IN · rules
Ind. Child Support Rule
Indiana Child Support Rules and Guidelines
Indiana Child Support Rules &
Guidelines
Adopted, Effective October 1, 1989
Updated, Effective May 14, 2024
Table of Contents
Child Support Rules 4
Support Rule 1. Adoption of Child Support Rules and Guidelines 4
Support Rule 2. Presumption 4
Support Rule 3. Deviation from Guideline Amount 4
Guideline 1. Preface 4
Guideline 2. Use of the Guidelines 12
Guideline 3. Determination of Child Support Amount 15
Guideline 3A. Definition of Weekly Gross Income. 15
1. Definition of Weekly Gross Income (Line 1 of Worksheet). 15
2. Self-Employment, Business Expenses, In Kind Payments and Related Issues. 16
3. Unemployed, Underemployed and Potential Income. 16
Guideline 3B. Income Verification. 22
1. Submitting Worksheet to Court. 22
2. Documenting Income. 22
Guideline 3C. Computation of Weekly Adjusted Income (Line 1E of Worksheet). 23
1. Adjustment for Subsequent-born or Legally Adopted Child(ren) (Line 1A of Worksheet). 24
2. Court Orders for Prior born Child(ren) (Line 1B of Worksheet). 24
3. Legal Duty of Support for Prior born Child(ren) When No Court Order Exists (Line 1C of Worksheet). 24
4. Alimony or Maintenance (Line 1D of Worksheet). 24
Guideline 3D. Basic Child Support Obligation (Worksheet Line 4). 28
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Guideline 3E. Additions to the Basic Child Support Obligation. 29
1. Work-Related Child Care Expense (Worksheet Line 4A). 29
2. Cost of Health Insurance for Child(ren) (Worksheet Line 4B). 29
3. Extraordinary Health Care Expense. 29
4. Extraordinary Educational Expense. 29
Guideline 3F. Computation of Parent's Child Support Obligation (Worksheet Line 6). 31
1. Division of Obligation Between Parents (Worksheet Line 6). 31
2. Deviation from Guideline Amount. 32
Guideline 3G. Adjustments to Parent's Child Support Obligation (Worksheet Line 7). 33
1. Obligation from Post Secondary Education Worksheet. 33
2. Weekly Cost of Work-related Child Care Expenses. 33
3. Weekly Cost of Health Insurance Premiums for Child(ren). 33
4. Parenting Time Credit. 34
5. Effect of Social Security Benefits. 34
Guideline 4. Modification 38
Guideline 5. Federal Statutes 39
Guideline 6. Parenting Time Credit 40
Guideline 7. Health Care / Medical Support 48
Accessibility. 48
Reasonable Cost. 48
Cash Medical Support. 49
Uninsured Health Care Expenses. 49
Birth Expense. 49
Guideline 8. Extraordinary Expenses 52
Extraordinary Educational Expenses. 52
Other Extraordinary Expenses. 56
Guideline 9. Accountability, Tax Exemptions, Rounding Support Amounts 57
Accountability of the Custodial Parent for Support Received. 57
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Tax Exemptions. 58
Rounding child support amounts. 59
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Child Support Rules
Effective January 1, 2020
Support Rule 1. Adoption of Child Support Rules and
Guidelines
The Indiana Supreme Court hereby adopts the Indiana Child Support Guidelines, as drafted
by the Judicial Administration Committee and adopted by the Board of the Judicial Conference of Indiana and all subsequent amendments thereto presented by the Domestic Relations Committee of the Judicial Conference of Indiana, as the Child Support Rules and
Guidelines of this Court.
Support Rule 2. Presumption
In any proceeding for the award of child support, there shall be a rebuttable presumption
that the amount of the award which would result from the application of the Indiana Child
Support Guidelines is the correct amount of child support to be awarded.
Support Rule 3. Deviation from Guideline Amount
If the court concludes from the evidence in a particular case that the amount of the award
reached through application of the guidelines would be unjust, the court shall enter a written
finding articulating the factual circumstances supporting that conclusion.
Guideline 1. Preface
Effective January 1, 2024
Guidelines to determine levels of child support and educational support were developed by
the Judicial Administration Committee of the Judicial Conference of Indiana and adopted by
the Indiana Supreme Court. The guidelines are consistent with the provisions of Indiana Code
Title 31 which place a duty for child support and educational support upon parents based
upon their financial resources and needs, the standard of living the child would have enjoyed
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had the marriage not been dissolved or had the separation not been ordered, the physical or
mental condition of the child, and the child's educational needs.
The Guidelines have three objectives:
(1) To establish as state policy an appropriate standard of support for children, subject to
the ability of parents to financially contribute to that support;
(2) To make awards more equitable by ensuring more consistent treatment of people in
similar circumstances; and,
(3) To improve the efficiency of the court process by promoting settlements and giving
courts and the parties guidelines in settling the level of awards.
The Indiana Child Support Guidelines are based on the Income Shares Model, developed by
the Child Support Project of the National Center for State Courts. The Income Shares Model is
predicated on the concept that the child should receive the same proportion of parental
income that he or she would have received if the parents lived together. Because household
spending on behalf of children is intertwined with spending on behalf of adults for most
expenditure categories, it is difficult to determine the proportion allocated to children in individual cases, even with exhaustive financial information. However, a number of authoritative
economic studies provide estimates of the average amount of household expenditure on children in intact households. These studies have found the proportion of household spending
devoted to children is related to the level of household income and to the number and ages
of children. The Indiana Child Support Guidelines relate the level of child support to income
and the number of children. In order to provide simplicity in the use of the Guidelines, however, child support figures reflect a blend of all age categories weighted toward school age
children.
Based on this economic evidence, the Indiana Child Support Guidelines calculate child support as the share of each parent's income estimated to have been spent on the child if the
parents and child were living in an intact household. The calculated amount establishes the
level of child support for both the custodial and non-custodial parent. Absent grounds for a
deviation, the custodial parent should be required to make monetary payments of child support, if application of the parenting time credit would so require.
Commentary
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History of Development.
In June of 1985, the Judicial Reform Committee (now the Judicial Administration Committee) of the Judicial Conference of Indiana undertook the task of developing child support guidelines for use by Indiana judges. While the need had been long recognized in
Indiana, the impetus for this project came from federal statutes requiring guidelines to be
in place no later than October 1, 1987. P.L. 98 378. Paradoxically, guidelines did not need
to be mandatory under the 1984 federal legislation to satisfy federal requirements; they
were only required to be made available to judges and other officials with authority to
establish child support awards. 45 CFR Ch. III, § 302.56.
The final draft was completed by the Judicial Reform Committee on July 24, 1987, and
was presented to the Judicial Conference of Indiana Board of Directors on September 17,
1987. The Board accepted the report of the Reform Committee, approved the Guidelines
and recommended their use to the judges of Indiana in all matters of child support.
Family Support Act of 1988.
On October 13, 1988, the United States Congress passed the "Family Support Act of
1988," P.L. 100 485 amending the Social Security Act by deleting the original language
which made application of the Guideline discretionary and inserted in its place the following language:
"There shall be a rebuttable presumption, in any judicial or administrative proceeding for
the award of child support, that the amount of the award which would result from the
application of such guidelines is the correct amount of child support to be awarded. A written finding or specific finding on the record that the application of the guidelines would be
unjust or inappropriate in a particular case, as determined under criteria established by
the State, shall be sufficient to rebut the presumption in that case." P.L. 100 485, § 103(a)
(2).
The original Guidelines that went into effect October 1, 1987 and their commentary were
revised by the Judicial Administration Committee to reflect the requirement that child support guidelines be a rebuttable presumption. The requirement applies to all cases where
support is set after October 1, 1989, including actions brought under Title IV D of the
Social Security Act (42 U.S.C.A. § 651 669). Also, after October 1, 1989, counties and
individual courts may not opt to use alternate methods of establishing support. The Indiana Child Support Guidelines were required to be in use in all Indiana courts in all proceedings where child support is established or modified on and after October 1, 1989.
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Periodic Review of Guidelines and Title IV D Awards.
The "Family Support Act of 1988" also requires that the Guidelines be reviewed at least
every four years "to assure their application results in the determination of appropriate
child support award amounts." P.L. 100 485, § 103(b). Further, each state must develop a
procedure to ensure that all Title IV D awards are periodically reviewed to ensure that
they comply with the Guidelines. P.L. 100 485, § 103(c).
Compliance With State Law.
The Child Support Guidelines were developed specifically to comply with federal requirements, as well as Indiana law.
Objectives of the Indiana Child Support Guidelines.
The following three objectives are specifically articulated in the Indiana Child Support
Guidelines:
1. To establish as state policy an appropriate standard of support for children, subject
to the ability of parents to financially contribute to that support. When the Guidelines
were first recommended for use by the Indiana Judicial Conference on September 17,
1987, many courts in the state had no guideline to establish support. Many judges had
expressed the need for guidelines, but few had the resources to develop them for use
in a single court system. The time, research and economic understanding necessary
to develop meaningful guidelines were simply beyond the resources of most individual
courts.
2. To make awards more equitable by ensuring more consistent treatment of people in
similar circumstances. This consistency can be expected not only in the judgments of
a particular court, but between jurisdictions as well. What is fair for a child in one court
is fair to a similarly situated child in another court.
3. To improve the efficiency of the court process by promoting settlements and giving
courts and the parties guidelines in settling the level of awards. In other words, when
the outcome is predictable, there is no need to fight. Because the human experience
provides an infinite number of variables, no guideline can cover every conceivable situation, so litigation is not completely forestalled in matters of support. If the Guidelines
are consistently applied, however, those instances should be minimized.
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Economic Data Used in Developing Guidelines.
What does it take to support a child? The question is simple, but the answer is extremely
complex. Yet, the question must be answered if an adequate amount of child support is to
be ordered by the court. Determining the amount of spending attributable to children is
complicated by intertwined general household expenditures. Rent, transportation, and
grocery costs, to mention a few, are impossible to accurately apportion between family
members. In developing these Guidelines, a great deal of reliance was placed on the
research of Thomas J. Espenshade, (Investing In Children, Urban Institute Press, 1984)
generally considered the most authoritative study of household expenditure patterns.
Espenshade used data from the 1972 and 1973 Consumer Expenditure Survey, and from
that data estimated average expenditures for children present in the home. This meth-
odological approach, known as the Engel methodology, is based upon estimates of how
household spending on food as a percent of total spending varies with the number of children and total spending of the household. Espenshade's estimates demonstrate that
amounts spent on the children of intact households rise as family income increases. They
further demonstrate at constant levels of income, expenditures on children decrease for
each child as family size increases. These principles are reflected in the Guideline Schedules for Weekly Support Payments, which are included in the Indiana Child Support
Guidelines. By demonstrating how expenditures for each child decrease as family size
increases, Espenshade should have put to rest the previous practice of ordering equal
amounts of support per child when two or more children are involved.
Subsequent guidelines reviews have considered more current economic studies of child-
rearing expenditures using more recent survey data and alternative methodologies to
allocate the family’s spending to children (e.g., Mark Lino, Expenditures on Children by
Families: 2006 Annual Report, United States Department of Agriculture, 2007; David Bet-
son, State of Oregon Child Support Guidelines Review: Updated Obligation Scales and
Other Considerations, report to State of Oregon Department of Justice, 2006). While the
Engel methodology was initially used to develop guidelines schedules, it is based upon
the assumption the economies of scale in food consumption will also reflect economies in
scale in other spending.
An alternative methodology is the Rothbarth approach. This approach is based on the
assumption the amount of spending on children can be inferred by examining how the parents reduce spending on themselves as the number of children in the family increases.
The Rothbarth methodology using the 2013 to 2019 Consumer Expenditure Survey res-
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ults in spending levels which more accurately reflect the direct estimates of child spending.
In 2009, estimates of child spending suggested at high incomes (above $4,000 combined
weekly incomes) spending on children leveled off while the child support schedule significantly declined. The Weekly Support Schedule for combined income more than
$4,000 was changed to reflect the findings of the more current data and estimates of
spending. The 2023 guideline review found estimates of spending by intact families on
children were significantly larger than the current schedule. Beginning in 2024, the
Weekly Support schedule was changed to reflect these more recent estimates at all
levels of income.
