Fill and Sign the Completion Instructions Child Support Guidelines Computation Form Oklahoma

CHILD SUPPORT GUIDELINES COMPUTATION FORM COMPLETION INSTRUCTIONS FILING OF FORM The Child Support Computation Form must be signed by the judge and attached to all orders that establish or modify a child support obligation. (43 O.S. § 120) HEADING 1. Enter as the heading, "Office of Administrative Hearings: Child Support" if the proceeding is in administrative court. If the proceeding is in District Court, enter as the heading, "In the District Court of __________ County." (Enter the name of the county in which the order will be filed.) 2. Enter the names of the parties as they appear in the court action. 3. Enter the District Court case number if the case is in District Court. 4. Enter the OK IV-D number, that is, the Family Group Number (FGN), used by OKDHS Child Support Enforcement Division (CSED) in their records. 5. Enter the administrative OAH court case number if the case is in administrative court. 6. Enter the number of children included in this FGN for whom support is being calculated. 7. Enter the parent who is the obligor, that is, the mother or father. Note: The obligor is the noncustodial parent who is obligated to pay child support. The obligee is the custodial person to whom child support is owed. 8. Enter the number of nights the children stay with the obligor. A. BASE MONTHLY OBLIGATION LINE 1 – GROSS MONTHLY INCOME [43 O.S. § 118 (E) (1) - (4)] Enter Father's and Mother's gross monthly income from employment and all other sources, except child support and means-tested public assistance, such as Temporary Assistance to Needy Families (TANF), Supplemental Security Income (SSI), General Assistance, State Supplemental Payments (SSP) for Aged, Blind and the Disabled, and Food Stamps. Gross Income: To determine gross income, use: 1. All earned and passive monthly income, or 2. All passive income, and earned income equivalent to a forty-hour work week plus such overtime and supplemental income as the court deems equitable, or 3. Average of gross monthly income for the time actually employed during the previous 3 years, or 4. Minimum wage for a 40 hour work week, or 5. Imputed gross monthly income in the amount a person with comparable education, training and experience would reasonably expect to earn. - 1 - Earned income is defined as income received from labor, or the sale of goods or services and includes but is not limited to, income from salaries, wages, commissions, bonuses, and severance pay. Passive income is defined as all other income and includes, but is not limited to income from dividends, pensions, rent, interest income, trust income, annuities, social security benefits, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, gifts, prizes, and royalties. Gross income from self-employment, rent, royalties, and proprietorship of a business or corporation is defined as gross receipts minus ordinary and necessary expenses required for self-employment or business operations. An amount equal to the employer contribution for FICA tax that an employer would withhold from an employee's earnings on an equivalent gross income amount may be deducted from self-employment gross income. LINE 2 – LESS COURT ORDERED OPTIONAL MONTHLY ADJUSTMENT FOR MARITAL DEBT Enter the amount of reasonable expenses attributable to debt service for preexisting, jointly acquired debt of the parents. This amount may be deducted from gross income to the extent payment of the debt is actually made. LINE 3 – LESS COURT ORDERED MONTHLY CHILD SUPPORT AND SUPPORT ALIMONEY ACTUALLY PAID (FOR OTHERS) Enter the amount of the court ordered monthly child support and support alimony actually paid by either parent in other cases based upon prior orders. LINE 4 – ADJUSTED GROSS MONTHLY INCOME Subtract the amounts on Lines 2 and 3 from Line 1 to determine the Adjusted Gross Monthly Income. LINE 5 – PERCENTAGE SHARE OF INCOME Divide the Adjusted Monthly Gross Income on Line 4 for each parent by the Combined Monthly Gross Income on Line 4 to determine the percentage each parent has of the Combined Monthly Gross Income. LINE 6 – BASE MONTHLY OBLIGATION Using the Child Support Guideline Schedule in 43 O.S. § 119, determine the Combined Base Monthly Obligation for the number of children in this calculation based