California Guideline Child Support Calculator
USER GUIDE
CALIFORNIA
Child Support Services
CALIFORNIA
Child Support Services
2
California Department of Child Support Services
California Department of Child Support Services
P.O. Box 419064, Rancho Cordova, CA 95741-9064
www.childsup.ca.gov
Toll-Free 866-249-0773
Revised December 2018
If you used this calculator between June 23, 2008 and July 11, 2008, please read the following:
The California Guideline Child Support Calculator contained a defect between June 23, 2008
and July 11, 2008. This defect caused the calculator to use the State Personal Exemption Credit
amount of $94 instead of the State Personal Exemption Credit of $294 in some calculations. This
defect has been corrected.
What does this mean to you?
If you used the California Guideline Child Support Calculator between June 23, 2008 and
July 11, 2008 there is a chance that the result of that calculation may be incorrect.
If you are involved in a child support case that is being enforced by a local child support agency
(LCSA) and the LCSA used the California Child Support Guideline Calculator between
June 23, 2008 and July 11, 2008 to calculate child support on your case, there is a chance that the
result of that calculation may be incorrect.
Are all calculations done during the period impacted by this defect?
No, the department’s research indicates that for impacted calculations, most calculations
produced results that are within 1% of the correct support amount. The department estimates
that 10% of the impacted calculations produced results that deviate more than 1% from the
correct support amount.
What should you do?
• If you are an individual representing yourself in a family law action, you may contact your local
Family Law Facilitator for assistance to determine if any action is necessary.
• If you are an individual who is involved in a child support case that is being enforced by an
LCSA, you do not need to take any action. The department has advised LCSAs how to resolve
calculation discrepancies. If your case had been impacted by the defect, the LCSA will take the
necessary steps to x the problem.
• If you are an attorney representing an individual in a child support action, the department
recommends that you review calculations that you made during the time period impacted to
determine if you should take legal action to correct any family law pleadings.
ALERTS
3
California Guideline Child Support Calculator User Guide
Contents
Contents
1. About this User Guide .......................................................................................................................5
The Child Support Formula .............................................................................................................5
Why Calculator Results May Dier ................................................................................................6
Purpose of this Guide ........................................................................................................................6
Guide Organization ............................................................................................................................6
2. General Information About the Calculator ...............................................................................8
Conventions .........................................................................................................................................8
Conversion to Monthly Amounts .................................................................................................8
Tips for Using the Calculator ..........................................................................................................9
3. Entering Information About Children .......................................................................................11
Number of Children to Use in the Calculation .......................................................................11
Dependent Information .................................................................................................................11
Prior Period Date Range .................................................................................................................11
Time with Parent 1 ...........................................................................................................................11
Advanced Time Share .....................................................................................................................12
4. Parents Living Together without Custody of Children ........................................................12
5. Tax Information ................................................................................................................................13
Federal Income Taxes ......................................................................................................................13
State Income Taxes ...........................................................................................................................14
Other Tax Settings ...........................................................................................................................15
6. Monthly Income Information ......................................................................................................19
Wages/Salary ......................................................................................................................................19
Calculate Wages/Salary ..................................................................................................................19
Imputed Income ...............................................................................................................................20
Self-Employment Income ..............................................................................................................20
Unemployment Compensation/Paid Family Leave .............................................................21
Disability (Taxable) ...........................................................................................................................21
Other Taxable Income .....................................................................................................................21
Other Non-taxable Income ...........................................................................................................24
Other Non-taxable Income Details ............................................................................................24
New Spouse Wages/Salary ............................................................................................................25
New Spouse Other Income and Deductions ..........................................................................25
Public Assistance and Child Support Received......................................................................26
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California Department of Child Support Services
Contents
7. Monthly Deduction Information.................................................................................................27
Child Support Paid (Other Relationships) ................................................................................27
Spousal Support Paid This Relationship ...................................................................................27
Property Tax ........................................................................................................................................27
Mortgage Interest ............................................................................................................................27
Qualified Business Income Deduction...................................................................................28
Required Union Dues ......................................................................................................................28
Health Insurance Post Tax ..............................................................................................................28
Other Health Insurance ..................................................................................................................28
Mandatory Retirement Tax Deferred .........................................................................................28
Other Retirement Contributions .................................................................................................29
Job Related Expenses & Spousal Support Other Relationship .........................................29
Other Itemized Deduction ............................................................................................................30
Other Tax Deductions .....................................................................................................................30
Alternative Minimum Tax Information (IRS Form 6251) & State Adjustments............31
Extraordinary Health and Catastrophic Losses ......................................................................32
8. Hardship Children .............................................................................................................................33
Hardship Children (FC 4071(b)) ...................................................................................................33
Other Hardship Children Details .................................................................................................33
Computation Method for Hardships .........................................................................................34
9. Monthly Child Support Add-On Information ..........................................................................35
Allocation for Child Support Add-Ons ......................................................................................35
10.
Other Settings
...................................................................................................................................36
Apply Low-Income Adjustment ..................................................................................................36
Calculate Temporary Spousal Support .....................................................................................36
11. Calculate ..............................................................................................................................................37
Understanding Your Calculator Results ....................................................................................37
12. Printing Calculation Results .........................................................................................................38
13. Starting Over ..................................................................................... ................................................38
14. Using the Maximized function ...................................................................................................39
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California Guideline Child Support Calculator User Guide
1. About this User Guide
1. About this User Guide
The Department of Child Support Services (DCSS) developed this California Guideline Child
Support Calculator User Guide (Guide) to help family law professionals, the court and child
support participants use the California Guideline Child Support Calculator ( Calculator) at
www.childsup.ca.gov/calculator. This Guide helps you enter information into the Calculator and
understand the results.
The Child Support Formula
California law provides guidelines to courts for setting child support payment amounts. The
Calculator is a computer tool that uses those guidelines to calculate appropriate child support
payment amounts. To use the Calculator, you must go online to www.childsup.ca.gov/calculator
and enter information into the data entry elds (elds) in the Calculator. After the information is
entered, the Calculator produces the payment amount.
Child support guidelines are based on each parent’s net disposable monthly income and the
amount of time the child is cared for by each parent. For the purpose of deciding child support
payment amounts, the court considers income from all sources, whether or not it is reported
or taxed under federal and state law. Income can be in the form of money, property or services,
and includes:
• Wages from a job
• Tips
• Commissions
• Bonuses
• Self-employment earnings
• Unemployment benets
• Disability and workers’ compensation benets
• Interest
• Dividends
• Rental income
• Social Security or pensions
• Any payments or credits due or becoming due, regardless of the source, including lottery and
prize winnings
The court determines net disposable income for each parent by subtracting certain items from
his or her income, including:
• Taxes
• Mandatory union dues
• Mandatory retirement contributions
• Health premiums
• Child or spousal support actually being paid
• Costs of raising children from another relationship
The court uses the net disposable income of each parent and the percentage of time each
parent spends with a child to set the child support payment amount.
We highly
recommend
that you print
this Guide and
keep it handy
as you enter
information in
the Calculator
elds.
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California Department of Child Support Services
Why Calculator Results May Dier
After you enter all necessary information into the elds, click on the Calculate button, and the
Calculator provides a calculation of the child support payment that one parent might pay to
the other parent based on the information you entered.
The results you get from the Calculator about your situation may be dierent from results that
another user gets. You may nd that your attorney, your former spouse’s attorney, the family
law facilitator, or the court may enter information about your case into the Calculator and get a
dierent result. There are a couple of explanations for this:
First, users make dierent assumptions about the parents’ situation, so users complete the
Calculator elds dierently. Users make dierent assumptions about such things as: which
parent claims exemptions or child care credit; the timeshare arrangement between the parents;
whether or not sources of income are taxable or nontaxable; whether or not retirement
contributions are mandatory; etc.
Second, users may use a dierent calculator. There are several child support calculators
available to users. Although these calculators are very similar, there are small dierences in the
way the calculators compute child support.
When parents or their legal representatives go to court for a child support order, the court
decides the actual amount of child support to be paid.
Purpose of this Guide
The purpose of this Guide is to help you:
• Navigate through the Calculator
• Understand the type of information to be entered into each eld
• Understand how the Calculator uses the information
Guide Organization
In general, this Guide is organized to help you move step-by-step through the Calculator
and enter all of the information needed to perform the calculation. In addition, the Guide is
organized into general topics listed in the Contents.
ICONS
Icons (symbols) are placed throughout the Guide to help you nd information:
The Compass icon points out information about navigating through the Calculator—how to
move from one topic to another, how to enter information, where to look for drop-down boxes,
etc.
The Calculator icon appears near explanations about the calculation to be performed with the
information you enter.
The Tip icon points out helpful information to consider when entering information into the
eld.
1. About this User Guide
7
California Guideline Child Support Calculator User Guide
The Magnifying Glass icon appears next to hints about which documents may contain the
information requested, and links to websites where you can nd information on-line.
The Do Not Enter icon appears when you should disregard a eld that is used only by local child
support agencies for child support cases.
1. About this User Guide
8
California Department of Child Support Services
2. General Information About the Calculator
Conventions
LINK
When you click on a link (characters appearing in blue and underlined), the link takes you
to more detailed Calculator pages. After entering data on a detailed page, click OK for the
Calculator to accept that data for calculation purposes.
SUBSECTIONS
Several “subsections” (sections within sections) appear on the data-entry page and they are
collapsed (closed) by default. A subsection looks like a title bar that has no elds for entering
data, as shown in the following picture:
When you see a collapsed subsection, click on the expand button ( ) on the right side of
the title bar to open the subsection and enter data, as shown in the following picture:
Post Tax: Post-Tax Post-Tax
Wage Deduction: $ $
When you are done entering data, you may click the collapse button ( ) on the right side of
the title bar to close the subsection. Closing a subsection shortens the data-entry page. If you
leave a subsection open, it closes automatically when you calculate support.