Income Shares Model.
After review of five approaches to the establishment of child support, the Income Shares
Model was selected for the Indiana Guidelines. This model was perceived as the fairest
approach for children because it is based on the premise that children should receive the
same proportion of parental income after a dissolution that they would have received if
the family had remained intact. Because it then apportions the cost of children between
the parents based on their means, it is also perceived as being fair to parents. In applying
the Guidelines, the following steps are taken:
1. The gross income of both parents is added together after certain adjustments are
made. A percentage share of income for each parent is then determined.
2. The total is taken to the support tables, referred to in the Indiana Guidelines as the
Guideline Schedules for Weekly Support Payments, to determine the total cost of supporting a child or children.
3. Work related child care expenses and the weekly costs of health insurance premiums for the child(ren) are then added to the basic child support obligation.
4. The child support obligation is then prorated between the parents, based on their
proportionate share of the weekly adjusted income, hence the name "income shares."
The Income Shares Model was developed by The Institute for Court Management of the
National Center for State Courts under the Child Support Guidelines Project. This
approach was designed to be consistent with the Uniform Marriage and Divorce Act, the
principles of which are consistent with IC 31 16 6 1. Both require the court to consider the
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financial resources of both parents and the standard of living the child would have
enjoyed in an intact family.
Gross Versus Net Income.
One of the policy decisions made by the Judicial Administration Committee in the early
stages of developing the Guidelines was to use a gross income approach as opposed to a
net income approach. Under a net income approach, extensive discovery is often
required to determine the validity of deductions claimed in arriving at net income. It is
believed that the use of gross income reduces discovery. (See Commentary to Guideline
3A). While the use of gross income has proven controversial, this approach is used by the
majority of jurisdictions and, after a thorough review, is considered the best reasoned.
The basic support obligation would be the same whether gross income is reduced by
adjustments built into the Guidelines or whether taxes are taken out and a net income
option is used. A support guideline schedule consists of a column of income figures and a
column of support amounts. In a gross income methodology, the tax factor is reflected in
the support amount column, while in a net income guideline, the tax factor is applied to
the income column. In devising the Indiana Guidelines, an average tax factor of 21.88 percent was used to adjust the support column.
Of course, taxes vary for different individuals. This is the case whether a gross or net
income approach is used. Under the Indiana Guideline, where taxes vary significantly
from the assumed rate of 21.88 percent, a trial court may choose to deviate from the
guideline amount where the variance is substantiated by evidence at the support hearing.
Deviation from the Rebuttable Presumption.
The Child Support Rules create a rebuttable presumption that the amount of the award
which would result from the application of the Child Support Guidelines is the correct
amount of child support to be awarded. The creation of a rebuttable presumption recognizes the existence of factors or circumstances which are unable to be incorporated in the
formulas used under the Guidelines. In other cases, strict adherence to the Guidelines
could lead to harsh and unreasonable results. If a judge believes in a particular case
application of the Guideline amount would be unreasonable, unjust or inappropriate, a
finding must be made that sets forth the reason(s) supporting the deviation from the
Guideline amount. The finding need not be as formal as Findings of Fact and Conclusions
of Law; the finding need only articulate the judge's reasoning. For example, if under the
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facts and circumstances of the case, the noncustodial parent would bear an inordinate financial burden, the following finding would justify a deviation:
"Because the noncustodial parent suffers from a chronic medical condition requiring uninsured medical expenses of $397.00 per month, the Court believes that setting child support in the Guideline amount would be unjust and/or inappropriate under the
circumstances. The Court finds support should be set in the amount of $___per week."
Any child support order deviating from the Guideline must include the Child Support Obligation Worksheet even if the support order is zero dollars ($0.00).
Agreed Orders submitted to the court must also comply with the "rebuttable presumption"
requirement; that is, the order must recite why the order deviates from the Guideline
amount. A reason for the deviation must be included; a simple statement the parties
agree to the deviation is not sufficient under the Guidelines. A copy of the Child Support
Obligation Worksheet setting forth the Guideline amount must be included.
1. Phasing in Support Orders.
Some courts may find it desirable in modification proceedings to gradually implement the
Guideline order over a period of time, especially where support computed under the
Guideline is considerably higher than the amount previously paid. Enough flexibility exists
in the Guidelines to permit that approach, as long as the judge's rationale is explained
with an entry such as:
"The Guideline's support represents an increase of 40%, and the court finds that such an
abrupt change in support obligation would render the obligor incapable of meeting his/her
other established obligations. Therefore, the Court sets support in the amount of $_____
and, on October 1, 20___, it shall increase to $_____ and, on September 1, 20__, obligor
shall begin paying the Guideline amount of $_____."
2. Situations Calling for Deviation.
An infinite number of situations may persuade a judge to find the Guideline amount to be
unjust or inappropriate and to deviate from the Guideline amount in awarding child support. For illustration only, and not as a complete list, the following examples are offered:
l One or both parties pay union dues as a condition of employment.
l A party provides support for an elderly parent.
l The noncustodial parent has extraordinary personal medical expenses.
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l A parent is a member of the armed forces and the military provides housing.
l The parents share the controlled expenses of the child.
l The parent is on work release or a similar correctional program requiring payment
of fees.
l The children spend different numbers of overnight parenting time with the noncustodial parent.
l The custodial or noncustodial parent incurs significant travel expense in exercising
parenting time.
It is impossible to imagine every possible situation which may affect the determination of
child support and to prescribe a specific method of handling each of them. Practitioners
must keep this in mind when advising clients and when arguing to the court. Many cre-
ative suggestions will undoubtedly result. All attempts to deviate from the Guideline
amount must include submission of the Child Support Obligation Worksheet and reason
(s) why use of the Guideline amount is unjust or inappropriate. Judges must also avoid
the pitfall of blind adherence to the computation for support without giving careful consideration to the variables requiring a different result in order to do justice.
Guideline 2. Use of the Guidelines
Effective January 1, 2020
The Guideline Schedules provide calculated amounts of child support. For obligors with a
combined weekly adjusted income, as defined by these Guidelines, of less than $100.00, the
Guidelines provide for case-by-case determination of child support. When a parent has
extremely low income the amount of child support recommended by use of the Guidelines
should be carefully scrutinized. The court should consider the obligor's income and living
expenses to determine the maximum amount of child support that can reasonably be
ordered without denying the obligor the means for self support at a minimum subsistence
level. A numeric amount of child support shall be ordered; however, there are situations
where a $0.00 support order is appropriate.
Temporary maintenance may be awarded by the court not to exceed thirty-five percent (35%)
of the obligor's weekly adjusted income. In no case shall child support and temporary maintenance exceed fifty percent (50%) of the obligor's weekly adjusted income. Temporary
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maintenance and/or child support may be ordered by the court either in dollar payments or
"in kind" payments of obligations.
Federal law requires the Indiana Child Support Guidelines be applied in every instance in
which child support is established including, but not limited to, dissolutions of marriage, legal
separations, paternity actions, juvenile proceedings, petitions to establish support and Title IV
D proceedings.
Indiana requires worksheets, including a Child Support Obligation Worksheet, to assist
judges, practitioners, and parents in calculating the presumptive amount of child support
under the Guidelines.
Commentary
Minimum Support.
The Guideline's schedules for weekly support payments do not provide an amount of support for couples with combined weekly adjusted income of less than $100.00. Consequently, the Guidelines do not establish a minimum support obligation. Instead the
facts of each individual case must be examined and support set in such a manner that the
obligor is not denied a means of self-support at a subsistence level. For example, (1) a
parent who has a high parenting time credit; (2) a parent who suffers from debilitating
mental illness; (3) a parent caring for a disabled child; (4) an incarcerated parent; (5) a parent or a family member with a debilitating physical health issue; or, (6) a natural disaster
are significant but not exclusive factors for the court to consider in setting a child support
order. The court should not automatically attribute minimum wage to parents who, for a
variety of factors, are not capable of earning minimum wage.
Where parents live together with the child and share expenses, a child support worksheet
shall be completed and a $0.00 order may be entered as a deviation.
Temporary Maintenance.
It is recommended that temporary maintenance not exceed thirty five percent (35%) of the
obligor's weekly adjusted income. The maximum award should be reserved for those
instances where the custodial spouse has no income or no means of support, taking into
consideration that spouse's present living arrangement (i.e., whether or not he or she
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lives with someone who shares or bears the majority of the living expense, lives in the
marital residence with little or no expense, lives in military housing, etc.).
It is further recommended that the total of temporary maintenance and child support
should not exceed fifty percent (50%) of the obligor's weekly adjusted income. In computing temporary maintenance, in kind payments, such as the payment of utilities, house
payments, rent, etc., should also be included in calculating the percentage limitations.
Care must also be taken to ensure that the obligor is not deprived of the ability to support
himself or herself.
Spousal Maintenance.
It should also be emphasized that the recommendations concerning maintenance apply
only to temporary maintenance, not maintenance in the Final Decree. An award of
spousal maintenance in the Final Decree must, of course, be made in accordance with
Indiana statute. These Guidelines do not alter those requirements. Theoretically, when
setting temporary maintenance, child support should come first. That is, if child support is
set at forty percent (40%) of the obligor's weekly adjusted income, only a maximum of ten
percent (10%) of the obligor's income would be available for maintenance. That distinction, however, makes little practical difference. As with temporary maintenance, care
should be taken to leave the obligor with adequate income for subsistence. In many
instances the court will have to review the impact of taxes on the obligor's income before
entering an order for spousal maintenance in addition to child support to avoid injustice to
the obligor.
The worksheet provides a deduction for spousal maintenance paid (Line 1D). Caution
should be taken to assure that any credit taken is for maintenance and not for periodic
payments as the result of a property settlement. No such deduction is given for amounts
paid by an obligor as the result of a property settlement, although that is a factor the court
may wish to consider in determining the obligor's ability to pay the scheduled amount of
support at the present time. Again, flexibility was intended throughout the Guidelines and
they were not intended to place the obligor in a position where he or she loses all incent-
ive to comply with the orders of the court.
Guidelines to be Applied in all Matters of Child Support
The Indiana Child Support Guidelines shall be applied in every instance in which child
support is established including, but not limited to, dissolutions of marriage, legal
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separations, paternity actions, juvenile proceedings, petitions to establish support and
Title IV D proceedings.
The Indiana legislature requires the Indiana Child Support Guidelines be applied and the
Child Support Worksheet be used in determining the manner in which financial services
to children that are CHINS (Child in Need of Services) or delinquent are to be repaid. Similarly, the legislature requires the court to use the Guidelines to determine the financial
contribution required from each parent of a child or the guardian of the child’s estate for
costs associated with the institutional placement of a child.
Guideline 3. Determination of Child Support Amount
3A. Definition of Weekly Gross Income
3B. Income Verification
3C. Computation of Weekly Adjusted Income
3D. Basic Child Support Obligation
3E. Additions to the Basic Child Support Obligation
3F. Computation of Parent's Child Support Obligation
3G. Adjustments to Parent's Child Support Obligation
Guideline 3A. Definition of Weekly Gross Income.
Effective January 1, 2024
1. Definition of Weekly Gross Income (Line 1 of Worksheet).
For purposes of these Guidelines, "weekly gross income" is defined as actual weekly gross
income of the parent if employed to full capacity, potential income if unemployed or underemployed, and the value of "in kind" benefits received by the parent. Weekly gross income of
each parent includes income from any source, except as excluded below, and includes, but is
not limited to, income from salaries, wages, commissions, bonuses, overtime, partnership
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distributions, dividends, severance pay, pensions, interest, trust income, annuities, struc-
tured settlements, capital gains, social security benefits, worker’s compensation benefits,
unemployment insurance benefits, disability insurance benefits, gifts, inheritance, prizes, and
alimony or maintenance received.
Social Security disability benefits paid for the benefit of the child must be included in the disabled parent’s gross income. The disabled parent is entitled to a credit for the amount of
Social Security disability benefits paid for the benefit of the child.
