3117

3482

3830

4164

18200

1730

2611

3122

3487

3836

4170

18250

1732

2615

3127

3492

3842

4176

18300

1735

2618

3131

3497

3847

4182

18350

1738

2622

3136

3503

3853

4188

18400

1740

2626

3140

3508

3858

4194

18450

1743

2630

3145

3513

3864

4200

18500

1745

2634

3149

3518

3870

4206

18550

1748

2638

3154

3523

3875

4212

18600

1751

2642

3159

3528

3881

4219

18650

1753

2646

3163

3533

3887

4225

18700

1756

2650

3168

3538

3892

4231

18750

1758

2653

3172

3543

3898

4237

18800

1761

2657

3177

3549

3903

4243

18850

1764

2661

3181

3554

3909

4249

18900

1766

2665

3186

3559

3915

4255

18950

1769

2669

3191

3564

3920

4261

19000

1771

2673

3195

3569

3926

4267

19050

1774

2677

3200

3574

3931

4274

19100

1777

2681

3204

3579

3937

4280

19150

1779

2685

3209

3584

3943

4286

19200

1782

2689

3213

3589

3948

4292

19250

1785

2692

3218

3595

3954

4298

19300

1787

2696

3223

3600

3960

4304

19350

1790

2700

3227

3605

3965

4310

19400

1792

2704

3232

3610

3971

4316

19450

1795

2708

3236

3615

3976

4322

19500

1798

2712

3241

3620

3982

4328

19550

1800

2716

3245

3625

3988

4335

19600

1803

2720

3250

3630

3993

4341

19650

1805

2724

3255

3635

3999

4347

19700

1808

2727

3259

3640

4005

4353

19750

1811

2731

3264

3646

4010

4359

19800

1813

2735

3268

3651

4016

4365

19850

1816

2739

3273

3656

4021

4371

19900

1819

2743

3277

3661

4027

4377

19950

1821

2747

3282

3666

4033

4383

20000

1824

2751

3287

3671

4038

4390

20050

1826

2755

3291

3676

4044

4396

20100

1829

2759

3296

3681

4049

4402

20150

1832

2762

3300

3686

4055

4408

20200

1834

2766

3305

3692

4061

4414

20250

1837

2770

3309

3697

4066

4420

20300

1839

2774

3314

3702

4072

4426

20350

1842

2778

3319

3707

4078

4432

20400

1845

2782

3323

3712

4083

4438

20450

1847

2786

3328

3717

4089

4445

20500

1850

2790

3332

3722

4094

4451

20550

1853

2794

3337

3727

4100

4457

20600

1855

2797

3341

3732

4106

4463

20650

1858

2801

3346

3738

4111

4469

20700

1860

2805

3351

3743

4117

4475

20750

1863

2809

3355

3748

4123

4481

20800

1866

2813

3360

3753

4128

4487

20850

1868

2817

3364

3758

4134

4493

20900

1871

2821

3369

3763

4139

4500

20950

1873

2825

3373

3768

4145

4506

21000

1876

2829

3378

3773

4151

4512

21050

1879

2832

3383

3778

4156

4518

21100

1881

2836

3387

3784

4162

4524

21150

1884

2840

3392

3789

4167

4530

21200

1887

2844

3396

3794

4173

4536

21250

1889

2848

3401

3799

4179

4542

21300

1892

2852

3405

3804

4184

4548

21350

1894

2856

3410

3809

4190

4554

21400

1897

2860

3415

3814

4196

4561

21450

1900

2864

3419

3819

4201

4567

21500

1902

2867

3424

3824

4207

4573

21550

1905

2871

3428

3829

4212

4579

21600

1907

2875

3433

3835

4218

4585

21650

1910

2879

3438

3840

4224

4591

21700

1913

2883

3442

3845

4229

4597

21750

1915

2887

3447

3850

4235

4603

21800

1918

2891

3451

3855

4241

4609

21850

1921

2895

3456

3860

4246

4616

21900

1923

2899

3460

3865

4252

4622

21950

1926

2902

3465

3870

4257

4628

22000

1928

2906

3470

3875

4263

4634

22050

1931

2910

3474

3881

4269

4640

22100

1934

2914

3479

3886

4274

4646

22150

1936

2918

3483

3891

4280

4652

22200

1939

2922

3488

3896

4285

4658

22250

1941

2926

3492

3901

4291

4664

22300

1944

2930

3497

3906

4297

4671

22350

1947

2934

3502

3911

4302

4677

22400

1949

2937

3506

3916

4308

4683

22450

1952

2941

3511

3921

4314

4689

22500

1955

2945

3515

3927

4319

4695

22550

1957

2949

3520

3932

4325

4701

22600

1960

2953

3524

3937

4330

4707

22650

1962

2957

3529

3942

4336

4713

22700

1965

2961

3534

3947

4342

4719

22750

1968

2965

3538

3952

4347

4725

22800

1970

2969

3543

3957

4353

4732

22850

1973

2972

3547

3962

4359

4738

22900

1975

2976

3552

3967

4364

4744

22950

1978

2980

3556

3973

4370

4750

23000

1981

2984

3561

3978

4375

4756

23050

1983

2988

3566

3983

4381

4762

23100

1986

2992

3570

3988

4387

4768

23150

1989

2996

3575

3993

4392

4774

23200

1991

3000

3579

3998

4398

4780

23250

1994

3004

3584

4003

4404

4787

23300

1998

3010

3591

4011

4412

4796

23350

2002

3016

3598

4019

4421

4806

23400

2006

3022

3606

4027

4430

4816

23450

2010

3028

3613

4035

4439

4825

23500

2014

3034

3620

4044

4448

4835

23550

2018

3040

3627

4052

4457

4844

23600

2022

3046

3634

4060

4466

4854

23650

2026

3052

3642

4068

4474

4864

23700

2030

3058

3649

4076

4483

4873

23750

2034

3064

3656

4084

4492

4883

23800

2038

3070

3663

4092

4501

4893

23850

2042

3076

3670

4100

4510

4902

23900

2046

3082

3678

4108

4519

4912

23950

2050

3088

3685

4116

4528

4922

24000

2054

3094

3692

4124

4536

4931

24050

2058

3100

3699

4132

4545

4941

24100

2062

3106

3707

4140

4554

4950

24150

2066

3112

3714

4148

4563

4960

24200

2070

3118

3721

4156

4572

4970

24250

2074

3124

3728

4164

4581

4979

24300

2078

3130

3735

4172

4590

4989

24350

2082

3137

3743

4180

4598

4999

24400

2086

3143

3750

4188

4607

5008

24450

2090

3149

3757

4197

4616

5018

24500

2094

3155

3764

4205

4625

5027

24550

2098

3161

3771

4213

4634

5037

24600

2102

3167

3779

4221

4643

5047

24650

2106

3173

3786

4229

4652

5056

24700

2110

3179

3793

4237

4661

5066

24750

2114

3185

3800

4245

4669

5076

24800

2118

3191

3807

4253

4678

5085

24850

2122

3197

3815

4261

4687

5095

24900

2126

3203

3822

4269

4696

5104

24950

2130

3209

3829

4277

4705

5114

25000

2134

3215

3836

4285

4714

5124

25050

2138

3221

3844

4293

4723

5133

25100

2142

3227

3851

4301

4731

5143

25150

2146

3233

3858

4309

4740

5153

25200

2150

3239

3865

4317

4749

5162

25250

2154

3245

3872

4325

4758

5172

25300

2158

3251

3880

4333

4767

5182

25350

2162

3257

3887

4342

4776

5191

25400

2166

3263

3894

4350

4785

5201

25450

2170

3269

3901

4358

4793

5210

25500

2174

3276

3908

4366

4802

5220

25550

2178

3282

3916

4374

4811

5230

25600

2182

3288

3923

4382

4820

5239

25650

2186

3294

3930

4390

4829

5249

25700

2190

3300

3937

4398