DATA ENTRY FIELDS FIELDS
All references to the Calculator’s specic elds are in bold letters.
TYPES OF FIELDS
The Calculator collects information with commonly-used types of elds:
Drop-Down Box—Click on the down arrow and a list of choices drops down. Click on one of the
choices to select it.
Check Box—Clicking on the box inserts a check mark. Clicking on the box again removes the
check mark.
Blank Box—If a eld looks like a blank box, use your keyboard to enter text.
Radio Button—If the circle has a dot in it, it is selected. Clicking on the circle selects the option.
Only one option can be selected.
Conversion to Monthly Amounts
Information from paycheck stubs, 1099s, or tax returns about income or deductions must be
entered into the Calculator elds as monthly amounts. Use the formulas below to convert
them:
2. General Information About the Calculator
+
Other Health Insurance
+
Other Health Insurance
-
a
Type your information
Drop-Down Box
Choice 1
Choice 2
-
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California Guideline Child Support Calculator User Guide
Tips for Using the Calculator
BE PREPARED
To enter information into the Calculator, you need documents available with income,
deduction, and tax information. Have these documents in front of you when you begin
entering information into the Calculator. Depending on the parents’ situation, documents that
may be helpful include:
• This document, the California Guideline Child Support Calculator User Guide
• Parents’ most recent tax return(s)
• Parents’ paycheck stubs
• Parents’ W2s or 1099s
• Documents that describe the parents’:
- Disability or unemployment benets
- Child care expenses
- Health insurance premiums
- Mandatory retirement contributions
- Necessary job-related expenses not reimbursed by the parent’s employer
- Spousal support paid to other relationships
- Extraordinary health care expenses
- Uninsured catastrophic losses
- Child support paid for children of other relationships
Look through the Calculator elds to see what information you need, assemble the documents
that provide that information, and then begin entering the information into the elds. If you
exit the Calculator, your session ends and you must start over.
PREVENT TIMINGOUT
The Calculator has a 30-minute time-out feature. This means that once you start to enter
information into the Calculator, the information is lost if you stop and leave the Calculator
inactive for 30 minutes. You can take longer than 30 minutes to enter information if you keep
working, but you will lose your entries if you leave the Calculator inactive for 30 minutes.
Each time you click on a link or a button, the time-out clock restarts.
BE CONSISTENT
To use the Calculator, you must enter information about each of the parents in a specic child
support case and the children those parents have in common. The Calculator refers to each
parent as Parent 1 and Parent 2. You may assign either parent as Parent 1, but the Calculator
may be easier to use if you designate the parent who has less time with the children as Parent
2. General Information About the Calculator
If the document reports income and deductions . . . Do this to convert it to a monthly amount
Annually (for example, a tax return) Divide the amount by 12 months per year
Weekly (for example, a weekly paycheck stub) Multiply the amount by 52 and divide by 12
Semi-Monthly (for example, a paycheck stub
for a parent that gets paid twice a month) Multiply the amount by 2
Bi-Weekly (for example, a paycheck stub for a
for a parent that gets paid every other week) Multiply the amount by 26 and divide by 12
If you exit the
Calculator, your
session will end
and you will have
to start over.
If you leave the
Calculator inactive
for 30 minutes, your
session will end
and you will have to
start over.
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California Department of Child Support Services
2. General Information About the Calculator
1. Just be sure to use that same designation each time the Calculator asks for information
about that parent.
PROVIDE INFORMATION ABOUT CHILDREN IN COMMON
Enter information about each child Parent 1 and Parent 2 have in common, referring to these
children as First-Born, Second-Born, etc. When the Calculator requests information about the
First-Born child, it is referring to the oldest child in common to Parent 1 and Parent 2. When the
Calculator requests information about the Second-Born child, it is referring to the second child
in common to Parent 1 and Parent 2, etc.
PARENTS LIVING APART AND NEITHER PARENT HAS CUSTODY
In this situation, you must run two separate calculations—one for each parent. In the rst
calculation, enter only Parent 1’s information. The result describes Parent 1’s child support
obligation. In a second calculation, enter only Parent 2’s information. The result describes
Parent 2’s child support obligation.
ENTER INFORMATION ONLY INTO THE FIELDS THAT APPLY TO THE CASE
Not every eld applies to every child support case. Do not enter information into elds that do
not apply to your case.
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California Guideline Child Support Calculator User Guide
3. Entering Information About Children
3. Entering Information About Children
The Calculator contains a number of elds to collect information about the children in common
to Parent 1 and Parent 2. This section explains how to enter information into those elds.
Number of Children to Use in the Calculation
The number you select for this eld determines the number of children to be considered by the
Calculator for the child support order. When you select a number, include only:
• Children in common to the two parents
• Children that the law requires to be supported by both parents
Usually, parents are required to support their child until that child reaches the age of 18.
However, parents are required to continue support for an 18 year old unmarried child while
the child is still attending high school full time. Some children may become “emancipated”
before they turn 18. Emancipated means that they are legally adults and parents are no longer
required to support them. A child is emancipated if he or she gets married, is in active military
service, or gets a court order of emancipation.
Select the Number of Children to Use in the Calculation eld by clicking on the drop-down
box and selecting the correct number.
To move forward in the Calculator, click on the Start button. The Calculator takes you to the
main data entry page. The rst section on this page is called Dependent Information.
Dependent Information
Each child to be included in the calculation is identied as First-Born, Second-Born, etc. If you
wish to exclude a child from the calculation, click on the checkbox to remove the check mark.
Prior Period Date Range
The Calculator allows you to calculate support for a prior period of time.
To calculate support for a prior time period, click on the Not Applicable link and the Calculator
takes you to the Prior Period Date Range Detail page. Enter the beginning and ending dates as
they apply for each child in the Prior Period Date Range elds, using the following format:
mm/dd/yyyy
Click OK to return to the main data-entry page.
Time with Parent 1
The Calculator requires the percentage of time that Parent 1 has custody or visitation with each
child. The default percentage per child is 20 percent. You may enter a dierent percentage if
you know what the percentage of time is. However, court orders and child custody agreements
often describe time sharing in terms of days, weekends, holidays, etc., with each parent. To
help you enter the correct timeshare percentage, the Advanced link takes you to the Advanced
Timeshare page where you can choose a timeshare arrangement for each child.
When you complete the Time with Parent 1 eld, it is important to describe the time that
Parent1 actually spends with each child rather than the time that may be described on a
previous court order.
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California Department of Child Support Services
The court may decide how to round up or down the amount of time spent with the child.
Sometimes the court uses a rounding approach found in that county’s local rules.
If you know the percentage of time Parent 1 has custody or visitation, enter the percentage
in the eld. If you do not know the percentage, click on the Advanced link and the Advanced
Timeshare page appears.
Advanced Timeshare
The Advanced Timeshare page allows you to select the timeshare arrangement you want to use
for each child in your child support calculation.
The Advanced Timeshare page provides 31 timeshare options plus a eld to select if you
need to describe a dierent timeshare arrangement. There is also another eld for additional
timeshare adjustment.
When you make timeshare selections, do not duplicate days. For example, assume that time
with the child for Parent 1 is two three-day weekends per month, plus an annual two-week
vacation. For this timeshare arrangement, you would select the appropriate option and then
add the two-week vacation using the Additional Timeshare Adjustment eld. Be careful to add
the correct number of days in that eld—since three days of the two-week vacation are already
accounted for in the Two 3-day weekends option, only eleven days of the two-week vacation
are considered additional time with Parent 1.
After you have entered the information into the Advanced Timeshare page, click on OK.
The Calculator takes you back to the Time with Parent 1 eld and the Calculator inserts the
percentage of time in the eld for the child. Now you can complete the Time with Parent 1
eld for each additional child listed.
Enter a percentage or click on a timeshare selection for the First-Born child, then repeat the
process for the other children included in the calculation.
3. Entering Information About Children
4. Parents Living Together Without Custody of Children
Click the check box called Check here if Parent 1 and Parent 2 are living together and neither
have custody of the children. (Child(ren) in foster care or other non-parent custody) if Parent
1 and Parent 2 are living together and neither of them have custody of the children they have
in common. The children may be in Foster care or may be cared for by someone other than the
parents.
If the parents are living apart and neither parent has custody of the children they have in
common, see Tips for Using the Calculator on pages 9-10.
13
California Guideline Child Support Calculator User Guide
4. Tax Information
5. Tax Information
The Tax Information section of the Calculator requests information about the tax year and tax
ling information for each parent.
Remember to be consistent when identifying each parent. If you identied the father as
Parent1 in the Time with Parent 1 eld, make sure that you enter tax information about the
father in the Parent 1 Tax Information elds. You will nd that this section of the calculator
defaults to certain values based on the number of children selected at the start. If your values
dier, be sure to make the necessary changes to reect the correct exemptions and credits.
TAX YEAR
The tax year defaults to the current year. If you are calculating support for a prior year, you may
change the tax year in the drop-down box. The earliest tax year available is 2004.
Federal Income Taxes
FEDERAL TAX FILING STATUS
In general, the federal tax ling status for each parent depends on whether the parent is
married or unmarried at the end of the calendar year you are using in your calculation, and
whether the parents le a tax return separately or with a spouse. The following chart gives you
specic examples of federal tax ling status:
Filing status When to use
Single Use this status if the parent is unmarried as of
the last day of the calendar year
Head of Household Use this status if the parent is considered
unmarried (as of the last day of the calendar
year) and a child in common or a child from
another relationship lived in this parent’s home
for more than half the year
Married Filing Jointly (with other parent) Use this status if the parents are still married as
of the last day of the calendar year and they le
a joint tax return
Married Filing Jointly (not with other parent) Use this status if the parents are not married
to each other as of the last day of the calendar
year, but the parent has remarried and he or
she les a joint tax return with the new spouse
Married Filing Separately (with other parent) Use this status if the parents are still married as
of the last day of the calendar year and they le
separate tax returns
Married Filing Separately (not with other parent)
Use this status if the parents are not married
to each other as of the last day of the calendar
year, but the parent has remarried and he or
she les a separate tax return
Choose the appropriate Federal Tax Filing Status for each parent from the drop-down box.
