A Summary of Child Support is provided on the Iowa Judicial page.
“The purpose of the guidelines is to provide for the best interests of the children by recognizing the duty of both parents to provide adequate support for their children in proportion to their respective incomes. While the guidelines cannot take into account the specific facts of individual cases, they will normally provide reasonable support.”
In determining the child support obligation of the noncustodial parent, the child support guidelines must be applied absent special circumstances. In re Marriage of Fox, 559 N.W.2d 26, 28 (Iowa 1997).
The guidelines provide the method for determining child support. An online calculator can give an estimated child support. The procedure for child support based on the guidelines changes in July 2009 is as follows:
CHILD SUPPORT GUIDELINES WORKSHEET
I. (Petitioner) and II. (Respondent). Determine the NET MONTHLY INCOME OF both parties:
A. Total Amounts of Annual Income:
B. Determine Federal Tax Deduction:
1. Gross Annual Taxable Income ( untaxed) (A) above.
2. Subtract ½ self employment (FICA) tax from (1)
3. Subtract federal adjustments to income from (2).
4. Subtract personal exemptions ((self plus number dependants) multiplied by exemption amount) from (3).
5. Subtract standard deduction based on filing status (single, head of household, married filing separately) from (4).
6. Subtotal = Net taxable income.
7. Determine the Federal tax liability (from tax table) using Net taxable income (6)
8. Add Federal Tax Credit for Dependent Children to (7)
9. Total is the Final Federal tax liability
C. Determine State Tax Deduction:
1. Gross Annual Taxable Income (A) above.
2. Subtract ½ self employment (FICA) tax from (1).
3. Subtract state adjustments to income from (2).
4. Subtract federal tax liability (adjusted for dependent tax credit) from (3)
5. Subtract standard deduction based on filing status (single, head of household, married filing separately) from (4).
6. Subtotal = Net taxable income
7. Determine State tax liability (from tax table) using (6).
8. Subtract personal and dependent credits from (7)
9. Add school district surtax ( %) to (8).
10. Total is Final state tax liability.
D. Determine Social Security and Medicare Tax Deduction:
1. Determine Annual earned income
2. Determine Applicable rate (7.65% or 15.3%,(if self employed) as adjusted)
3. Total is the Annual Social Security and Medicare tax liability.
E. Determine Other Deductions (Annual)
1. Annual Mandatory pension
2. Annual Union dues
3. Actual annual medical support paid pursuant to court order or administrative order in another order for other children, not the pending matter
4. Prior obligation of annual child support and spousal support actually paid pursuant to court or administrative order
5. Deduction for additional qualified dependents (from tables)
6. Annual Net Child Care Expenses determined by:
a. Annual Child care expenses (present action)
b. Subtract federal child care tax credit
c. Subtract state child care tax credit
d. Total = Net child care expenses
7. Total (1) through (6) for Total Other Deductions.
F. Determine Preliminary Net Annual Income. Subtract from A the total of (B+C+D+E)
G. Determine Preliminary Average Monthly Income. (F divided by 12).
H. Determine Cash Monthly Medical Support ordered in this pending action .
I. Determine Adjusted Net Monthly Income of both parties. (Preliminary Average Monthly income minus monthly cash medical support ordered in this action)
III. CALCULATION OF THE GUIDELINE AMOUNT OF SUPPORT (If applicable)
A. Determine Adjusted Net Monthly Income of Both Parties (I. and II.). Total both Party’s Adjusted Net Monthly Income.
B. Determine Proportional Share of Income (Also used for Uncovered Medical Expenses) %+ %= 100%
C. Determine Number of Children for Whom Support is Sought
D. Determine basic Support Obligation Before Health Insurance
E. Determine Cost of Child(ren)’s Health Insurance Premium (Difference between family and single cost). Add both party’s costs.
F. Determine the Total Obligation (Line D + combined amount line E)
G. Determine Each Parent’s Share of Total Obligation (Line F multiplied by line B for each parent)
H. Guideline Amount of Child Support for Non-Custodial Parent (NCP’s line G minus NCP’s line E)
III. a. Determine EXTRAORDINARY VISITATION CREDIT: (Complete only if noncustodial parent’s court-ordered visitation exceeds 127 overnights per year.)
