CS APPENDIX G-P 

Child Support Guidelines Worksheets and Instructions

09/90 Revised 01/01/18 Training Completed 04/21/05

U.C.A. 78B-12-204, 205, 208, 210

 

 

Guidelines Worksheets on Internet

 

As a public service, the Office of Recovery Services website contains links to guidelines worksheets and a child support calculator.  The website contains the following disclaimer:  “The following worksheets are intended only as a guideline for estimating child support.  Final determination of the support award may only be made through Judicial or Administrative findings.” 

 

These web-based worksheets are intended for use by the public only.  They do not replace the guidelines worksheets generated by workers through document generation.

 

The child support calculator and worksheets can be accessed from the ORS website at www.ors.utah.gov.  From the ORS home page, there are three different ways to get to the child support calculator:

 

1.                   Click on the navigation button on the left side of the home page titled “Child Support Calculator.”

 

2.                   Click on the navigation button on the left side of the home page titled “Common Questions,” click on “Child Support Services Frequently Asked Questions.“  From there, click on the question “How to compute child support amounts;” then click on the link to the child support calculator.

 

3.                   Click on the “A to Z Index” located at the bottom of the ORS home page.  From there, a link to the child support calculator can be selected under the letter “C.”

 

Once the user answers a few questions concerning income, the number of children, previous support obligations, joint or split custody arrangements, etc., the website will complete the calculations and prepare the appropriate worksheet(s) for viewing and printing in Adobe Acrobat.  After printing, the court and county information in the header, questions 8-10 as applicable, and the attorney bar number must be completed manually.

 

 

Sole Custody Worksheet

 

In cases in which all of the children are in the physical custody of one of the parents, complete a Sole Custody and Paternity Worksheet to determine the amount of the child support.  In a modification proceeding, use a Sole Custody Worksheet if the original order was based on sole custody or if prior split custody no longer exists because of emancipation and now the remaining child(ren) reside with one parent.  Since the Office of Recovery Services/Child Support Services (ORS/CSS) may not represent either parent in custody issues, unless they agree in writing to the custody change, use the worksheet that reflects the custody arrangements of the existing order.  Custody issues may only be determined by a judge.

 

Complete each line on the Worksheet following the directions on the worksheet and as listed below.  A copy of the worksheet is at the end of this section.

 

 

Instructions for the Sole Custody Worksheet

 

Line 1.  Enter the number of natural and adopted children of the mother and father for whom support is to be determined.  Do not include any children of either parent by another partner on this line.  If a child for whom support is to be determined is an unemancipated minor who does not live with his parents, use the total number of children, including the unemancipated minor, by that set of parents for Line 1.

 

Line 2a.  Enter the mother's and father's gross monthly income. 

 

Line 2b.  Enter the amount of spousal support either parent is court ordered to pay and actually pays to another parent.  Do not include alimony payments for this case.  Alimony payments must be verified.  Cancelled checks or a statement from the recipient of the alimony may be accepted as verification.

 

Line 2c. Enter the amount of support either parent is court ordered to pay for children by another partner.  Previously ordered support may include specifically ordered payments toward a child's medical expenses, child care or child support.  Previously ordered support includes all child support orders that were entered prior to the current establish order or modification procedure.  A copy of the order is required for verification.   

 

U.C.A. 78B-12-204 states:

“(1) As used in this chapter, "adjusted gross income" is the amount calculated by subtracting from gross income alimony previously ordered and paid and child support previously ordered.
 (2) The guidelines do not reduce the total child support award by adjusting the gross incomes of the parents for alimony ordered in the pending proceeding. In establishing alimony, the court shall consider that in determining the child support, the guidelines do not provide a deduction from gross income for alimony.”

 

U.C.A. 78B-12-210 states:  

(6)(a) Natural or adoptive children of either parent who live in the home of that parent and are not children in common to both parties may at the option of either party be taken into account under the guidelines in setting a child support award, as provided in Subsection (7).

