How the Child Support Worksheets Work
Worksheet A
For Worksheet A – The parties’ gross income’s are added together to determine the combined amount. You then take the combined amount to the tables to determine the schedule called “Basic Child Support Schedule,” which, you guessed it, gives you the basic support.
The basic support is an amount that the State has determined would be spent on the child in an intact household, meaning what would be spent on the child if everyone were under one roof. You may want to take a look at the "Theory" section for more on this subject.
The Child Support Worksheet also determines what percentage of the total income each party is responsible for. This critical piece of information is used to determine how the basic support and extra expenses will be divided between the parties.
Those extra expenses include daycare costs, dental and insurance costs, as well as extraordinary educational expenses and travels costs. Notice that if the non-custodial parent is paying these amounts, it will reduce that person’s child support payments. Since only the custodial parent can take advantage of the Federal Child Care credits, it is probably better that the custodial parent pay any daycare cost.
If you are the non-custodial parent and your percentage of the total income is 75% and the daycare costs are $100, paid by the custodial parent, then you would pay $75 more per month in child support. If the non-custodial parent was paying the $100, his payments to the custodial parent would be reduced by $25, to reflect the custodial parent’s contribution to the daycare. Additions can easily double the amount of child support a person is responsible for paying, especially at low income levels.
Worksheet B
For Worksheet B – The analysis is similar, but the basic support is increased by 50%, this is the multiplication by 1.5 in line 5. The base support is increased to account for the fact that there are two homes, theoretically, each where the child primarily resides. Remember, per the income shares model, the child should not be negatively impacted by the parent’s decision not to live together. The 1.5 factor is to allow for each home to be improved somewhat to reflect that there are items that will necessarily be duplicated at each home, like computers, bikes and toys. In effect the 1.5 factor ensures the home with more income, subsidizes the other home to a greater extent.
Because the other expenses like daycare, health and dental insurance, and educational expenses are not duplicated, they are split out in a separate section of Worksheet B. Their treatment is the same as though it were worksheet A.