Certain Exclusions from Income. Specifically excluded are benefits from means tested public
assistance programs, including, but not limited to, Temporary Aid to Needy Families (TANF),
Supplemental Security Income, and Food Stamps. Also excluded are survivor benefits
received by or for other children residing in either parent’s home.
2. Self-Employment, Business Expenses, In Kind Payments and
Related Issues.
Weekly Gross Income from self-employment, operation of a business, rent, and royalties is
defined as gross receipts minus ordinary and necessary expenses. In general, these types of
income and expenses from self-employment or operation of a business should be carefully
reviewed to restrict the deductions to reasonable out of pocket expenditures necessary to
produce income. These expenditures may include a reasonable yearly deduction for necessary capital expenditures. Weekly Gross Income from self-employment may differ from a
determination of business income for tax purposes.
Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business should be counted as income if they are
significant and reduce personal living expenses. Such payments might include a company car,
free housing, or reimbursed meals.
The self employed shall be permitted to deduct that portion of their FICA tax payment that
exceeds the FICA tax that would be paid by an employee earning the same Weekly Gross
Income.
3. Unemployed, Underemployed and Potential Income.
If a court finds a parent is voluntarily unemployed or underemployed without just cause,
child support shall be calculated based on a determination of potential income. A determination of potential income shall be made by determining employment potential and
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probable earnings level based on the obligor's employment and earnings history, occupational qualifications, educational attainment, literacy, age, health, criminal record or other
employment barriers, prevailing job opportunities, and earnings levels in the community. If
there is no employment and earnings history and no higher education or vocational training,
the facts of the case may indicate that Weekly Gross Income be set at least at the federal minimum wage level, provided the resulting child support amount is set in such a manner that
the obligor is not denied a means of self-support at a subsistence level.
Commentary to Guideline 3A
Weekly Gross Income.
1. Child Support Calculations Generally.
Weekly Gross Income, potential income, weekly adjusted income and basic child support
obligation have very specific and well- defined meanings within the Indiana Child Support
Guidelines. Their definitions are not repeated in the Commentary, but further explanation
follows.
2. Determination of Weekly Gross Income.
Weekly Gross Income is the starting point in determining the child support obligation, and
it must be calculated for both parents. If one or both parents have no income, then potential income may be calculated and used as Weekly Gross Income. Likewise, imputed
income may be substituted for, or added to, other income in arriving at Weekly Gross
Income. It includes such items as free housing, a company car that may be used for personal travel, and reimbursed meals or other items received by the obligor that reduce his
or her living expenses.
The Child Support Obligation Worksheet does not include space to calculate Weekly
Gross Income. It must be calculated separately and the result entered on the worksheet.
In calculating Weekly Gross Income, it is helpful to begin with total income from all
sources. This figure may not be the same as gross income for tax purposes. Internal Revenue Code of 1986, § 61. Means tested public assistance programs (those based on
income) are excluded from the computation of Weekly Gross Income, but other government payments, such as Social Security benefits and veterans pensions/retired pay,
should be included. However, survivor benefits paid to or for the benefit of their children
are not included. In cases where a custodial parent is receiving, as a representative
payee for a prior born child, Social Security survivor benefits because of the death of the
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prior born child’s parent, the court should carefully consider Line 1 C of the basic child support obligation worksheet, Legal Duty of Support for Prior-born Children. Because the
deceased parent’s contribution for the support of the prior born child is being partially paid
by Social Security survivor benefits that are excluded from Weekly Gross Income, the
court should not enter, on Line 1C, an amount that represents 100% of the cost of support
for the prior born child. The income of the spouses of the parties is not included in Weekly
Gross Income.
A court may not consider the incarceration of a parent as voluntary unemployment and
his or her potential income should not be assessed for the establishment or modification
of child support. I.C. 31-16-8-1 (d).
a. Self-Employment, Rent and Royalty Income.
Calculating Weekly Gross Income for the self employed or for those who receive rent and
royalty income presents unique problems, and calls for careful review of expenses. The
principle involved is that actual expenses are deducted, and benefits that reduce living
expenses (i.e. company cars, free lodging, reimbursed meals, etc.) should be included in
whole or in part. It is intended that actual out of pocket expenditures for the self employed,
to the extent that they are reasonable and necessary for the production of income, be
deducted. Reasonable deductions for capital expenditures may be included. While
income tax returns may be helpful in arriving at Weekly Gross Income for a self employed
person, the deductions allowed by the Guidelines may differ significantly from those
allowed for tax purposes.
The self employed pay FICA tax at twice the rate that is paid by employees. At present
rates, the self employed pay fifteen and thirty one hundredths percent (15.30%) of their
gross income to a designated maximum, while employees pay seven and sixty five one-hundredths percent (7.65%) to the same maximum. The self employed are therefore permitted to deduct one half of their FICA payment when calculating Weekly Gross Income.
b. Overtime, Commissions, Bonuses and Other Forms of Irregular Income.
There are numerous forms of income that are irregular or nonguaranteed, which cause dif-
ficulty in accurately determining the gross income of a party. Overtime, commissions,
bonuses, periodic partnership distributions, voluntary extra work and extra hours worked
by a professional are all illustrations, but far from an all-inclusive list, of such items. Each
is includable in the total income approach taken by the Guidelines, but each is also very
fact sensitive.
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Each of the above items is sensitive to downturns in the economy. The fact that overtime,
for example, has been consistent for three (3) years does not guarantee that it will continue in a poor economy. Further, it is not the intent of the Guidelines to require a party
who has worked sixty (60) hour weeks to continue doing so indefinitely just to meet a support obligation that is based on that higher level of earnings. Care should be taken to set
support based on dependable income, while at the same time providing children with the
support to which they are entitled.
When the court determines that it is not appropriate to include irregular income in the
determination of the child support obligation, the court should express its reasons. When
the court determines that it is appropriate to include irregular income, an equitable
method of treating such income may be to require the obligor to pay a fixed percentage of
overtime, bonuses, etc., in child support on a periodic but predetermined basis (weekly, bi
weekly, monthly, quarterly) rather than by the process of determining the average of the
irregular income by past history and including it in the obligor's gross income calculation.
One method of treating irregular income is to determine the ratio of the basic child support
obligation (line 4 of the worksheet) to the combined weekly adjusted income (line 3 of the
worksheet) and apply this ratio to the irregular income during a fixed period. For example,
if the basic obligation was $120.00 and the combined income was $650.00, the ratio
would be .184 ($120.00 / $650.00). The order of the court would then require the obligor
to make a lump sum payment of .184 of the obligor's irregular income received during the
fixed period.
The use of this ratio will not result in an exact calculation of support paid on a weekly
basis. It will result in an overstatement of the additional support due, and particularly so
when average irregular income exceeds $250.00 per week or exceeds 75% of the regular
adjusted Weekly Gross Income. In these latter cases the obligor may seek to have the
irregular income calculation redetermined by the court.
Another form of irregular income may exist when an obligor takes a part time job for the
purpose of meeting financial obligations arising from a subsequent marriage, or other circumstances. Modification of the support order to include this income or any portion of it
may require that the obligor continue with that employment just to meet an increased support obligation, resulting in a disincentive to work.
Judges and practitioners should be innovative in finding ways to include income that
would have benefited the family had it remained intact, but be receptive to deviations
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where reasons justify them. The foregoing discussion should not be interpreted to
exclude consideration of irregular income of the custodial parent.
c. Potential Income.
Potential income may be determined if a parent has no income, or only means tested
income, and is capable of earning income or capable of earning more. Obviously, a great
deal of discretion will have to be used in this determination. One purpose of potential
income is to discourage a parent from taking a lower paying job to avoid the payment of
significant support. Another purpose is to fairly allocate the support obligation when one
parent remarries and, because of the income of the new spouse, chooses not to be
employed. However, attributing potential income that results in an unrealistic child support obligation may cause the accumulation of an excessive arrearage, and be contrary to
the best interests of the child(ren). Research shows that on average more noncustodial
parental involvement is associated with greater child educational attainment and lower
juvenile delinquency. Ordering support for low-income parents at levels they can reasonably pay may improve noncustodial parent-child contact; and in turn, the outcomes for
their children. The six examples which follow illustrate some of the considerations affecting attributing potential income to an unemployed or underemployed parent.
(1) When a custodial parent with young children at home has no significant skills or
education and is unemployed, he or she may not be capable of entering the work force
and earning enough to even cover the cost of child care. Hence, it may be inappropriate to attribute any potential income to that parent. It is not the intention of the
Guidelines to force all custodial parents into the work force. Therefore, discretion must
be exercised on an individual case basis to determine if it is fair under the circumstances to attribute potential income to a particular nonworking or underemployed
custodial parent. The need for a custodial parent to contribute to the financial support
of a child must be carefully balanced against the need for the parent's full-time presence in the home.
(2) When a parent has some history of working and is capable of entering the work
force, but without just cause voluntarily fails or refuses to work or to be employed in a
capacity in keeping with his or her capabilities, such a parent's potential income shall
be included in the gross income of that parent. The amount to be attributed as potential income in such a case may be the amount that the evidence demonstrates he or
she was capable of earning in the past. If for example the custodial parent had been a
nurse or a licensed engineer, it may be unreasonable to determine his or her potential
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at the minimum wage level. Discretion must be exercised on an individual case basis
to determine whether under the circumstances there is just cause to attribute potential
income to a particular unemployed or underemployed parent.
(3) Even though an unemployed parent has never worked before, potential income
should be considered for that parent if he or she voluntarily remains unemployed
without justification. Absent any other evidence of potential earnings of such a parent,
the federal minimum wage should be used in calculating potential income for that parent. However, the court should not add child care expense that is not actually incurred.
(4) When a parent is unemployed by reason of involuntary layoff or job termination, it
still may be appropriate to include an amount in gross income representing that parent's potential income. If the involuntary layoff can be reasonably expected to be brief,
potential income should be used at or near that parent's historical earning level. If the
involuntary layoff will be extensive in duration, potential income may be determined
based upon such factors as the parent's unemployment compensation, job capabilities, education and whether other employment is available. Potential income equivalent to the federal minimum wage may be attributed to that parent.
(5) When a parent is unable to obtain employment because that parent suffers from
debilitating mental illness, a debilitating health issue, or is caring for a disabled child, it
may be inappropriate to attribute any potential income to that parent.
(6) When a parent is incarcerated and has no assets or other source of income, potential income should not be attributed.
d. In-Kind Benefits.
Whether or not the value of in-kind benefits should be included in a parent’s weekly gross
income is fact-sensitive and requires careful consideration of the evidence in each case.
It may be inappropriate to include as gross income occasional gifts received. However,
regular and continuing payments made by a family member, subsequent spouse, room-
mate or live in friend that reduce the parent's costs for housing, utilities, or groceries, may
be included as gross income. If there were specific living expenses being paid by a parent
which are now being regularly and continually paid by that parent’s current spouse or a
third party, the value of those assumed expenses may be considered to be in-kind benefits and included as part of the parent’s weekly gross income. The marriage of a parent to
a spouse with sufficient affluence to obviate the necessity for the parent to work may give
rise to a situation where either potential income or the value of in-kind benefits or both
should be considered in arriving at gross income.
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e. Return from Individual Retirement Accounts and other retirement plans.
The annual return of an IRA, 401(K) or other retirement plan that is automatically rein-
vested does not constitute income. Where previous withdrawals from the IRA or 401(K)
have been made to fund the parent’s lifestyle choices or living expenses, these withdrawals may be considered “actual income” when calculating the parent’s child support
obligation. The withdrawals must have been received by the parent and immediately available for his or her use. The court should consider whether the early withdrawal was used
to reduce the parent’s current living expenses, whether it was utilized to satisfy on-going
financial obligations, and whether the sums are immediately available to the parent. This
is a fact-sensitive situation. Retirement funds which were in existence at the time of a dissolution and which were the subject of the property division would not be considered
“income” when calculating child support.
Guideline 3B. Income Verification.
