Income Shares – 2008. Getting Started Only one worksheet is needed to calculate support,...

Income Shares – 2008Income Shares – 2008

Getting StartedGetting Started

Only one worksheet is needed to Only one worksheet is needed to calculate support, regardless of the calculate support, regardless of the parenting situation(s) represented.parenting situation(s) represented.

Standard parenting, split parenting, 50-50 Standard parenting, split parenting, 50-50 parenting situations and non-parent parenting situations and non-parent caretaker situations are calculated on same caretaker situations are calculated on same worksheetworksheet

Part I - IdentificationPart I - Identification

Enter any combination of the names of both parents AND non-parent Enter any combination of the names of both parents AND non-parent caretaker, as applicable.caretaker, as applicable.

When appropriate, two (2) TCSES numbers and docket numbers When appropriate, two (2) TCSES numbers and docket numbers can be entered, separated by a forward slash ( / ). Enter Mother’s can be entered, separated by a forward slash ( / ). Enter Mother’s number first, Father’s number second.number first, Father’s number second.

PRP ARP SPLIT

Name of Mother:

Name of Father:

Name of non-parent Caretaker:

TCSES case #:

Docket #:

Court name:


Parenting Designations – Automated EntryParenting Designations – Automated Entry If a non-parent caretaker has been identified, any parent will If a non-parent caretaker has been identified, any parent will

always be designated as an ARP. always be designated as an ARP. In 50-50 situations, the mother will always be PRP unless In 50-50 situations, the mother will always be PRP unless

combined with a standard situation in which the Father is PRP.combined with a standard situation in which the Father is PRP. Equal + Split = SplitEqual + Split = Split

PRP ARP SPLIT

Name of Mother:

Name of Father:

Name of non-parent Caretaker:

TCSES case #:

Docket #:

Court name:


Parenting TimeParenting Time For each parent / non-parent caretaker identified, a number of days For each parent / non-parent caretaker identified, a number of days

must be entered, even if the number is zero.must be entered, even if the number is zero. Parenting time for each child MUST add up to 365.Parenting time for each child MUST add up to 365.

The program will validate based on the fields entered, The program will validate based on the fields entered, e.ge.g., ., if no mother is entered in Part I, no data should be entered if no mother is entered in Part I, no data should be entered for mother on the rest of the worksheet . for mother on the rest of the worksheet .

Days with

Mother

Days with

Father

Days with

CaretakerName(s) of Child(ren) Date of Birth

Part I – IdentificationPart I – Identification

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

Part II – Adjusted Gross Income Part II – Adjusted Gross Income (AGI)(AGI)

Column DesignationsColumn Designations Column A – for MotherColumn A – for Mother Column B – for FatherColumn B – for Father Column C – for Non-Parent Caretaker – applicable in Parts III Column C – for Non-Parent Caretaker – applicable in Parts III

& IV only& IV only

Mother \ Column A Father \ Column BNonparent Caretaker \

Column C

Part II – Adjusted Gross IncomePart II – Adjusted Gross Income

Line 1 – Include all income from all non-exempt sources.Line 1 – Include all income from all non-exempt sources. Line 1a – Enter the amount of any Federal benefit Line 1a – Enter the amount of any Federal benefit

received by a child on the parent’s account.received by a child on the parent’s account. Line 1b – Enter the monthly self-employment tax actually Line 1b – Enter the monthly self-employment tax actually

paid.paid. Line 1c – Provides a subtotal for Lines 1, 1a and 1b.Line 1c – Provides a subtotal for Lines 1, 1a and 1b.


Rule Changes –Rule Changes – Median gross income figures have been updated Median gross income figures have been updated

based upon the most recent census information – based upon the most recent census information – i.ei.e., $ 37,589 for males and $ 29,300 for females.., $ 37,589 for males and $ 29,300 for females.

Self-employment tax figures have been updated.Self-employment tax figures have been updated.

Low Income (poverty level) figures have been Low Income (poverty level) figures have been updated to $10,400 annual gross income.updated to $10,400 annual gross income.


