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2025 Child Support Guidelines Public Comment June 2025

The Kansas Supreme Court is seeking public comments on proposed updates to the Kansas Child Support Guidelines, with comments accepted via email until July 23, 2023. The guidelines outline the calculation of child support obligations, necessary documentation, and adjustments based on changes in circumstances. Key areas include the definition of expenses, income computations, and the process for modifying child support orders.

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0% found this document useful (0 votes)
10K views55 pages

2025 Child Support Guidelines Public Comment June 2025

The Kansas Supreme Court is seeking public comments on proposed updates to the Kansas Child Support Guidelines, with comments accepted via email until July 23, 2023. The guidelines outline the calculation of child support obligations, necessary documentation, and adjustments based on changes in circumstances. Key areas include the definition of expenses, income computations, and the process for modifying child support orders.

Uploaded by

Matthew Self
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Proposed Updates to Kansas Child Support Guidelines

The Kansas Supreme Court is accepting public comment on proposed updates


to the Kansas Child Support Guidelines. Updates are shown with underlining.

Written comment may be made by email to publiccomments@kscourts.gov


until 5 p.m. Sunday, July 23. The subject line must read “Child Support
Guidelines.”

KANSAS
CHILD SUPPORT GUIDELINES
Pursuant to Kansas Supreme Court

Effective May 1, 2025July 1, 2025


I. Generally.................................................................................................................5
A. Purpose .............................................................................................................5
B. Child Support Worksheet..................................................................................5
1. Generally .................................................................................................5
2. Rebuttable Presumption .......................................................................... 5
C. Expenses for a Child.........................................................................................5
1. Basic Direct Expenses...............................................................................5
2. Indirect Expenses ......................................................................................5
3. Other Expenses .........................................................................................5
D. Required Documentation ..................................................................................6
E. Material Change in Circumstances...................................................................6
1. Generally ...................................................................................................6
2. 10% Rule...................................................................................................6
3. Age Change ...............................................................................................6
4. Termination from Employment.................................................................7
a) Generally ...........................................................................................7
b) Termination from Employment for Misconduct................................7
c) Voluntary Termination from Employment ........................................7
5. Duty to Notify ...........................................................................................7
6. Request for Financial Information ............................................................7
7. Adjustment to the Basic Child Support Obligation……………………...7
F. Residence with a Third Party ...........................................................................7
G. Payment of Child Support ................................................................................7
1. Kansas Payment Center ............................................................................7
2. Agreement for Direct Payment .................................................................7
3. Proof of Direct Payment ...........................................................................8
4. Failure of the Payor to Maintain Records or Failure
to Make Payments .....................................................................................8
H. Unreimbursed Medical Expenses .....................................................................8
1. Necessary Medical Expenses ....................................................................8
2. Indemnity ..................................................................................................8
3. Notice ........................................................................................................8
4. Failure to Pay ............................................................................................9
5. Payment from Insurer ...............................................................................9
I. Termination of Child Support...........................................................................9
1. Support Orders for One Child ...................................................................9
2. Support Orders for Two or More Children ...............................................9
3. Modification..............................................................................................9
J. Review of Guidelines .......................................................................................9
II. Income Computations ............................................................................................9
A. Child Support Income ......................................................................................9
B. Ability to Earn Income ...................................................................................10
1. Imputing Income .....................................................................................10
2. Written Findings .....................................................................................10
3. Deliberate Unemployment or Underemployment ...................................10
4. Termination for Misconduct ...................................................................10