4838

5259

25750

2194

3306

3944

4406

4847

5268

25800

2198

3312

3952

4414

4855

5278

25850

2202

3318

3959

4422

4864

5287

25900

2206

3324

3966

4430

4873

5297

25950

2210

3330

3973

4438

4882

5307

26000

2214

3336

3981

4446

4891

5316

26050

2218

3342

3988

4454

4900

5326

26100

2222

3348

3995

4462

4909

5336

26150

2226

3354

4002

4470

4917

5345

26200

2230

3360

4009

4478

4926

5355

26250

2234

3366

4017

4486

4935

5365

26300

2238

3372

4024

4495

4944

5374

26350

2242

3378

4031

4503

4953

5384

26400

2247

3384

4038

4511

4962

5393

26450

2251

3390

4045

4519

4971

5403

26500

2255

3396

4053

4527

4979

5413

26550

2259

3402

4060

4535

4988

5422

26600

2263

3408

4067

4543

4997

5432

26650

2267

3415

4074

4551

5006

5442

26700

2271

3421

4081

4559

5015

5451

26750

2275

3427

4089

4567

5024

5461

26800

2279

3433

4096

4575

5033

5470

26850

2283

3439

4103

4583

5041

5480

26900

2287

3445

4110

4591

5050

5490

26950

2291

3451

4118

4599

5059

5499

27000

2295

3457

4125

4607

5068

5509

27050

2299

3463

4132

4615

5077

5519

27100

2303

3469

4139

4623

5086

5528

27150

2307

3475

4146

4631

5095

5538

27200

2311

3481

4154

4640

5103

5547

27250

2315

3487

4161

4648

5112

5557

27300

2319

3493

4168

4656

5121

5567

27350

2323

3499

4175

4664

5130

5576

27400

2327

3505

4182

4672

5139

5586

27450

2331

3511

4190

4680

5148

5596

27500

2335

3517

4197

4688

5157

5605

27550

2339

3523

4204

4696

5165

5615

27600

2343

3529

4211

4704

5174

5625

27650

2347

3535

4218

4712

5183

5634

27700

2351

3541

4226

4720

5192

5644

27750

2355

3547

4233

4728

5201

5653

27800

2359

3554

4240

4736

5210

5663

27850

2363

3560

4247

4744

5219

5673

27900

2367

3566

4255

4752

5228

5682

27950

2371

3572

4262

4760

5236

5692

28000

2375

3578

4269

4768

5245

5702

28050

2379

3584

4276

4776

5254

5711

28100

2383

3590

4283

4785

5263

5721

28150

2387

3596

4291

4793

5272

5730

28200

2391

3602

4298

4801

5281

5740

28250

2395

3608

4305

4809

5290

5750

28300

2399

3614

4312

4817

5298

5759

28350

2403

3620

4319

4825

5307

5769

28400

2407

3626

4327

4833

5316

5779

28450

2411

3632

4334

4841

5325

5788

28500

2415

3638

4341

4849

5334

5798

28550

2419

3644

4348

4857

5343

5808

28600

2423

3650

4355

4865

5352

5817

28650

2427

3656

4363

4873

5360

5827

28700

2431

3662

4370

4881

5369

5836

28750

2435

3668

4377

4889

5378

5846

28800

2439

3674

4384

4897

5387

5856

28850

2443

3680

4392

4905

5396

5865

28900

2447

3686

4399

4913

5405

5875

28950

2451

3692

4406

4921

5414

5885

29000

2455

3699

4413

4929

5422

5894

29050

2459

3705

4420

4938

5431

5904

29100

2463

3711

4428

4946

5440

5913

29150

2467

3717

4435

4954

5449

5923

29200

2471

3723

4442

4962

5458

5933

29250

2475

3729

4449

4970

5467

5942

29300

2479

3735

4456

4978

5476

5952

29350

2483

3741

4464

4986

5484

5962

29400

2487

3747

4471

4994

5493

5971

29450

2491

3753

4478

5002

5502

5981

29500

2495

3759

4485

5010

5511

5990

29550

2499

3765

4492

5018

5520

6000

29600

2503

3771

4500

5026

5529

6010

29650

2507

3777

4507

5034

5538

6019

29700

2511

3783

4514

5042

5546

6029

29750

2515

3789

4521

5050

5555

6039

29800

2519

3795

4529

5058

5564

6048

29850

2523

3801

4536

5066

5573

6058

29900

2527

3807

4543

5074

5582

6068

29950

2531

3813

4550

5083

5591

6077

30000

2535

3819

4557

5091

5600

6087

(8) Computation of basic child support - shared physical care - split physical care - stipulations - deviations - basis for periodic updates.
(a) Except in cases of shared physical care or split physical care as defined in paragraphs (h) and (i) of subsection (3) of this section, a total child support obligation is determined by adding each parent's respective basic child support obligation, as determined through the guidelines and schedule of basic child support obligations specified in subsection (7) of this section, work-related net child care costs, extraordinary medical expenses, and extraordinary adjustments to the schedule of basic child support obligations. The parent receiving a child support payment shall be presumed to spend his or her total child support obligation directly on the children. The parent paying child support to the other parent shall owe his or her total child support obligation as child support to the other parent minus any ordered payments included in the calculations made directly on behalf of the children for work-related net child care costs, extraordinary medical expenses, or extraordinary adjustments to the schedule of basic child support obligations.
(b) Because shared physical care presumes that certain basic expenses for the children will be duplicated, an adjustment for shared physical care is made by multiplying the basic child support obligation by one and fifty hundredths (1.50). In cases of shared physical care, each parent's adjusted basic child support obligation obtained by application of paragraph (b) of subsection (7) of this section shall first be divided between the parents in proportion to their respective adjusted gross incomes. Each parent's share of the adjusted basic child support obligation shall then be multiplied by the percentage of time the children spend with the other parent to determine the theoretical basic child support obligation owed to the other parent. To these amounts shall be added each parent's proportionate share of work-related net child care costs, extraordinary medical expenses, and extraordinary adjustments to the schedule of basic child support obligations. The parent owing the greater amount of child support shall owe the difference between the two amounts as a child support order minus any ordered direct payments made on behalf of the children for work-related net child care costs, extraordinary medical expenses, or extraordinary adjustments to the schedule of basic child support obligations. In no case, however, shall the amount of child support ordered to be paid exceed the amount of child support that would otherwise be ordered to be paid if the parents did not share physical custody.
(c)