Effective January 1, 2020
1. Submitting Worksheet to Court.
In all cases, a copy of the worksheet which accompanies these Guidelines shall be completed
and filed with the court when the court is asked to order support. This includes cases in
which agreed orders are submitted. Worksheets shall be signed by both parties, not their
counsel, under penalties for perjury.
2. Documenting Income.
Income statements of the parents shall be verified with documentation of both current and
past income. Suitable documentation of current earnings includes paystubs, employer statements, or receipts and expenses if self-employed. Documentation of income may be sup-
plemented with copies of tax returns.
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Commentary to Guideline 3B
Worksheet Documentation.
1. Worksheet Requirement.
Submission of the worksheet became a requirement in 1989 when use of the Guidelines
became mandatory. The Family Support Act of 1988 requires that a written finding be
made when establishing support. In Indiana, this is accomplished by submission of a child
support worksheet. The worksheet memorializes the basis upon which the support order
is established. Failure to submit a completed child support worksheet may, in the court’s
discretion, result in the court refusing to approve a child support order or result in a continuance of a hearing regarding child support until a completed worksheet is provided. At
subsequent modification hearings the court will then have the ability to accurately determine the income claimed by each party at the time of the prior hearing.
If the parties disagree on their respective gross incomes, the court shall include in its
order the gross income it determines for each party. When the court deviates from the
Guideline amount, the order or decree should also include the reason or reasons for deviation. This information becomes the starting point to determine whether or not a substantial and continuing change of circumstance occurs in the future.
2. Verification of Income.
The requirement of income verification is not a change in the law but merely a suggestion
to judges that they take care in determining the income of each party. One pay stub standing alone can be very misleading, as can other forms of documentation. This is particularly true for salesmen, professionals and others who receive commissions or
bonuses, or others who have the ability to defer payments, thereby distorting the true pic-
ture of their income in the short term. When in doubt, it is suggested that income tax
returns for the last two or three years be reviewed.
Guideline 3C. Computation of Weekly Adjusted
Income (Line 1E of Worksheet).
Effective January 1, 2024
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After Weekly Gross Income is determined, certain reductions are allowed in computing
weekly adjusted income which is the amount on which child support is based. These reductions are specified below.
1. Adjustment for Subsequent-born or Legally Adopted Child
(ren) (Line 1A of Worksheet).
There shall be an adjustment to Weekly Gross Income of parents who have a legal duty or
court order to support children (1) born or legally adopted subsequent to the birthdate(s) of
the child(ren) subject of the child support order and (2) that parent is actually meeting or paying that obligation.
2. Court Orders for Prior born Child(ren) (Line 1B of
Worksheet).
The amount(s) of any court order(s) for child support for prior born children shall be deducted from Weekly Gross Income. This should include court ordered post-secondary education
expenses calculated on an annual basis divided by 52 weeks. A credit shall not be given for
any portion of the order addressing arrearages.
3. Legal Duty of Support for Prior born Child(ren) When No
Court Order Exists (Line 1C of Worksheet).
Where a party has a legal duty to financially support children born prior to the child(ren) for
whom support is being established, and no court order exists, an amount reasonably necessary for such support actually paid, or funds actually spent shall be deducted from weekly
gross income to arrive at weekly adjusted income. This deduction is not allowed for step children.
4. Alimony or Maintenance (Line 1D of Worksheet).
The amount(s) of alimony ordered in decrees from foreign jurisdictions or maintenance
should be deducted from Weekly Gross Income.
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Commentary to Guideline 3C
Determining Weekly Adjusted Income.
After Weekly Gross Income is determined, the next step is to compute weekly adjusted
income (Line 1E of the Worksheet). Certain deductions, discussed below, are allowed
from Weekly Gross Income in arriving at weekly adjusted income.
1. Adjustment of Weekly Gross Income for Subsequent-born or Legally
Adopted Child(ren).
The adjustment should be computed as follows:
STEP 1: Determine the number of children born or legally adopted by the parents subsequent to the birthdate(s) of the child(ren) subject of the child support order and for
whom the parent has a legal duty or court order to support. The parent seeking the adjustment has the burden to prove the support is actually paid if the subsequent child does not
live in the respective parent’s household.
STEP 2: Calculate the subsequent child credit by multiplying the parent’s Weekly Gross
Income by the appropriate factor listed in the table below and enter the product on Line
1A on the Worksheet.
Appropriate factors are:
1 Subsequent child .065
2 Subsequent children .097
3 Subsequent children .122
4 Subsequent children .137
5 Subsequent children .146
6 Subsequent children .155
7 Subsequent children .164
8 Subsequent children .173
EXAMPLE: A noncustodial parent has a Weekly Gross Income, before adjustment, of
$500.00. The custodial parent has a Weekly Gross Income, before adjustment, of
$300.00. An adjustment shall be made to the parents’ respective Weekly Gross Incomes
for the two (2) children born to the noncustodial parent after the birthdates(s) of the child
(ren) subject of the child support order and the one (1) adopted child of the custodial parent, legally adopted after the birthdate(s) of the child(ren) subject of the child support
25
order. The respective subsequent child adjustment to be entered on Line 1A of the Worksheet would be as follows:
Noncustodial………….$500.00 x .097 = $48.50 adjustment
Custodial……………...$300.00 x .065 = $19.50 adjustment
2. Court Orders for Prior born Child(ren).
The party seeking the adjustment for the court ordered child support obligation bears the
burden of establishing the actual existence of the order and the amount of the order.
3. Legal Duty to Support for Prior-born Child(ren) When No Court Order
Exists.
A. Prior Born Child(ren) Not in the Home.
A deduction is allowed for reasonably necessary support actually paid, or funds actually
spent, for the child(ren) born prior to the child(ren) for whom support is being established.
This is true even though that obligation has not been reduced to a court order. The party
seeking the deduction bears the burden of proving the obligation and satisfaction of the
obligation.
The court may consider evidence of those funds paid or routinely spent on behalf of the
prior born child(ren).
For example, paternity of the prior born child was established by execution of a paternity
affidavit and the parents lived together for the first two years of the child’s life. The parties
then separated and negotiated an agreement for the ongoing financial support of the
child, without seeking a court order. Father has routinely paid $50 per week to the mother
of his prior born child and has evidence to support those payments.
B. Prior Born Child(ren) In the Home.
A parent should be permitted to deduct his or her portion of the support obligation for prior
born children living in his or her home. It is recommended that these guidelines be used to
compute a deduction from weekly gross income.
i. Incomes of Both Parents Known: If the actual incomes of both parents of the prior
born child(ren) are known, then the actual incomes should be utilized in calculating the
basic child support obligation for the prior born child(ren). In order to determine the
adjustment to be applied, use the Indiana Child Support Guideline Schedules for
Weekly Support Payments. The percentage share of the basic child support obligation
26
attributable to the parent seeking the adjustment should be considered the legal duty
of support for the prior born child(ren) and the amount placed in Line 1.C., Child Support Obligation Worksheet.
ii. Income of a Parent Unknown: If actual income information for a parent of the prior-born child(ren) is unknown, the court should utilize the known income of the parent
seeking the adjustment for the legal duty to support the prior born child(ren) and attribute zero ($0.00) income to the other parent. In order to determine the adjustment to be
applied, use the Indiana Child Support Guideline Schedules for Weekly Support Payments as the amount placed in Line 1.C., Child Support Obligation Worksheet.
If the parent seeking the adjustment has prior born children with different non-custodial parents whose incomes are unknown, the basic child support obligation shall be
calculated as if the prior born children have the same noncustodial parent and the
adjustment for those prior born children shall be attributed as a single legal duty, rather
than the total of two or more separate and distinct legal duties.
a. For example, the gross weekly income of the parent seeking the adjustment is
$400.00 and there is one prior born child in the home. The gross weekly income for
the other parent of the prior born child is unknown. The other parent’s gross weekly
income would be set at $0.00 to determine the legal duty to support that prior born
child. The legal duty to support that prior born child for the parent seeking the
adjustment would be $68.00 from the Guideline Schedules for Weekly Support Payments.
b. For example, the gross weekly income of the parent seeking the adjustment is
$400.00 and there are two prior born children in the home with different parents.
The gross weekly incomes for those other parents of the prior born children are
unknown. Those other parents’ gross weekly incomes would be set at $0.00 to
determine the legal duty to support those prior born children. The legal duty to support those two prior born children for the parent seeking the adjustment would be
$88.00 from the Guideline Schedules for Weekly Support Payments.
4. Alimony or Maintenance.
The final allowable deduction from Weekly Gross Income in arriving at weekly adjusted
income is for alimony ordered in decrees from foreign jurisdictions or spousal maintenance. These amounts are allowable only if they arise as the result of a court order.
This deduction is intended only for spousal maintenance, not for periodic payments from
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a property settlement although the court may consider periodic payments when determining whether or not to deviate from the guideline amount when ordering support. Refer to
the discussion of temporary maintenance earlier in this commentary. (Line 1D of Worksheet).
Guideline 3D. Basic Child Support Obligation
(Worksheet Line 4).
Effective January 1, 2020
The Basic Child Support Obligation should be determined using the attached Guideline Schedules for Weekly Support Payments. For combined weekly adjusted income amounts falling
between amounts shown in the schedule, basic child support amounts should be rounded to
the nearest amount. The number of children refers to children for whom the parents share
joint legal responsibility and for whom support is being sought, excluding children for whom
Section Two of the Post Secondary Education Worksheet is used to determine support.
Commentary to Guideline 3D
Use of Guideline Schedules.
Combined Weekly Adjusted Income.
After reducing Weekly Gross Income by the deductions allowed above, weekly adjusted
income is computed. The next step is to add the weekly adjusted income of both parties
and take the combined weekly adjusted income to the Guideline schedules for weekly
support payments. In selecting the appropriate column for the determination of the basic
child support obligation, it should be remembered that the number of children refers only
to the number of children of this marriage for whom support is being computed, excluding
children for whom a Post Secondary Education Worksheet is used to determine support.
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Guideline 3E. Additions to the Basic Child Support
Obligation.
Effective January 1, 2020
1. Work-Related Child Care Expense (Worksheet Line 4A).
Child care costs incurred due to employment or job search of both parent(s) should be added
to the basic obligation. It includes the separate cost of a sitter, day care, or like care of a child
or children while the parent works or actively seeks employment. Such child care costs must
be reasonable and should not exceed the level required to provide quality care for the children. Continuity of child care should be considered. Child care costs required for active job
searches are allowable on the same basis as costs required in connection with employment.
The parent who contracts for the child care shall be responsible for the payment to the provider of the child care. For the purpose of designating this expense on the Child Support
Obligation Worksheet (Line 4A), each parent’s expense shall be calculated on an annual basis
divided by 52 weeks. The combined amount shall be added to the Basic Child Support Obligation and each parent shall receive a credit equal to the expense incurred by that parent as
an Adjustment (Line 7 of the Worksheet).
When potential income is attributed to a party, the court should not also attribute work-related child care expense which is not actually incurred.
2. Cost of Health Insurance for Child(ren) (Worksheet Line 4B).
The weekly cost of health insurance premiums for the child(ren) should be added to the basic
obligation whenever either parent actually incurs the premium expense or a portion of such
expense. (Please refer to Guideline 7 for additional information regarding the treatment of
Health Care Expenses)
3. Extraordinary Health Care Expense.
Please refer to Support Guideline 7 for treatment of this issue.
4. Extraordinary Educational Expense.
Please refer to Support Guideline 8 for treatment of this issue.
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Commentary to Guideline 3E
Additions to the Basic Child Support Obligation.
1. Work-Related Child Care Expense (Worksheet Line 4A).
One of the additions to the basic child support obligation is a reasonable child care
expense incurred due to employment, or an attempt to find employment. This amount is
added to the basic child support obligation in arriving at the total child support obligation.
Work-related child care expense is an income producing expense of the parent. Pre-
sumably, if the family remained intact, the parents would treat child care as a necessary
cost of the family attributable to the children when both parents work. Therefore, the
expense is one that is incurred for the benefit of the child(ren) which the parents should
share.