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5. In-Kind or Reimbursed Living Expenses ...............................................10
6. Incarceration ...........................................................................................10
7. Imputing Income to the Primary Residential Parent ............................... 11
C. Wage Earner ................................................................................................... 11
1. Domestic Gross Income .......................................................................... 11
a) Definition .......................................................................................... 11
b) Public Assistance .............................................................................. 11
c) Bonuses and Other Supplemental Income ........................................12
d) Historical Information .......................................................................12
e) Military Employment ........................................................................12
f) Gifts and Inheritance .........................................................................12
g) Social Security Disability Insurance (SSDI).....................................12
D. Self-Employment Domestic Gross Income ....................................................12
1. Definition ................................................................................................12
2. Reasonable Business Expenses ...............................................................13
III. Adjustments to Domestic Gross Income ............................................................13
A. Generally ........................................................................................................13
B. Court-Ordered Child Support Paid .................................................................13
C. Court-Ordered Spousal Maintenance Paid .....................................................13
D. Court-Ordered Spousal Maintenance Received .............................................14
IV. Child Support Computations ..............................................................................14
A. Generally ........................................................................................................14
B. Child Support Income ....................................................................................14
C. Proportionate Shares of Combined Income....................................................15
D. Gross Child Support Obligation .....................................................................15
1. Child Support Schedules .........................................................................15
2. Age ..........................................................................................................15
3. More than Six Children...........................................................................15
4. Divided Residency Situation...................................................................15
5. Combination of Primary and Shared Residency .....................................16
E. Cost of Living Differential .............................................................................16
F. Multiple Family Application ..........................................................................16
G. Extended Formula for Income Beyond the Child Support Calculations ........17
H. Parenting Time Adjustment ............................................................................17
1. Actual Cost Adjustment ..........................................................................17
2. Parenting Time Adjustment Formula ......................................................17
3. Extended Parenting Time Adjustment ....................................................18
4. Non-Exercise of Parenting Time Adjustment .........................................18
I. Health and Dental Insurance Premium ...........................................................18
J. Work-Related Child care Costs ......................................................................19
K. Basic Child Support Obligation .....................................................................19
V. Adjustments ..........................................................................................................19
A. Use ..............................................................................................................19
B. Long Distance Parenting Time Costs .............................................................19
C. Income Tax Considerations ............................................................................20
D. Special Needs .................................................................................................20

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E. Support Past Majority.....................................................................................20
F. Overall Financial Condition ...........................................................................20
VI. Deviations from Rebuttable Presumptive Amount ...........................................21
A. Generally…………………………………………………………………21
B. Equal Parenting Time Obligation………………………………………...21
C. Discretionary……………………………………………………………..21
D. Sanctions………………………………………………………………….21
E. Shared Expense Formula…………………………………………………21
1. Use .........................................................................................................21
2. Court Approval ......................................................................................22
a) Agreed Detailed Plan .....................................................................22
b) Unreimbursed Health Expenses .....................................................22
c) Direct Expenses .............................................................................22
d) Worksheet.......................................................................................22
e) Alternative Dispute Provision ........................................................22
3. Calculation.............................................................................................22
F. Direct Expense Formula………………………………………………….22
1. Generally .................................................................................................22
2. Factors .....................................................................................................22
3. Formula ...................................................................................................23
4. Equitable Considerations ........................................................................23
G. Ability to Pay Calculation………………………………………………..23
1. Use ..........................................................................................................23
2. Calculation ..............................................................................................24
H. Social Security Dependent Benefits……………………………………...24
1. Payee Benefits .........................................................................................24
2. Dependent/Auxiliary Benefits ................................................................24
I. Enforcement Fee Allowance……………………………………………..24
J. Total Parental Child Support Obligation…………………………..……..25
1. Generally .................................................................................................25
2. Rounding .................................................................................................25
VII. Judgments .............................................................................................................25
A. Judgment ........................................................................................................25
B. Birth Expenses………………………………………………………………25
C. Child Support for an Unborn Child
VIII. Retroactive Lump Sum Payment .......................................................................25

Appendix I Child Support Worksheet ....................................................................27


Appendix II Child Support Schedules .....................................................................30
Appendix III Domestic Relations Affidavit ..............................................................42
Appendix IV Child Support Domestic Relations Affidavit ......................................48
Appendix V Agreed Shared Expense Plan ..............................................................53

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I. Generally

A. Purpose. The purpose of child support is to provide for the needs of the child
whether the child lives with a parent or a third party. The needs of the child
include direct and indirect expenses related to the day-to-day care of the child.
The Kansas Child Support Guidelines are the basis for establishing and reviewing
all child support orders. Judges and hearing officers must follow the guidelines
and must consider all relevant evidence presented in setting an amount of child
support.