You may nd tax ling status information on the parents’ tax return(s). However, the status
may dier from the tax return as a result of separation, dissolution, or remarriage. You can nd
additional information about tax ling status at the following sources:
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California Department of Child Support Services
• IRS “What is My Filing Status” available at 1-800-829-4477 and at http://www.irs.gov/uac/What-
is-My-Filing-Status%3F
• IRS Instructions to Form 1040, www.irs.gov/pub/irs-pdf/i1040gi.pdf
• IRS Publication 501, Exemptions, Standard Deduction and Filing information www.irs.gov/pub/
irs-pdf/p501.pdf (See Filing Status)
FEDERAL TAX EXEMPTIONS
Federal tax exemptions reduce the taxable income of the parent claiming the exemption.
Usually a parent can claim an exemption for himself or herself and one for each person claimed
as a dependent.
An individual can be claimed as an exemption on only one tax return. Here are some examples:
• Assume that the parents le separately and have one child together. Only one of the parents
may claim that child as an exemption.
• Assume that the parents le jointly and have one child together. That child works and les
a tax return. The child may be claimed as an exemption on only one return. Thus, either
the parents claim the child as an exemption on their joint return, or the child claims the
exemption on his or her return.
• Assume that the parents are not ling jointly with each other and they have two children in
common. One parent or the other may claim the exemption for both children, or each parent
may claim one child as an exemption on his or her return, depending on the dependency
qualication rules. However, sometimes a parent signs IRS Form 8332, which gives the other
parent the right to claim one or more exemptions on their return which he or she could not
claim otherwise.
You can nd federal tax exemption information on the parents’ tax return(s). However, the
number of exemptions may dier from the tax return as a result of separation, dissolution, or
remarriage. Generally, the parent with more than 50 percent of time with the child is entitled
to claim the exemption for that child. However, the parents may agree to shift the exemption to
the other parent. You can nd additional information about tax exemptions as follows:
• IRS Instructions to Form 1040, www.irs.gov/pub/irs-pdf/i1040gi.pdf
• IRS Form and Instructions to Form 8332, Release/Revocation of Release of Claim to Exemption for
Child by Custodial Parent, www.irs.gov/pub/irs-pdf/f8332.pdf
State Income Taxes
The radio button indicates the type of state taxes that will be applied to the calculation. The
radio button defaults to California which means that California taxes will be applied to the
calculation. If Parent 1 or Parent 2 les state taxes in another state, please go to Other Tax
Settings for additional information.
CALIFORNIA TAX FILING STATUS REGISTERED DOMESTIC PARNTERS ONLY
For taxable years beginning on or after January 1, 2007, registered domestic partners under
California law must le their California income tax returns using either the Married Filing Jointly
or Married Filing Separately tax ling status. If the parent is a registered domestic partner, click
on the drop-down arrow and select the appropriate California tax ling status for the parent.
Note: Do not change the selection in this drop-down box unless the parent is a registered
domestic partner.
Information about State tax ling status for registered domestic partners is available at:
www.ftb.ca.gov/forms/2015/15_737.pdf.
4. Tax Information
15
California Guideline Child Support Calculator User Guide
4. Tax Information
Other Tax Settings
Child support payments are calculated by comparing the net disposable income of each
parent. In order to compare net disposable income, the tax settings for the Calculator must
be set to factor in tax deductions and tax credits for each parent’s income. This section of the
Guide explains how to enter the correct state and federal tax setting information.
The Other Tax Settings section is collapsed by default. Expand the section to enter data for
each parent.
OTHER FEDERAL TAX SETTINGS
The entry and check boxes in this section contain default values based on how the previous
sections were completed. If the values do not reect your situation they should be changed to
achieve a more accurate calculation.
NUMBER OF CHILDREN FOR CHILD CARE CREDIT
Generally, a parent may claim a child care credit if the parent pays someone to care for his
or her dependent child under the age of 13. Enter the number of children that qualify in the
Number of Children for Child Care Credit eld. This includes children from other relationships.
You may nd the number of children the parent may claim on the parent’s tax return. However,
you should check the following publications to make sure that the parent may still claim the
credit. Information about child and dependent care expenses is available as follows:
• IRS Teletax Topic 602, Child and Dependent Care Credit, available at 1-800-829-4477 and at
www.irs.gov/taxtopics/tc602.html
• IRS Instructions to Form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf (Search for Credit for Child and
Dependent Care Expenses)
• IRS Publication 503, Child and Dependent Care Expenses, www.irs.gov/pub/irs-pdf/p503.pdf
NUMBER OF CHILDREN FOR EARNED INCOME CREDIT
The earned income credit (EIC) is a tax credit for certain people who work and have earned
income under a threshold amount. A tax credit usually means that the parent owes less tax.
The EIC rules may be aected if the parent has a qualifying child. You may nd the number
of children the parent may claim on the parent’s tax return. However, you should check the
publications below to make sure that the parent may still claim the credit, and whether the
parent has one or more qualifying children. Information about the EIC is available as follows:
• IRS Teletax Topic 601, Earned Income Credit (EIC), available at 1-800-829-4477 and at
www.irs.gov/taxtopics/tc601.html
• IRS Instructions to Form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf (Search for Earned Income
Credit (EIC))
• IRS Publication 596, Earned Income Credit (EIC), www.irs.gov/pub/irs-pdf/p596.pdf
NUMBER OF CHILDREN FOR CHILD TAX CREDIT
The Child Tax Credit is a tax credit toward the parent’s federal taxes. This eld collects the
number of children that qualify the parent for the credit. A qualifying child is one who:
• Is a United States (US) citizen, a US resident, or a US national;
• Is under age 17 at the end of the calendar year in which the tax year begins;
• Is the parent’s son; daughter; stepson; stepdaughter; legally adopted child or a child placed
with you for legal adoption; brother; sister; stepbrother; stepsister; foster child placed with
the parent by an authorized placement agency or by a court order; or a descendant of any
such person; and
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California Department of Child Support Services
FEDERAL INCOME TAX SETTING CHECKBOXES
The following table provides information about the checkboxes you should check for each
parent:
Self-Employment Taxes Leave this box checked if the parent has net
earnings from self-employment during the
calculation period.
FICA (Social Security and Medicare)
Leave this box checked if the parent is employed
during the calculation period by an employer
that withholds tax from the parent’s wages,
commissions, mileage or travel reimbursements, or
bonuses.
Medicare Leave this box checked if the parent is employed
during the calculation period by an employer
that withholds tax from the parent’s wages,
commissions, mileage or travel reimbursements, or
bonuses.
Earned Income Credit Leave this box checked.
Federal Retirement Savers Credit Leave this box checked if you contribute to a
retirement plan, are 18 years or older, not a full time
student and cannot be claimed as a dependent on
another person’s return.
If Married Filing Separately, Leave this box checked if the parent led Married
Filing Separately and the parent lived with the
spouse for part of the tax year.
Parent is Blind Check this box if the parent is blind.
Parent is 65 or Older Check this box if the parent is 65 years of age or
older.
New Spouse is Blind Check this box if the parent’s new spouse is blind.
New Spouse is 65 or Older Check this box if the parent’s new spouse is 65 years
of age or older.
4. Tax Information
Lived with Spouse Part of the Year
• Lives with the parent for more than one-half of the year; or is treated as your qualifying child
under the special rule for parents who are divorced, separated, or living apart.
Sometimes a parent signs IRS Form 8332, which gives the other parent the right to claim one or
more exemptions. The exemption and the Child Tax Credit must always be claimed by the same
parent.
Information about the Child Tax Credit is available as follows:
• IRS Instructions to Form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf (Search for Child Tax Credit.)
• IRS Publication 972, Child Tax Credit, www.irs.gov/pub/irs-pdf/p972.pdf
• IRS Form and Instructions to Form 8332, Release/Revocation of Release of Claim to Exemption for
Child by Custodial Parent, www.irs.gov/pub/irs-pdf/f8332.pdf
NUMBER OF DEPENDENTS FOR FAMILY TAX CREDIT
A new credit of up to $500 is available for each of your qualifying dependents other than
children who can be claimed for the child tax credit. The qualifying dependent must be a U.S.
citizen, U.S. national, or U.S. resident alien. The credit is calculated with the child tax credit in
the form instructions. The total of both credits is subject to a single phase out when adjusted
gross income exceeds $200,000, or $400,000 if married ling jointly.
To determine what a qualifying dependent is please see IRS Code 152(d).
17
California Guideline Child Support Calculator User Guide
DEDUCTION TYPE WHEN PARENT 1 AND PARENT 2 ARE MARRIED TO EACH OTHER, FILING SEPARATELY
There are two options for this eld: Itemized Deductions and Standard Deduction
The selected option is used by the Calculator only when the Federal Tax Filing Status in the
calculation is MARRIED FILING SEPARATELY (WITH PARENT 2) for Parent 1 and MARRIED FILING
SEPARATELY (WITH PARENT 1) for Parent 2. The Calculator otherwise ignores the selection in this
eld.
If the parents are married to each other and they are ling separately:
• Select Itemized Deductions if either parent itemizes deductions on their tax return.
• Select Standard Deduction if neither parent itemizes deductions on their tax return.
You may determine whether either parent itemizes deductions or claims the Standard
Deduction by reviewing their tax returns. Information about Itemized Deductions and the
Standard Deduction is available as follows:
• IRS Telefax Topic 551, Standard Deduction, available at 1-800-829-4477 and at
www.irs.gov/taxtopics/tc551.html
• IRS Instructions to Form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf (Search for Itemized
Deductions or Standard Deduction.)