Calculation of Qualified Other Child Credits – Calculation of Qualified Other Child Credits –

Can only claim children the parent is legally Can only claim children the parent is legally responsible to support and is actually supporting.responsible to support and is actually supporting.

In-Home Children – includes qualified other children living In-Home Children – includes qualified other children living 50% or more of the time with the parent claiming credit 50% or more of the time with the parent claiming credit

Not-In-Home Children – includes qualified other children living Not-In-Home Children – includes qualified other children living less than 50% of the time with the parent claiming the creditless than 50% of the time with the parent claiming the credit

Includes payments made pursuant to pre-existing orders Includes payments made pursuant to pre-existing orders Includes voluntary paymentsIncludes voluntary payments May consider in-kind remuneration May consider in-kind remuneration

Part III – Parents’ Share of BCSOPart III – Parents’ Share of BCSO

Line 4 – The BCSO is obtained from the Child Support Schedule based upon Line 4 – The BCSO is obtained from the Child Support Schedule based upon the parents’ combined AGI and the number of children for whom support is the parents’ combined AGI and the number of children for whom support is being calculated – being calculated –

In standard parenting, an amount will be entered in the column of the PRP. No In standard parenting, an amount will be entered in the column of the PRP. No amount will appear in the ARP column.amount will appear in the ARP column.

In split parenting, an amount will appear for each parent as a PRP.In split parenting, an amount will appear for each parent as a PRP.

In 50-50 situations, the amount will appear in Mother’s column, unless combined with In 50-50 situations, the amount will appear in Mother’s column, unless combined with a standard situation in which the Father is PRP.a standard situation in which the Father is PRP.

When there is a non-parent caretaker, the BCSO amount will always appear in When there is a non-parent caretaker, the BCSO amount will always appear in Column C.Column C.

The minimum BCSO is $100 but can be deviated by the tribunal in appropriate The minimum BCSO is $100 but can be deviated by the tribunal in appropriate situations.situations.


Line 4a – ARP’s pro-rata share of the BCSO on Line 4 Line 4a – ARP’s pro-rata share of the BCSO on Line 4

In standard parenting, the PRP’s amount on this line will be zero.In standard parenting, the PRP’s amount on this line will be zero.

In split parenting, and with 2 parents and a non-parent caretaker, In split parenting, and with 2 parents and a non-parent caretaker, an amount will be entered for each parent as ARP.an amount will be entered for each parent as ARP.

In 50-50 situations, the Mother’s amount on this line will be zero In 50-50 situations, the Mother’s amount on this line will be zero unless combined with a standard situation in which the Father is unless combined with a standard situation in which the Father is PRP – then the Father’s amount will be zero.PRP – then the Father’s amount will be zero.


Line 5 – Each ARP parent’s Line 5 – Each ARP parent’s averageaverage parenting time – parenting time – In standard parenting, the average includes the ARP parenting time In standard parenting, the average includes the ARP parenting time

with all the children listed in Part I of the Worksheet, with all the children listed in Part I of the Worksheet, including the including the children living with each parent 50% of the time. children living with each parent 50% of the time.

In split parenting, the average includes all children the ARP parenting In split parenting, the average includes all children the ARP parenting time, including the children living with each parent 50% of the time. time, including the children living with each parent 50% of the time. Credit for the 50% child will always appear in Father’s column unless Credit for the 50% child will always appear in Father’s column unless combined with a standard situation in which the Father is PRP.combined with a standard situation in which the Father is PRP.

If the PTA is not applicable to a parent, “N/A” will be entered If the PTA is not applicable to a parent, “N/A” will be entered for that parent on Lines 5 and 6.for that parent on Lines 5 and 6.


o Line 6 – Parenting Time Adjustment (PTA)Line 6 – Parenting Time Adjustment (PTA)

o In standard parenting situations, the PTA will appear in the column In standard parenting situations, the PTA will appear in the column of the ARP.of the ARP.

o In split parenting situations, both parents are eligible for the PTA in In split parenting situations, both parents are eligible for the PTA in the role as ARP.the role as ARP.