In circumstances where a parent claims the work-related child care credit for tax purposes, it would be appropriate to reduce the amount claimed as work related child care
expense by the amount of tax saving to the parent. The exact amount of the credit may
not be known at the time support is set, but counsel should be able to make a rough calculation as to its effect.
When potential income is attributed to a party, the court should not also attribute a work-related child care expense which is not actually incurred because this expense is highly
speculative and difficult to adequately verify.
2. Cost of Health Insurance for Child(ren) (Worksheet Line 4B).
The weekly out of pocket costs of health insurance premiums only for the child(ren)
should be added to the basic obligation so as to apportion that cost between the parents.
The parent who actually pays that cost then receives a credit towards his or her child support obligation on Line 7 of the Worksheet. (See Support Guideline 3G. Adjustments to
Parent's Child Support Obligation). Only that portion of the cost actually paid by a parent
is added to the basic obligation. If coverage is provided without cost to the parent(s), then
zero should be entered as the amount. If health insurance coverage is provided through
an employer or purchased through the private market, only the child(ren)'s portion should
be added. If the insurance is eligible for a federal tax credit, the amount of the credit
should be subtracted from the premiums paid by the parent. In determining the amount to
be added, only the amount of the insurance cost attributable to the child(ren) subject of
30
the child support order shall be included, such as the difference between the cost of insuring a single party versus the cost of family coverage. In circumstances where coverage is
applicable to persons other than the child(ren) subject of the child support order, such as
other child(ren) and/or a subsequent spouse, the total cost of the insurance premium
shall be prorated by the number of persons covered to determine a per person cost.
3. Total Child Support Obligation (Worksheet Line 5).
Adding work related child care costs, and the weekly cost of health insurance premiums
for the child(ren) to the basic child support obligation results in a figure called Total Child
Support Obligation. This is the basic obligation of both parents for the support of the child
(ren) of the marriage, or approximately what it would cost to support the child(ren) in an
intact household, excluding extraordinary health care and/or extraordinary education
expenses.
Guideline 3F. Computation of Parent's Child Support
Obligation (Worksheet Line 6).
Effective January 1, 2020
Each parent's child support obligation is determined by multiplying his or her percentage
share of total weekly adjusted income (Worksheet Line 2) times the Total Child Support Obligation (Worksheet Line 5).
1. Division of Obligation Between Parents (Worksheet Line 6).
The total child support obligation is divided between the parents in proportion to their
weekly adjusted income. A monetary obligation is computed for each parent. The custodial
parent’s share is presumed to be spent directly on the child. When there is near equal parenting time, and the custodial parent has significantly higher income than the noncustodial
parent, application of the parenting time credit should result in an order for the child support
to be paid from a custodial parent to a noncustodial parent, absent grounds for a deviation.
31
2. Deviation from Guideline Amount.
If, after consideration of the factors contained in IC 31 16 6 1 and IC 31 16 6 2, the court finds
that the Guideline amount is unjust or inappropriate in a particular case, the court shall state
a factual basis for the deviation and proceed to enter a support amount that is deemed
appropriate.
Commentary to Guideline 3F
Computation of Child Support.
1. Apportionment of Support Between Parents.
After the total child support obligation is determined, it is necessary to apportion that obligation between the parents based on their respective weekly adjusted incomes. First, a percentage is formed by dividing the weekly adjusted income of each parent by the total
weekly adjusted income (Line 1E of the Worksheet). The percentages are entered on
Line 2 of the Worksheet. The total child support obligation is then multiplied by the percentages on Line 2 (the percentage of total weekly adjusted income that the weekly adjusted income of each parent represents) and the resulting figure is the child support
obligation of each parent. The noncustodial parent is ordered to pay his or her proportionate share of support as calculated on Line 6 of the Worksheet. Custodial parents
are presumed to be meeting their obligations by direct expenditures on behalf of the child,
so a support order is not entered against the custodial parent.
2. Apportionment of Support When Incapacitated Adult Child has
Earned Income.
Under certain circumstances the earned income of a child may be considered in apportioning support. In calculating a support obligation with respect to an incapacitated adult
child with earned income, the support obligation may be determined by apportioning the
support based upon the relative amount earned by the parents and the child.
3. Deviation from Guideline Amount.
If the court determines that the Guideline amount is unjust, inappropriate, or denies the
obligor a means of self-support at a subsistence level, a written finding shall be made setting forth the factual basis for deviation from the Guideline amount. A simple finding such
as the following is sufficient: "The court finds that the presumptive amount of support calculated under the Guidelines has been rebutted for the following reasons." A pro forma
32
finding that the Guidelines are not appropriate does not satisfy the requirement for a specific finding of inappropriateness in a particular case, which is required in an order to deviate from the Guideline amount. For further discussion of deviation from the Guideline
amount, see also the Commentary to Support Guideline 1.
Guideline 3G. Adjustments to Parent's Child Support
Obligation (Worksheet Line 7).
Effective January 1, 2020
The parent's child support obligation (Worksheet Line 7) may be subject to four (4) adjustments.
1. Obligation from Post Secondary Education Worksheet.
If the parents have a child who is living away from home while attending school, his or her
child support obligation will reflect the adjustment found on Line J of the Post Secondary Education Worksheet (See Support Guideline 8).
2. Weekly Cost of Work-related Child Care Expenses.
A parent who pays a weekly child care expense should receive a credit towards his or her
child support obligation. This credit is entered on the space provided on the Worksheet Line
7. The total credits claimed by the parents must equal the total amount on Line 4A. (See Support Guideline 3E Commentary).
3. Weekly Cost of Health Insurance Premiums for Child(ren).
The parent who pays the weekly premium cost for the child(ren)'s health insurance should
receive a credit towards his or her child support obligation in most circumstances. This credit
is entered on the space provided on the Worksheet Line 7 and will be in an amount equal to
that entered on the Worksheet Line 4B (See Support Guideline 3E Commentary).
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4. Parenting Time Credit.
The court should grant a credit toward the total amount of calculated child support for either
“duplicated” or “transferred” expenses incurred by the noncustodial parent. The proper allocation of these expenses between the parents shall be based on the calculation from a Parenting Time Credit Worksheet. (See Support Guideline 6 Commentary).
5. Effect of Social Security Benefits.
a. Current Support Obligation
1. Custodial parent: Social Security benefits received for a child based upon the disability of
the custodial parent are not a credit toward the child support obligation of the noncustodial
parent. The amount of the benefit is included in the custodial parent’s income for the purpose of calculating the child support obligation, and the benefit is also a credit toward the custodial parent’s child support obligation.
2. Noncustodial parent: Social Security benefits received by a custodial parent, as representative payee of the child, based upon the earnings or disability of the noncustodial parent shall be considered as a credit to satisfy the noncustodial parent’s child support
obligation as follows:
i. Social Security Retirement benefits may, at the court’s discretion, be credited to the noncustodial parent’s current child support obligation. The credit is not automatic. The presence of Social Security Retirement benefits is merely one factor for the court to consider in
determining the child support obligation or modification of the obligation. Stultz v. Stultz,
659 N.E.2d 125 (Ind. 1995).
ii. Social Security Disability benefits shall be included in the Weekly Gross Income of the
noncustodial parent and applied as a credit to the noncustodial parent’s current child support obligation. The credit is automatic.
iii. Any portion of the benefit that exceeds the child support obligation shall be considered
a gratuity for the benefit of the child(ren), unless there is an arrearage.
3. The filing of a petition to modify on grounds a Social Security Disability determination has
been requested will not relieve the parent’s obligation to pay the current support order while
the disability application is pending. Filing of the petition to modify support may entitle the
noncustodial parent to a retroactive reduction in support to the date of filing of the petition
for modification and not the date of filing for the benefits. If the modification of support is
34
granted, any lump sum payment of retroactive Social Security Disability benefits paid shall be
credited toward the modified support obligation.
b. Arrearages
1. Credit for retroactive lump sum payment. A lump sum payment of retroactive Social Security Disability benefits shall be applied as a credit against an existing child support arrearage if
the custodial parent, as representative payee, received a lump sum retroactive payment,
without the requirement of a filing of a Petition to Modify Child Support. However, no credit
should be allowed under the following circumstances:
i. A custodial parent should never be required to pay restitution to a disabled noncustodial
parent for lump sum retroactive Social Security Disability benefits which exceed the
amount of “court-ordered” child support. Any portion of lump sum payments of retroactive Social Security Disability benefits paid to children not credited against the existing
child support arrearage is properly treated as a gratuity to the children. No credit toward
future support should be granted.
ii. No credit shall be given for a lump sum disability payment paid directly to a child who is
over the age of eighteen (18). The dependency benefits paid directly to a child who has
reached the age of majority under the Social Security law, rather than to the custodial parent, as representative payee, do not fulfill the obligations of court-ordered child support.
2. Application of current Social Security Disability benefits. The amount of the benefit which
exceeds the child support order may be treated as an ongoing credit toward an existing
arrearage.
3. In Title IV-D cases there is no credit toward the monies owed to the State of Indiana unless
the retroactive benefit is actually paid to the State of Indiana. The child’s Social Security benefits received and used by the custodial parent will not reduce or be credited against the noncustodial parent's obligation to reimburse the State of Indiana for Title IV-A or Title IV-E
benefits previously paid on behalf of the children.
4. Modification. The award of Social Security Disability benefits retroactive to a specific date
does not modify a noncustodial parent’s child support obligation to the same date. The noncustodial parent’s duty to pay support cannot be retroactively modified earlier than the filing
date of a petition to modify child support. IC 31-16-16-6.
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Commentary to Guideline 3G
It is important to remember the amount of the child’s Social Security benefits that exceed
the current child support order will not be reflected in ISETS as a credit toward an existing
arrearage unless specified in the court order. Unless the credit is recognized in ISETS,
there is a chance that an arrearage notice may be issued administratively and sanctions
could be entered on that arrearage.
Social Security benefits paid to a parent for the benefit of a minor child are included in the
disabled parent’s Gross Weekly Income for purposes of determining child support regardless of which parent actually receives the payment. (See Guideline 3A). This section, 3G
and its commentary, address adjustments to the recommended child support obligation.
Although Social Security benefits are not reflected on Line 7 of the child support Worksheet, the benefit should be considered, and its effect and application shall be included in
the written order for support of that child.
The Guidelines make no change in the law regarding an adjustment for Social Security
Retirement benefits or Supplemental Security Income (SSI). The court has discretion to
allow an adjustment to a parent’s child support obligation based on the amount of Social
Security Retirement benefits paid for the benefit of the child due to that parent’s retirement. The retirement benefit is merely one of the factors that the court should consider
when making an adjustment to the child support obligation. SSI is a means-tested program and the benefit is not included in either parent’s gross income. It therefore should
not be considered an adjustment to either parent’s child support obligation.
In Brown v. Brown, 849 N.E.2d 610 (Ind. 2006), Social Security Disability (SSD)benefits
paid to a child were clearly recognized as earnings of the disabled parent. Id. at 614.
Social Security Disability benefits paid for a child are recognized as income of the disabled parent who earned the benefits and those benefits are included in the Weekly
Gross Income of that parent. See Guideline 3A. It follows then that the payment received
for the benefit of the child should be applied to satisfy the disabled parent’s support obligation. The child support order should state that the SSD benefit received for the child is
credited as payment toward the support obligation. Any portion of the SSD benefit in
excess of the current support obligation is a gratuity, unless there is an arrearage.
The language in Guideline 3.G.5.b.2. directs that the excess SSD benefit may be applied
as payment toward an existing arrearage. Once the arrearage is satisfied, any portion of
the SSD benefit that exceeds the current support obligation is considered a gratuity. The
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Guidelines also change the application of a lump sum SSD payment. SSD is, by definition, a substitution for a person’s income lost due to a recognized disability. Further,
under the Social Security Act, that individual may be entitled to a lump sum benefit retroactive to the date that his or her disability occurred and that caused the disruption in
earnings. This lump sum payment is unique to SSD. The Guidelines now allow the courts
to apply the lump sum SSD benefits toward an existing child support arrearage if the custodial parent, as representative payee, receives a lump sum payment. This credit is appropriate without the requirement of a filing of a Petition to Modify Child Support.