(I) In cases of split physical care, a child support obligation shall be computed separately for each parent based upon the number of children living with the other parent in accordance with subsections (7), (9), (10), and (11) of this section. The amount so determined shall be a theoretical support obligation due each parent for support of the child or children for whom he or she has primary physical custody. The obligations so determined shall then be offset, with the parent owing the larger amount owing the difference between the two amounts as a child support order.
(II) If the parents also share physical care as outlined in paragraph (b) of this subsection (8), an additional adjustment for shared physical care shall be made as provided in paragraph (b) of this subsection (8).
(d) Stipulations presented to the court shall be reviewed by the court for approval. No hearing shall be required; however, the court shall use the guidelines and schedule of basic child support obligations to review the adequacy of child support orders negotiated by the parties as well as the financial affidavit that fully discloses the financial status of the parties as required for use of the guidelines and schedule of basic child support obligations.
(e) In an action to establish or modify child support, whether temporary or permanent, the guidelines and schedule of basic child support obligations set forth in subsection (7) of this section shall be used as a rebuttable presumption for the establishment or modification of the amount of child support. A court may deviate from the guidelines and schedule of basic child support obligations where its application would be inequitable, unjust, or inappropriate. Any such deviation shall be accompanied by written or oral findings by the court specifying the reasons for the deviation and the presumed amount under the guidelines and schedule of basic child support obligations without a deviation. These reasons may include, but are not limited to, instances where one of the parents spends substantially more time with the child than is reflected by a straight calculation of overnights, the extraordinary medical expenses incurred for treatment of either parent or a current spouse, extraordinary costs associated with parenting time, the gross disparity in income between the parents, the ownership by a parent of a substantial nonincome producing asset, consistent overtime not considered in gross income under sub-subparagraph (C) of subparagraph (II) of paragraph (a) of subsection (5) of this section, or income from employment that is in addition to a full-time job or that results in the employment of the obligor more than forty hours per week or more than what would otherwise be considered to be full-time employment. The existence of a factor enumerated in this section does not require the court to deviate from the guidelines and basic schedule of child support obligations but may be a factor to be considered in the decision to deviate. The court may deviate from the guidelines and basic schedule of child support obligations even if a factor enumerated in this section does not exist.
(f) The guidelines and schedule of basic child support obligations may be used by the parties as the basis for periodic updates of child support obligations.
(g) For purposes of calculating child support, when two or more children are included in the child support worksheet calculation and the parties have a different number of overnights with two or more of the children, the number of overnights used to determine child support is determined by adding together the number of overnights for each child and then dividing that number by the number of children included in the child support worksheet calculation.
(9) Adjustments for child care costs.
(a) Net child care costs incurred on behalf of the children due to employment or job search or the education of either parent shall be added to the basic obligation and shall be divided between the parents in proportion to their adjusted gross incomes.
(b) Child care costs shall not exceed the level required to provide quality care from a licensed source for the children. The value of the federal income tax credit for child care shall be subtracted from actual costs to arrive at a figure for net child care costs.
(10) Adjustments for health-care expenditures for children.
(a) In orders issued pursuant to this section, the court shall also provide for the child's or children's current and future medical needs by ordering either parent or both parents to initiate medical or medical and dental insurance coverage for the child or children through currently effective medical or medical and dental insurance policies held by the parent or parents, purchase medical or medical and dental insurance for the child or children, or provide the child or children with current and future medical needs through some other manner. If a parent has been directed to provide insurance pursuant to this section and that parent's spouse provides the insurance for the benefit of the child or children either directly or through employment, a credit on the child support worksheet shall be given to the parent in the same manner as if the premium were paid by the parent. At the same time, the court shall order payment of medical insurance or medical and dental insurance deductibles and copayments.
(b) The payment of a premium to provide health insurance coverage on behalf of the children subject to the order shall be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted gross income.
(c) The amount to be added to the basic child support obligation shall be the actual amount of the total insurance premium that is attributable to the child who is the subject of the order. If this amount is not available or cannot be verified, the total cost of the premium should be divided by the total number of persons covered by the policy. The cost per person derived from this calculation shall be multiplied by the number of children who are the subject of the order and who are covered under the policy. This amount shall be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted gross incomes.
(d) After the total child support obligation is calculated and divided between the parents in proportion to their adjusted gross incomes, the amount calculated in paragraph (c) of this subsection (10) shall be deducted from the obligor's share of the total child support obligation if the obligor is actually paying the premium. If the obligee is actually paying the premium, no further adjustment is necessary.