Example –Example – For a case with one 50-50 child and 2 standard children, For a case with one 50-50 child and 2 standard children, the PTA for the 3 children would be calculated based on the the PTA for the 3 children would be calculated based on the average ARP parenting time of all three children.average ARP parenting time of all three children.

Example –Example – For a case where child A spends 200 days with Mother For a case where child A spends 200 days with Mother and child B spends 200 days with Father, each parent will be and child B spends 200 days with Father, each parent will be eligible for 165 days of parenting time adjustment.eligible for 165 days of parenting time adjustment.

Part III – Parents’ Share of BCSOPart III – Parents’ Share of BCSOPer Diem Adjustment – Increased ARP Parenting TimePer Diem Adjustment – Increased ARP Parenting Time

Begins at 92 daysBegins at 92 days

Accounts for additional expenses incurred by the ARP due to the Accounts for additional expenses incurred by the ARP due to the increased parenting timeincreased parenting time

Requires parents to pay his/her pro-rata share of child-rearing expenses Requires parents to pay his/her pro-rata share of child-rearing expenses in both householdsin both households

Will result in a zero obligation when the parents have exactly equal Will result in a zero obligation when the parents have exactly equal income and expenses and each parent has 182.5 days of parenting time income and expenses and each parent has 182.5 days of parenting time

May result in a PRP obligation when the ARP has a large share of May result in a PRP obligation when the ARP has a large share of parenting time and the PRP has a larger share of the combined incomeparenting time and the PRP has a larger share of the combined income

Since no share of child-rearing expenses is owed by a non-parent Since no share of child-rearing expenses is owed by a non-parent caretaker or a parent with no income, the result will be different than for a caretaker or a parent with no income, the result will be different than for a parent caretaker with income.parent caretaker with income.


ProcessProcess 2/182.5 = .0109589 = standard per diem2/182.5 = .0109589 = standard per diem

.0109589 times No. of days of PT = variable multiplier (VM).0109589 times No. of days of PT = variable multiplier (VM)

VM times BCSO = Adjusted BCSOVM times BCSO = Adjusted BCSO

Adjusted BCSO – BCSO = ARP’s additional child-rearing expensesAdjusted BCSO – BCSO = ARP’s additional child-rearing expenses

Times PRP’s PI = PRP’s share or additional expenses = PTATimes PRP’s PI = PRP’s share or additional expenses = PTA

ARP’s share of BCSO – PTA = ARP’s adjusted BCSOARP’s share of BCSO – PTA = ARP’s adjusted BCSO

Part III – Parents’ Share of BCSOPart III – Parents’ Share of BCSO ExampleExample

BCSO = $1000, ARP’s PI = 60%BCSO = $1000, ARP’s PI = 60%

ARP’s BCSO = $600ARP’s BCSO = $600

PT = 140 dayPT = 140 day

2/182.5 = .01095892/182.5 = .0109589

.0109589 x 140 = 1.534246.0109589 x 140 = 1.534246

1.534246 x 1000 = $1534.251.534246 x 1000 = $1534.25

$1534.25 – $1000.00 = $534.25$1534.25 – $1000.00 = $534.25

$534.25 x 40% = $213.70$534.25 x 40% = $213.70

$600 – $213.70 = $386.30$600 – $213.70 = $386.30

Part III – Parents’ Share of BCSOPart III – Parents’ Share of BCSOPer Diem Adjustment – Decreased ARP Parenting TimePer Diem Adjustment – Decreased ARP Parenting Time

For less than standard visitationFor less than standard visitation

Begins at 68 days of parenting time (PT)Begins at 68 days of parenting time (PT)

A penalty – does not represent an adjustment to child A penalty – does not represent an adjustment to child rearing expenses rearing expenses

