
|
|
|
Massachusetts
|
|
|
||
|
|
||||
|
.January 30, 2002
David L. Yas Editor-in-Chief Massachusetts Lawyers Weekly 41 West Street Boston, MA 02111 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 public forums statewide, data analysis and consultation with experts, amendments have been made to the existing Guidelines. 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-Okara Chief Justice for Administration and Management |
||||
![]() |
||||
| COMMONWEALTH
OF MASSACHUSETTS 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 ADMINISTRATIVE OFFICE OF THE TRIAL COURT 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;
2.To encourage joint parental responsibility for child support in proportion to, or as a percentage of income; 3.To provide the standard of living the child would have enjoyed had the family been intact; 4.To meet the child’s survival needs in the first instance, but to the extent either parent enjoys a higher standard of living to entitle the child to enjoy that higher standard; 5.To protect a subsistence level of income of parents at the low end of the income range whether or not they are on public assistance; 6.To take into account the non-monetary contributions of both the custodial and non-custodial parents; 7.To minimize problems of proof for the parties and of administration for the courts; 8.To allow for orders and wage assignments that can be adjusted as income increases or decreases.
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, 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 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. 3.MINIMUM AND MAXIMUM LEVELS 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 is less than $100 per week. However, it is the obligation of all parents to contribute to the support of their children. To that end, in all cases, a minimum order of $80.00 ($18.46 per week) per month should enter. This minimum should not be construed as limiting the court’s ability to set a higher order, should circumstances permit. 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. 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. 2.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, Section III. A.) after taking into consideration the parties’ actual time sharing with the children and the relative resources, expenses, and living standards of the two households. 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. 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 produce proof satisfactory to the court of the existence of such family coverage under the plan, or no such reduction shall be allowed. However, there shall be no reduction if the obligor has a preexisting family health insurance policy which could be amended to name the additional dependents to the policy at no cost to the obligor. Should health insurance not be provided for any period for which it is ordered, the credit for the premium payment shall be revoked and the order shall be increased by the amount of the credit during the period of noncompliance. 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. III. CHILD SUPPORT OBLIGATION SCHEDULE 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. The above orders are to be increased to reflect the cost of raising older children. The following is intended to be applied 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 13-18 Basic Order + 10% of Basic Order Over 18
Discretion of
the
court (and if statute permits) 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 support order is to be reduced
by
the
percentage
that the excess represents in relation to the combined incomes of both
CHILD
SUPPORT GUIDELINES WORKSHEET
Court Docket #:_______________ Date Worksheet Completed: ________________ 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, calculate 10% times (A) 0 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 family Or group health insurance [Section G. 1] + |
||||
| 5. WEEKLY SUPPORT ORDER (B) - (C) +
4 (c) $ 164 68 475 104 122 136 255 54 61 69 480 105 123 138 260 55 62 70 485 106 124 140 265 56 64 72 490 107 126 141 270 57 65 73 495 108 127 143 275 58 66 74 500 110 129 144 280 59 67 76 505 111 130 146 281 59 67 76 510 112 131 147 285 60 68 78 515 113 133 149 290 61 70 79 520 114 134 150 295 62 71 81 525 115 136 152 300 64 73 82 530 117 137 154 305 65 74 84 535 118 138 155 310 66 75 85 540 119 140 157 315 67 77 87 545 120 141 158 320 68 78 88 550 121 143 160 555 122 144 161 785 176 210 234 560 123 145 163 790 177 211 235 565 125 147 164 795 178 213 237 570 126 148 166 800 180 214 239 575 127 150 167 805 181 216 240 580 128 151 169 810 182 217 242 585 129 152 171 815 183 219 243 590 130 154 172 820 185 220 245 595 131 155 174 825 186 222 247 600 133 157 175 830 187 223 248 605 134 158 177 835 188 225 250 610 135 159 178 840 190 226 252 615 136 161 180 845 191 228 253 620 137 162 181 850 192 229 255 625 138 164 183 855 193 231 257 630 140 165 185 860 195 232 258 635 141 166 186 865 196 234 260 640 142 168 188 870 197 235 262 645 143 169 189 875 198 237 263 650 144 171 191 880 200 238 265 655 145 172 192 885 201 240 267 660 146 173 194 890 202 241 268 665 148 175 195 