(e) Prior to allowing the health insurance adjustment, the parent requesting the adjustment must submit proof that the child or children have been enrolled in a health insurance plan and must submit proof of the cost of the premium. The court shall require the parent receiving the adjustment to submit annually proof of continued coverage of the child or children to the delegate child support enforcement unit and to the other parent.
(f) If a parent who is ordered by the court to provide medical or medical and dental insurance for the child or children has insurance that excludes coverage of the child or children because the child or children reside outside the geographic area covered by the insurance policy, the court shall order separate coverage for the child or children if the court determines coverage is available at a reasonable cost.
(g) Where the application of the premium payment on the guidelines and schedule of basic child support obligations results in a child support order of fifty dollars or less, or the premium payment is five percent or more of the parent's gross income, the court or delegate child support enforcement unit may elect not to require the parent to include the child or children on an existing policy or to purchase insurance. The parent is, however, required to provide insurance when it becomes available at a reasonable cost.
(h)
(I) Any extraordinary medical expenses incurred on behalf of the children shall be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted gross incomes.
(II) Extraordinary medical expenses are uninsured expenses, including copayments and deductible amounts, in excess of two hundred fifty dollars per child per calendar year. Extraordinary medical expenses include, but need not be limited to, such reasonable costs as are reasonably necessary for orthodontia, dental treatment, asthma treatments, physical therapy, vision care, and any uninsured chronic health problem. At the discretion of the court, professional counseling or psychiatric therapy for diagnosed behavioral or mental health disorders may also be considered as an extraordinary medical expense.
(11) Extraordinary adjustments to the schedule of basic child support obligations - periodic disability benefits.
(a) By agreement of the parties or by order of court, the following reasonable and necessary expenses incurred on behalf of the child must be divided between the parents in proportion to their adjusted gross income:
(I) Any expenses for attending any special or private elementary or secondary schools to meet the particular educational needs of the child or public school mandatory school fees; and
(II) Any expenses for transportation of the child, or the child and an accompanying parent if the child is less than twelve years of age, between the homes of the parents.
(b) Any additional factors that actually diminish the basic needs of the child may be considered for deductions from the basic child support obligation.
(c)
(I) If the noncustodial parent receives periodic disability benefits granted by the federal "Old-age, Survivors, and Disability Insurance Act", 42 U.S.C. sec. 401 et seq., due to the disability of the noncustodial parent or receives employer-paid retirement benefits from the federal government due to the retirement of the noncustodial parent, the noncustodial parent shall notify the custodial party, and the delegate child support enforcement unit, if a party to the case, within sixty days after the noncustodial party receives notice of such benefits.
(II) Absent good cause shown, the custodial parent must apply for dependent benefits for the child or children within sixty days after the custodial parent receives notification pursuant to subsection (11)(c)(I) of this section, and shall cooperate with the appropriate federal agency in completing any application for benefits.
(III) In cases where the custodial parent receives periodic disability benefits granted by the federal "Old-age, Survivors, and Disability Insurance Act", 42 U.S.C. sec. 401 et seq., on behalf of dependent children due to the disability of the noncustodial parent or receives employer-paid retirement benefits from the federal government on behalf of dependent children due to the retirement of the noncustodial parent, the noncustodial parent's share of the total child support obligation as determined pursuant to subsection (8) of this section must be reduced in an amount equal to the amount of the benefits.
(d) In cases where the custodial parent receives a lump sum retroactive award for benefits granted by the federal old-age, survivors, or disability insurance benefits program, 42 U.S.C. sec. 7, on behalf of a dependent child due to the disability of the noncustodial parent, or receives a lump sum retroactive award for employer-paid retirement benefits from the federal government on behalf of a dependent child due to the retirement of the noncustodial parent, the lump sum award received by the custodial parent must be credited against any retroactive support judgment or any past-due child support obligation, regardless of whether the past-due obligation has been reduced to judgment owed by the noncustodial parent. This credit must not be given against any amounts owed by the noncustodial parent for debt as defined in section 14-14-104 or for any retroactive support or any arrearage that accrued prior to the date of eligibility for disability or retirement benefits as determined by the social security administration. Any lump sum retirement or disability payments due to the retirement or disability of the noncustodial parent, received by the custodial parent as a result of the retirement or disability of the noncustodial parent, paid for a period of time that precedes the date of such benefit date eligibility, or any amount in excess of the established child support order or judgment, must be deemed a gratuity to the child.
(12) Dependency exemptions. Unless otherwise agreed upon by the parties, the court shall allocate the right to claim dependent children for income tax purposes between the parties. These rights shall be allocated between the parties in proportion to their contributions to the costs of raising the children. A parent shall not be entitled to claim a child as a dependent if he or she has not paid all court-ordered child support for that tax year or if claiming the child as a dependent would not result in any tax benefit.
(13) Emancipation.