ProcessProcess 69 minus the Number of days of PT 69 minus the Number of days of PT Divided by 365 = percentage increaseDivided by 365 = percentage increase Percentage increase times ARP’s share of BCSO = dollar Percentage increase times ARP’s share of BCSO = dollar

increaseincrease Added to BCSO Added to BCSO


ExampleExample

ARP’s BCSO = $600ARP’s BCSO = $600

PT = 64 daysPT = 64 days

69 days – 64 = 5 days69 days – 64 = 5 days

5/365 = .01369865/365 = .0136986

.0136986 x $600 = $8.22.0136986 x $600 = $8.22

$8.22 + $600 = $608.22$8.22 + $600 = $608.22


Line 7 – Adjusted BCSO - Share of BCSO owed to the other Line 7 – Adjusted BCSO - Share of BCSO owed to the other parent, adjusted for parenting timeparent, adjusted for parenting time

In most standard parenting situations, and in non-parent caretaker situations, In most standard parenting situations, and in non-parent caretaker situations, only the ARP(s) will owe an amount on Line 7only the ARP(s) will owe an amount on Line 7

In most split parenting situations, and when both parents are available in non-In most split parenting situations, and when both parents are available in non-

parent caretaker situations, both parents will owe an amount on Line 7 parent caretaker situations, both parents will owe an amount on Line 7

Application of the PTA could result in a negative amount on Line 7 – Application of the PTA could result in a negative amount on Line 7 – If the PRP has a larger income and the ARP has a large share of If the PRP has a larger income and the ARP has a large share of

parenting timeparenting time Any negative amount shall be entered as a positive obligation in the Any negative amount shall be entered as a positive obligation in the

column of the other parentcolumn of the other parent In standard parenting, will result in a zero obligation for the ARPIn standard parenting, will result in a zero obligation for the ARP In split parenting, will result in an obligation for only one parentIn split parenting, will result in an obligation for only one parent

If the parents have exactly the same income and expenses and equal If the parents have exactly the same income and expenses and equal parenting time, each parent’s share of the BCSO will be zeroparenting time, each parent’s share of the BCSO will be zero

Part IV – Additional ExpensesPart IV – Additional Expenses Rules:Rules:

Expenses paid by a stepparent shall not be included in the Expenses paid by a stepparent shall not be included in the calculationcalculation

Each parent may include health and childcare expenses for Each parent may include health and childcare expenses for the children that are actually incurredthe children that are actually incurred

Additional expenses paid by parents in non-parent caretaker Additional expenses paid by parents in non-parent caretaker situations – situations – Payment of amounts owed by one parent to the other will be Payment of amounts owed by one parent to the other will be

adjusted through the obligation owed to the non-parent adjusted through the obligation owed to the non-parent caretaker caretaker

ExampleExample – Mother pays $100 for health insurance and has a PI – Mother pays $100 for health insurance and has a PI of 40%, Father owes Mother $60 for his share of the premium – of 40%, Father owes Mother $60 for his share of the premium – Father’s share of the BCSO owed to the non-parent caretaker is Father’s share of the BCSO owed to the non-parent caretaker is increased by $60 and Mother’s share of the BCSO is decreased increased by $60 and Mother’s share of the BCSO is decreased by $60 by $60

Part IV – Additional ExpensesPart IV – Additional Expenses

• Line 8a – The insurance premium for this child’s coverageLine 8a – The insurance premium for this child’s coverage• Line 8b – Recurring Uninsured Medical Expenses – Line 8b – Recurring Uninsured Medical Expenses –

• Will pro-rate automatically according to PIWill pro-rate automatically according to PI• Non-recurring expenses still need to be addressed in orderNon-recurring expenses still need to be addressed in order

• Line 8C – Work related Childcare Expenses – Line 8C – Work related Childcare Expenses – • Each parent will share this expense, pro rataEach parent will share this expense, pro rata

Part IV – Additional ExpensesPart IV – Additional Expenses

Line 9 – the total of expenses in each columnLine 9 – the total of expenses in each column Line 10 – Share of additional expenses owed – Each Line 10 – Share of additional expenses owed – Each

parent’s pro-rata share of the total additional expenses parent’s pro-rata share of the total additional expenses being paid by the other parent.being paid by the other parent.