895 203 243 270 670 149 176 197 900 205 244 272 675 150 178 198 905 206 246 273 680 151 179 200 910 207 247 275 685 152 180 202 915 208 249 276 690 153 182 203 920 210 250 278 695 154 183 205 925 211 252 280 700 156 185 206 930 212 253 281 705 157 186 208 935 213 255 283 710 158 187 209 940 215 256 285 715 159 189 211 945 216 258 286 720 160 190 212 950 217 259 288 725 161 192 214 955 218 261 290 730 163 193 216 960 220 262 291 735 164 194 217 965 221 264 293 740 165 196 219 970 222 265 295 745 166 197 220 975 223 267 296 750 167 199 222 980 225 268 298 751 167 199 222 985 226 270 300 755 168 201 224 990 227 271 301 760 170 202 225 995 228 273 303 765 171 204 227 1000 230 274 305 770 172 205 229 1005 231 276 306 775 173 207 230 1010 232 277 308 780 175 208 232 1015 233 279 309 1020 235 280 311 1255 293 351 389 1025 236 282 313 1260 295 352 390 1030 237 283 314 1265 296 354 392 1035 238 285 316 1270 297 355 394 1040 240 286 318 1275 298 357 395 1045 241 288 319 1280 300 358 397 1050 242 289 321 1285 301 360 399 1055 243 291 323 1290 302 361 400 1060 245 292 324 1295 303 363 402 1065 246 294 326 1300 305 364 404 1070 247 295 328 1305 306 366 405 1075 248 297 329 1310 307 367 407 1080 250 298 331 1315 308 369 408 1085 251 300 333 1320 310 370 410 1090 252 301 334 1325 311 372 412 1095 253 303 336 1330 312 373 413 1100 255 304 338 1335 313 375 415 1105 256 306 339 1340 315 376 417 1110 257 307 341 1345 316 378 418 1115 258 309 342 1350 317 379 420 1120 260 310 344 1355 318 381 422 1125 261 312 346 1360 320 382 423 1130 262 313 347 1365 321 384 425 1135 263 315 349 1370 322 385 427 1140 265 316 351 1375 323 387 428 1145 266 318 352 1380 325 388 430 1150 267 319 354 1385 326 390 432333 1155 268 321 356 1390 327 391 433 1160 270 322 357 1395 328 393 435 1165 271 324 359 1400 330 394 437 1170 272 325 361 1405 331 396 438 1175 273 327 362 1410 332 397 440 1180 275 328 364 1415 333 399 441 1185 276 330 366 1420 335 400 443 1190 277 331 367 1425 336 402 445 1195 278 333 369 1430 337 403 446 1200 280 334 371 1435 338 405 448 1205 281 336 372 1440 340 406 450 1210 282 337 374 1445 341 408 451 1215 283 339 375 1450 342 409 453 1220 285 340 377 1455 343 411 455 1225 286 342 379 1460 345 412 456 1230 287 343 380 1465 346 414 458 1235 288 345 382 1470 347 415 460 1240 290 346 384 1475 348 417 461 1245 291 348 385 1480 350 418 463 1250 292 349 387 1485 351 420 465 1490 352 421 466 1710 407 487 539 1495 353 423 468 1715 408 489 540 1500 355 424 470 1720 410 490 542 1505 356 426 471 1725 411 492 544 1510 357 427 473 1730 412 493 545 1515 358 429 474 1735 413 495 547 1520 360 430 476 1740 415 496 549 1525 361 432 478 1745 416 498 550 1530 362 433 479 1750 417 499 552 1535 363 435 481 1755 418 501 554 1540 365 436 483 1760 420 502 555 1545 366 438 484 1765 421 504 557 1550 367 439 486 1770 422 505 559 1555 368 441 488 1775 423 507 560 1560 370 442 489 1780 425 508 562 1565 371 444 491 1785 426 510 564 1570 372 445 493 1790 427 511 565 1575 373 447 494 1795 428 513 567 1580 375 448 496 1800 430 514 569 1585 376 450 498 1805 431 516 570 1590 377 451 499 1810 432 517 572 1595 378 453 501 1815 433 519 573 1600 380 454 503 1820 435 520 575 1605 381 456 504 1825 436 522 577 1610 382 457 506 1830 437 523 578 1615 383 459 507 1835 438 525 580 1620 385 460 509 1840 440 526 582 1625 386 462 511 1845 441 528 583 1630 387 463 512 1850 442 529 585 1635 388 465 514 1855 443 531 587 1640 390 466 516 1860 445 532 588 1645 391 468 517 1865 446 534 590 1650 392 469 519 1870 447 535 592 1655 393 471 521 1875 448 537 593 1660 395 472 522 1880 450 538 595 1665 396 474 524 1885 451 540 597 1670 397 475 526 1890 452 541 598 1675 398 477 527 1895 453 543 600 1680 400 478 529 1900 455 544 602 1685 401 480 531 1905 456 546 603 1690 402 481 532 1910 457 547 605 1695 403 483 534 1915 458 549 606 1700 405 484 536 1920 460 550 608 1705 406 486 537 1923 460 551 609 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
|
|
|
|||||||||||||||||||||||
|
III. CHILD SUPPORT OBLIGATION SCHEDULE
The basic child support obligation, based upon the income of the non-custodial parent is as follow
parties, the order may be either increased or decreased by 2 percent. Where the court must set a support order where there are more than three children, the minimum order is to be no less than that contained in this guideline for three children, to be increased within the discretion of the court depending upon the circumstances of each case, |
||||||||||||||||||||||||
B. AGE DIFFERENTIAL |
|
|
||||||||
|
|
||||||||||
|
.
|
||||||||||
|
C.
CUSTODIAL PARENT INCOME ADJUSTMENT
Where the custodial parent
works and earns income in
excess
of $15,000 after consideration of
day care expenses, the support
order
is to be reduced by the percentage that the excess
represents in relation to the combined incomes of both parents minus the custodial parent's disregard. All provisions of the
Guidelines
(pp. 1-6) 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 $100,000 and where
the income of the non-custodial parent does not exceed $75,000 |
|
|
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
© 1996, 97, 98, LawTek Media Group, Inc.all rights reserve
|
|