• IRS Publication 501, Exemptions, Standard Deduction and Filing Information, www.irs.gov/
pub/irs-pdf/p501.pdf (See Standard Deduction.)
OTHER STATE TAX SETTINGS
The entry and check boxes in this section contain default values based on how the previous
sections were completed. If the values do not reect your situation they should be changed to
achieve a more accurate calculation.
CALIFORNIA TAX EXEMPTIONS REGISTERED DOMESTIC PARTNERS ONLY
If the parent is a registered domestic partner, enter the number of tax exemptions the parent is
claiming for California income tax purposes.
CHILDREN FOR CALIFORNIA CHILD CARE CREDIT
The child care credit given is a percentage of the federal Child and Dependent Care Credit. The
rules for the federal and California child care credit are a bit dierent.
You may nd the number of children for the California Child Care Credit on the parent’s 540 or
on the parent’s form 3506 attached to the 540. Information about the California Child Care Credit
is available at:
• Instructions for Form FTB 3506, Child and Dependent Care Expenses Credit,
https://origin-www.ftb.ca.gov/forms/search/index.aspx . Complete Form Locator, search for Form
Number 3506.
• Enter the number of children for care credit (including other children living in the home).
NUMBER OF CHILDREN FOR CALIFORNIA EARNED INCOME TAX CREDIT
The California Earned Income Tax Credit (EITC) is a tax credit for certain people who work and
have earned income under a threshold amount. This credit reduces the amount of taxes owed
and is dependent on the number of qualifying children. You may nd the number of children the
parent may claim on the parent’s tax return. However, you should check the link below to make
sure that the parent may still claim the credit.
https://www.ftb.ca.gov/individuals/faq/net/900.shtml
4. Tax Information
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California Department of Child Support Services
4. Tax Information — 5. Parents Living Together Without Custody of Children
STATE INCOME TAX CHECKBOXES
The following table provides information about which boxes you should check for each parent:
California State Income Taxes Uncheck this box only if the parent’s California
earnings are not subject to California income
taxes.
California State Disability Insurance Leave this box checked if the parent’s employer
withholds California State Disability Insurance
or Voluntary Plan Disability Insurance from his
or her wages.
Include California Dependency Credit for Check this box if the parent:
• Furnished over one-half of the household
expenses for his or her dependent mother’s or
father’s home.
California Joint Custody Check this box if the parent:
• Is not married at the end of the calendar year or
does not have his/her spouse as a member of
his/her household during the entire year.
• Maintains a home for at least one dependent
child between 146 and 219 days of the year
under a decree of dissolution or separate
maintenance or under a written agreement
between the parents.
• Furnishes over one-half of the cost of
maintaining the home during the year.
California Renter’s Credit Leave this box checked if the parent qualies
for the Nonrefundable Renter’s Credit. To
qualify, the parent must meet all of the
requirements at the following link:
https://www.ftb.ca.gov/individuals/faq/
index.shtml?WT.mc_id=Global_General_
Sidebar_Ind_FAQ. Search Renter’s Credit, then
Nonrefundable Renter’s Credit.
California Earned Income Tax Credit Leave this box checked. If you qualify for this
credit it will be applied.
OTHER STATE TAX RATE
Select this radio button if the parent’s income is earned in another state and then enter the
other state’s tax percentage rate.
OTHER STATE TAX AMOUNT
Select this radio button if the parent’s income is earned in another state, and then enter the
average monthly amount of state taxes the parent pays.
Head of Household Credit
Dependent Parents
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California Guideline Child Support Calculator User Guide
6. Monthly Income Information
6. Monthly Income Information
This section of the Calculator collects information about monthly income. You can nd the
information on the parent’s paycheck stubs, W-2s, 1099s, tax returns, or income and expense
statements.
This section includes several subsections for entering income information. Expand a subsection
where necessary to enter data. Closing a subsection when you are done is optional. All
subsections close automatically when you calculate support.
Wages/Salary
The Wages/Salary entry boxes collect information about wages/salary paid to the parent by
the employer. Income information is based on monthly amounts. If you are referring to a W-2,
tax return, a paycheck stub, or some other document that has information about salary paid
weekly, bi-weekly, semi-monthly, or hourly, and you need assistance converting your income to
a monthly amount, you can expand the Calculate Wages/Salary section and select a frequency
that applies to you. You can change the frequency by selecting the appropriate option from
the drop-down list called Earned Income Frequency. The frequency displayed next to the
Wages/Salary entry box will change after you select from the drop down list. When support is
calculated, the monthly amount will be determined for you.
You may nd parent’s wages/salary on his or her income tax return, or on the parent’s W-2 in
Box 5. For information about wages and salary, see either of the following:
• IRS TeleTax Topic 401, Wages and Salaries, available at 1-800-829-4477 and at
www.irs.gov/taxtopics/tc401.html
• IRS Instructions for Form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf
Calculate Wages/Salary
This subsection is collapsed by default. Expand this section if you need to change the income
frequency from monthly to biweekly, weekly, etc or if you will calculate an hourly or year-to-
date wage. This section also contains the check boxes for Imputed and Presumed Income.
Note: The Presumed Income check box is used only by local child support agencies. Refer to
the examples in the table below to help you enter information.
Parent receives an hourly wage In the Earned Income Frequency drop-down box, click
on Hourly.
In the Wages/Salary eld, enter the hourly wage
amount.
In the Hours/Week eld, enter number of hours worked
per week.
Parent receives a salary weekly In the Earned Income Frequency drop-down box, click
on Weekly.
In the Wages/Salary eld, enter amount earned each
week.
Parent receives a salary bi-weekly In the Earned Income Frequency drop-down box, click
on Bi-weekly.
In the Wages/Salary eld, enter amount earned every
two weeks.
For help
converting
numbers
to monthly
amounts,
see page 8.
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California Department of Child Support Services
Parent receives a salary semi-monthly In the Earned Income Frequency drop-down box, click
on Semi-monthly.
In the Wages/Salary eld, enter amount earned twice a
month.
You only have information from a tax In the Earned Income Frequency drop-down box, click
on Annual.
In the Wages/Salary eld, enter the amount that
appears on line 7 of the tax return, or Box 3 of the W-2
Parent earns minimum wage In the Earned Income Frequency drop-down box, click
on Minimum Wage ($/Hour).
In the Hours/Week eld, enter the average hours
worked per week.
In the Minimum Wage drop-down box, select the
minimum wage that applies to the parent
Parent’s paycheck varies between
pay periods because the parent
works irregular hours or overtime.
Using the Amount Year-to-Date
eld will average the income
amounts over the period of time
you enter into the Start Date and
End Date elds.
Imputed Income
When a parent has the ability to earn income, but is not earning up to his or her ability, you may
use the parent’s “imputed income” to calculate child support. Imputed income is the income
the parent has the ability to earn.
The default selection is None, meaning that none of the income you entered is imputed. If you
entered imputed income, change the selection to Some or All, depending on how much of the
income you entered is imputed. Indicating that some or all of the income is imputed does not
have any eect on the calculation of child support.
Self-Employment Income
Self-employment income is gross income minus business expenses.
The court may look carefully at business expenses and may disallow some expenses, such as
depreciation or automobile expenses for personal use, excess compensation to members of the
parent’s household, etc., depending on the facts and circumstances of the case.
Remember, the amount you enter into the Self-Employment Income eld must be a monthly
amount.
You may nd the self-employment income amounts on Schedule C of the tax return.
Information about self-employment income is also available as follows:
• IRS Teletax Topic 407, Business Income, available at 1-800-829-4477 and at
www.irs.gov/taxtopics/tc407.html
• IRS Instructions for Schedule C, www.irs.gov/pub/irs-pdf/i1040sc.pdf
• IRS Publication 535, Business Expenses, www.irs.gov/pub/irs-pdf/p535.pdf
In the Earned Income Frequency drop-down box,
click on Year-to-Date.
In the Amount Year-to-Date eld, enter the amount of
wages the parent was paid.
In the Start Date eld, enter the date of the rst day of
the rst period you are including in the calculation.
In the End Date eld, enter the last day of the last pay
period you are including in the calculation.
6. Monthly Income Information
return or a W-2 form, and the parent
is a wage earner.
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California Guideline Child Support Calculator User Guide
6. Monthly Income Information
Unemployment Compensation/Paid Family Leave
Unemployment compensation includes any amounts received under federal or state
unemployment compensation laws. Remember, the amount you enter into this eld must be a
monthly amount.
Paid Family Leave is unemployment compensation disability insurance paid to workers who suer a
wage loss when they take time o to care for a seriously ill family member or bond with a new minor
child.
You may nd the unemployment compensation/SDI/Paid Family Leave Insurance benets
amounts on the parent’s tax return or on the parent’s IRS Form 1099-G. Information about these
benets is available as follows:
• IRS Teletax Topic 418, Unemployment Compensation, available at 1-800-829-4477 and at
www.irs.gov/taxtopics/tc418.html
• IRS Form 1099-G, Certain Government Payments, www.irs.gov/pub/irs-pdf/f1099g.pdf
Disability (Taxable)
Taxable disability benets include any amount the parent receives for disability through an
accident or health insurance plan paid for by his or her employer.
If both the parent and his or her employer paid the premiums for the plan, only the amount the
parent receives due to the employer’s payments is considered a taxable disability benet. This
is the amount you should enter into the Disability (Taxable) eld.
If the parent pays the entire cost of a health or accident insurance plan, the disability benet
should not be included in the Disability (Taxable) eld.
Remember, the amount you enter into this eld must be a monthly amount.
You may nd the information about disability benets on the parent’s tax return or paycheck
stub. The parent’s paycheck stub may contain information about disability premiums paid by
the employer. Information about disability income is available at:
• IRS Publication 525, Taxable and Nontaxable Income, www.irs.gov/pub/irs-pdf/p525.pdf (Search
for Sickness and Injury Benets.)
If the disability income is non-taxable, such as CASDI or VA retirement or disability benets, see
Other Nontaxable Income on page 24.