The Guidelines change the law regarding the application of SSD benefits. The holding in
Hieston v. State, 885 N.E.2d 59 (Ind. Ct. App. 2008) and its progeny has been super-
seded by this change. The rationale is that the lump sum payment is merely a method of
payment applied to a past support obligation not paid. The distinction is between modification of support which changes the rate of support, e.g. from $100.00 per week to
$50.00 per week, as opposed to credit for an indirect payment. Modification of a child support obligation still requires the filing of a petition for modification as set forth in Guideline
4.
The lump sum payment is a method of payment that may not be specifically authorized by
express court order but which should be recognized as a payment of support. Indiana
case law establishes that credit can be allowed for payments that do not technically conform to the original support decree. For example, where the obligated parent makes payments directly to the custodial parent rather than through the clerk of the court, the
Supreme Court has recognized these payments when there was sufficient proof to con-
vince a trier of fact that the required payments were actually made. O'Neil v. O'Neil, 535
N.E.2d 523 (Ind. 1989), Nill v. Martin, 686 N.E.2d 116 (Ind. 1997). Proof of the lump sum
SSD benefit payment is not difficult because the Social Security award certificate is a
record easily admitted into evidence as an exception to the hearsay rule under IRE 803(6)
and (8) (reports of a public agency setting forth its regularly recorded activity) and trial
courts are rarely burdened with an evidentiary dispute about what was paid, when or to
whom, once the Social Security records are shared. By contrast, the informal arrangement disputes between parties to modify and reduce the actual amount of weekly support
below that ordered in the divorce decree are actual attempts to retroactively modify the
amount of support, which are prohibited. Similar to the nonconforming payment, the lump
sum payment shall be applied as a credit to an existing child support arrearage.
If there is no child support arrearage, the lump sum payment is considered gratuity. As
long as there is an existing support order, there should never be an order entered that
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requires any excess payment of SSD or the lump sum payment to be paid back to the disabled parent.
The Guidelines exclude from the parent’s Weekly Gross Income any survivor benefits
received by or for other children residing in either parent’s home based on the Social
Security death benefits of a deceased parent of a prior-born child. See Commentary to
Guideline 3(A).
Guideline 4. Modification
Effective January 1, 2020
The provisions of a child support order may be modified only if there is a substantial and continuing change of circumstances which makes the present order unreasonable or the amount
of support ordered at least twelve (12) months earlier differs from the Guideline amount
presently computed by more than twenty percent (20%).
Commentary
Substantial and Continuing Change of Circumstances.
A change in circumstances may include the incarceration of a parent, a change in the
income of the parents, the application of a parenting plan, the failure to comply with a parenting plan, or a change in the expense of child rearing specifically considered in the
Guidelines.
If the amount of support computed at the time of modification is significantly higher or significantly lower than that previously ordered and would require a drastic reduction in a parent’s standard of living, consideration may be given to phasing in the change in support.
This approach would allow the parent affected by the change time to make adjustments in
his or her standard of living. Again, it is not the intent of the Guidelines to drive the parents
into noncompliance by reducing their spendable income below subsistence level.
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Retroactive Modification.
The modification of a support obligation may only relate back to the date the petition to
modify was filed, and not an earlier date, subject to two exceptions: (1) when the parties
have agreed to and carried out an alternative method of payment which substantially complies with the spirit of the decree; or (2) the obligated parent takes the child into the obligated parent’s home and assumes custody, provides necessities, and exercises parental
control for a period of time that a permanent change of custody is exercised.
Emancipation: Support Orders for Two or More Children.
In child support orders issued under these Guidelines, support amounts for two or more
children, are stated as an in gross or total amount rather than on a per child basis. Absent
judicial modification of the order, the total obligation will not decrease when the oldest
child reaches nineteen (19) years of age, or the child is emancipated after the occurrence
of other events. Parents should seek to modify child support orders when the legal obligation to pay child support terminates for any child or any child is emancipated. See Ind.
Code § 31-16-6-6.
The concept of a pro rata delineation of support is generally inconsistent with the economic policy underlying the Guidelines (See "Economic Data Used in Developing
Guidelines" in "Commentary" to Support Guideline 1). That policy recognizes that the
amount of support required for two children is about 1.5 times that required to support one
child. The multiplication factor decreases as the number of children increases. If support
were reduced by one half when the first of two children was emancipated, the remaining
amount of support would be significantly below the Guideline amount for one child at the
same parental income levels.
Parents should seek to modify or terminate a support order when a child(ren) becomes
emancipated under Indiana law.
Guideline 5. Federal Statutes
Effective January 1, 2020
These Guidelines have been drafted in an attempt to comply with, and should be construed
to conform with applicable federal statutes.
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Commentary
Every attempt was made to draft Guidelines for the State of Indiana that would comply
with applicable federal statutes and regulations. Likewise, careful attention was paid to
state law.
Guideline 6. Parenting Time Credit
Effective January 1, 2024
A credit should be awarded for the number of overnights each year that the child(ren) spend
with the noncustodial parent.
Commentary
Analysis of Support Guidelines.
The Indiana Child Support Guidelines are based on the assumption the child(ren) live in
one household with primary physical custody in one parent who undertakes all of the
spending on behalf of the child(ren). There is a rebuttable presumption the support calculated from the Guideline support schedule is the correct amount of weekly child support
to be awarded. The total amount of the anticipated average weekly spending is the Basic
Child Support Obligation (Line 4 of the Worksheet).
The Guideline support schedules do not reflect the fact, however, when both parents exercise parenting time, out-of-pocket expenses will be incurred for the child(ren)’s care.
These expenses were recognized previously by the application of a 10% visitation credit
and a 50% abatement of child support during periods of extended visitation. The visitation
credit was based on the regular exercise of alternate weekend visitation which is equivalent to approximately 14% of the annual overnights. With the adoption of the Indiana
Parenting Time Guidelines, the noncustodial parent’s share of parenting time, if exercised, is equivalent to approximately 27% of the annual overnights. As a result, these revi-
sions provide a parenting credit based upon the number of overnights with the
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noncustodial parent ranging from 52 overnights annually to equal parenting time. As parenting time increases, a proportionally larger increase in the credit will occur.
Analysis of Parenting Time Costs.
An examination of the costs associated with the sharing of parenting time reveals two
types of expenses are incurred by both parents, transferred and duplicated expenses. A
third category of expenses is controlled expenses, that remain the sole obligation of the
parent for whom the parenting time credit is not calculated. This latter category is
assumed to be equal to 14.1% of the Basic Child Support Obligation.
Transferred Expenses.
This type of expense is incurred only when the child(ren) reside(s) with a parent and
these expenses are “transferred” with the child(ren) as they move from one parent’s residence to the other. Examples of this type of expense are food and the major portion of
spending for transportation. When spending is transferred from one parent to the other
parent, the other parent should be given a credit against that parent’s child support obligation since this type of expense is included in the support calculation schedules. When
parents equally share in the parenting, an assumption is made that 35.4% of the Basic
Child Support Obligation reflects “transferred” expenses. The amount of expenses transferred from one parent to the other will depend upon the number of overnights the child
(ren) spend(s) with each parent.
Duplicated Fixed Expenses.
This type of expense is incurred when two households are maintained for the child(ren).
An example of this type of expense is shelter costs which are not transferred when the
child(ren) move(s) from one parent’s residence to the other but remain fixed in each parent’s household and represent duplicated expenditures. The fixed expense of the parent
who has primary physical custody is included in the Guideline support schedules.
However, the fixed expense of the other parent is not included in the support schedules
but represents an increase in the total cost of raising the child(ren) attributed to the parenting time plan. Both parents should share in these additional costs.
When parents equally share in the parenting, an assumption is made that 50% of the
Basic Child Support Obligation will be “duplicated.” When the child(ren) spend(s) less
time with one parent, the percentage of duplicated expenses will decline.
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Controlled Expenses.
This type of expense for the child(ren) is typically paid by the custodial parent and is not
transferred or duplicated. Controlled expenses are items like clothing, education, school
books and supplies, ordinary uninsured health care and personal care. For example, the
custodial parent buys a winter coat for the child. The noncustodial parent will not buy
another one. The custodial parent controls this type of expense. “Education” expenses
include ordinary costs assessed to all students, such as textbook rental, laboratory fees,
and lunches, which should be paid by the custodial parent. The cost of participating in
elective school activities such as sports, performing arts and clubs, as well as related
extracurricular activities are “optional” activities covered by the paragraph on “Other
Extraordinary Expenses” in Guideline 8.
The controlled expenses account for 15% of the cost of raising the child. The parenting
time credit is based on the more time the parents share, the more expenses are duplicated and transferred. The controlled expenses are not shared and remain with the parent
that does not get the parenting time credit. Controlled expenses are generally not a consideration unless there is equal parenting time. These categories of expenses are not pertinent for litigation. They are presented only to explain the factors used in developing the
parenting time credit formula. The percentages were assigned to these categories after
considering the treatment of joint custody by other states and examining published data
from the Bureau of Labor Statistics’ Consumer Expenditure Survey.
Computation of Parenting Time Credit.
The computation of the parenting time credit will require a determination of the annual
number of overnights of parenting time exercised by the parent who is to pay child support, the use of the standard Child Support Obligation Worksheet, a Parenting Time
Table, and a Parenting Time Credit Worksheet.
An overnight will not always translate into a twenty-four hour block of time with all of the
attendant costs and responsibilities. It should include, however, the costs of feeding and
transporting the child, attending to school work and the like. Merely providing a child with
a place to sleep in order to obtain a credit is prohibited.
The Parenting Time Table (Table PT) begins at 52 overnights annually or the equivalent
of alternate weekends of parenting time only. If the parenting plan is for fewer overnights
because the child is an infant or toddler (Section II A of the Parenting Time Guidelines),
the court may consider granting the noncustodial parent an appropriate credit for the
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expenses incurred when caring for the child. If the parenting plan is for fewer overnights
due to a significant geographical distance between the parties, the court may consider
granting an appropriate credit. The actual cost of transportation should be treated as a
separate issue.
If the parents are using the Parenting Time Guidelines without extending the weeknight
period into an overnight, the noncustodial parent will be exercising approximately 96-100
overnights. The actual number of overnights may vary based on differing school cal-
endars.
Parenting Time Table.
The TOTAL column represents the anticipated total out-of-pocket expenses expressed as
a percentage of the Basic Child Support Obligation that will be incurred by the parent who
will pay child support. The total expenses are the sum of transferred and duplicated
expenses. The DUPLICATED column represents the duplicated expenses and reflects
the assumption that when there is an equal sharing of parenting time, 50% of the Basic
Child Support Obligation will be duplicated. The Number of Annual Overnights column will
determine the particular fractions of TOTAL and DUPLICATED to be used in the Parenting Time Credit Worksheet.
From To Total Duplicated
1 51 0.000 0.000
52 55 0.063 0.011
56 60 0.071 0.014
61 65 0.081 0.020
66 70 0.094 0.028
71 75 0.109 0.038
76 80 0.129 0.053
81 85 0.152 0.071
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From To Total Duplicated
86 90 0.180 0.094
91 95 0.213 0.123
96 100 0.253 0.158
101 105 0.297 0.197
106 110 0.344 0.239
111 115 0.392 0.283
116 120 0.438 0.324
121 125 0.481 0.362
126 130 0.518 0.394
131 135 0.549 0.421
136 140 0.575 0.442
141 145 0.597 0.459
146 150 0.615 0.472
151 155 0.629 0.481
156 160 0.641 0.488
161 165 0.651 0.493
166 170 0.659 0.496
171 175 0.667 0.499
176 180 0.673 0.500
181 183 0.682 0.505
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Application of Parenting Time Credit.
Parenting Time Credit is not automatic. The court should determine if application of the
credit will jeopardize a parent’s ability to support the child(ren). If such is the case, the
court should consider a deviation from the credit.
The Parenting Time Credit is earned by performing parental obligations as scheduled and
is an advancement of weekly credit. The granting of the credit is based on the expectation
the parties will comply with a parenting time order.