B. Child Support Worksheet

1. Generally. The Net Parental Child Support Obligation is calculated by


completing a Child Support Worksheet (Appendix I). The worksheet must
contain the actual calculation of the child support based on child support
income, work-related childcare costs, physical health, mental health, dental,
orthodontic, and vision insurance premiums, and any child support
adjustments. In divided residency situations, separate child support
worksheets must be prepared for each parent. If the child resides with a third
party, a child support worksheet should be prepared for the parents.

2. Rebuttable Presumption. The calculation of the respective parental child


support obligations on Line I.2. of the worksheet is a rebuttable presumption
of a reasonable child support order. If a party alleges that the Line I.2 support
amount is inappropriate, the party seeking a deviation or an adjustment has the
burden of proof to show that it should apply. If the court finds the deviation or
adjustment is in the best interest of the child, the court must consider Section J
of the Child Support Worksheet. Any deviation must be explained in the child
support order.

C. Expenses for a Child

1. Basic Direct Expenses. Basic direct expenses for a child include those paid
directly to a third party. Basic direct expenses include clothing, all school and
school-related expenses including school lunches and extracurricular
activities.

2. Indirect Expenses. Indirect expenses include those that benefit the child but
are not paid directly for their personal needs. These include food (excluding
school lunches), transportation, housing, or utilities. The indirect expenses are
usually borne by the respective parents within their own household and are not
shared.

3. Other Expenses. The parties may agree to divide other expenses. Such
expenses must be agreed in advance.

5
D. Required Documentation

The party requesting or responding to a request for child support order or


modification must file:
• a completed, signed, and dated child support worksheet (Appendix I); and
• a current, completed, and signed Domestic Relations Affidavit (Appendix
III) or Child Support Domestic Relations Affidavit (Appendix IV).
Every order for child support must have a corresponding child support
worksheet approved by the judge and filed in the case.

E. Material Change in Circumstances

1. Generally. Courts have continuing jurisdiction to modify child support


orders to advance the welfare of the child when there is a material change of
circumstances. Additionally, a 10% change in the basic child support
obligation on Line I.2 or a change in the child's age group constitutes a
material change of circumstances to warrant judicial review of existing
support orders.

2. 10% Rule. Change of financial circumstances of the parents or the guidelines


which would increase or decrease by 10% the amount shown on Line I.2 of
the worksheet, except that the non-historical income from a second job or
overtime taken by the parent not having primary residency is not alone
considered a material change of circumstances to warrant a modification of
the parent's child support obligation. Income from bonuses not shown to be
regularly paid by the employer are not considered a material change of
circumstances to warrant a modification of the parent's child support
obligation. Income from bonuses is discussed in Section II.C.1.c.

An increase in the gross income of the parent having primary residency is not
a material change of circumstances for the purpose of increasing the child
support obligation. When the court has approved either a shared residency or
divided residency plan, any change in income by either parent may be used as
a material change in circumstance if the change would increase or decrease by
10% the amount shown on Line I.2 of the worksheet.

3. Age Change. The child is in a higher age group because of having passed the
child's 6th or 12th birthday, or because the child's age places the child in the
higher age group as a result of the change in the guidelines.

6
4. Termination from Employment
a) Generally. The court may consider the circumstances surrounding
termination from employment.
b) Termination from Employment for Misconduct. Termination
from employment for misconduct will not ordinarily constitute a material
change of circumstances that justifies a reduction in child support.
c) Voluntary Termination from Employment. Voluntary
termination from employment will not ordinarily constitute a material
change of circumstances that justifies a reduction in child support.

5. Duty to Notify. A parent must notify the other parent of any change of
financial circumstances including, income, work-related childcare costs, and
health insurance premiums which, if changed, could constitute a material
change of circumstances. If a party fails to disclose a material change of
circumstances, such as the understatement, overstatement, or concealment of
financial information, the court may determine the dollar value of a party's
failure to disclose and assess the amount in the form of a judgment. The
judgment may be paid as a credit or an addition to the child support amount
for a determinate amount of time. The court may also adopt other sanctions.

6. Request for Financial Information. Upon receipt of a written request, a


parent has thirty days to provide the requested financial information and
supporting documentation to the other parent. If there is a child support
arrearage, a party may request information about any qualified retirement
plans pursuant to K.S.A. 23-3002. Refusal to provide the requested
information may make the non-complying parent responsible for the costs and
expenses, including attorney fees, incurred to obtain the information.