(a) For child support orders entered on or after July 1, 1997, unless a court finds that a child is otherwise emancipated, emancipation occurs and child support terminates without either party filing a motion when the last or only child attains nineteen years of age unless one or more of the following conditions exist:
(I) The parties agree otherwise in a written stipulation after July 1, 1997;
(II) If the child is mentally or physically disabled, the court or the delegate child support enforcement unit may order child support, including payments for medical expenses or insurance or both, to continue beyond the age of nineteen;
(III) If the child is still in high school or an equivalent program, support continues until the end of the month following graduation. A child who ceases to attend high school prior to graduation and later reenrolls is entitled to support upon reenrollment and until the end of the month following graduation, but not beyond age twenty-one.
(IV) If the child marries, the child shall be considered emancipated as of the date of the marriage. If the marriage is annulled, dissolved, or declared invalid, child support may be reinstated.
(V) If the child enters into active military duty, the child shall be considered emancipated.
(b) Nothing in paragraph (a) of this subsection (13) or subsection (15) of this section shall preclude the parties from agreeing in a written stipulation or agreement on or after July 1, 1997, to continue child support beyond the age of nineteen or to provide for postsecondary education expenses for a child and to set forth the details of the payment of the expenses. If the stipulation or agreement is approved by the court and made part of a decree of dissolution of marriage or legal separation, the terms of the agreement shall be enforced as provided in section 14-10-112.
(14) Annual exchange of information.
(a) When a child support order is entered or modified, unless otherwise ordered by the court, the parties shall exchange information relevant to child support calculations on changes that have occurred since the previous child support order, and other appropriate information once a year or less often, for the purpose of updating and modifying the order without a court hearing. The parties shall use the approved standardized child support forms specified in subsection (4) of this section in exchanging financial information. The parents shall include the forms with any agreed modification or an agreement that a modification is not appropriate at the time. If the agreed amount departs from the guidelines and schedule of basic child support obligations, the parties shall furnish statements of explanation with the forms and shall file the documents with the court. The court shall review the agreement pursuant to this paragraph (a) and inform the parties by regular mail whether or not additional or corrected information is needed, or that the modification is granted, or that the modification is denied. If the parties cannot agree, a modification pursuant to this paragraph (a) shall not be entered; however, either party may move for or the court may schedule, upon its own motion, a modification hearing.
(b) Upon request of the noncustodial parent, the court may order the custodial parent to submit an annual update of financial information using the approved standardized child support forms, as specified in subsection (4) of this section, including information on the actual expenses relating to the children of the marriage for whom support has been ordered. The court shall not order the custodial parent to update the financial information pursuant to this paragraph (b) in circumstances where the noncustodial parent has failed to exercise parenting time rights or when child support payments are in arrears or where there is documented evidence of domestic violence, child abuse, or a violation of a protection order on the part of the noncustodial parent. The court may order the noncustodial parent to pay the costs involved in preparing an update to the financial information. If the noncustodial parent claims, based upon the information in the updated form, that the custodial parent is not spending the child support for the benefit of the children, the court may refer the parties to a mediator to resolve the differences. If there are costs for such mediation, the court shall order that the party requesting the mediation pay such costs.
(15) Postsecondary education.
(a) This subsection (15) shall apply to all child support obligations established or modified as a part of any proceeding, including but not limited to articles 5, 6, and 10 of this title and articles 4 and 6 of title 19, C.R.S., prior to July 1, 1997. This subsection (15) shall not apply to child support orders established on or after July 1, 1997, which shall be governed by paragraph (a) of subsection (13) of this section.
(b) For child support orders entered prior to July 1, 1997, unless a court finds that a child is otherwise emancipated, emancipation occurs and child support terminates without either party filing a motion when the last or only child attains nineteen years of age unless one or more of the following conditions exist:
(I) The parties agree otherwise in a written stipulation after July 1, 1991;
(II) If the child is mentally or physically disabled, the court or the delegate child support enforcement unit may order child support, including payments for medical expenses or insurance or both, to continue beyond the age of nineteen;
(III) If the child is still in high school or an equivalent program, support continues until the end of the month following graduation, unless there is an order for postsecondary education, in which case support continues through postsecondary education as provided in this subsection (15). A child who ceases to attend high school prior to graduation and later reenrolls is entitled to support upon reenrollment and until the end of the month following graduation, but not beyond age twenty-one.
(IV) If the child marries, the child shall be considered emancipated as of the date of the marriage. If the marriage is annulled, dissolved, or declared invalid, child support may be reinstated.
(V) If the child enters into active military duty, the child shall be considered emancipated.