Other Taxable Income
In the previous elds, the Calculator requested information about the parent’s wages and
salary, self-employment income, unemployment compensation, and disability benets. The
Other Taxable Income elds collect information about other sources of income, including
capital gains from the sale of stock or real estate, business income, dividends, royalties, etc.
Remember, the amount you enter into the Other Taxable Income elds must be a monthly
amount.
This subsection is collapsed by default. Expand the subsection to enter data for each parent.
The table on the next page helps you nd information about the parent’s other taxable income
sources.
22
California Department of Child Support Services
6. Monthly Income Information
Social Security Income
(Taxable)
Other Income (Retirement,
Annuity, SS Other
Relationship, Operating
Losses, etc.)
Short-Term Capital Gains
Long-Term Capital Gains
Line 4e from IRS Form 4952
Unrecaptured
Section 1250 Gain
Nonqualied Dividends
A taxpayer must determine how much income
from Social Security is nontaxable; the remaining
portion of this type of income is taxable. You may
nd the total Social Security benets paid to the
parent in Box 3 on IRS Form SSA-1099. Refer to
IRS tax instructions to determine taxable and
nontaxable amounts.
Other Income (Retirement, Annuity, SS Other
Relationship, Operating Losses, etc.) is other
taxable income not described in any other
data entry elds in this table. These amounts
can include pensions and annuities, rental real
estate gains/losses, spousal support for another
relationship, lottery or gambling winnings and
miscellaneous income. Do not include income
from prior year state tax refunds.
You may enter either a positive or a negative
number in the
Other Income (Retirement, Annuity,
SS Other Relationship, Operating Losses, etc.)
eld.
Schedule D of the parent’s tax return
You may enter either a positive or a negative
number in the Short Term Capital Gains eld.
Schedule D of the parent’s tax return
You may enter either a positive or a negative
number in the Long-Term Capital Gains eld.
Information about the Investment Interest Expense
Deduction can be found on IRS Form 4952.
You may enter only a positive number in the Line
4e from Form 4952 eld.
Schedule D of the parent’s tax return
You may enter either a positive or a negative
number in the Unrecaptured Section 1250 Gain
eld.
Nonqualied/ordinary dividends are distributions
of money, stock or other property usually paid by a
corporation.
You may nd the parent’s nonqualied dividends
reported on his or her tax return—see the Ordinary
Dividends line.
IRS Tax Topic 423 , Social Security and
Equivalent Railroad Retirement Benets
www.irs.gov/taxtopics/tc423.html
IRS Instructions for form 1040,
www.irs.gov/pub/irs-pdf/i1040sca.pdf
(Search for Social Security Benets.)
IRS Publication 915 , Social Security and
Equivalent Railroad Retirement Benets
www.irs.gov/pub/irs-pdf/p915.pdf
IRS Instructions for Schedule D,
www.irs.gov/pub/irs-pdf/i1040sd.pdf
IRS Instructions for Schedule D,
www.irs.gov/pub/irs-pdf/i1040sd.pdf
IRS Form 4952, Investment Interest Expense
Deduction
www.irs.gov/pub/irs-pdf/f4952.pdf
IRS Instructions for Schedule D, Instructions for
the Unrecaptured Section 1250 Gain Worksheet,
www.irs.gov/instructions/i1040sd/ch02.html
IRS Teletax Topic 404, Dividends,
www.irs.gov/taxtopics/tc404.html
IRS Publication 550, Investment Income and
Expenses, www.irs.gov/pub/irs-pdf/p550.pdf
Name of eld Explanation/Where to nd information on tax return Where to nd IRS reference
23
California Guideline Child Support Calculator User Guide
6. Monthly Income Information
Name of eld Explanation/Where to nd information on tax return Where to nd IRS reference
Qualied Dividends
Interest Received
Royalties
Rental Income
Other Taxable Income
Adjustments
Qualied dividends are ordinary dividends subject to
a special tax rate.
You may nd the parent’s qualied dividends
reported on his or her tax return. You may also nd
qualied dividends in Box 1b of IRS Form 1099-DIV.
Interest may be taxable or nontaxable. For example,
interest earned on a savings account is taxable,
while interest earned on savings bonds may not be
taxable. Enter only taxable interest into the Interest
Received eld.
You may nd interest received amounts on the
parent’s tax return. You may also nd the Interest
amount on the parent’s IRS Form 1099-OID.
Royalties are payments made to the developer of
a work or product such as a computer program,
movie, book, etc. Usually royalties are a percentage
of prots from the sale or use of the product.
Rental Income is the amount of rent before
subtracting maintenance and other operating costs.
You may nd rental income amounts on the parent’s
tax return.
Do not subtract depreciation; that amount should be
entered into the Depreciation or Other eld.
To calculate this eld, add up the Adjusted Gross
Income items from the parent’s tax return, except
alimony and one-half of self-employment tax.
Show the result as a negative (minus) number,
because the adjustments reduce income.
Then add the California state tax refund, and
enter the total amount.
IRS Teletax Topic 404, Dividends,
www.irs.gov/taxtopics/tc404.html
IRS Publication 550, Investment Income
and Expenses,
www.irs.gov/pub/irs-pdf/p550.pdf
IRS Instructions for form 1040,
www.irs.gov/pub/irs-pdf/i1040.pdf
(Search for Taxable Interest.)
IRS Publication 527, Residential
Rental Property,
www.irs.gov/pub/irs-pdf/p527.pdf
24
California Department of Child Support Services
6. Monthly Income Information
For help
converting
numbers
to monthly
amounts,
see page 8.
Other Non-taxable Income
Although a parent does not have to pay tax on it, nontaxable income is still considered when
calculating child support payments because it aects tax calculations or adds to income
available for child support.
There are two ways to enter non-taxable income. Make sure you enter this information properly
so that your calculation accurately reects your non-taxable income. You can add up all the
non-taxable income and enter the sum in the eld called Other Non-Taxable Income OR you
may expand the section called Other Non-Taxable Income Details and enter the amounts in
specic elds. YOU SHOULD NOT DO BOTH. If you enter amounts in both the Other Non-
Taxable Income and Other Non-Taxable Income Details some values may be counted twice.
Other Non-taxable Income Details
This subsection is collapsed by default. Expand the subsection to enter data for each parent.
SOCIAL SECURITY INCOME NONTAXABLE
Certain nontaxable Social Security benets are considered income for the purpose of
calculating child support. Enter the monthly amount into the Social Security Income
(Nontaxable) eld.
You may nd the total Social Security benets paid to the parent on IRS Form SSA-1099 in
Box 3. To nd out what portion of that amount is taxable and what portion is nontaxable,
information is available at:
• IRS Tax Topic 423, Social Security and Equivalent Railroad Retirement Benets,
www.irs.gov/taxtopics/tc423.html
• IRS Instructions for form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf (See Social Security Benets)
• IRS Publication 915, Social Security and Equivalent Railroad Retirement Benets,
www.irs.gov/pub/irs-pdf/p915.pdf
TAXEXEMPT INTEREST
This eld collects information about the parent’s interest income that is not taxed, such as
interest from municipal and savings bonds. Enter the monthly amount in the Tax-Exempt
Interest eld.
You may nd tax-exempt interest amounts on the parent’s tax return or in Box 8 on the parent’s
IRS Form 1099-INT. Information about tax-exempt interest is available as follows:
• IRS Teletax Topic 403, Interest Received, available at 1-800-829-4477 and at
www.irs.gov/taxtopics/tc403.html
• IRS Instructions for form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf (See Taxable Interest)
DISABILITY
California State Disability Insurance (SDI) is a partial wage-replacement insurance plan for
California workers. SDI provides short-term benets, paid by California to eligible workers who
suer a loss of wages when they are unable to work due to a NON-WORK-RELATED illness or
injury, or a medically disabling condition from pregnancy or childbirth.
This eld collects information about nontaxable disability payments—for example, Department
of Veterans Aairs (VA) disability compensation and veterans pension. Enter the monthly
amount of nontaxable disability benet payments in the Disability eld.
25
California Guideline Child Support Calculator User Guide
6. Monthly Income Information
WORKER’S COMPENSATION
Worker’s Compensation benets are payments made to individuals injured on the job. Enter
the monthly amount of Worker’s Compensation benets received by the parent in the Worker’s
Compensation eld.
SPOUSAL SUPPORT RECEIVED OTHER RELATIONSHIP
Per the Tax Cuts and Jobs Act, this eld collects information about spousal support received
from another relationship pursuant to divorce instruments executed on or after January 1,
2019. This eld will treat spousal support received as non-taxable income for federal purposes
and as taxable income for state purposes. Enter the monthly amount of spousal support
received from another relationship in this eld.
New Spouse Wages/Salary
This eld collects information about wages or salary paid by an employer to a new spouse.
The information is used to calculate the tax, but is not added to the income considered when
calculating child support payments. Enter the monthly wages into the New Spouse Wages/
Salary eld.
You may nd wages/salary information for the new spouse on his or her income tax return, or
on his or her W-2 in Box 1. For information about wages and salary, see:
• IRS TeleTax Topic 401, Wages and Salaries, available at 1-800-829-4477 and at
www.irs.gov/taxtopics/tc401.html
• IRS Instructions for Form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf
New Spouse Other Income and Deductions
The Calculator requests information about income that a parent’s new spouse or registered
domestic partner receives. The information is used to calculate the tax, but is not added to the
income considered when calculating child support payments.
Spousal support paid to another spouse or partner is tax deductible to the parent who pays
the support if it is based on an order led before January 1, 2019. Per the Tax Cuts and Jobs
Act, for divorce instruments executed on or after January 1, 2019, Spousal Support Paid Other
Relationships will not have any Federal tax consequences. The Spousal/Other Partner Support
Paid Other Relationship eld has a checkbox option for non-tax deductible which will need
to remain checked if applicable. The non-tax deductible box should be unchecked if divorce
instruments were executed prior to January 1, 2019.