7. Adjustment to the basic child support obligation. Failure to comply with


the terms of an adjustment to the basic parental child support obligation, such
as failure to exercise parenting time or not using a special needs allocation,
constitutes a material change in circumstance.

F. Residence with a Third Party. If the child resides with a third party, the court
must order each of the parents to pay their respective amounts of child support to the
third party.

G. Payment of Child Support

1. Kansas Payment Center. Except for good cause shown, every order
requiring payment of child support must require that the support be paid
through the Kansas Payment Center.

2. Agreement for Direct Payment. A written agreement between the parties to


make direct child support payments to the payee and not pay through the

7
Kansas Payment Center constitutes good cause, unless the court finds the
agreement is not in the best interest of the child. The agreement must be filed
with the court.

3. Proof of Direct Payment. The payor must maintain written evidence of the
payment of the support obligation. Evidence may include cancelled checks,
copies of money orders, receipts signed by the payee, or evidence of direct
electronic deposit in an account designated by the payee. At least annually the
payor must provide an accounting pursuant to K.S.A. 23-3004. Each court
order authorizing direct payment to the payee must include language requiring
the payor to comply with the above requirements. Payments not made in
accordance with K.S.A. 23-3004 will be presumptively disallowed.

4. Failure of the Payor to Maintain Records or Failure to Make Payments.


Failing to maintain records or make payments is grounds for immediate
modification of the order to require payments to be made through the Kansas
Payment Center.

H. Unreimbursed Medical Expenses

1. Necessary Medical Expenses. In all residential arrangements, including


shared residency, the court must provide that all necessary medical expenses
not covered by insurance, including deductibles and co-pays, be assessed to
the parties in accordance with the parties' proportional share shown on Line
D.3 of the worksheet. Necessary medical expenses include physical health,
mental health, dental, orthodontic, or vision and/or any other medical
expenses incurred for the benefit of the minor children.

2. Indemnity. If either party owes reimbursement to the other party for any
non-covered or uninsured medical expense as described above, the owing
party shall indemnify and hold the other party harmless from the owing party's
respective share of the non-covered/uninsured expense, including late fees,
interest, or other expenses related to collection.

3. Notice. Any party seeking reimbursement from the other party must, within
thirty (30) days of receipt of said billing statement from provider, submit a
copy of the billing statement along with (a) proof of the expenditure and (b)
proof of payment of the uninsured portion of the expenditure; and, if
applicable, (c) proof of having submitted the claim to the insurance provider
for reimbursement and (d) proof of insurance considerations, payment or
exclusion. The Court may deny any request for reimbursement that is not
submitted in compliance with this section. The party receiving the request for
reimbursement shall have thirty (30) days after receipt to pay the party's
respective Line D.3 percentage of the amount not covered by insurance either

8
to the requesting party or directly to the provider if payment in full has not
already been made.

4. Failure to Pay. If the party receiving the request for payment fails to pay the
amount due or fails to make satisfactory payment arrangements within the
thirty (30) day period, the court may impose appropriate sanctions. Sanctions
may include assessing 100% of the uninsured balance, and/or attorney's fees
incurred by the paying party seeking reimbursement.

5. Payment from Insurer. If one party receives a reimbursement of medical


expenses from the insurer, they must notify the other party. If one party has
advanced the expense submitted to the insurer, that party is entitled to the
insurance reimbursement check up to the amount of the advanced payment. If
the obligation has not been paid in full to the healthcare provider at the time
that the insurance reimbursement check is received, the check must be
endorsed directly to the healthcare provider.

I. Termination of Child Support

1. Support Orders for One Child. In child support orders for one child, child
support stops pursuant to court order or pursuant to K.S.A. 23-3001, et seq.
and amendments thereto.

2. Support Orders for Two or More Children. In child support orders for two
or more children, support amounts are stated as a total amount rather than on a
per child basis. Absent judicial modification of the order, when each child
emancipates as defined in K.S.A. 23-3001, et seq. and amendments thereto,
the legal obligation terminates, and the total obligation decreases
proportionately based on the number of minor children at the time of the
termination or emancipation.

3. Modification. Parents may request a modification of child support orders and


income withholding orders when the legal obligation to pay child support
terminates for any child or any child is emancipated.