(c) If the court finds that it is appropriate for the parents to contribute to the costs of a program of postsecondary education, then the court shall terminate child support and enter an order requiring both parents to contribute a sum determined to be reasonable for the education expenses of the child, taking into account the resources of each parent and the child. In determining the amount of each parent's contribution to the costs of a program of postsecondary education for a child, the court shall be limited to an amount not to exceed the amount listed under the schedule of basic child support obligations in paragraph (b) of subsection (7) of this section for the number of children receiving postsecondary education. If such an order is entered, the parents shall contribute to the total sum determined by the court in proportion to their adjusted gross incomes as defined in paragraph (a) of subsection (3) of this section. The amount of contribution that each parent is ordered to pay pursuant to this subsection (15) shall be subtracted from the amount of each parent's gross income, respectively, prior to calculating the basic child support obligation for any remaining children pursuant to subsection (7) of this section.
(d) In no case shall the court issue orders providing for both child support and postsecondary education to be paid for the same time period for the same child regardless of the age of the child.
(e) Either parent or the child may move for an order at any time before the child attains the age of twenty-one years. The order for postsecondary education support may not extend beyond the earlier of the child's twenty-first birthday or the completion of an undergraduate degree.
(f) Either a child seeking an order for postsecondary education expenses or on whose behalf postsecondary education expenses are sought, or the parent from whom the payment of postsecondary education expenses are sought, may request that the court order the child and the parent to seek mediation prior to a hearing on the issue of postsecondary education expenses. Mediation services shall be provided in accordance with section 13-22-305, C.R.S. The court may order the parties to seek mediation if the court finds that mediation is appropriate.
(g) The court may order the support paid directly to the educational institution, to the child, or in such other fashion as is appropriate to support the education of the child.
(h) A child shall not be considered emancipated solely by reason of living away from home while in postsecondary education. If the child resides in the home of one parent while attending school or during periods of time in excess of thirty days when school is not in session, the court may order payments from one parent to the other for room and board until the child attains the age of nineteen.
(i) If the court orders support pursuant to this subsection (15), the court or delegate child support enforcement unit may also order that the parents provide health insurance for the child or pay medical expenses of the child or both for the duration of the order. The order shall provide that these expenses be paid in proportion to their adjusted gross incomes as defined in subsection (3) of this section. The court or delegate child support enforcement unit shall order a parent to provide health insurance if the child is eligible for coverage as a dependent on that parent's insurance policy or if health insurance coverage for the child is available at reasonable cost.
(j) An order for postsecondary education expenses entered between July 1, 1991, and July 1, 1997, may be modified pursuant to this subsection (15) to provide for postsecondary education expenses subject to the statutory provisions for determining the amount of a parent's contribution to the costs of postsecondary education, the limitations on the amount of a parent's contribution, and the changes to the definition of postsecondary education consistent with this section as it existed on July 1, 1994. An order for child support entered prior to July 1, 1997, that does not provide for postsecondary education expenses shall not be modified pursuant to this subsection (15).
(k) Postsecondary education support may be established or modified in the same manner as child support under this article.
(16) Child support commission.
(a) The child support guidelines, including the schedule of basic child support obligations, and general child support issues must be reviewed at least once every four years by a child support commission, which commission is hereby created. After the periodic review described in this section, the commission shall submit a report to the governor and to the general assembly explaining the commission's recommendations.
(b) As part of its review, the commission must consider economic data on the cost of raising children and analyze case data on the application of, and deviations from, the guidelines and the schedule of basic child support obligations to be used in the commission's review to ensure that deviations from the guidelines and schedule of basic child support obligations are limited.
(c)
(I) The child support commission consists of no more than twenty-one members.
(II) The governor shall appoint up to nineteen persons to the commission, who must include:
(A) Representatives of the judiciary and the Colorado bar association;
(B) The director of the division in the state department of human services who is responsible for child support enforcement, or the director's designee;
(C) A director of a county department of human or social services;
(D) The child support liaison to the judicial department;
(E) Interested parties;
(F) A certified public accountant; and
(G) Parent representatives.
(III) In making appointments to the commission, the governor shall attempt to assure geographical diversity.
(IV) The remaining two members of the commission are a member of the house of representatives appointed by the speaker of the house of representatives and a member of the senate appointed by the president of the senate and must not be members of the same political party.
(d) Members of the child support commission shall not be compensated for their services on the commission except as otherwise provided in section 2-2-326, C.R.S., and except that members shall be reimbursed for actual and necessary expenses for travel and mileage incurred in connection with their duties. The child support commission is authorized, subject to appropriation, to incur expenses related to its work, including the costs associated with public hearings, printing, travel, and research.
(d.5) and (e) (Deleted by amendment, L. 2013.)