Line 11 – Adjusted Support Obligation (ASO) – Line 11 – Adjusted Support Obligation (ASO) – For each parent, Line 10 (share of additional expenses owed) For each parent, Line 10 (share of additional expenses owed)

added to Line 7 (share of BCSO)added to Line 7 (share of BCSO) For each parent, the amount represents an actual obligation For each parent, the amount represents an actual obligation

owed to the other parent or to the non-parent caretakerowed to the other parent or to the non-parent caretaker

Part IV – Additional ExpensesPart IV – Additional ExpensesReminders –Reminders –

Both parents and non-parent caretaker are permitted to Both parents and non-parent caretaker are permitted to claim actual expenses in appropriate categoriesclaim actual expenses in appropriate categories

If the parenting plan specifies that either the PRP or If the parenting plan specifies that either the PRP or the ARP is to pay 100% of an expense, no amount for the ARP is to pay 100% of an expense, no amount for that expense should be entered in Part IV – parent that expense should be entered in Part IV – parent responsible for payment of the expense should be responsible for payment of the expense should be specified in the Comment Section and in the order specified in the Comment Section and in the order

No health insurance premium should be included on No health insurance premium should be included on the Worksheet if coverage for the child is provided at the Worksheet if coverage for the child is provided at no cost to the parentno cost to the parent

In standard parenting situations (and non-parent In standard parenting situations (and non-parent caretaker situations), work-related childcare expenses caretaker situations), work-related childcare expenses will be pro rated between the parents.will be pro rated between the parents.

Part V – Presumptive Child Support Part V – Presumptive Child Support OrderOrder

Line 12 – Presumptive Child Support Obligation (PCSO) Line 12 – Presumptive Child Support Obligation (PCSO) Except in non-parent caretaker situations, the PCSO is the difference between Except in non-parent caretaker situations, the PCSO is the difference between

the larger obligation and the smaller obligation on Line 11 – entered on Line 12 the larger obligation and the smaller obligation on Line 11 – entered on Line 12 in the column of the parent with the larger obligation on Line 11in the column of the parent with the larger obligation on Line 11

In non-parent caretaker situations, the amount on Line 11 for each parent In non-parent caretaker situations, the amount on Line 11 for each parent represents an obligation owed to the non-parent caretaker and shall be represents an obligation owed to the non-parent caretaker and shall be transferred to the parent’s column on Line 12transferred to the parent’s column on Line 12

Because of the PTA, the obligor parent will not always be the ARPBecause of the PTA, the obligor parent will not always be the ARP


Modifications –Modifications – Enter “Y” in the blank if the party requesting modification is a low income Enter “Y” in the blank if the party requesting modification is a low income

parent. The Worksheet will use 7.5% for purposes of calculating the significant parent. The Worksheet will use 7.5% for purposes of calculating the significant variance – low income is $10,400 or less, gross annual income.variance – low income is $10,400 or less, gross annual income.

Enter “Y” in the blank if the current support order was calculated under the flat Enter “Y” in the blank if the current support order was calculated under the flat percentage guidelines, which did not include consideration of parenting time percentage guidelines, which did not include consideration of parenting time or additional expenses. The significant variance will be determined by or additional expenses. The significant variance will be determined by comparing Line 13a with Line 4a for flat percentage orders.comparing Line 13a with Line 4a for flat percentage orders.

For orders calculated under income shares guidelines, Line 12 is compared to For orders calculated under income shares guidelines, Line 12 is compared to Line 13a.Line 13a.

Enter the monthly amount of the current support obligation on Line 13a. The Enter the monthly amount of the current support obligation on Line 13a. The calculator will enter the amounts on Lines 13b and c.calculator will enter the amounts on Lines 13b and c.