J. Review of Guidelines. Chapter 45, Code of Federal Regulations, Section 302.56.


45 C.F.R. 302.56 requires that "[t]he state must review, and revise, if appropriate, the
child support guidelines established under paragraph (a) of this section at least every four
years to ensure that their application results in the determination of appropriate child
support order amounts." Therefore, these Kansas guidelines must be reviewed by the
Child Support Guidelines Advisory Committee as required by federal mandate.

II. Income Computations

9
A. Child Support Income

Child support income is the domestic gross income after adjustments for:
1. Child support paid in other cases;
2. Spousal maintenance paid in the present case or other cases; and
3. Spousal maintenance received in the present case or other cases.

B. Ability to Earn Income

1. Imputing Income. Income may be imputed to either parent in appropriate


circumstances. If the court decides to impute income, it must take into
consideration, to the extent known, the specific circumstances of the non-
custodial parent and the custodial parent. Such factors include:
• the non-custodial and the custodial parent's assets,
• residence,
• employment and earnings history,
• job skills,
• educational attainment,
• literacy,
• age,
• health,
• criminal record and other employment barriers,
• and record of seeking work, as well as the local job market, the
availability of employers willing to hire the parent,
• prevailing earnings level in the local community, and
• other relevant background factors in the case.

2. Written Findings. The court must make written findings in support of


imputing income. After considering these factors, the court may find that a
parent is able to earn at least the federal minimum wage and work 40 hours
per week.

3. Deliberate Unemployment or Under Employment. If the court finds that a


parent is deliberately unemployed or under employed, although capable of
working it may impute income. In situations as outlined in K.S.A. 23-
3002(a)(2), the court must take into consideration any qualified retirement
plans.

4. Termination for Misconduct. If a parent is terminated from employment for


misconduct, rather than laid off, their previous wage may be imputed to an
amount not less than federal minimum wage.

5. In-Kind or Reimbursed Living Expenses. When a parent receives


significant in-kind payment or reimbursement that reduces personal living
expenses because of employment, such as a company car, free housing, or

10
reimbursed meals, the value of such in-kind payment or reimbursement should
be added to gross income.

6. Incarceration. Incarceration by itself may not be treated as voluntary


unemployment for purposes of establishing or modifying child support.
However, circumstances surrounding the incarceration of the payor, along
with all other factors and circumstances related to the incarcerated payor's
ability to pay support and any other equitable considerations relevant to the
specific circumstances of the case, may be considered.

7. Imputing Income to the Primary Residential Parent. Income may be


imputed to primary residential parent but should not result in a higher support
obligation for the other parent.

C. Wage Earner

1. Domestic Gross Income

a.) Definition. The domestic gross income for the wage earner is
income from all sources, including that which is regularly or periodically
received, excluding public assistance and child support received for other
children in the residency of either parent. Income includes bonuses,
commissions, incentives, overtime, shift differential, vacation pay, and
other supplemental income. Income must also include additional
compensation in the form of military or national guard pay, VA Disability
payments, Social Security Disability Insurance (SSDI) payments,
disability insurance payments, employer provided disability, or worker's
compensation payments.

When a party reaches retirement age or becomes eligible to receive


distribution from a retirement plan, those distributions when taken may be
considered as child support income. Section A of the worksheet
determines the domestic gross income for wage earners. Federal and State
taxes and Social Security are already considered within the child support
schedules. The amount of the domestic gross income is entered on Line
A.1 and also on Line C.1

If a wage earner's income is adjusted for a salary reduction arrangement


for qualified benefits offered under a cafeteria plan, the use of gross wages
(total income before any salary reduction amounts) results in the simplest
and fairest application of the guidelines. Therefore, the gross income of
the wage earner, regardless of whether it is taxable or nontaxable, is to be
used to compute child support payments.

b.) Public Assistance. For purposes of these guidelines, the term


"public assistance" means all income, whether in cash or in-kind, which is

11
received from public sources and for which the recipient is eligible based
on financial need. It includes Supplemental Security Income (SSI), Earned
Income Credit (EIC), food stamps, Temporary Assistance for Needy
Families (TANF), General Assistance (GA), Medicaid, Low Income
Energy Assistance Program (LIEAP), Section 8, and other forms of public
housing assistance.