This subsection is collapsed by default. Expand the subsection to enter data for the new spouse
of each parent.
SELFEMPLOYMENT INCOME
This eld collects information about the self-employment income earned by a parent’s new
spouse. Self-employment income is gross income minus business expenses. Remember, the
amount you enter into the Self-Employment Income eld must be a monthly amount.
You may nd the new spouse’s self-employment income amount on Schedule C of the parent’s
income tax return. Information about self-employment income is also available at:
• IRS Teletax Topic 407, Business Income, available at 1-800-829-4477
and at www.irs.gov/taxtopics/tc407.html
• IRS Instructions for Schedule C, www.irs.gov/pub/irs-pdf/i1040sc.pdf
• IRS Publication 535, Business Expenses, www.irs.gov/pub/irs-pdf/p535.pdf
For help
converting
numbers
to monthly
amounts,
see page 8.
26
California Department of Child Support Services
6. Monthly Income Information
SOCIAL SECURITY INCOME NONTAXABLE
This eld collects the monthly amout of nontaxable income from Social Security for disability or
retirement. A taxpayer must determine how much income from Social Security is nontaxable;
the remaining portion of this type of income is taxable. You may nd the total Social Security
benets paid to the parent on IRS Form SSA-1099. Information about Social Security income is
also available at:
• IRS Tax Topic 423, Social Security and Equivalent Railroad Retirement Benets,
www.irs.gov/taxtopics/tc423.html
• IRS Instructions for form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf (See Social Security Benets)
• IRS Publication 915, Social Security and Equivalent Railroad Retirement Benets,
www.irs.gov/pub/irs-pdf/p915.pdf
SOCIAL SECURITY INCOME TAXABLE
This eld collects the monthly amount of taxable income from Social Security for disability or
retirement. A taxpayer must determine how much income from Social Security is nontaxable;
the remaining portion of this type of income is taxable. You may nd the total Social Security
benets paid to the parent in Box 3 on IRS Form SSA-1099. Information about Social Security
income is also available at:
• IRS Tax Topic 423, Social Security and Equivalent Railroad Retirement Benets,
www.irs.gov/taxtopics/tc423.html
• IRS Instructions for form 1040, www.irs.gov/pub/irs-pdf/i1040.pdf (See Social Security Benets.)
• IRS Publication 915, Social Security and Equivalent Railroad Retirement Benets,
www.irs.gov/pub/irs-pdf/p915.pdf
OTHER TAXABLE INCOME
This eld is used to collect the monthly amount of all other taxable income.
SPOUSAL SUPPORT PAID OTHER RELATIONSHIP
This eld is used to collect the monthly amount of spousal support the new spouse is required
to pay for another relationship.
RETIREMENT CONTRIBUTION IF ADJUSTMENTS TO INCOME
This eld collects information about retirement contributions made by the new spouse that
adjust his or her income. Sometimes part of retirement contributions are “tax-deferred,”
meaning that the employee receives the contributions now, but does not have to pay tax on
the contributions until retirement. When a retirement contribution is tax-deferred, there is an
adjustment to income.
Enter the monthly amount of the tax-deferred retirement contribution into the eld.
You may nd information about tax-deferred retirement contributions by comparing Box 1 to
Box 5 of the parent’s W-2. The dierence in the amounts in these two boxes is the amount of
tax-deferred income contributed to a retirement plan. You may also nd information about tax-
deferred retirement contributions on the new spouse’s paycheck stub.
REQUIRED UNION DUES
For some jobs, an employee is required to pay union dues as a condition of employment. This
eld collects the monthly amount of union dues a parent’s new spouse is required to pay.
NECESSARY JOBRELATED EXPENSES
This eld collects the monthly amount of necessary job-related expenses a new spouse pays.
You may nd the new spouse’s necessary job-related expenses on his or her income tax return
on Schedule A. Information about necessary job-related expenses is also available at:
• IRS Instructions for Schedule A, www.irs.gov/pub/irs-pdf/i1040sca.pdf
27
California Guideline Child Support Calculator User Guide
7. Monthly Deduction Information
For help
converting
numbers
to monthly
amounts,
see page 8.
7. Monthly Deduction Information
In this section, you enter certain types of expenses for each parent. Some of the expenses
are tax deductions, which reduce the amount of taxes a parent must pay, making more
income available for child support. Some expenses in this section are not tax deductions, but
are allowed to reduce the income considered when calculating child support. You may nd
expense information on paycheck stubs, 1099s, tax returns, or income and expense statements.
This section includes several subsections for entering deduction information. Expand a
subsection where necessary to enter data. Closing a subsection when you are done is optional.
All subsections close automatically when you calculate support.
Child Support Paid (Other Relationships)
This eld collects the monthly amount of court ordered child support that the parent actually
pays to support a child from a dierent relationship. (See Conversion to Monthly Amounts,
page8.)
Spousal Support Paid This Relationship
This eld collects information about spousal support payments the parent must pay by a
previous court order—and which the parent is actually paying to the other parent in this child
support case.
Property Tax
This eld collects information about the monthly amount of property tax the parent is allowed
to deduct under federal law.
You may nd the property tax amount on the parent’s property tax statement from the County
Assessor, or on her his or her income tax return on Schedule A. Information about property tax
reported on the income tax return is available at:
• IRS Instructions for Schedule A, www.irs.gov/pub/irs-pdf/i1040sca.pdf
Mortgage Interest
The Mortgage Interest eld collects information about the monthly amount of mortgage
interest the parent is allowed to deduct under federal law.
You may nd the parent’s mortgage interest amount on the parent’s mortgage statement or on
his or her income tax return on Schedule A. Information about mortgage interest reported on
the income tax return is available at:
• IRS TeleTax Topic 504, Home Mortgage Points, www.irs.gov/taxtopics/tc504.html
CHILD SUPPORT RECEIVED
If the parent receives child
support from another
relationship, enter the
monthly amount into the
Child Support Received
field. This field supplies
information for the court, but
child support from another
relationship is not counted
as income for purposes of
this child support calculation.
Public Assistance and Child Support Received
This subsection is collapsed by default. Expand the subsection to enter data for each parent.
PUBLIC ASSISTANCE
Public Assistance is nancial support from a government agency, such as cash aid or food
stamps.
Supplemental Security Income (SSI) is a federal income supplement program designed to help
aged, blind, and disabled people who have little or no income. SSI provides cash to meet basic
needs for food, clothing, and shelter.
Enter the monthly amount of such income into the Public Assistance eld. This eld supplies
information for the court, but nancial support of this nature is not counted as income for the
purposes of calculating support.
28
California Department of Child Support Services
For help
converting
numbers
to monthly
amounts,
see page 8.
7. Monthly Deduction Information
• IRS TeleTax Topic 505, Interest Expense, www.irs.gov/taxtopics/tc505.html
• IRS Instructions for Schedule A, www.irs.gov/pub/irs-pdf/i1040sca.pdf
• IRS Publication 936, Home Mortgage Interest Deduction, www.irs.gov/pub/irs-pdf/p936.pdf
Qualied Business Income Deduction
For taxable years beginning after December 31, 2017, taxpayers other than corporations may
be entitled to a deduction of up to 20 percent of their qualied business income (QBI) from a
qualied trade or business under the Tax Cuts and Jobs Act. This deduction can be taken in
addition to the standard or itemized deductions.
Qualied business income includes self-employment and rental income. It does not include
Long or Short Term Capital Gains, Dividends, Interest Income or Compensation paid to the
taxpayer for services rendered to the qualied business.
The deduction is calculated by taking 20% of the monthly federal taxable income and entered
into the QBI eld in the Monthly Deduction Information Section of the calculator.
See additional information regarding the QBI deduction on the IRS website:
https://www.irs.gov/newsroom/tax-cuts-and-jobs-act-provision-11011-section-
199a-qualied-business-income-deduction-faqs
Required Union Dues
For some jobs, an employee is required to pay union dues as a condition of employment. This
eld collects the monthly amount of union dues a parent is required to pay.
You may nd required union dues on Schedule A of the parent’s tax return. See additional
information about required union dues at:
• IRS Instructions for Schedule A, www.irs.gov/pub/irs-pdf/i1040sca.pdf
• IRS Publication 529, www.irs.gov/publications/p529/ix01.html (Search for Union Dues and
Expenses.)
Health Insurance Post Tax
This eld of the Calculator collects information about health insurance premiums a parent pays
for himself or herself and for any children the parent is obligated to support. The premiums are
either paid directly to the health insurer or are deducted from the parent’s paycheck.
This eld defaults to Post Tax for calculating the eect of the health insurance premium. If your
health insurance is paid using pre-tax dollars then click the Pre-Tax radio button. If you need to
restore the Post Tax value then expand the Other Health Insurance section just below and click
on the Post tax radio button.
You may nd health insurance premiums deducted from wages on the parent’s paycheck stub.
The paycheck stub also describes whether the deduction is pre-tax or post-tax.
Other Health Insurance
This eld of the Calculator collects information about health insurance premiums a parent pays
for himself or herself and for any children the parent is obligated to support. The premiums
listed here are specically those deducted from the parent’s paycheck.
This subsection is collapsed by default. If you wish for the calculation results to indicate that
your health insurance is paid via wage deduction you can enter the monthly amount of the
health insurance premium that the employer deducts from the paycheck into the Wage
Deduction eld. (You will not be able to make an entry on the Health Insurance Post Tax eld
29
California Guideline Child Support Calculator User Guide
7. Monthly Deduction Information
For help
converting
numbers
to monthly
amounts,
see page 8.
and the Wage Deduction eld. Only one entry is used to calculate the eects of the health
insurance premium.)
This eld defaults to Post Tax for calculating the eect of the health insurance premium. If your
health insurance is paid using pre-tax dollars then click the Pre-Tax radio button above. If you
need to restore the Post Tax value then click on the Post Tax radio button.