(b) Additional worksheets shall be prepared that compute the base child support award of the respective parents for the additional children. The base child support award shall then be subtracted from the appropriate parent's income before determining the award in the instant case. (7) In a proceeding to adjust or modify an existing award, consideration of natural or adoptive children born after entry of the order and who are not in common to both parties may be applied to mitigate an increase in the award but may not be applied:
(7) In a proceeding to adjust or modify an existing award, consideration of natural or adoptive children born after entry of the order and who are not in common to both parties may be applied to mitigate an increase in the award but may not be applied:    

(a) for the benefit of the obligee if the credit would increase the support obligation of the obligor from the most recent order; or
(b) for the benefit of the obligor if the amount of support received by the obligee would be decreased from the most recent order.”

 

Therefore, in a modification, only give credit for previously-ordered child support to either parent to mitigate any potential increase to the paying parent’s order, not to justify a decrease in the paying parent’s ordered amount.  Further, the obligee may not receive a previously-ordered credit in a modification if that credit results in an increase to the obligor’s child support amount.  See the instructions below for present home credit and consult with the Attorney General’s Office (AGO) as needed for assistance in deciding which previously-ordered amounts should be applied on a case-by-case basis. 

 

Line 2d.  U.C.A. 78B-12-210(6) states:

“(a) Natural or adoptive children of either parent who live in the home of that parent and are not children in common to both parties, may at the option of either party be taken into account under the guidelines in setting or adjusting a child support award, as provided in Subsection (7).” 

 

Use the Worksheet to Determine Father’s Obligation to Children in His Present Home and/or the Worksheet to Determine Mother’s Obligation to Children in Her Present Home to compute the obligations of the respective parents for the additional children.  The party requesting the credit must provide verification of the residence of the children and of the income of their present spouse.  For assistance in deciding when to allow the credit, refer to the matrix and examples below. 

 

 

Credit Would Cause an Increase/Decrease

from the Most Recent Order

INCREASE

DECREASE

MITIGATES

INCREASE

MITIGATES

DECREASE

Allow Credit

for the Obligor?

N/A

NO

YES

N/A

Allow Credit

for the Obligee?

NO

N/A

N/A

YES

 

Line 3.  If the obligor's income is over $1,050.00 complete the calculation as directed. If the obligor's income is $650.00 to $1,050.00 then calculate the child support award using the "Combined Child Support Obligation Table" and the "Low Income Table".  The child support award will be the lesser of the two amounts. Enter the lesser of the two amounts on line 7. If the obligor's income is $649.00 or less, then refer to U.C.A. 78B-12-20(5). 

 

Line 4.  The amount on the "Combined Child Support Obligation Table" shows the amount BOTH parents combined should contribute for the support of their children.

 

Line 5.  Calculate each parent's share of the amount in Line 4 as a percentage figure.

 

Line 6.  Calculate each parent's share of the amount in Line 4 as a dollar amount. 

 

Line 7.  The Base Child Support Award is the amount each parent is obligated to pay for the child(ren) whenever the child(ren) is not in the custody of that parent. See the Insurance Premium and Child Care Adjustment Worksheet section to determine how insurance premiums and child care expenses may change the amount the obligor pays to the obligee.

 

Lines 8 and 9.  Complete lines 8 and 9.

 

Line 10.  Complete line 10 if the obligor will not be ordered to pay the guideline amount from either the "Combined Child Support Obligation Table", "Low Income Table" or in accordance with U.C.A. 78B-12-205.

 

 

Insurance Premium and Child Care Worksheet

 

Use the “Insurance Premium and Child Care Worksheet” in connection with the sole, split, and joint custody worksheets to determine how the children's portion of the insurance premium and child care expenses change the amount the obligor pays to the obligee. 

 

Complete the worksheet following the directions on the worksheet and as listed below.  A copy of the worksheet is located at the end of this section.

 

NOTE:  CSS does not routinely adjudicate the amount of the insurance premium credit in support orders.  Instead, this credit is calculated and given using the instructions in CS 407P Health Insurance, Medical Expenses and Insurance Credit.

 

 

Instructions for the Insurance Premium and Child Care Adjustment Worksheet

 

Line A.  Enter the children's portion of the insurance premium actually paid by the obligor.  Obtain this figure by dividing the premium amount actually paid by the obligor by the number of persons covered by the policy and then multiplying that number by the number of children in this case covered by the policy.

 

Line B.  Complete the calculation as directed.