C.R.S. § 14-10-115

Amended by 2022 Ch. 2,§24, eff. 2/25/2022.
Amended by 2021 Ch. 212,§1, eff. 7/1/2021.
Amended by 2019 Ch. 270,§2, eff. 7/1/2019.
Amended by 2019 Ch. 270,§1, eff. 7/1/2019 and 7/1/2020.
Amended by 2018 Ch. 251,§2, eff. 8/8/2018.
Amended by 2018 Ch. 38,§14, eff. 8/8/2018.
Amended by 2017 Ch. 154,§1, eff. 8/9/2017.
Amended by 2017 Ch. 264,§29, eff. 5/25/2017.
Amended by 2017 Ch. 263,§113, eff. 5/25/2017.
Amended by 2016 Ch. 157,§7, eff. 1/1/2017.
Amended by 2016 Ch. 157,§6, eff. 1/1/2017.
Amended by 2016 Ch. 157,§5, eff. 1/1/2017.
Amended by 2016 Ch. 157,§4, eff. 1/1/2017.
Amended by 2014 Ch. 390,§7, eff. 6/6/2014.
Amended by 2013 Ch. 103,§2, eff. 1/1/2014.
Amended by 2013 Ch. 103,§1, eff. 1/1/2014.
L. 71: R&RE, p. 527, § 1. C.R.S. 1963: § 46-1-15. L. 85: (2) added, p. 592, § 10, effective July 1. L. 86: (3) to (16) added, p. 718, § 1, effective November 1. L. 87: (3)(b), (5), IP(7)(a), (10)(a), (11), and (12) amended, (7)(b)(II), (15), and (16) repealed, (7)(d), (7)(e), (10)(c), and (17) added, and (8), (9), (13), and (14) R&RE, pp. 587, 588, 600, 591, 589, §§ 5, 7, 38, 9, 6, 8, effective July 10. L. 89: (7)(d.5) added and (17) amended, p. 792, §§ 14, 15, effective July 1. L. 90: (18) added, p. 890, § 10, effective June 7; (7)(a)(I)(A), (7)(c), and (13)(a)(III) amended and (7)(b)(III) added, pp. 564, 890, 889, §§ 35, 10, 9, effective July 1. L. 91: (18)(a) amended, p. 359, § 21, effective April 9; (1.5) added and (7)(b), (13), (14)(b), and (18) amended, p. 234, § 1, effective July 1. L. 92: (17) amended, p. 2171, § 18, effective June 2; (1.5)(b)(I), (2), (3)(a), (3)(b), (7)(a), (7)(e), (8), (10)(a)(II), (10)(c), (14)(c)(I), (18), and (18)(a) amended, (1.5)(d), (13.5), (14.5), and (16.5) added, (7)(e) repealed, and (10)(b) R&RE, pp. 166, 203, 188, 169, 198, 193, §§ 1, 9, 2, 3, effective August 1. L. 93: (1.5)(b)(I) and (3)(b)(III) amended and (1.5)(e) added, pp. 1556, 577, §§ 1, 7, effective July 1; (1.5)(b)(I), (2), and (10)(c) amended and (3.5) and (18)(e) added, pp. 1559, 1560, §§ 7, 8, effective September 1. L. 94: (1.5)(b)(I), (1.5)(e), (7)(a)(I)(A), (7)(b)(III), (7)(d.5)(I), and (18)(e) amended, p. 1536, § 5, effective July 1; (18)(a) amended, p. 2645, § 107, effective July 1. L. 96: IP(1), (2), (3)(a), (3)(b)(II), (7)(a)(I)(A), (7)(a)(I)(C), (7)(b)(I), (10)(a)(II), (11)(a), (12), (13.5), and (16.5) amended, p. 594, § 7, effective July 1. L. 97: (1.5) amended and (1.6) and (1.7) added, p. 565, § 20, effective July 1; (1.5), (3.5), (7)(b), and (18)(a) amended and (1.6) and (1.7) added, pp. 1264, 1312, §§ 8, 49, effective July 1; (5) and (17) amended, p. 561, § 5, effective July 1; (7)(a)(I)(B) amended, p. 1240, § 37, effective July 1. L. 98: (3)(a), (7)(d.5)(I), and (13)(a)(II) amended, p. 768, § 21, effective July 1; (7)(a)(I)(A) amended, p. 921, § 7, effective July 1; (4)(c), (8), (9), (10)(c), and (14) amended, p. 1398, § 42, effective February 1, 1999. L. 99: (3.5) amended, p. 1085, § 2, effective July 1; (7)(a)(I)(A) amended, p. 621, § 15, effective August 4. L. 2000: (18) amended, p. 1709, § 6, effective July 1. L. 2001: (18)(a) amended and (19) added, p. 721, § 4, effective May 31. L. 2002: (10)(a)(II), (10)(b), and (13.5)(h)(II) amended, p. 286, § 1, effective January 1, 2003. L. 2003: (3)(b)(III) amended, p. 1011, § 15, effective July 1; (10)(a)(II)(B), (10)(a)(II)(C), and (10)(a)(II)(D) amended, p. 1264, § 51, effective July 1. L. 2004: (5), (10)(a)(II)(A), (13.5)(h)(II), and (19) amended, p. 385, § 1, effective July 1. L. 2005: (1.6) amended, p. 80, § 1, effective August 8. L. 2006: IP(1.6) amended, p. 516, § 1, effective August 7. L. 2007: Entire section amended with relocated provisions, p. 73, § 1, effective March 16; (16)(d.5) added, p. 178, § 7, effective March 22; (13)(a)(IV), (13)(a)(V), (15)(b)(IV), and (15)(b)(V) added and IP(15)(b) amended, p. 1649, §§ 5, 3, effective May 31; (6)(b)(I) and (10)(a) amended, p. 1651, § 7, effective January 1, 2008. L. 2008: (4)(b) and (5)(b)(I) amended, p. 1347, § 1, effective July 1. L. 2009: (5)(a)(I)(H) amended, (SB 09-282), ch. 1397, p. 1397, § 59, effective January 1, 2010. L. 2013: (5)(a)(I)(D), (5)(a)(I)(O), (5)(a)(I)(W), (6)(b)(I), (7)(a)(II)(B), (7)(a)(II)(C), (7)(a)(II)(D), and (16) amended, (5)(a)(II)(E) and (11)(d) added, and (7)(b) R&RE, (HB 13-1209), ch. 103, pp. 327, 332, §§ 1, 2, effective January 1, 2014. L. 2014: (16)(d) amended, (SB 14-153), ch. 1961, p. 1961, § 7, effective June 6. L. 2016: (6), (8)(e), (10)(g), and (14)(a) amended, (HB 16-1165), ch. 157, pp. 493, 494, 495, §§ 4, 5, 6, 7, effective January 1, 2017. L. 2017: (3)(f) and (3)(g) amended, (SB 17-294), ch. 1391, p. 1391, § 29, effective May 25; (10)(h)(II) amended, (SB 17-242), ch. 1295, p. 1295, § 113, effective May 25; (16)(a) amended, (SB 17-234), ch. 520, p. 520, § 1, effective August 9.

(1) This section was amended in Senate Bill 07-015, resulting in the relocation of provisions.

(2) Subsection (16.5)(d.5) was originally numbered as subsection (18)(a.5), and the amendments to it in Senate Bill 07-076 were harmonized with Senate Bill 07-015 and renumbered as subsection (16)(d.5).

(1) For provisions concerning deductions for health insurance from wages due an obligor ordered to provide health insurance, see §14-14-112. (2) For the legislative declaration contained in the 1993 act amending subsection (3)(b)(III), see section 1 of chapter 165, Session Laws of Colorado 1993. For the legislative declaration contained in the act amending subsection (18)(a), see section 1 of chapter 345, Session Laws of Colorado 1994. For the legislative declaration contained in the 1997 act amending subsections (1.5), (3.5), (7)(b), and (18)(a) and enacting subsections (1.6) and (1.7), see section 1 of chapter 236, Session Laws of Colorado 1997. For the legislative declaration in SB 17-242, see section 1 of chapter 263, Session Laws of Colorado 2017. For the legislative declaration in SB 18-092, see section 1 of chapter 38, Session Laws of Colorado 2018. (3) For the "Old-age, Survivors, and Disability Insurance Act", see 42 U.S.C. sec. 401 et seq.