A parent who does not carry out the parenting time obligation may be subject to a reduction or loss of the credit, financial restitution, or any other appropriate remedy. However,
missed parenting time because of occasional illness, transportation problems or other
unforeseen events should not constitute grounds for a reduction or loss of the credit, or financial restitution.
Consistent with Parenting Time Guidelines, if court action is initiated to reduce the parenting time credit because of a failure to exercise scheduled parenting time, the parents
shall enter mediation unless otherwise ordered by the court.
Contents of Agreements/Decrees.
Orders establishing custody and child support shall set forth the specifics of the parties’
parenting time plan in all cases. A reference to the Indiana Parenting Time Guidelines will
suffice if the parties intend to follow the Guidelines. All such entries shall be accompanied
by a copy of the Child Support Obligation Worksheet and the Parenting Time Credit Worksheet.
In every instance the court shall designate one parent who is receiving support and shall
order payment of uninsured health care expenses.
If the court determines it is necessary to deviate from the parenting time credit, it shall
state its reasons in the order.
Calculating Parenting Time Credit When a Parent Spends Different Number of Overnights With Their Children.
In families with multiple children, a noncustodial parent may not exercise equal amounts
of overnight parenting with all the children. In this case, please use this methodology to
calculate the parenting time credit.
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Step 1: Determine the parenting time credit for the total number of children and each
different set of overnights, assuming all the children are exercising the same number
of overnights.
For example, if the custodial parent makes $850.00 weekly and the noncustodial parent makes $600.00, there are three children and child 1 spends 56 overnights, child 2
spends 120 overnights and child 3 spends 180 overnights, three parenting time credits
will be determined for 3 children at 56 overnights (PTC), 120 overnights (PTC) and
180 overnights (PTC).
Step 2: Average the different overnight parenting time credit dollar amounts.
For example, $28.95 + $134.94 + $206.95 = $370.84 total, divided by 3. The resulting
Parenting Time Credit is $123.61.
Step 3: The averaged parenting time credit shall then be entered on Line 7 of the Child
Support Obligation Worksheet for the noncustodial parent.
The above procedure is consistent with the holding in Blanford v. Blanford, 937 N.E.2d
356 (Ind. Ct. App. 2010).
Split Custody and Child Support.
In those situations where each parent has physical custody of one or more children (split
custody), the child support calculation will require two different worksheets in order to
account for the fact the first child in each home is the most expensive to support, as discussed in the Commentary to Guideline 1.
The suggested manner of computing the Child Support Obligation is as follows:
1. First, compute the support a parent (“Pat”) would pay to the other parent (“Taylor”)
for the child(ren) in Taylor’s custody as if there were no other child(ren). Pat should
receive parenting time credit for overnights with the child(ren) in Taylor’s custody.
2. Next, compute the support Taylor would pay to Pat for the child(ren) in Pat’s custody
as if there were no other child(ren). Taylor should receive parenting time credit for
overnights with the child(ren) in Pat’s custody.
3. Finally, subtract the lesser child support obligation from the greater child support
obligation. The parent who owes the remaining amount pays the difference to the
other parent on a weekly basis. For example, if the first worksheet shows Pat should
46
pay $100.00 per week to Taylor and the second worksheet shows Taylor should pay
$75.00 per week, then Pat should pay Taylor $25.00 per week in child support.
Child Support When Parenting Time is Equally Shared.
A frequent source of confusion in determining child support arises in cases where parents
equally share the parenting time with the children. Parenting time is considered equally
shared when it is 181 to 183 overnights per year. To determine child support in these
cases, either the mother or father must be designated as the parent who will pay the controlled expenses. Then, the other parent is given the parenting time credit. The controlled
expenses remain the sole obligation of the parent for whom the parenting time credit is
not calculated.
When both parents equally share parenting time, the court must determine which parent
will pay the controlled expenses. If, for example, father is the parent paying controlled
expenses, the parenting time credit will be awarded to the mother.
Factors courts should use in assigning the controlled expenses to a particular parent
include the following areas of inquiry:
l Which parent has traditionally paid these expenses.
l Which parent is more likely to be able to readily pay the controlled expenses.
l Which parent more frequently takes the child to the health care provider.
l Which parent has traditionally been more involved in the child's school activities
(since much of the controlled expenses concern school costs, such as clothes,
fees, supplies, and books).
This determination requires a balancing of these and other factors. Once the court
assigns responsibility for these controlled expenses, the court should award the other parent the parenting time credit. When the assignment of the controlled expenses occurs, calculation of the child support in shared custody situations is fairly basic, and is completed
by application of the remainder of these Guidelines.
Cost of Transportation for Parenting Time.
The Parenting Time Guidelines require the noncustodial parent to provide transportation
for the child(ren) at the start of the scheduled parenting time, and the custodial parent to
provide transportation for the child(ren) at the end of the scheduled parenting time. There
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is no specific provision in the Child Support Guidelines for an assignment of costs or a
credit for transportation on the child support worksheet. Transportation costs are part of
the transferred expenses. When transportation costs are significant, the court may
address transportation costs as a deviation from the child support calculated by the Worksheet, or may address transportation as a separate issue from child support. Consideration should be given to the reason for the geographic distance between the parties
and the financial resources of each party. The relocation statute provides that one factor
in modifying child support in conjunction with parent relocation is the hardship and
expense involved for the nonrelocating individual to exercise parenting time.
Guideline 7. Health Care / Medical Support
Effective January 1, 2024
The court shall order one or both parents to provide health insurance when accessible to the
child at a reasonable cost. Health insurance may be public, for example, Medicaid, or Children’s Health Insurance Program (CHIP), Hoosier Healthwise, or private, for example, Affordable Care Act (ACA) or employer-provided.
Accessibility.
Health insurance is accessible if it covers the geographic area in which the child lives. The
court may consider other relevant factors such as provider network, comprehensiveness of
covered services and likely continuation of coverage.
Reasonable Cost.
There is a rebuttable presumption that parents have health insurance available at a reasonable cost. The presumption may be rebutted by demonstrating that the lowest out of
pocket cost of insuring the child(ren) is more than 5% of the parents’ combined gross
incomes. The lowest out of pocket cost health insurance available may be public insurance.
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Cash Medical Support.
When health insurance is not accessible to the child(ren) at a reasonable cost, federal law
requires the court to order the parties to pay cash medical support. Cash medical support is
an amount ordered for medical costs not covered by insurance. The uninsured medical
expense apportionment calculation on the Child Support Obligation Worksheet, satisfies this
federal requirement for a cash medical support order, when incorporated into the court
order.
Uninsured Health Care Expenses.
The data upon which the Guideline schedules no longer include a component for ordinary
health care expenses. The Guideline schedules have been adjusted accordingly. Routine non-prescription personal care expenses such as over-the-counter medications, bandages, and vit-
amins which do not travel with the child and are kept in the purchasing parent’s home are
paid by the parent exercising parenting time when the expense is incurred. The parents shall
share responsibility for uninsured health care expenses in proportion to their incomes. Uninsured health care expenses are defined as any health care expenses remaining after a claim
has been submitted to the child’s health insurance carrier. Uninsured health care expenses
may include, but are not limited to, claims applied to the policy’s deductible, claims in excess
of policy limits, or the patient’s responsibility after payments or discounts from the insurance
carrier have been applied.
To request contribution from the other parent, copies of all documentation relating to the
insurance claim and expenses paid or incurred by a parent must be provided to the other parent within thirty (30) days of receipt or the expense may be ineligible for contribution.
Expenses paid at the time of service shall be submitted within thirty (30) days of the receipt of
service.
Birth Expense.
Upon the establishment of paternity, the court shall order the father to pay at least fifty percent (50%) of the reasonable expenses of the mother’s pregnancy and childbirth, as part of
the court’s decree in child support actions. The costs to be included in apportionment are
pre-natal care, delivery, hospitalization, other necessary and reasonable expenses incurred in
connection with the child’s birth; post-partum expenses; and post-natal care.
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Commentary
Health Insurance Coverage and Costs.
The court is federally mandated to order parents to obtain health insurance if accessible
at a reasonable cost. The rebuttable presumption that all children have insurance available at a reasonable cost recognizes (1) both public and private insurance can be used to
satisfy the federal mandate to insure children, (2) the availability of guaranteed accept-
ance for policies, and (3) the availability of tax credits for the purpose of obtaining health
insurance.
Health insurance coverage should normally be provided by the parent who can obtain the
most comprehensive coverage at the least out of pocket cost. The parents bear the burden of demonstrating to the court the out of pocket cost of health insurance for the child
(ren) exceeds 5% of the parents’ combined gross incomes. A parent shall provide the
court with proof of existing public or private health insurance for the child(ren) through an
employer, a retirement plan, Tricare, a Veteran’s Health Care Program, Medicaid, or the
Children’s Health Insurance Program (CHIP). If the child is not currently covered, the parent must provide the court with proof of the cost of health insurance. (Please refer to
Guideline 3, E. 2. for additional information regarding determining the cost of insurance
coverage.)
Where one or both parents have a history of changing jobs and/or health insurance providers both parents may be ordered to carry health insurance when it becomes available
at a reasonable cost to the parents. Where one parent has a history of maintaining consistent insurance coverage for the child(ren), there may be no need to order both parents
to provide health insurance for the child(ren).
Parental Self-Monitoring and Compliance.
Parents should cooperate with one another to ensure the child(ren) remain insured at all
times. The court should order the parent providing health insurance to show proof of coverage; provide insurance cards, claim forms, website addresses, and any other material
to permit claims to be filed with the insurance carrier; and give notice of any coverage
changes, including termination of coverage, to the other parent. See Indiana Parenting
Time Guidelines I, D. paragraph 5.
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Apportionment of Uninsured Health Care Expenses.
An earlier economic model estimated uninsured health care expenses to be 6% of the
Basic Child Support Obligation. That model is out-of-date and is no longer utilized in the
development of the current Guideline support schedule. In addition, the former “6% Rule”
often required burdensome record-keeping and proved to require excessive use of judicial resources to enforce. Consequently, the Guidelines require the parent exercising parenting time bear the cost of routine non-prescription personal care expenses which are
not normally submitted to the child’s health insurance carrier for payment or reimbursement. These expenses are part of the basic child support obligation and the parenting time credit. When a claim is submitted to the health insurance carrier, the parties
should contribute to the uninsured portion of the claim in proportion to their incomes as
shown in the Child Support Obligation Worksheet.
As a practical matter, it may be wise to spell out with specificity in the order what uninsured expenses are covered and a schedule for the periodic payment of these expenses.
For example, a chronic long-term condition might necessitate weekly payments of the
uninsured expense. The order may include any reasonable and medically necessary medical, dental, orthodontic, hospital, vision, pharmaceutical and psychological expenses for
the child(ren). The court may consider the reasonableness of the use of out-of-network
providers. The order may exclude from contribution any claims rejected for failure to
obtain preapproval for particular procedures or health care providers.
There are also situations where major health care costs are incurred which may require
the parents to pay the provider for the amount not covered by insurance over time, for
example, long term orthodontic treatment, major injuries or long-term chronic conditions.
The apportionment of the uninsured health care expenses applies to expenses actually
paid by the parents.
Birth Expenses.
There is no statute of limitations barring recovery of birthing expenses, providing the
paternity action is timely filed. The court should be very careful to be sure the claimed
expenses are reasonable. Birthing expenses include both the expenses incurred by the
child as well as by the mother, providing they are directly related to the child’s birth. Under
current law, both postpartum and postnatal expenses are now reimbursable, as well as
other necessary and reasonable expenses incurred in connection with the child’s birth.
The father must be ordered to pay at least fifty percent (50%) of the expenses, although
the court has discretion to order father to pay a higher percentage.
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Guideline 8. Extraordinary Expenses
Effective January 1, 2020
Extraordinary Educational Expenses.
The data upon which the Guideline schedules are based include a component for ordinary
educational expenses. Any extraordinary educational expenses incurred on behalf of a child
shall be considered apart from the total Basic Child Support Obligation.
