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Child Support Guidelines, Worksheet, and Chart of Basic Child Support Orders as of February 15, 2002 |
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| January
30, 2002
David L. Yas Dear Mr. Yas: The Massachusetts Trial Court has
recently
undertaken a statutory review of the Child Support Guidelines most
recently promulgated in
January 1998. Based
on a critical
review of written comments received, extensive testimony received at
five The formula has been adjusted to address concerns about the inadequacy of orders for children of low income obligors, and what was perceived to be excessive support at higher income levels, particularly for one child. Adjustments were also made to the maximum gross income to which the Guidelines apply, the custodial parent income disregard, and the age add-on for children age 13 or older. A copy of the amended Guidelines, which become effective on February 15, 2002, is enclosed. For the benefit of the bar, I ask that Lawyers Weekly publish these amended Guidelines. The Guidelines are also available on the Trial Court web site, www.state.ma.us/courts.Thank you. Sincerely, Barbara A. Dortch-OkaraChief Justice for Administration and Managemen t |
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ADMINISTRATIVE OFFICE OF THE TRIAL COURT BOSTON 02108 CHILD SUPPORT GUIDELINES The attached CHILD SUPPORT GUIDELINES supersede any previous Guidelines and are effective February 15, 2002. _______________________________________________ Barbara A. Dortch-Okara Chief Justice for Administration and Management COMMONWEALTH
OF
MASSACHUSETTS CHILD SUPPORT GUIDELINES N.B.
THESE GUIDELINES APPLY TO
CURRENT CHILD
SUPPORT ONLY. THEY DO NOT APPLY TO ALIMONY, THE DIVISION OF MARITAL PROPERTY,
THE PAYMENT
OF ARREARS, RESTITUTION, OR REIMBURSEMENT, NOR DO THEY APPLY WHERE THE PARTIES
HAVE MADE
AN AGREEMENT WHICH IS APPROVED BY THE COURT AND IS FOUND BY THE COURT TO
BE FAIR
AND REASONABLE, AND MAKES ADEQUATE PROVISION FOR THE SUPPORT OF THE
CHILD.
THERE
SHALL BE A PRESUMPTION THAT
THESE GUIDELINES
APPLY, ABSENT AGREEMENT OF THE PARTIES,
IN ALL CASES SEEKING THE
ESTABLISHMENT
OR MODIFICATION OF A CHILD SUPPORT ORDER. A THESE REVISED GUIDELINES, IN AND OF THEMSELVES, DO NOT CONSTITUTE A SUFFICIENT CHANGE OF CIRCUMSTANCES TO WARRANT A MODIFICATION OF THE CHILD SUPPORT ORDER. The child support guidelines are formulated to be used by the justices of the Trial Court, whether the parents of the children are married or unmarried, in setting temporary, permanent or final orders for current child support, in deciding whether to approve agreements for child support, and in deciding cases that are before the court to modify existing orders. A modification may be allowed upon showing a discrepancy of 20% or more between an established order and a proposed new order calculated under these guidelines. The presumption establishing a proposed new order may be rebutted in cases where the amount of support required under the guidelines is due to the fact that the amount of the current support order resulted from a rebuttal of the guideline amount or by an allowance of an agreement of the parties and there has not been a change in the circumstances which resulted in a rebuttal of the guideline amount. The guidelines are intended to be of assistance to members of the bar and to litigants in determining what level of payment would be expected of them given the relative income levels of the parties. In all orders where an order for child support is requested, a guideline worksheet must be filled out, regardless of the income of the parties. In establishing these guidelines, due consideration has been given to the following principles:
1.To minimize the economic
impact on
the child of family breakup; I. INCOME DEFINITION A.
For purposes of these
guidelines income
is defined as gross income from whatever source. Those sources include,
but are
1.salaries and
wages (including overtime and tips) and income from self-employment
(except
in certain instances, see B below) B. In individual cases, the court may choose to disregard overtime income or income derived from a second job. However, consideration of such income may be appropriate in certain instances such as those where such income constituted a regular source of income when the family was intact.