on the Combined Adjusted Monthly Gross Income in Line 4. Multiply the Combined Base Monthly Obligation by the percentage for each parent on Line 5 to determine each parent's share of the base obligation. Example: A couple has two children. The father has $1, 400 adjusted monthly gross income and the mother has $1,100. Their combined adjusted monthly gross income is - 2 - $2,500. The father has 56% of the combined adjusted monthly gross income and the mother, 44%. According to the Child Support Guideline Schedule in 43 O.S. § 119, the Combined Base Monthly Obligation would be $643. The father's base child support obligation is $360.08 ($643 x .56) and the mother's, $282.92 ($643 x .44). B. SHARED PARENTING ADJUSTMENT [43 O.S. § 118 (E) (10)] The shared parenting adjustment provides an adjustment to the child support obligation in cases when shared parenting time is ordered. This adjustment is used when an obligor has physical custody of the children overnight for more than 120 nights per year. If this occurs, the amount of the base support obligation from the Child Support Guideline Schedule is multiplied by 1.5. LINE 7 – NUMBER OF OVERNIGHTS WITH EACH PARENT (If less than 121 for obligor, skip to C.) Enter the number of overnights the child(ren) spend with each parent. The two amounts must total 365. LINE 8 – PERCENTAGE WITH EACH PARENT Divide the number of overnights with each parent on line 7 by 365 to determine the percentage of time the children spend with each parent. The percentages for each parent's parenting time must add up to 100%. LINE 9 – SHARED PARENT BASE OBLIGATION Multiply line 6 by 1.5 to determine the Shared Parent Base Obligation. LINE 10 – EACH PARENT'S SHARE Multiply line 9 by Line 5 for each parent to determine each parent's share of the Share Parenting Base Monthly Obligation. LINE 11 – AMOUNT RETAINED BY EACH PARENT Multiply Line 10 for each parent by the percentage on Line 8 for each parent. LINE 12 –OFFSET AMOUNT Subtract Line 11 from Line 10 for each parent. LINE 13 – ADJUSTED BASE MONTHLY OBLIGATION Subtract the smaller amount on Line 12 from the larger amount and enter the difference in the column of the parent with the larger amount. If the parent with the greater amount is not the obligor, enter "0" in the obligor's column. In this instance, even though there is an amount in the obligee's column, the obligee owes zero to the obligor pursuant to 43 O.S. § 118 (E) (10)(f). C. HEALTH INSURANCE PREMIUM LINE 14 – MONTHLY HEALTH INSURANCE PREMIUM - 3 - Enter the premium amount each parent is actually paying for medical and dental insurance for the children before the court in the appropriate column. If the premium covers persons other than the children in this calculation, determine how much of the premium is for the children in this calculation. Both parents may have an amount entered in Line 14 if both have health insurance premiums for the children in this calculation. LINE 15 –MONTHLY HEALTH INSURANCE PREMIUM SHARE Multiply the combined premium amount in Line 14 by the percentage for each parent in Line 5. LINE 16 – ADJUSTED PREMIUM SHARE Leave the obligee amount blank. Subtract the obligor amount in Line 14 from the obligor amount in Line 15. If the obligee's share is greater than the obligor's, the difference will be greater than zero (positive amount). If the obligor's share is greater than the obligee's, the difference will be less than zero (negative amount). If the remainder is greater than zero, add the amount to Line 6 or Line 13 and enter the total in Line 21. If the remainder is less than zero, subtract the amount from Line 6 or Line 13 and enter the difference in Line 21. D. WORK AND EDUCATION RELATED CHILD CARE EXPENSES [43 O.S. § 118 (E) (13)] LINE 17 –MONTHLY CHILD CARE EXPENSES Enter the actual monthly amount each parent pays for child care expenses for the children in this calculation unless the obligee is an Oklahoma Department of Human Services (OKDHS) child care subsidy recipient. If the obligee is an OKDHS child care subsidy recipient, skip to Line 18. Actual child care expenses are allowed if reasonably necessary for either or both parents to be employed, seek employment or attend school or training to enhance employment income. The actual child care costs shall be allocated and paid monthly in the same proportion as