c.) Bonuses and Other Supplemental Income. In situations where a


payor receives periodic bonuses and other supplemental income, the court
or the parties should select a method for the inclusion and payment of
additional child support from the gross bonus. Bonus income may be
averaged into the monthly gross income, paid as a percentage upon
receipt, or distributed in another way as decided by the court or the parties.
If bonus income is averaged into the payor's monthly gross income, it
must be paid through the Kansas Payment Center as part of the monthly
child support obligation unless the court finds there is good cause for
direct payments pursuant to K.S.A. 23-3004. More information about
periodic bonus income calculations can be found in the supplemental
materials on the Kansas Judicial Branch Website.

d.) Historical Information. It may be necessary for the court to


consider historical information and the seasonal nature of employment.
For example, if overtime is regularly earned by one of the parties, then a
historical average of one year should be considered.

e.) Military Employment. In instances where one or both of the


parties is employed by a branch of the armed forces or is called to active
duty by a branch of the armed forces, then the court shall include the basic
pay of the party plus Basic Allowance for Housing (BAH) and Basic
Allowance for Subsistence (BAS) as well as any other allowances, or
special pay, and other forms of compensation and benefits. The court may
consider cost of living differences in determining the domestic gross
income.

f.) Gifts and Inheritance. Generally, gifts and inheritance are not
considered income for child support purposes when received.

g.) Social Security Disability Insurance (SSDI).


Dependent/auxiliary benefits received for a child based upon the disability
of the payee are not a credit toward the child support obligation of the
payor. The amount of the payee's benefit is included in the income for the
purpose of calculating the child support obligation. The payor's benefits
shall be included in the payor's Gross Domestic Income

12
D. Self-Employment Domestic Gross Income

1. Definition. Self-employment gross income is income minus reasonable


business expenses and should be entered in Section B of the child support
worksheet. All other income including that which is regularly and periodically
received from any source excluding public assistance and child support
received for other children that reside with either parent should be included in
Section A.

2. Reasonable Business Expenses. In cases of self-employed persons,


reasonable business expenses are those actual expenditures reasonably
necessary to produce income. Reasonable business expenses (Line B.2) will
be deducted from the self-employment gross income (Line B.1). Depreciation
must only be included if it is shown that it is reasonably necessary to produce
income. Reasonable business expenses must include the additional self-
employment tax paid over and above the Federal Insurance Contributions Act
(FICA) rate. The qualified business income (QBI) deduction is not considered
a reasonable business expense for child support purposes. Tax deductible
expenses that qualify as deductions for federal or state income tax purposes
may not necessarily be considered reasonable business expenses to be
deducted from gross income for child support purposes. The resulting amount
on Line B.3 is also entered on Line C.1

III. Adjustments to Domestic Gross Income

A. Generally. Section C of the child support worksheet contains adjustments to


domestic gross income for individuals who are wage earners or self-employed persons.
Adjustments to domestic gross income may be appropriate in some circumstances.

B. Court-Ordered Child Support Paid. Child support obligations in other cases


must be deducted to the extent that the support obligations are actually paid. These
amounts are entered on Line C.2. The payment of child support arrearages must not be
deducted.

C. Court-Ordered Spousal Maintenance Paid

1. For orders entered on or before December 31, 2018, the amount of current
spousal maintenance paid pursuant to a court-approved separation agreement
or a court order must be deducted to the extent that the spousal maintenance is
actually paid. This amount is entered on Line C.3. Payment of spousal
maintenance arrearages and property division must not be deducted.

2. For orders entered after December 31, 2018, as a result of the 2017 Tax Cuts
and Jobs Act Tax Reform, the amount of spousal maintenance paid pursuant
to a court-approved separation agreement or a court order must be calculated
by:

13
a) taking the total maintenance awarded, increasing it by the federal
and state marginal tax rate of the payor, and subtracting the total from
payor's income while also taking the total maintenance awarded,
increasing it by the marginal tax rate of the payee, and adding this amount
to the payee's income. This amount is entered on Line C.3; or
b) if the parties agree, the amount of spousal maintenance paid may
be increased by an average tax rate of 25%. This amount is entered on
Line C.3. The payments of court-ordered spousal maintenance arrearages
shall not be deducted.