II. FACTORS TO BE CONSIDERED IN SETTING THE CHILD SUPPORT ORDER 1. RELATIONSHIP TO ALIMONY OR SEPARATE MAINTENANCE PAYMENTS So long as the standard of living of the children is not diminished, these guidelines do not preclude the court from deciding that any order be denominated in whole or in part as alimony or as a separate maintenance payment. It is the responsibility of counsel representing the parties to present the tax consequences of proposed orders to the court. 2. CLAIMS OF PERSONAL EXEMPTIONS FOR CHILD DEPENDENTS In
setting a support order, the
court may make
an order regarding the claims of personal exemptions for child
dependents
between the parties to the extent permitted by law. The
guidelines recognize the
principle that,
in many instances, to maintain a domicile and a reasonable standard of
living for the minor children, the custodial parent will choose to
work.
In those cases, a disregard of gross income of the custodial parent is
to be applied up to a maximum of $20,000. The formula in these
guidelines
is intended to be adjusted where the income of the custodial parent
exceeds
the $20,000 disregard after consideration of day care expenses.
These
guidelines are also
intended to ensure
a minimum subsistence level for those non-custodial parents whose income
Where the court makes a determination that either or both of the parties is either purposely unemployed or underemployed, the section of this guideline entitled ATTRIBUTION OF INCOME should be consulted. These guidelines are not meant to apply where the combined gross income of the parties exceeds $135,000 or where the gross income of the non-custodial parent exceeds $100,000. In cases where income exceeds these limits, the court should consider the award of support at the $100,000/$135,000 level as a minimum presumptive level of support to be awarded. Additional amounts of child support may be awarded at the judge’s discretion. 4. CUSTODY AND VISITATION 1. Custody
These guidelines are based upon traditional custody and visitation arrangements. Where the parties agree to shared physical custody or the court determines that shared physical custody is in the best interests of the children, these guidelines are not applicable. The guidelines are also not meant to apply for cases in which there is split physical custody, i.e., each parent has physical custody of one or more children. 1. Visitation These guidelines recognize that
children must
be allowed to enjoy the society and companionship of both parents to the
greatest extent possible. The court
may adjust
the amount of child support beyond the 2 percent range (see Basic Order,
In some instances the
non-custodial parent
may incur extraordinary travel-related expenses in order to exercise
court
ordered visitation rights. To foster parental involvement with the
children,
the court may wish to consider such extraordinary 5. CHILD CARE CREDIT The basic child support obligation set out in the guidelines includes the non-custodial parent’s share of child care expenses. Child care expenses are not seen as a separate support item and responsibility for them resides with the custodial parent. The reasonable cost of child care (costs as defined by 26 USC 21, Internal Revenue Service Code Section 21) actually paid is to be subtracted from the custodial parent’s gross income before the disregard formula is applied. 6. AGE OF THE CHILDREN To reflect the costs of raising children, age has been broken down into three groups: 0-12, 13-18, and over 18. A single adjustment to the basic order should be made based on the age of the oldest child for whom support is to be ordered. The support order where the oldest child is 12 or under should be the basic support order according to the schedule. Where the oldest child is between the ages of 13 and 18, the order should be increased by 10 percent of the basic order amount. For cases involving children over the age of 18, tothe extent permitted by the General Laws, the amount of the order, if any, will be left to the Court’s discretion. Where the parties file an agreement with the court that allows for private payment between the parties, it is suggested that the incremental age issue be addressed in the agreement. 