base child support. LINE 18 – OKLAHOMA DHS CHILD CARE SUBSIDY [43 O.S. § 118 (E) (13)(b)] Complete this section only if the obligee is participating in the OKDHS child care subsidy program. This section is used to determine the child care expenses to be treated as the obligee's family share co-payment amount when the obligee is receiving subsidized child care. Multiply Line 18f by Line 18b (the number of children from this calculation in subsidized childcare) and divide by Line 18a (the total number of children in subsidized child care) and enter the amount in Line 18 to reflect the prorated amount of the family share co- payment for the number of children in this calculation. - 4 - a. Enter the total number of children in the obligee's child care subsidy case. b. Enter the number of children of these parents who are included in the obligee's child care subsidy case. Example: Obligee receives OKDHS child care subsidy for a total of 3 children in the household. One is the child of the Obligor in this case and two are not. Enter "3" on line 18a and "1" on line 18b. Parents will share 1/3 of the co-payment for 3 children, per line 18. c. Enter the obligee's actual gross monthly income from Line 1. As a reminder, do not enter child support and means-tested public assistance, such as Temporary Assistance to Needy Families (TANF), Supplemental Security Income (SSI), General Assistance, State Supplemental Payments (SSP) for Aged, Blind and the Disabled, and Food Stamps. If the obligee's gross monthly income was imputed in Line 1 and the obligee's actual gross monthly income is less than the amount in Line 1, use either Line 1 or the obligee's actual gross monthly income in Line 18c. If the obligee is not the parent (for example, a grandmother), and the obligee is not legally and financially responsible for the child(ren) per a court order, enter zero income in Line 18c instead of the amount entered in Line 1 for the parent's gross income. Enter $-0- because OKDHS does not include a non parent's income for child care subsidy determination unless the non parent is legally and financially responsible for the child. If a court order exists stating that the obligee is legally and financially responsible for the child(ren), enter the obligee's income in Line 18c. d. Enter the obligor's base monthly obligation amount from Line 6. e. Enter the total amount to be treated as the obligee's OKDHS household income by adding Line 18c and Line 18d. f. Using the Child Care Eligibility/Rates Schedule (Appendix C-4), determine the amount to be treated as the obligee's family share co-payment amount based on the scheduled amount for the level of income in Line 18e for the number of children in OKDHS subsidized child care. Enter this amount on Line 18f. Note: The schedule for a family size of 5 members or less will be used regardless of the number of persons in the obligee's household. If the obligee's income in Line 18d falls within a range that has an asterisk (*) in the column, this means that the obligee pays the total cost of child care. Obtain the actual current co-payment being paid by the obligee to the child care provider - 5 - plus the OKDHS child care provider payment from the obligee and/or the child care provider. Use this total to reflect the amount to be treated as the child care expense. Enter this amount in Line 17 instead of Line 18f. If there are children in subsidized child care who are not in this calculation, prorate the amount before entering an amount in Line 17, that is, divide the total child care amount by the number of children in subsidized child care and multiply by the number of children in this calculation. Examples: (1) Three children are in OKDHS subsidized child care. Two of these children are in this calculation. The obligee's actual gross monthly income is $893. The obligor's base monthly obligation on Line 6 is $262.55. The amount treated as the obligee's OKDHS household income is $1,155.55. According to Appendix C-4, the total amount to be treated as the obligee's family share co-payment amount is $108. The prorated amount to be entered in line 18 based on the number of children in this calculation is $72. (2) Three children are in OKDHS subsidized child care and are all included in this calculation. The obligee's imputed gross monthly income is $900 on Line 