Part V – Presumptive Child Support OrderPart V – Presumptive Child Support Order

1 - At least a fifteen percent (15%) change in the gross income of the ARP; and/or2 - A change in the number of children for whom the ARP is legally responsible and actually supporting; and/or3 - A child supported by this order has become disabled; and/or4 - The parties have voluntarily entered an agreed order to modify support which complies with the Rules,

IN ADDITION 5 - At least a fifteen percent (15%) change between the amount of the current support order and the amount of the proposed order if the current support is $100 or greater per month and at least $15 if the current support is less than $100 per month;

OR 6 - At least a seven and one-half percent (7.5%) change between the amount of the current support order and the amount of the proposed support order if the tribunal determines that the adjusted gross income of the parent seeking modification qualifies that parent as a low-income provider.

Significant Variance –Significant Variance – Orders initially established under the Flat Percentage Guidelines Orders initially established under the Flat Percentage Guidelines must comply with the must comply with the heightened standardheightened standard for modification under the Income Shares Guidelines. for modification under the Income Shares Guidelines.

One of factors 1, 2, 3 or 4 must apply and One of factors 1, 2, 3 or 4 must apply and in additionin addition, one of factors 5 or 6 must also , one of factors 5 or 6 must also apply:apply:


Significant Variance –Significant Variance – continued continued

To modify an order established under Income Shares, To modify an order established under Income Shares, there there need only be a 15% (or 7.5%) difference between the need only be a 15% (or 7.5%) difference between the amount of the current order and the proposed new orderamount of the current order and the proposed new order

Note:Note: If there is a change in the obligor parent, the significant If there is a change in the obligor parent, the significant variance requirement does not apply variance requirement does not apply

Reminder - Reminder - the significant variance requirement does not the significant variance requirement does not apply to modifications to add payment of a health apply to modifications to add payment of a health insurance premiuminsurance premium

Part VI – Deviations and FCSOPart VI – Deviations and FCSO

Line 14 – Deviations – Line 14 – Deviations – As with Line 12 (PCSO), an amount may appear for both parents As with Line 12 (PCSO), an amount may appear for both parents

(non-parent caretaker situations)(non-parent caretaker situations) Reminder – Enter only the actual amount that should be added or Reminder – Enter only the actual amount that should be added or

subtracted to the parent’s obligation. Use a minus (-) for amounts subtracted to the parent’s obligation. Use a minus (-) for amounts to be subtracted.to be subtracted.


The Hardship Deviation –The Hardship Deviation – Available to protect either parent against any Available to protect either parent against any

significant change in the amount of the support significant change in the amount of the support obligation due solely to application of the obligation due solely to application of the Income Shares GuidelinesIncome Shares Guidelines

May be applied when modifying any order May be applied when modifying any order initially established under the Flat Percentage initially established under the Flat Percentage GuidelinesGuidelines

Is not limited to the first modification under Is not limited to the first modification under Income Shares Income Shares


Line 15 – Final Child Support Order – Line 15 – Final Child Support Order – PCSO (Line 12) plus or minus, as appropriate, the amount of any PCSO (Line 12) plus or minus, as appropriate, the amount of any

deviationdeviation Will be the amount of the current order if the significant variance Will be the amount of the current order if the significant variance

requirement was not satisfiedrequirement was not satisfied

Line 16 – Line 16 – Line 15 adjusted for the amount of any federal benefit entered for Line 15 adjusted for the amount of any federal benefit entered for

the obligor parent on Line 1a the obligor parent on Line 1a If the amount of the federal benefit on Line 1a exceeds the amount If the amount of the federal benefit on Line 1a exceeds the amount

of the FCSO on Line 15, a zero amount will be entered for the of the FCSO on Line 15, a zero amount will be entered for the obligor parent on Line 16obligor parent on Line 16

Income Shares – 2008. Getting Started Only one worksheet is needed to calculate support,...

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Transcript of Income Shares – 2008. Getting Started Only one worksheet is needed to calculate support,...