7. HEALTH INSURANCE, UNINSURED, AND EXTRAORDINARY MEDICAL EXPENSES 1) Health Insurance When the court makes an order for child support, the court shall determine whether the obligor under the order has health insurance on a group plan available to him/her through an employer or organization or has health insurance or other health coverage available to him/her at reasonable cost that may be extended to cover the child for whom support is ordered. When the court makes a determination that the obligor has such coverage, the court shall include in the support order a requirement that the obligor exercise the option of additional coverage in favor of such child, unless the obligee has already provided such coverage for the child at a lesser cost (except for health insurance funded under public assistance programs), or has and prefers to continue such coverage irrespective of cost. If family health coverage is to
be provided
by the obligor, the support order should be reduced by one half the
cost
of family coverage. It is the
responsibility
of the
obligor under the support order who is seeking such a reduction in the
order to If family health coverage is provided by the obligee, the support order should be increased by one half the cost of the coverage. It is the responsibility of the obligee who is seeking an increase in the order to produce proof satisfactory to the court of the existence of such family coverage under the plan, or no such increase shall be allowed. However, there shall be no increase if the obligee has a preexisting family health insurance policy which could be amended to name the additional dependents at no cost to the obligee. Should health insurance not be provided for any period for which it is ordered, the increase allowed for the premium payment shall be revoked and the order shall be decreased during the period when health insurance is not provided. 2) Routine Uninsured Medical and Dental Expenses The custodial parent shall be responsible for the payment of the first $100 per child per year for routine medical and dental expenses. For amounts above that limit, the court shall allocate costs on a case by case basis. No reduction in the child support order should be allowed. 3) Uninsured Extraordinary Medical and Dental Expenses The payment of uninsured extraordinary medical and dental expenses incurred by the minor children, absent agreement of the parties, shall be treated on a case by case basis. (Example: orthodontia, psychological/psychiatric counseling, etc.) In such cases, where the court makes a determination that such medical and dental services are necessary and are in the best interests of the child, consideration toward a reduction in the child support order should be given. 8. ATTRIBUTION OF INCOME If the court makes a determination that either or both parties is earning substantially less than he or she could through reasonable effort, the court may consider potential earning capacity rather than actual earnings. In making this determination, the court shall take into consideration the education, training, and past employment history of the party. These standards are intended to be applied where a finding has been made that the party is capable of working and is unemployed, working part-time or is working a job, trade, or profession other than that for which he/she has been trained. This determination is not intended to apply to a custodial parent with children who are under the age of six living in the home. 9. PRIOR ORDERS FOR SUPPORT To the extent that prior orders for spousal and child support are actually being paid, the court should deduct those payments from the gross income before applying the formula to determine the child support order. This section applies only to orders for child support for children other than those who are the subject of the pending action. 10. EXPENSES OF SUBSEQUENT FAMILIES In instances where the
non-custodial parent
has remarried and has children by a subsequent marriage, the court
should examine such circumstances
closely
to determine
in the allocation of available resources whether consideration beyond
Part
II Section I (Prior Orders of Support) should be given when the
custodial
parent of children borne of the first marriage, or subsequent marriages appears before
the court
seeking a modification of the existing child support order. Expenses of
a subsequent family may be used as
a
defense
to a request to modify an order seeking an increase in the existing
order,
but such expenses should not be considered a reason to decrease
existing
prior orders. In actions pursuant to G.L. c.209C, this paragraph shall be construed to
apply equally