 

Line C.  Complete the calculation as directed.  The base child support award is found on line 7 of the sole custody worksheet, line 10 of the split custody worksheet and line 10 on the joint custody worksheet.

 

Line D.  Enter the children's portion of the medical insurance premium actually paid by the obligee.  Obtain this figure by dividing the premium amount actually paid by the obligee by the number of persons covered by the policy and then multiplying that number by the number of children in this case covered by the policy.

 

Line E.  Complete the calculation as directed.

 

Line F.  Complete the calculation as directed.  The base child support award is found on line 7 of the sole custody worksheet, line 10 of the split custody worksheet and line 10 on the joint custody worksheet.

 

Line G.  Enter the average amount of monthly child care expense actually paid by the obligee for children in this case.

 

Line H.  Complete the calculation as directed.

 

Line I.  Complete the calculation as directed.  The base child support award is found on line 7 of the sole custody worksheet, line 10 of the split custody worksheet and line 10 of the joint custody worksheet.

 

Line J.  Complete the calculation as directed.

 

Line K.  Complete the calculation as directed.

 

 

Split Custody Worksheet

 

In order establishment cases, a Split Custody Worksheet may be used in the administrative process only when the split custody arrangement is not contested.  If either party disputes the terms of custody or the use of the Split Custody Worksheet, CSS cannot resolve the custody issue administratively.  Custody issues may only be determined by a judge.

 

When there is no existing order, use a Split Custody Worksheet in a IV-A/Medicaid case when at least one of the children is in the physical custody of each parent.  If the parties contest the split custody arrangement, refer the case to the Attorney General’s Office (AGO) for judicial order establishment.  On a Non-IV-A case, if the parties agree in writing (either a written statement or signed stipulation) regarding split custody, use the Split Custody Worksheet when establishing the order.  If the Non-IV-A parties do not agree on the terms of custody, advise the parties they will have to resolve the matter privately and provide an enforceable order.

 

In a review and adjustment proceeding, when there is an existing order awarding split custody and custody of the children has not changed, use the Split Custody Worksheet to calculate the new support amount.  If the parties agree in writing regarding the split custody, use the Split Custody Worksheet during modification proceedings, even if split custody was not used in the existing order.  On a IV-A case, when split-custody is supported by the DWS records, modification agents will make a determination consistent with CS 450P Review and Adjustment of Child Support Awards as to the temporary or long-term nature of the custody arrangement, and pursue a modification accordingly. 

 

When adjusting child support due to emancipation, use the Split Custody Worksheet when the original order was based on split custody and at least one child remains with each parent.  If there is only one child remaining on the case, use the Sole Custody Worksheet to adjust the support for emancipation.  

 

Complete each line on the Worksheet following the directions on the worksheet and as directed below.  A copy of the worksheet is located at the end of this section of Volume 2.

 

 

Instructions for the Split Custody Worksheet

 

Line 1.  Enter the number of natural and adopted children of the mother and father for whom support is to be determined.  Do not include any children of either parent by another partner on this line.  If a child for whom support is to be determined is an unemancipated minor who does not live with his parents, use the total number of children, including the unemancipated minor, by that set of parents for Line 1.

 

Line 2.  Complete the computation as directed.

 

Line 3a.  Enter the mother's and father's gross monthly income. 

 

Line 3b.  Enter the amount of spousal support either parent is court ordered to pay and actually pays to another parent.  Do not include alimony payments for this case.  Alimony payments must be verified.  Cancelled checks or a statement from the recipient of the alimony may be accepted as verification.

 

Line 3c. Enter the amount of support either parent is court ordered to pay for children by another partner.  Previously ordered support may include specifically ordered payments toward a child's medical expenses, child care or child support.  Previously ordered support includes all child support orders that were entered prior to the current establish order or modification procedure.  A copy of the order is required for verification.

 

UCA 78B-12-204 states:

“(1) As used in this chapter, "adjusted gross income" is the amount calculated by subtracting from gross income alimony previously ordered and paid and child support previously ordered.
 (2) The guidelines do not reduce the total child support award by adjusting the gross incomes of the parents for alimony ordered in the pending proceeding. In establishing alimony, the court shall consider that in determining the child support, the guidelines do not provide a deduction from gross income for alimony.”