Extraordinary educational expenses may be for elementary, secondary or post-secondary
education, and should be limited to reasonable and necessary expenses for attending private
or special schools, institutions of higher learning, and trade, business or technical schools to
meet the particular educational needs of the child.
Commentary
Parents should consider whether an educational support order is necessary or appropriate to address educational needs prior to the child reaching nineteen (19) years of age.
a. Elementary and Secondary Education.
If the expenses are related to elementary or secondary education, the court may want to consider whether the expense is the result of a personal preference of one parent or whether
both parents concur; whether the parties would have incurred the expense while the family
was intact; and whether or not education of the same or higher quality is available at less
cost.
b. Post-Secondary Education.
The authority of the court to award post-secondary educational expenses is derived from IC
31 16 6 2. It is discretionary with the court to award post-secondary educational expenses
and in what amount. In making such a decision, the court should consider post-secondary
education to be a group effort, and weigh the ability of each parent to contribute to payment
of the expense, as well as the ability of the student to pay a portion of the expense.
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When determining whether or not to award post-secondary educational expenses, the court
should consider each parent’s income, earning ability, financial assets and liabilities. If the
expected parental contribution is zero under Free Application for Federal Student Aid
(FAFSA), the court should not award post-secondary educational expenses. If the court
determines an award of post-secondary educational expenses would impose a substantial financial burden, an award should not be ordered.
If the court determines that an award of post-secondary educational expenses is appropriate,
it should apportion the expenses between the parents and the child, taking into consideration the incomes and overall financial condition of the parents and the child, education
gifts, education trust funds, and any other education savings program. The court should also
take into consideration scholarships, grants, student loans, summer and school year employment and other cost reducing programs available to the student. These latter sources of
assistance should be credited to the child's share of the educational expense unless the court
determines that it should credit a portion of any scholarships, grants and loans to either or
both parents’ share(s) of the education expense.
Current provisions of the Internal Revenue Code provide tax credits and preferences which
will subsidize the cost of a child's post-secondary education. While tax planning on the part of
all parties will be needed to maximize the value of these subsidies, no one party should dis-
proportionately benefit from the tax treatment of post-secondary expenses. Courts may consider who may be entitled to claim various education tax benefits and tax exemptions for the
minor child(ren) and the total value of the tax subsidies prior to assigning the financial
responsibility of post-secondary expenses to the parents and the child.
A determination of what constitutes educational expenses will be necessary and will generally include tuition, books, lab fees, course related supplies, and student activity fees. Room
and board may be included when the child does not reside with either parent.
The impact of an award of post-secondary educational expenses is substantial upon the custodial and non custodial parent and a reduction of the Basic Child Support Obligation attributable to the child under the age of nineteen years will be required when the child does not
reside with either parent.
The court should require that a student maintain a certain minimum level of academic performance to remain eligible for parental assistance and should include such a provision in its
order. The court should also consider requiring the student or the custodial parent provide
the noncustodial parent with a copy of the child’s high school transcript and each semester or
trimester post-secondary education grade report.
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The court may limit consideration of college expenses to the cost of state supported colleges
and universities or otherwise may require that the income level of the family and the achieve-
ment level of the child be sufficient to justify the expense of private school.
Commentary
Time for Filing Petition for Post-Secondary Educational Expenses. There is a distinct difference between an order for child support and an order for post-secondary educational
expenses. An order for educational expenses can continue after an order for child support
has ended. If an order for child support was issued before July 1, 2012, a petition for educational support can be filed until the child reaches twenty-one (21) years of age. If an
order for child support was issued or modified after June 30, 2012, a petition for educational support must be filed before the child reaches nineteen (19) years of age.
c. Use of Post-Secondary Education Worksheet.
The Worksheet makes two calculations. Section One calculates the contribution of each parent for payment of post-secondary education expenses based upon his or her percentage
share of the weekly adjusted income from the Child Support Obligation Worksheet after contribution from the student toward those costs. Notwithstanding this calculation, the court
retains discretion to award and determine the allocation of these expenses taking into consideration the ability of each parent to meet these expenses and the child’s reasonable ability
to contribute to his or her educational expenses. The method of paying such contribution
should be addressed in the court's order.
In situations when the student, under age nineteen (19), remains at home with the custodial
parent while attending an institution of higher learning, generally no reduction to the non-custodial parent's support obligation will occur and Section Two of the Worksheet need not be
completed.
Section Two determines the amount of each parent's weekly support obligation for the student who does not live at home year round. The amount attributable to the student while at
home has been annualized to avoid weekly variations in the order. It further addresses the
provisions of IC 31 16 6 2(b) which require a reduction in the child support obligation when
the court orders the payment of educational expenses which are duplicated or would otherwise be paid to the custodial parent. In determining the reduction, the student is treated as
emancipated. This treatment recognizes that the diminishing marginal effect of additional
children is due to economies of scale in consumption and not the age of the children. A
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second child becomes the "first child" in terms of consumption and the custodial parent will
receive Guideline child support on that basis.
Section Two applies when the parties' only child attending school does not reside with the
custodial parent while attending school, as well as when the parties have more than one child
and one resides away from home while attending school and the other child(ren) remain at
home.
Line E of the Worksheet determines the percentage of the year the student lives at home.
Line F is used to enter the Basic Child Support Obligation, from the Guideline Schedules for
all of the children of the parties including the student who does not live at home year round.
Line G is used to enter the amount of support for those children who are not living away from
home. If the student is the only child, Line G will be $0.00. The difference between Lines F and
G is the total support obligation attributable to the student. This is entered on Line H. By multiplying the percentage of the year the student lives at home, times the support obligation
attributable to the student, the Worksheet pro rates to a weekly basis the total support obligation attributed to the student. This is computed on Line I and the result is included in the
uninsured health care expense calculation. The parents' pro rata share of this obligation is
computed in Line J. This result is included in section 7 of the Child Support Obligation Worksheet.
1. The One Child Situation. When the parties' only child is a student who does not live at
home with the custodial parent while attending school, Section Two establishes the
weekly support obligation for that child on Line I. The regular Child Support Obligation
Worksheet should be completed through Line 5 for that child and the annualized obligation from Line J of the Post-Secondary Education Worksheet is entered on Line 7 with an
explanation of the deviation in the order or decree.
2. The More Than One Child Situation. When the parties have more than one child, Section
Two requires the preparation of a regular Child Support Obligation Worksheet applicable
only to the child(ren) who regularly reside with the custodial parent, and for a determination of that support obligation. The annualized obligation from Line J of the Post-Secondary Education Worksheet is then inserted on Line 7 of the regular support Worksheet
as an addition to the Parent's Child Support Obligation on Line 6. An explanation of the
increase in the support obligation should then appear in the order or decree.
In both situations the Child Support Obligation Worksheet and the Post-Secondary Education
Worksheet must be filed with the court. This includes cases in which agreed orders are submitted.
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When more than one child lives away from home while attending school, Section One of the
Post-Secondary Education Worksheet should be prepared for each child. However, Section
Two should be completed once for all children living away from home while attending school.
The number used to fill in the blank in Line E should be the average number of weeks these
children live at home. For example, if one child lives at home for ten (10) weeks and another
child lives at home for sixteen (16) weeks, the average number of weeks will be thirteen (13).
This number would then be inserted in the blank on Line E which is then divided by 52
(weeks).
Commentary
With the modification of the age of emancipation from age twenty-one (21) to age nineteen (19), Section Two of the Post-Secondary Education Worksheet will only be applicable in a limited number of cases. However, it remains a valuable tool to calculate child
support for a child under age nineteen (19) who does not reside with either parent during
the school year but returns to the home of the custodial parent during school breaks and
recess. Section Two of the Post-Secondary Education Worksheet should not be utilized
once the child attains age nineteen (19).
Other Extraordinary Expenses.
The economic data used in developing the Child Support Guideline Schedules do not include
components related to those expenses of an “optional” nature such as costs related to summer camp, soccer leagues, scouting and the like. When both parents agree that the child(ren)
may participate in optional activities, the parents should pay their pro rata share of these
expenses from line 2 of the Child Support Obligation Worksheet. In the absence of an agreement relating to such expenses, assigning responsibility for the costs should take into
account factors such as each parent’s ability to pay, which parent is encouraging the activity,
whether the child(ren) has/have historically participated in the activity, and the reasons a parent encourages or opposes participation in the activity. If the parents or the court determine
that the child(ren) may participate in optional activities, the method of sharing the expenses
shall be set forth in the entry.
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Commentary
The costs of participating in elective school activities such as sports, performing arts and
clubs, including the costs of participating in related extracurricular activities, are “Other
Extraordinary Expenses.”
Guideline 9. Accountability, Tax Exemptions, Rounding
Support Amounts
Effective January 1, 2020
Accountability of the Custodial Parent for Support Received.
Quite commonly noncustodial parents request, or even demand, that the custodial parent
provide an accounting for how support money is spent. While recognizing that in some
instances an accounting may be justified, the Committee does not recommend that it be
routinely used in support orders. The Indiana Legislature recognized that an accounting may
sometimes be needed when it enacted IC 31 16 9 6.
At the time of entering an order for support, or at any time thereafter, the court may make an
order, upon a proper showing of the necessity, requiring the spouse or other person receiving such support payments to render an accounting to the court of future expenditures upon
such terms and conditions as the court shall decree.
It is recommended that an accounting be ordered upon a showing of reasonable cause to
believe that child support is not being used for the support of the child. This provision is prospective in application and discretionary with the court. An accounting may not be ordered as
to support payments previously paid.
A custodial parent may be able to account for direct costs (clothing, school expenses, music
lessons, etc.) but it should be remembered that it is extremely difficult to compile indirect
costs (a share of housing, transportation, utilities, food, etc.) with any degree of accuracy. If a
court found that a custodial parent was diverting support for his or her own personal use, the
remedy is not clear. Perhaps, the scrutiny that comes with an accounting would itself resolve
the problem.
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Tax Exemptions.
Development of these Guidelines did not take into consideration the awarding of the income
tax exemption. Instead, it is required each case be reviewed on an individual basis and that a
decision be made in the context of each case. Judges and practitioners should be aware that
under current law the court cannot award an exemption to a parent, but the court may order
a parent to release or sign over the exemption for one or more of the children to the other
parent pursuant to Internal Revenue Code § 152(e). To effect this release, the parent releas-
ing the exemption must sign and deliver to the other parent I.R.S. Form 8332, Release of
Claim to Exemption for Child of Divorced or Separated Parents. The parent claiming the
exemption must then file this form with his or her tax return. The release may be made, pursuant to the Internal Revenue Code, annually, for a specified number of years or per-
manently. Courts shall include in the support order that a parent may only claim an
exemption if the parent has paid at least ninety-five percent (95%) of their court ordered support for the calendar year in which the exemption is sought by January 31 of the following
year. Shifting the exemption for dependents does not alter the filing status of either parent.
A court is required to specify in a child support order which parent may claim the child(ren)
as dependents for tax purposes. In determining when to order a release of exemptions, it is
required that the following factors be considered:
(1) the value of the exemption at the marginal tax rate of each parent;
(2) the income of each parent;
(3) the age of the child(ren) and how long the exemption will be available;
(4) the percentage of the cost of supporting the child(ren) borne by each parent;
(5) the financial aid benefit for post-secondary education for the child(ren);
(6) the financial burden assumed by each parent under the property settlement in the
case; and
(7) any other relevant factors, (including health insurance tax subsidies or tax penalties
under the Affordable Care Act).
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Commentary
Under the Affordable Care Act, premium tax subsidies, dependent tax exemptions, and
tax penalties for failure to provide health insurance are inextricably linked. Problems can
arise when a parent purchases health insurance through the health insurance mar-
ketplace under the Affordable Care Act and needs access to premium tax subsidies in
order to make the insurance affordable. Only the parent who claims a child as a dependent on a federal tax return is eligible for the subsidies and liable for the tax penalties.
Rounding child support amounts.
The amount of child support entered as an order may be expressed as an even amount, by
rounding to the nearest dollar. For example, $50.50 is rounded to $51.00 and $50.49 is rounded to $50.00.
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Provenance
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