to children born out of wedlock. 1. BASIC ORDER The basic child support obligation, based upon the income of the non-custodial parent is as follows: GROSS WEEKLY INCOME NUMBER OF CHILDREN 1 2 3 $ 0-$100 Discretion of the court, but not less than $80 per month $101-$280 21% 24% 27% $281-$750 $59 + 23% $67 + 28% $76 + 31% (% refers to all dollars over $280) $751-max $167 + 25% $199 + 30% $222 + 33% (% refers to all dollars over $750) For children in excess of 3 covered by the order, the support shall be no less than that for 3 children; should a judge order support at the 3 child level, written findings shall describe the circumstances of the particular case which warrant the minimum order. Within the discretion of the court, and in consideration of the totality of the circumstances of the parties, the Basic Order may be either increased or decreased by 2%. An adjustment of 2% shall not be considered a deviation. 2. AGE DIFFERENTIAL The above orders are to be increased to reflect the cost of raising older children. The following is intended to beapplied to the age of the oldest child in the household for whom support is sought under the pending action. AGE OF OLDEST CHILD PERCENTAGE INCREASE 0-12 Basic
Order Applies 3. CUSTODIAL PARENT INCOME ADJUSTMENT Where the custodial parent works
and earns
income in excess of $20,000 after consideration of child care expenses,
the CHILD
SUPPORT GUIDELINES
WORKSHEET
Court Docket
#:__________________________ All provisions of the Guidelines should be reviewed prior to the completion of the worksheet. These Guidelines will apply (absent a prior agreement acceptable to both parties) in cases where combined gross income of both parties does not exceed $135,000 and where the gross income of the non-custodial parent does not exceed $100,000. Worksheets shall be completed for all cases. 1. BASIC ORDER a. Non custodial gross weekly income (less prior support orders actually paid for child/family other than the family seeking this order) b. Basic Child Support Order from chart (pp. 8- 11) (A) __________ 2. ADJUSTMENT FOR AGE OF CHILDREN a. If age of oldest child is 13 - 18, calculate 10% times (A) __________ b. Adjusted order (A) + (2 a) (B)____________ 3. CUSTODIAL PARENT INCOME ADJUSTMENT a. Custodial parent gross income (annual) __________ b. Less $20,000 - $20,000 c. Less annual child care cost - ________ d. Custodial adjusted gross __________ e. Non custodial gross (annual) __________ f. Total available gross (d ) +(e) __________ g. Line 3(d) _________ Line 3 (f)__________ h. 3 (d) divided by 3 (f) ________ % i. Adjustment for custodial income ( Line 3 h %) X (B) (C) ____________ 4. CALCULATION OF FINAL ORDER a. Adjusted order, (B) above (B)___________ b. Less adjustment for (C) above (C) - _________ c. Less 50% weekly cost to obligor of family group health insurance [Section G. 1] - ___________ Or Plus 50% weekly cost of obligee’s family group health insurance [Section G. 1] + ___________ 5. WEEKLY SUPPORT ORDER (B) - (C) + 4 (c) $ SAMPLE
WORKSHEET
Court Docket #: 02D0109 Date Worksheet Completed: May 3, 2002 Non custodial parent gross annual income $40,000 ($769/week) Weekly support paid - child of prior marriage $40 Custodial parent gross annual income $28,000 2 Children covered by order, ages 6 and 8 Annualized day care cost $4,160 Non custodial weekly cost family group health insur. $24 1. BASIC ORDER a. Non custodial gross weekly income (less prior support orders actually paid for child/family other than the family seeking this order) 729 b. Basic Child Support Order from chart (pp.8 - 11) (A) 193 2. ADJUSTMENT FOR AGE OF CHILDREN a. If
age of oldest child is 13 -
18, b.
Adjusted order (A) + (2 a) (B)
193
3. CUSTODIAL PARENT INCOME ADJUSTMENT a. Custodial parent gross income (annual) 28,000 b. Less $20,000 - $20,000 c. Less annual child care cost - 4,160 d. Custodial adjusted gross 3,840 e.
Non
custodial gross (annual)
40,000
f. Total available gross (d ) +(e) 43,840 g. Line 3(d) 3840 Line 3 (f) 43840 h. 3 (d) divided by 3 (f) 09 % i.
Adjustment for custodial
income
( Line 3 h %) X (B) (C) 17 4. CALCULATION OF FINAL ORDER a. Adjusted order, (B) above (B) 193 b. Less adjustment for (C) above (C) - 17 c. Less 50% weekly cost to obligor of familygroup health insurance [Section G. 1] - 12 Or Plus 50% weekly cost of obligee’s familygroup health insurance [Section G. 1] + 5. WEEKLY SUPPORT ORDER (B) - (C) + 4 (c) $ 164 |
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