 

UCA 78B-12-210 states:  

(6)(a) Natural or adoptive children of either parent who live in the home of that parent and are not children in common to both parties may at the option of either party be taken into account under the guidelines in setting a child support award, as provided in Subsection (7).

(b) Additional worksheets shall be prepared that compute the base child support award of the respective parents for the additional children. The base child support award shall then be subtracted from the appropriate parent's income before determining the award in the instant case.

(7) In a proceeding to adjust or modify an existing award, consideration of natural or adoptive children born after entry of the order and who are not in common to both parties may be applied to mitigate an increase in the award but may not be applied:
(a) for the benefit of the obligee if the credit would increase the support obligation of the obligor from the most recent order; or
(b) for the benefit of the obligor if the amount of support received by the obligee would be decreased from the most recent order.”

 

Line 3d.  U.C.A. 78B-12-210(6) states:

“(a) Natural or adoptive children of either parent who live in the home of that parent and are not children in common to both parties, may at the option of either party be taken into account under the guidelines in setting or adjusting a child support award, as provided in Subsection (7).”

 

Use the Worksheet to Determine Father’s Obligation to Children in His Present Home and/or the Worksheet to Determine Mother’s Obligation to Children in Her Present Home to compute the obligations of the respective parents for the additional children.  The party requesting the credit must provide verification of the residence of the children and the present spouse’s income.  For assistance in deciding when to allow the credit, refer to the matrix below. 

 

 

Credit Would Cause an Increase/Decrease

from the Most Recent Order

INCREASE

DECREASE

MITIGATES

INCREASE

MITIGATES

DECREASE

Allow Credit

 for the Obligor?

N/A

NO

YES

N/A

Allow Credit

 for the Obligee?

NO

N/A

N/A

YES

 

Line 4.  Complete the calculation as directed. 

 

Line 5.  The amount on the "Combined Child Support Obligation Table" shows the amount BOTH parents combined should contribute for the support of their children.

 

Line 6.  Each parent's share of the combined support obligation as a percentage figure.

 

Line 7.  Each parent's share of the combined support obligation as a dollar figure.

 

Line 8.  Complete the calculation as directed.  This is the mother's obligation to the father.

 

Line 9.  Complete the calculation as directed.  This is the father's obligation to the mother.

 

Line 10. The Base Child Support Award is the amount the obligor pays to the obligee.  See the Insurance Premium and Child Care Adjustment Worksheet to determine how insurance premiums and child care expenses any change the amount the obligor pays to the obligee.

 

Line 11. Designate which parent must pay support.

 

Lines 12 and 13.  Complete line 12 to show if the amount ordered deviates from the guideline amount in line 10.  Complete lines 12 and 13 if the obligor will not be ordered to pay the guideline amount from either the "Combined Child Support Obligation Table", "Low Income Table" or in accordance with U.C.A. 78B-12-205(5).

 

 

Joint Custody Worksheet

 

The child support guidelines define joint custody as when the child stays with each parent overnight for more than 110 days of the year. Since ORS does not determine custody, only use the Joint Custody Worksheet to calculate the child support award when adjusting an existing judicial, joint custody order. Do not use a joint custody worksheet to establish a first time order.  Advise parents who desire joint custody, but whose original order specifies some other custody arrangement, to consult a private attorney.

 

Due to changes in the guidelines, there are two versions of the Joint Custody Worksheet. 

 

1.                   The first version, effective prior to June, 2000, should only be used now if you are emancipating a child or recreating a worksheet based on the joint custody worksheet in effect when the order was established.  This form is available through document generation on ORSIS.   

 

2.                   The second version, effective from June, 2000 to present, should be used for order establishment or review and adjustment.  In addition, use the current form to emancipate a child or recreate a worksheet when the existing order is based on the current joint custody worksheet.  This form will be added to ORSIS in a future enhancement.  In the meantime, this is the one situation where CSS workers may generate the current version of the form using the guidelines worksheets that are available on the ORS website.  See the Guidelines Worksheets on the Internet section above.

 

Complete each line on the worksheet following the directions on the worksheet and as directed below.  A copy of the worksheet is located at the end of this section of Volume 2.

