Child Support Worksheet B Instructions

SHARED RESPONSIBILITY
INSTRUCTIONS FOR WORKSHEET B

Line 1. Gross Monthly Income:
Includes all income, except AFDC, food stamps and supplemental security income. See text for allowed deductions from income. Use current income if steady. If income varies a lot from month to month, use an average of the last twelve months, if available, or last year’s income tax return. Add both parents’ gross incomes and put total under the combined column.

Line 2. Percentage of Combined Income:
Divide each parent’s income by combined income to get that parent’s percentage of combined income.

Lines 3 and 4. Basic Support:
Fill in the number of children on the worksheet (Line 3). Round combined income to nearest fifty dollars ($50). Look at the basic child support schedule. In the far left-hand column of that schedule, find the rounded combined income figure. Read across to the column with the correct number of children. Enter that amount on Line 4.

Line 5. Shared Responsibility Basic Obligation:
Multiply the basic obligation on Line 4 by 1.5.

Line 6. Each Parent’s Share:
Multiply the support amount on Line 5 by each parent’s percentage share on Line 2, and enter each parent’s dollar share under that parent’s column on Line 6.

Line 7. Each Parent’s Time of Care for Children:
Enter the number of twenty-four-hour days of responsibility that each parent has each child in a year according to the parenting plan.

Line 8. Percentage of Twenty-Four-Hour Days With Each Parent:
Divide each parent’s number of twenty-four hour days (Line 1) by three hundred sixty-five to obtain a percentage.

Line 9. Amount Retained:
Under shared responsibility arrangements, each parent retains the percentage of the basic support obligation equal to the number of twenty-four-hour days of responsibility spent by each child with each respective parent divided by three hundred sixty-five. Multiply each parent’s share of basic support (Line 6) by the percentage in that parent’s Line 8 and enter the result on that parent’s Line 9. This is the amount that each parent retains to pay the children’s expenses during that parent’s periods of responsibility.

Line 10. Each Parent’s Basic Obligation:
Subtract the amount retained by each parent for direct expenses (Line 9) from that parent’s basic obligation (Line 6) and enter the difference on that parent’s Line 10.

Line 11. Amount Transferred for Basic Support:
In shared responsibility situations, both parents are entitled not only to retain money for direct expenses but also to receive contributions from the other parent toward those expenses. Therefore, subtract the smaller amount on Line 10 from the larger amount on tine 10 to arrive at a net amount transferred for basic support.

Line 12. Children’s Health and Dental Insurance Premium:
Enter the cost paid by a parent for covering these children with medical and dental insurance under that parent’s column on Line 12. Add costs paid by each parent and enter under the combined column on Line 12. 

Line 13. Work-Related Child Care:
Enter the cost paid by each parent for work related child care. If the cost varies (for example, between school year and summer), take the total yearly cost and divide by twelve. Enter each parent’s figure in that parents column on Line 13. Add the cost for both parents and enter in combined column on Line 13.

Line 14. Cost Paid for Additional Expenses:
Enter the cost paid by each parent for additional expenses provided by Subsection G of this section on Line 14.

Line 15. Enter Total of Lines 12, 13 and 14:
For each parent, total the amount paid by each parent for insurance, child care and additional expenses (Lines 12, 13 and 14). Enter total in that parent’s column on Line 15 and the total of both parents’ expenses under the combined column on Line 15.

Line 16. Each Parent’s Obligation:
Multiply the total additional payments (combined column on Line 15) by each parent’s percentage share of income on Line 2, and enter each parent’s dollar share of the additional payments on each parent’s Line 16.

Line 17. Amount Transferred:
Subtract each parent’s obligation for additional expenses (that parent’s Line 16) from the total additional payments made by that parent (that parent’s Line 15). The parent with a “Minus” figure pays the other parent the amount on Line 17.

Line 18. Combined Lines 11 and 17:
Combine the amount owed by one parent to the other for basic support (Line 11) and the amount owed by one parent to the other for additional payments (Line 17). If the same parent owes for both obligations, add Lines 11 and 17, and enter the total on Line 18. If one parent owes for basic support and other owes for additional payments, subtract the smaller amount from the larger and enter on Line 18. Fill in the blanks by stating which parent pays and which parent receives the net amount transferred.