1. The obligor's base monthly obligation on Line 6 is $657.50. The obligee's actual gross monthly income used on Line 18c is $300. The amount treated as the obligee's OKDHS household income is $957.50. According to Appendix C- 4, the total amount to be treated as the obligee's family share co-payment amount is $45. The amount to be entered in line 18 is $45. (3) One child is in OKDHS subsidized child care. The obligee's actual gross monthly income is $2,000. The obligor's base monthly obligation on Line 6 is $433.81. The amount treated as the obligee's OKDHS household income is $2,433.81. According to Appendix C-4, the total household income falls within a range that has an asterisk (*) in the column which means that the obligee pays the total cost of child care. A determination is made that the actual current co-payment being paid by the obligee to the child care provider plus the OKDHS child care provider payment is $542. $542 is to be treated as the child care expense and entered in Line 17 instead of Line 18f. LINE 19 – CHILD CARE EXPENSE SHARE Multiple Line 17 combined or obligee Line 18 by Line 5 for each parent. LINE 20 – ADJUSTED CHILD CARE CONTRIBUTION PAID BY OBLIGOR Leave the obligee amount blank. Subtract the obligor amount in Line 17 or Line 18 from the obligor amount in Line 19. If the obligee's share is greater than the obligor's, the difference will be greater than zero (positive amount). If the obligor's share is greater than the obligee's, the difference will be less than zero (negative amount). - 6 - If the remainder is greater than zero, add the amount to Line 6 or Line 13 and enter the total in Line 21. If the remainder is less than zero, subtract the amount from Line 6 or Line 13 and enter the difference in Line 21. LINE 21 – TOTAL MONTHLY CHILD SUPPORT OBLIGATION Add the obligor's Line 6 or Line 13 and Lines 16 and 20 (if positive amounts) and enter the total. Subtract Lines 16 and 20 (if negative amounts) from obligor's Line 6 or Line 13 and enter the difference. E. OTHER CONTRIBUTIONS, IF AGREED OR ORDERED LINE 22 – RECURRING MONTHLY MEDICAL EXPENSES Recurring fixed amounts of monthly medical expenses for the children, in addition to the monthly health insurance premium may be allocated according to each parent's percentage on Line 5. Recurring fixed medical expenses include, but are not limited to, monthly payments for orthodontia, optometric, physical therapy, psychological counseling, or asthma-related expenses. Multiply the recurring monthly medical expense each parent's percentage on Line 5 and enter the amount. LINE 23 –OTHER MEDICAL EXPENSES PERCENTAGE SHARE Enter Line 5. LINE 24 – VISITATION TRANSPORTATION COSTS Transportation expenses of a child between the homes of the parents may be divided between the parents in proportion to the adjusted gross income. Multiply the combined transportation expense of the children between the homes of the parents that is ordered by a court and actually paid by Line 5 to determine each parent's prorated share. PAYMENT DATE Enter the exact date the child support payment is to be paid each month. DEVIATIONS Check the appropriate box to indicate if the child support guidelines were followed to determine the child support obligation or if a deviation was allowed by the Court. The amount set forth in the child support guidelines is presumed to be the correct amount of child support to be ordered. Only the Court may deviate from the guidelines if the amount indicated is unjust, inequitable, unreasonable, or inappropriate under the circumstances, or not in the best interest of the child. If the Court deviates, the Court must make specific findings of fact supporting the deviation. [43 O.S. § 118 (B)] EXCEEDING GUIDELINES SCHEDULE - 7 - If the combined gross monthly income exceeds $15,000, the amount to be used for child support is the amount computed for a monthly income of $15,000. The court will determine any additional amount. [43 O.S. § 119 (B)] If there are more than six children in the household, the number of children to be used to determine the child support amount is six. The court will determine any additional amount. [43 O.S. § 119 (C)] DATE The Judge must date this form. JUDGE'S SIGNATURE The Judge must sign this form. APPROVAL The parties or their attorneys may approve this form. Revised 09/01/05 - 8 -