 

 

Instructions for the Joint Physical Custody Worksheet

 

Line 1.  Enter the number of natural and adopted children of the mother and father for whom support is to be determined.  Do not include any children of either parent by another partner on this line.  If a child for whom support is to be determined is an unemancipated minor who does not live with his parents, use the total number of children, including the unemancipated minor, by that set of parents for Line 1.

 

Line 2a.  Enter the mother's and father's gross monthly incomes. 

 

Line 2b.  Enter the amount of spousal support either parent is court ordered to pay and actually pays to another parent.  Do not include alimony payments for this case.  Alimony payments must be verified.  Cancelled checks or a statement from the recipient of the alimony may be accepted as verification.

 

Line 2c. Enter the amount of support either parent is court ordered to pay for children by another partner.  Previously ordered support may include specifically ordered payments toward a child's medical expenses, child care or child support.  Previously ordered support includes all child support orders that were entered prior to the current establish order or modification procedure.  A copy of the order is required for verification. 

 

U.C.A. 78B-12-204 states:

“(1) As used in this chapter, "adjusted gross income" is the amount calculated by subtracting from gross income alimony previously ordered and paid and child support previously ordered.
 (2) The guidelines do not reduce the total child support award by adjusting the gross incomes of the parents for alimony ordered in the pending proceeding. In establishing alimony, the court shall consider that in determining the child support, the guidelines do not provide a deduction from gross income for alimony.”

 

UCA 78B-12-210 states:  

(6)(a) Natural or adoptive children of either parent who live in the home of that parent and are not children in common to both parties may at the option of either party be taken into account under the guidelines in setting a child support award, as provided in Subsection (7).

(b) Additional worksheets shall be prepared that compute the base child support award of the respective parents for the additional children. The base child support award shall then be subtracted from the appropriate parent's income before determining the award in the instant case.

(7) In a proceeding to adjust or modify an existing award, consideration of natural or adoptive children born after entry of the order and who are not in common to both parties may be applied to mitigate an increase in the award but may not be applied:
(a) for the benefit of the obligee if the credit would increase the support obligation of the obligor from the most recent order; or
(b) for the benefit of the obligor if the amount of support received by the obligee would be decreased from the most recent order.”

 

Line 2d.  U.C.A. 78B-12-210(6) states:

“(a) Natural or adoptive children of either parent who live in the home of that parent and are not children in common to both parties, may at the option of either party be taken into account under the guidelines in setting or adjusting a child support award, as provided in Subsection (7). 

 

Use the Worksheet to Determine Father’s Obligation to Children in His Present Home and/or the Worksheet to Determine Mother’s Obligation to Children in Her Present Home to compute the obligations of the respective parents for the additional children.  The party requesting the credit must provide verification of the residence of the children and the present spouse’s income.  For assistance in deciding when to allow the credit, refer to the matrix below and examples in Instruction for the Sole Custody Worksheet above. 

 

 

Credit Would Cause an Increase/Decrease

from the Most Recent Order

INCREASE

DECREASE

MITIGATES

INCREASE

MITIGATES

DECREASE

Allow Credit

 for the Obligor?

N/A

NO

YES

N/A

Allow Credit

 for the Obligee?

NO

N/A

N/A

YES

 

Line 3.  Complete the calculation as directed.

 

Line 4.  The amount on the "Combined Child Support Obligation Table" shows the amount BOTH parents combined should contribute for the support of their child(ren).

 

Line 5.  Each parent's share of the combined support obligation as a percentage figure.

 

Line 6.  Each parent’s share of the base support obligation as a dollar figure.

 

Line 7.  This is the total number of overnights the children will have with each parent. Each parent must have at least 111 overnights to qualify for Joint Physical Custody (U.C.A. 78B-12-208).

 

Line 7b.  The rest of the calculation will be made for the parent who has the child(ren) the lesser number of overnights. So identify this parent here and continue the calculation for only this parent.

 

Line 8a. Complete the calculation as directed. This is the mathematical figure that will be used to reduce the base support obligation for overnights totaling between 110 to 130.

 

Line 8b. Complete the calculation as directed. This is the combined support obligation as a dollar figure for this parent.