I. Determine Proportionate Share of Basic Obligation Before Health Insurance (NCP’s line B multiplied by line D; however, if the low-income adjustment applies use amount from line D only and do not multiply by line B)
J. Number of court-ordered visitation overnights with the noncustodial parent
K. Determine Extraordinary Visitation Credit Percentage
L. Extraordinary Visitation Credit (Line I multiplied by Line K)
M. Guideline Amount of Child Support (After Credit for Extraordinary Visitation) (Line H minus line L)
IV. CALCULATION OF THE JOINT (EQUALLY SHARED) PHYSICAL CARE GUIDELINE AMOUNT OF CHILD SUPPORT (If applicable)
A. Determine Adjusted Net Monthly Income (I and II above). Total both party’s net monthly income.
B. Determine Proportional Share of Income (Also used for Uncovered Medical Expenses) %+ %= 100%
C. Determine Number of Children for Whom Support is Sought
D. Determine Basic Support Obligation Before Health Insurance (Use line A combined amount to find amount from Schedule of Basic Support Obligations)
E. Determine Each Parent’s Basic Primary Care Amount Before Health Insurance (Line B multiplied by line D for each parent)
F. Each Parent’s Share of Joint Physical Support (Line E multiplied by 1.5 for each parent to account for extra costs for two residences)
G. Determine Each Parent’s Joint Physical Care Support Obligation Before Health Insurance (Line F multiplied by .5 for each parent to account for 50% of time spent with each parent)
H. Cost of Child(ren)’s Health Insurance Premium* (Difference between family and single cost) (*The health insurance adjustment does not apply if either parent’s net income on line A falls within the shaded area of the Schedule of Basic Child Support Obligations. Do not complete lines H, I and J and enter $−0− for each parent on line K.)
I. Each Parent’s Share of Health Insurance Costs (Each parent’s line B multiplied by combined amount on line H)
J. Cost of Child’s Health Insurance Premium
K. Amount Owed for parent’s Share of Health Insurance (Each parent’s line I minus each parent’s line J; if a negative amount, enter $0.)
L. Guideline Amount of Child Support (Each parent’s line G plus each parent’s line K)
M. Net Amount of Child Support for Joint Physical Support After Offset (Smaller amount on line L subtracted from larger amount on line L. Parent with larger amount on line L pays the other parent the difference, as a method of payment. Obligation amounts revert to line L if FIP is paid.)
V. SPECIAL FINDINGS
A. Income imputed to either party
B. Estimated income of either party
C. Deviations made from Child Support Guidelines
D. Requested amount of child support $ per month based on special findings.
VI. CHANGES IN CHILD SUPPORT OBLIGATION AS NUMBER OF CHILDREN ENTITLED TO SUPPORT CHANGES (For cases with multiple children based on present income and applicable guidelines calculation method):
VI—a. Basic Obligation (if applicable)
A. Number of Children
B. Total Obligation (Line F)**
C. NCP’s Share of Total Obligation (NCP’s Line G)**
D.NCP’s Cost of Children’s Health Insurance (NCP’s Line E)**
E. Extraordinary Visitation Credit*(*If applicable) (Line L)**
F. Guideline Amount of Child Support (Line H or M)**
**(All Line references are to Division III, Calculation of the Guideline Amount of Support section of the worksheet.)
VI—b. Joint (Equally Shared) Physical Care Obligation (if applicable)
A. Number of Children
B. Guideline Amount of Child Support Petitioner (Line L)*
C. Guideline Amount of Child Support Respondent (Line L)*
D. Net Amount of Child Support For Joint Physical Support After Offset (Line M)*
*(All line references are to Division IV, Calculation of the Joint (Equally Shared) Physical Care Guideline Amount of Child Support section of the worksheet.)
FIP
If you receive FIP (Family Investment Program) (used to be called Aid to Dependent Children) funds from the state of Iowa, your child support will be kept by Iowa to pay back the money received from FIP. To recover FIP and other state assistance, the Child Support Recovery Unit will actively pursue child support.