You may nd health insurance premiums deducted from wages on the parent’s paycheck stub.
The paycheck stub also describes whether the deduction is pre-tax or post-tax.
Select Pre-Tax if the employer deducts the health insurance premium payment from the
parent’s wages/salary before taxes are deducted from the wages/salary.
Select Post-Tax if the parent’s employer deducts taxes from the wages/salary and then deducts
the health insurance premium or if the parent pays the premium directly.
If the parent’s health insurance premium is paid through a paycheck deduction, enter the
monthly amount of the health insurance premium that the employer deducts from the
paycheck into the Wage Deduction eld.
If the parent pays his or her health insurance premium out of pocket directly to an insurance
company, enter the monthly amount of the health insurance premium the parent pays in the
Health Insurance Post Tax eld.
You may nd health insurance premiums deducted from wages on the parent’s paycheck stub.
The check stub also describes whether the deduction is pre-tax or post-tax.
Mandatory Retirement (Tax Deferred)
This eld collects the monthly amount of mandatory retirement contributions that qualify
for tax deferral. When employers require employees to make retirement contributions, these
contributions are considered mandatory and they are deducted from income and taken into
account when calculating support. Most mandatory retirement contributions qualify for tax
deferral, which aects the amount of income available for child support. Though rare, some
mandatory retirement contributions do not qualify for tax deferral. Unless you are advised to
the contrary, assume that mandatory retirement contributions are tax deferred.
You may nd information about tax-deferred retirement contributions by comparing Box 1 to
Box 5 of the parent’s W-2. If the amounts in these two boxes is dierent, then the dierence
between the two boxes is the amount of tax-deferred income contributed to a retirement plan.
You may also nd information about tax-deferred retirement contributions on the parent’s
paycheck stub.
Other Retirement Contributions
This subsection is collapsed by default. Expand the subsection to enter data for each parent.
Some employers may have adopted retirement plans, such as a 401(k) plan, as their retirement
plan of choice, and employees are required to contribute a portion of their salary to this plan
(for example 3%). Employees may also be invited to increase their contributions. Payments
above the required contribution amount are considered voluntary. If the parent is contributing
voluntarily to a 401(k) plan, an I.R.A. plan, or any other plan that qualies for tax deferral, the
monthly contribution amount can be entered in the Voluntary Retirement (Tax-Deferred)
eld. Voluntary contributions to a non-tax-deferred retirement plan are not entered in the
Calculator.
MANDATORY RETIREMENT NONTAXDEFERRED
This eld collects the monthly amount of mandatory retirement contributions that do
not qualify for tax deferral. Non-tax-deferred contributions are rare and aect only a small
30
California Department of Child Support Services
7. Monthly Deduction Information
For help
converting
numbers
to monthly
amounts,
see page 8.
percentage of the population (usually extremely high wage earners).
VOLUNTARY RETIREMENT TAXDEFERRED AND NONTAX DEFERRED
Enter voluntary retirement contributions in either the tax-deferred or non-tax deferred box,
including IRAS, 401(k), 457, and 403 plans.
For more information about deduction of retirement plan contributions, see:
• IRS TeleTax Topic 424, 401(k) Plans, www.irs.gov/taxtopics/tc424.html
• IRS TeleTax Topic 451, Individual Retirement Arrangements (IRAs),
www.irs.gov/taxtopics/tc451.html
• IRS Publication 525, Taxable and Nontaxable Income, www.irs.gov/pub/irs-pdf/p525.pdf
Job Related Expenses and Spousal Support Other Relationship
To complete the input of remaining deductions, enter information in the elds described
below.
This subsection is collapsed by default. Expand the subsection to enter data for each parent.
NECESSARY JOBRELATED EXPENSES
Enter in this eld the monthly amount of necessary job-related expenses paid by the parent.
To nd out which job-related expenses are considered necessary, see:
• IRS Instructions for Schedule A, www.irs.gov/pub/irs-pdf/i1040sca.pdf
SPOUSAL/OTHER PARTNER SUPPORT PAID OTHER RELATIONSHIPS
This eld collects information about court-ordered spousal/partner support that the parent
must pay and is actually paying. .Spousal support paid to another spouse or partner is tax
deductible to the parent who pays the support if it is based on an order led before January 1,
2019. Spousal support paid to another spouse or partner is tax deductible to the parent who
pays the support if it is based on an order led before January 1, 2019.Per the Tax Cuts and Jobs
Act, for divorce instruments executed on or after January 1, 2019, Spousal Support Paid Other
Relationships will not have any Federal tax consequences. The Spousal/Other Partner Support
Paid Other Relationship eld has a checkbox option for non-tax deductible which will need
to remain checked if applicable. The non-tax deductible box should be unchecked if divorce
instruments were executed prior to January 1, 2019.
Enter the amount of support the parent pays monthly into the Spousal/Other Partner Support
Paid Other Relationships eld.
Other Itemized Deductions
If a parent uses the Standard Deduction, you need not enter information into these elds. If a
parent itemizes deductions, enter the monthly amounts in this subsection.
This subsection is collapsed by default. Expand the subsection to enter data for each parent.
DEDUCTIBLE INTEREST EXPENSES
This eld collects information about specic types of interest expenses that are deductible
from taxes. Enter the monthly amount of Deductible Interest Expenses into the eld.
You may nd the parent’s deductible interest amount on Schedule B of the parent’s income tax
return. Information about deductible interest is available at:
• IRS Instructions for Schedule B, (Form 1040A or 1040), www.irs.gov/pub/irs-pdf/f1040sb.pdf
31
California Guideline Child Support Calculator User Guide
7. Monthly Deduction Information
For help
converting
numbers
to monthly
amounts,
see page 8.
OTHER MEDICAL EXPENSES
This eld collects information about the parent’s tax deductible medical and dental expenses
such as examinations, x-rays, prescriptions, hospital care, nursing help, eyeglasses, hearing
aids, crutches, wheelchairs, guide dogs, etc. Enter the monthly amount of deductible medical
expenses into the eld.
You may nd information about deductible medical and dental expenses at:
• IRS Instructions for Schedule A, www.irs.gov/pub/irs-pdf/i1040sca.pdf
• IRS TeleTax Topic 502, Medical and Dental Expenses, www.irs.gov/taxtopics/tc502.html
• IRS Publication 502, Medical and Dental Expenses, www.irs.gov/pub/irs-pdf/p502.pdf
CONTRIBUTION DEDUCTION
This eld collects information about tax-deductible charitable contributions. Contributions to
religious, charitable, educational, scientic, or literary organizations are generally deductible.
Enter the monthly amount into the Contribution Deduction eld.
You may nd the contribution deduction amount on Schedule A of the income tax return. For
information about what contributions are deductible see:
• IRS TeleTax Topic 506, Charitable Contributions, www.irs.gov/taxtopics/tc506.html
• IRS Instructions for Schedule A, www.irs.gov/pub/irs-pdf/i1040sca.pdf
• IRS Publication 526, Charitable Contributions, www.irs.gov/pub/irs-pdf/p526.pdf
• IRS Publication 561, Determining the Value of Donated Property,
www.irs.gov/pub/irs-pdf/p561.pdf
SALES TAX DEDUCTION:
This eld collects the monthly itemized deduction of sales tax paid by a parent.
MISCELLANEOUS ITEMIZED
This eld collects the monthly amount of miscellaneous deductions itemized by a parent.
You may nd miscellaneous itemized deductions on Schedule A of the parent’s tax return. See
additional information at:
• IRS Instructions for Schedule A, www.irs.gov/pub/irs-pdf/i1040sca.pdf
Other Tax Deductions
The tax deduction elds in the Calculator do not list all possible deductions. The Other Tax
Deductions elds collect information about tax deductions not otherwise collected.
This subsection is collapsed by default. Expand the subsection to enter data for each parent.
ADJUSTMENTS TO INCOME
This eld is intended to capture the dierence between the majority of federal itemized
deductions used as state deductions and state-only itemized deductions. A positive value in
this eld modies the federal itemized deductions to include state adjustments to itemized
deductions, which are used in the calculation of and will typically increase the parent’s state tax
liabilities.
Enter the average monthly amount of adjustments to income.
OTHER DISCRETIONARY DEDUCTIONS
Use this eld to enter monthly amounts of withheld state and local taxes. Do not include any
penalties or interest in the amount you enter.
You may nd withheld state and local income taxes on the parent’s W-2, the 1099-MISC, or
Schedule A of the parent’s tax return.
32
California Department of Child Support Services
7. Monthly Deduction Information
For help
converting
numbers
to monthly
amounts,
see page 8.
Enter the total amount of the income adjustments (the total of Part II, line 44 on the Schedule
540 CA) into the State Adjustments to Itemized Deductions eld. Remember, the amount you
enter into this eld must be a monthly amount.
Extraordinary Health and Catastrophic Losses
This subsection is collapsed by default. Expand the subsection to enter data for each parent.
This section collects information about the hardships courts are allowed (but not required)
to consider when ordering a parent to pay child support. The specic hardships include:
extraordinary health expenses; uninsured catastrophic losses; and a parent’s obligation to pay
basic minimum living expenses for children from another relationship.
Alternative Minimum Tax Information (IRS Form 6251) & State
Adjustments
This subsection is collapsed by default. Expand the subsection to enter data for each parent.
ALTERNATIVE MINIMUM TAX INFORMATION IRS FORM 6251
Alternative minimum tax (AMT) is a federal tax that applies to certain taxpayers—individuals or
married couples who have certain types of income or who qualify for certain deductions may
have to pay AMT. Remember to enter monthly amounts in the AMT elds.
AMT is reported on IRS form 6251. More information is available at www.irs.gov/pub/irs-pdf/
f6251.pdf . Instructions for IRS Form 6251 are at http://www.irs.gov/pub/irs-pdf/i6251.pdf or by
clicking the hyperlink at the top of IRS form 6251.
