Fill and Sign the Publication 225 Internal Revenue Service Form

Amended May 9, 2019 to be effective June 1, 2019, CN 11061 (Appendix IX -E) page 1 of 2 Appendix IX -E Appendix IX -E amended June 1, 2019 to be effective immediately . Child Support Guidelines Net Child Care Cost Worksheet 1. Parent's Adjusted Gross Income (IRS Definition - See Appendix IX -B) $ 2. Annual work -related child care cost $ 3. Maximum child care subject to federal tax credit. (Enter the lesser of the annual child care cost in Line 2 or $3,000 for one child/$6,000 for two or more children) $ 4. If the annual child care cost in Line 2 is less than $3,000 for one child or $6,000 for two or more children, enter the child care tax credit percentage from Column 2 of the Federal Tax Credit Table here. If the child care costs are greater than these amo unts, enter the maximum dollar credit from Column 3 of the Federal Tax Credit Table on Line 5 % 5. Federal Tax Credit (Line 3 x Line 4 or enter the Column 3 maximum dollar tax credit) $ 6. If parent is a N.J. resident, enter the N.J. State Credit amount calculated from Column 2 of the N.J. State Child Care Tax Credit Table $ 7. Net annual child care expense (Line 2 - Line 5 - Line 6) $ 8. Net weekly child care cost (Line 7/52). Enter this amount on the Child Support Guidelines Sole Custody Worksheet, Line 9 or the Shared Custody Worksheet, Line 16 $ Federal Child Care Tax Credit Table Column 1 Column 2 Column 3 Income Partial Credit Line 3 Amount Maximum Credit Line 4 Amount: Parent's Adjusted Gross Income (IRS Definition) Cost Less than $3,000/Year ($58/wk.) for 1 Child OR $6,000/Year ($115/wk.) for 2 or More Children Cost More than $3,000/Year ($58/wk.) for 1 Child OR $6,000/Year ($115/wk.) for 2 or More Children Annual Weekly Tax Credit Percentage 1 Child CC > $58/wk. 2 or more children CC > $115/wk. 0 - 15,000 0 - 288 35% (.35) 1,050 2,100 15,001 - 17,000 289 - 326 34% (.34) 1,020 2,040 17,001 - 19,000 327 - 365 33% (.33) 990 1,980 19,001 - 21,000 366 - 403 32% (.32) 960 1,920 21,001 - 23,000 404 - 442 31% (.31) 930 1,860 23,001 - 25,000 443 - 480 30% (.30) 900 1,800 25,001 - 27,000 481 - 519 29% (.29) 870 1,740 27,001 - 29,000 520 - 557 28% (.28) 840 1,680 29,001 - 31,000 558 - 596 27% (.27) 810 1,620 31,001 - 33,000 597 - 634 26% (.26) 780 1,560 33,001 - 35,000 635 - 673 25% (.25) 750 1,500 35,001 - 37,000 674 - 711 24% (.24) 720 1,440 37,001 - 39,000 712 - 750 23% (.23) 690 1,380 39,001 - 41,000 751 - 788 22% (.22) 660 1,320 41,001 - 43,000 789 - 826 21% (.21) 630 1,260 43,001 - 45,000 827 - 865 20% (.20) 600 1,200 45,001 + 866 + 20% (.20) 600 1,200 Amended May 9, 2019 to be effective June 1, 2019, CN 11061 (Appendix IX -E) page 2 of 2 N.J. State Child Care Tax Credit Table Column 1 Column 2 Parent’s Adjusted Gross Income Percentage of Federal Child Care Tax Credit 0 - $20,000 50% of federal credit (Line 5 X .50) $20,001 - $30,000 40% of federal credit (Line 5 X .40) $30,001 - $40,000 30% of federal credit (Line 5 X .30) $40,001 - $50,000 20% of federal credit (Line 5 X .20) $50,001 - $60,000 10% of federal credit (Line 5 X .10)