 

Line 8c. Complete the calculation as directed. This is this parent’s share of the base support obligation as a dollar figure.

 

Line 9a. If both parents have the child for more than 131 overnights, then continue the calculation as directed. This is the mathematical figure that will be used to reduce the base support obligation for any overnights greater than 130 that the child(ren) have with the parent who has the child(ren) the lesser number of overnights. Otherwise go to line 10.

 

Line 9b. Complete the calculation as directed. This is the combined support obligation as a dollar figure for this parent.

 

Line 9c. Complete the calculation as directed. This is this parent’s share of the base support obligation as a dollar figure.

 

Line 10.  Designate which parent must pay support and the support amount. The Base Child Support Award is the amount the obligor pays to the obligee all 12 months of the year. See the Insurance Premium and Child Care Adjustment Worksheet to determine how the insurance premiums and child care expenses may change the amount the obligor pays to the obligee.

 

Line 11. Designate which parent must pay support.

 

Lines 12 and 13. Complete line 12 to show if the amount ordered deviates from the guideline amount in line 10. Complete line 13 if you deviated from the guideline amount.

 

 

Mother’s Present Family Worksheet

 

Use this worksheet to determine the credit the mother is entitled to for natural or adopted children that are not subject to this order. 

 

As stated in U.C.A. 78B-12-210:

“(6)(a) Natural or adoptive children of either parent who live in the home of that parent and are not children in common to both parties may at the option of either party be taken into account under the guidelines in setting a child support award, as provided in Subsection (7).

(b) Additional worksheets shall be prepared that compute the base child support award of the respective parents for the additional children.  The base child support award shall then be subtracted from the appropriate parent’s income before determining the award in the instant case.

(7) In a proceeding to adjust or modify an existing award, consideration of natural or adoptive children born after entry of the order and who are not in common to both parties may be applied to mitigate an increase in the award but may not be applied: 

(a) for the benefit of the obligee if the credit would increase the support obligation of the obligor from the most recent order; or

(b) for the benefit of the obligor if the amount of support received by the obligee would be decreased from the most recent order.”

 

Complete the mother's worksheet as explained in the instructions on the back of the Worksheet, Sole Custody Worksheet, and below.  A copy of the worksheet is located at the end of this section of Volume 2.

 

Line 1. Enter the number of children of the mother and other parent named on this Worksheet.  The other parent may be a current spouse, partner, or an ex-husband of the mother listed on the primary Worksheet. 

 

Line 2a.  The guidelines do not provide for imputing income to the other parent.  Therefore, use the other parent's actual earnings. 

 

 

Father’s Present Family Worksheet

 

Use this worksheet to determine the credit the father is entitled to for natural or adopted children that are not subject to this order. 

 

As stated in U.C.A. 78B-12-210

“(6)(a) Natural or adoptive children of either parent who live in the home of that parent and are not children in common to both parties may at the option of either party be taken into account under the guidelines in setting a child support award, as provided in Subsection (7).

(b) Additional worksheets shall be prepared that compute the base child support award of the respective parents for the additional children.  The base child support award shall then be subtracted from the appropriate parent’s income before determining the award in the instant case.

(7) In a proceeding to adjust or modify an existing award, consideration of natural or adoptive children born after entry of the order and who are not in common to both parties may be applied to mitigate an increase in the award but may not be applied: 

(a) for the benefit of the obligee if the credit would increase the support obligation of the obligor from the most recent order; or

(b) for the benefit of the obligor if the amount of support received by the obligee would be decreased from the most recent order.”

 

Complete the father's Worksheet as explained in the instructions on the back of the Worksheet, Sole Custody Worksheet, and as described below.  A copy of the worksheet is located at the end of this section of the Volume 2.

 

Line 1.  Enter the number of children of the father and other parent named on this Worksheet.  The other parent may be a current spouse, partner, or an ex-wife of the father listed on the primary worksheet.

 

Line 2a.  The guidelines do not provide for imputing income to the other parent.  Therefore, use the other parent's actual earnings. 

 

The father may be the custodial parent of children in his home from a previous marriage.  Assign the father 100% of the Table amount in Line 5. 

 

 


IN THE _____________________________ DISTRICT COURT

 

________________________________ COUNTY, STATE OF UTAH