State Adjustments
This section explains how to enter information about California tax adjustments.
Enter information into the State Adjustments to Income eld and the State Adjustments to
Itemized Deductions eld only if the parent itemizes deductions on his or her tax return.
Because California tax law is very similar to federal tax law, California tax returns start with the
amount of federal Adjusted Gross Income and “adjust” it to calculate California tax liability.
STATE ADJUSTMENTS TO INCOME
You may nd the California adjustments to income on Part 1 of Schedule 540 CA. For more
information about California adjustments to income, see
https://origin-www.ftb.ca.gov/forms/search/index.aspx. Complete Form Locator in the Form
Type dropdown menu. Select “All Form Types,” and enter “540” in “Form Number and/or
Keywords” eld, then scroll down to “540 Schedule CA.”
Enter the total amount of the income adjustments (the total of Part I, line 37 on the Schedule
540 CA) into the State Adjustments to Income eld. Remember, the amount you enter into this
eld must be a monthly amount.
Unemployment compensation and social security income (taxable) are automatic adjustments
made to California income. Do not enter these amounts into the State Adjustments to Income
eld.
The amount can be a positive or negative number. A positive number will increase your state
tax liability; a negative number will reduce your state tax liability.
STATE ADJUSTMENTS TO ITEMIZED DEDUCTIONS
You may nd the California adjustments to itemized deductions on Part II of Schedule 540 CA.
For more information about California state adjustments to income, see
https://origin-www.ftb.ca.gov/forms/search/index.aspx. Complete Form Locator in the Form
Type dropdown menu. Select “All Form Types,” and enter “540” in “Form Number and/or
Keywords” eld, then scroll down to “540 Schedule CA.”
33
California Guideline Child Support Calculator User Guide
The radio button to apply this
hardshp will automatically ll
whenever the curson clicks on
this eld. If you wish to restore the
Not Applicable button, expand
the Other Hardship Children
Details section and click the Not
Applicable radio button.
Enter number of children from a
dierent relationship the parent is
obligated to support and that live
in his or her home
Enter the parent’s actual
expenses to support children
from a dierent relationship the
parent is obligated to support
and that live in his or her home.
Do not enter an amount that
exceeds the hardship amount
calculated when you select the
Calculate Hardship option. Also
enter the number of children
for which the dollar amount
applies. The number of children
8. Hardship Children
For help
converting
numbers
to monthly
amounts,
see page 8.
EXTRAORDINARY HEALTH EXPENSES
Courts are allowed to consider the parent’s extraordinary health expenses when ordering child
support payments. Enter the monthly amount of Extraordinary Health Expenses the parent is
actually responsible to pay.
Do not include health insurance premium payments in the Extraordinary Health Expenses
eld—that amount should be entered into the Health Insurance Premiums eld.
(See page 28.)
UNINSURED CATASTROPHIC LOSSES
Courts are allowed to consider the parent’s catastrophic losses that were not covered by
insurance—as when a parent suddenly loses property in a re, ood, earthquake, theft, etc.
Enter the amount of the loss as a monthly amount. For example, if the loss were $10,000 of
ood damage to the parent’s home, and the parent had to pay $500 per month on a loan to
make the repairs, you would enter $500 in the Uninsured Catastrophic Losses eld.
8. Hardship Children
This section collects information about the parent’s support of children from other
relationships that live in the parent’s home. The Calculator gives you three choices for
calculating this hardship. The selection for this deduction defaults to Not Applicable which can
be seen when the Other Hardship Children Details section is expanded.
The table below explains the eect of each choice. Other Hardhip Childrens Details is collapsed
by default. Expand this subsection to make changes or to reapply the Not Applicable radio
button if an unintentional entry is made in the Hardship Children eld.
Option What the calculator does What to enter if you choose this
Hardship Children A formula is used to calculate
the deduction, based on the
number of children
Enter Dollar Amount The actual expenses needed
to support the children are
used to calculate the deduction
for Family Code 4071(b)
34
California Department of Child Support Services
8. Hardship Children
Not Applicable No hardship deduction
is calculated
Because the law limits the expenses that can be considered, the Calculator automatically
applies that limit to the amount you enter for the parent’s support payments for other children.
Computation Method for Hardships
The Calculator provides two Hardship Computation Methods to choose from:
• Selecting Match Presumed Child Support Per Capita causes the Calculator to take into
account basic child support and add-ons. This option is selected by default.
• Selecting Match Basic Child Support Per Capita causes the Calculator to take into account
the basic child support amount.
is not used in the calculation but
is displayed on the report for
informational purposes.
Nothing
35
California Guideline Child Support Calculator User Guide
9. Montlly Child Support Add-On Information
9. Monthly Child Support Add-On Information
This section collects information about child support expenses for child the parents have in
common. For each child, enter the following monthly amounts in the appropriate elds.
This section has a subsection for each parent which are collapsed by default. Expand a
subsection to enter data for each parent.
Field What to enter
Child Care ($) Child care costs related to employment or to reasonably
necessary education or training for employment skills
Visits/Travel Expenses ($) Travel expenses for visitation
School Expenses ($) Costs related to the educational or other special needs of
the child
Uninsured Health Expenses ($) Uninsured health care costs for the child
CHILD CARE FOR OTHER CHILDRENNOT THIS RELATIONSHIP
If the parent is required to pay for child care for other children from another relationship, enter
that monthly amount in the Child Care for Other Children eld.
Allocation for Child Support Add-Ons
The Calculator provides three Child Support Add-Ons Computation Methods to choose from:
• The Allocate 50/50 option splits the child support add-ons between the parents evenly.
This option is selected by default.
• The Allocate Family Code 4061(b) option rst adjusts the parents’ gross income by the
spousal support amount to compute an adjusted net disposable income for each parent.
Specically, the Calculator subtracts the amount of spousal support that the paying parent
pays from that parent’s gross income and adds that amount to the gross income of the
parent receiving spousal support.
The Calculator uses these adjusted net disposable incomes to split the child support add-
ons between the parents proportionately.
• The Allocate After Support option divides the child support add-ons between the parents
in proportion to the parents’ net disposable incomes.
36
California Department of Child Support Services
10. Other Settings
Apply Low-Income Adjustment
If the net disposable income of the parent that pays child support is less than $1,692 per
month, he or she may be entitled to a low-income adjustment.
If you do not know the parent’s net disposable income prior to running the calculation, select
Yes in the Apply Low-Income Adjustment drop-down box. The Calculator applies the low
income adjustment only if the parent that pays child support has a net disposable income of
less than $1,692 per month.
Calculate Temporary Spousal Support
Temporary spousal support is an amount that one spouse pays to the other during dissolution
proceedings. Temporary spousal support is not included in the calculation by default. There
are ve options available for calculating temporary support: Alameda, Humboldt, Kings, Marin
and Santa Clara. Each county represents a particular spousal support formula that has been
ocially adopted by that county. Other counties usually adopt one of these formulas, the most
common being Santa Clara. Contact your local court to determine which temporary spousal
support formula has been adopted for your county.
For help
converting
numbers
to monthly
amounts,
see page 8.
10. Other Settings
37
California Guideline Child Support Calculator User Guide
11. Calculate
11. Calculate
Understanding Your Calculator Results
After completing all the elds that apply to your child support case, click Calculate at the
bottom of the page to run the calculation. Child support results appear in four new sections
that display at the top of the page. Each result section is described in the following table.
Section What it means
Monthly Support Totals This is a list of estimated support that one parent pays to
the other based on the information you entered. Details for
basic child support, add-ons, and arrears appear in the next
two sections.
An amount for temporary spousal support and the formula
used also displays if an option was selected for temporary
spousal support.
Monthly Child Support Per Child This is the detail of child support and add-ons allocated to
each parent for each child based on the information you
entered.
Total Child Support Arrears Per Child This is the total child support arrears (basic child support
plus add-ons multiplied by the number of months reected
in the prior period date range) owed by each parent for each
child.
Monthly Tax/Income Information This displays tax liabilities, and a summary of income and
deductions entered into the Calculator.
Other Monthly Deduction Totals This section displays a hardship deduction amount and the
number of hardship children, if hardships were included in
the calculation. (For information about including hardships
in a calculation, see Section 10 on page 34.)
To modify data, scroll down, past the results sections, make your changes in the data-entry
elds, and then click Calculate again at the bottom of the page.
(Tax Year)
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California Department of Child Support Services
12. Printing Calculation Results
Click View Printable Results to open a new window that displays a report. The report has four
parts:
Part What it means
Summary This part shows all information displayed in the results
summary, as well as a summary of certain deduction items
pertaining to the calculation of support.
Tax Settings This part shows all tax setting options selected for each
parent.
Monthly Income Details This part shows all of the income-related data entered for
each parent.
Monthly Deduction Details This part shows all of the deduction-related data entered for
each parent.
To print the report, click the printer icon on the toolbar or select the File menu and select Print.
Close the report window when you are done.
13. Starting Over
To clear all data and begin a new calculation, click the Start Over button.
12. Printing Calculation Results — 13. Starting Over
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California Guideline Child Support Calculator User Guide
14. Using the Maximized Function
14. Using the Maximized function
A check box option labeled “Show Maximized Exemptions and Credits (Court Discretion /
Stipulations Only)” appears in the Tax Information section of the calculator. This option enables
the calculator to transfer tax exemptions and credits between parents to produce the highest
child support amount. The amount of child support produced when this box is checked may
not be the guideline amount as the calculation may not reect the actual exemptions and
credits for the parties involved. This function allows the court to consider if this deviation from
the guideline is in the best interest of the child.
This option should only be used by the court or under the direction of an attorney for
stipulations and upon agreement of both parties.
This option is not checked by default. If this box is checked then the Child Support Results page
will reect both the maximized results and the guideline results.
To see the details of the Maximized result you must click on the hyperlink Maximized Results.
The comparisonbetween the Guideline and Maximized results will display.