D. Court-Ordered Spousal Maintenance Received

1. For orders entered on or before December 31, 2018, the amount of current
spousal maintenance received pursuant to a court-approved separation
agreement or a court order must be added on Line C.4 to the extent that the
spousal maintenance is actually received. Payments of spousal maintenance
arrearages must not be deducted.

2. For orders entered after December 31, 2018, as a result of the 2017 Tax Cuts
and Jobs Act Tax Reform, the amount of any spousal maintenance received by
a party pursuant to a court-approved separation agreement or court order, must
be adjusted by:
a) taking the total maintenance awarded, increasing it by the federal
and state marginal tax rate of the payor, and subtracting the total from
payor's income while also taking the total maintenance awarded,
increasing it by the marginal tax rate of the payee, and adding this amount
to the payee's income. This amount is entered on Line C.4; or
b) if the parties agree, the amount of spousal maintenance shall be
increased by an average tax rate 25%, added as income to the extent that
the spousal maintenance is actually received and is not for arrearages. This
amount is entered on Line C.4.

IV. Child Support Computations

A. Generally. The gross child support obligation is determined using the child
support schedules (Appendix II). The child support schedules have three major factors:
the number of children in the family, the combined child support income, and the age of
each child. The child support schedule corresponding to the total number of children for
whom the parents share responsibility should be used. When using the multiple family
application, use the child support schedule for the number of children in this order and
the number of children residing in the payor's home for whom the payor is legally
responsible. If the multiple-family application is appropriate, use the child support
schedule that includes the children of the parties and the total number of children the
parent not having primary residency is legally obligated to support. If using the multiple-
family application will result in a gross child support obligation (Line D.4) below the

14
poverty level shown on the second page of the applicable child support schedule, the use
of the multiple-family application is discretionary.

B. Child Support Income. The combined child support income amount should be
identified in the left-hand column of the applicable child support schedule. The amount
for each child should be identified in the appropriate age column for each child. The
amounts for all of the children should be added together to arrive at the total gross child
support obligation. The total gross child support obligation is entered on Line D.4. If
there is divided residency as defined in Section IV.D.4, two child support schedules must
be prepared.

C. Proportionate Shares of Combined Income. The proportionate child support


obligation of each parent is the sum of the gross child support obligation (Line D.5),
parenting time or shared residency adjustment if appropriate (Line E.4), the physical
health, mental health, dental, orthodontic, and vision premiums (Line F.2), and the work-
related child care costs (Line G.2). This amount is entered on Line H.1.

D. Gross Child Support Obligation

1. Child Support Schedules. The child support schedules i (Appendix II) are based
upon national data regarding average family expenditures for children, which vary
depending upon three major factors: the parents' combined income, the number of
children in the family, and the ages of the children. ii The schedules take into
consideration that income deductions for social security, federal retirement, and
federal and state income taxes, as well as property taxes on owner-occupied
housing, are not available to the family for spending. iii Although the schedules use
combined gross monthly income as an index that identifies values in the child
support schedules, the entries in the schedules used to calculate the actual child
support obligation are based upon either consumption spending iv or after-tax
income, whichever is lower. The schedules also include a built-in reduction from
average expenditures per child (the dissolution burden), because of the financial
impact on the family of maintaining two households instead of one. v

2. Age. In determining the age of a child, use the age on the child's nearest birthday.

3. More than Six Children. If the parties share legal responsibility for more than
six children, support should be based upon the established needs of the children
and be greater than the amount of child support on the six child families' schedule.

4. Divided Residency Situations. Divided residency is when parents have two or


more children and each parent has residency of one or more of the children. For
divided residency, if each parent has primary residency of one or more children, a
worksheet should be prepared for each family unit using the child support
schedule which corresponds with the total number of children of the parties living
in each family unit. If the parties' children are covered by the same health
insurance policy, the cost should be prorated based upon the number of children

15
in each family unit. Upon completion of the two worksheets, the lower net
parental child support obligation is subtracted from the higher amount. The
difference is the amount of child support the party having the higher obligation
will pay to the party with the lower obligation.

5. Combination of Primary and Shared Residency. In situations where the


parties have multiple children, some of which are on a shared residency
arrangement and some which are on a primary residency arrangement, two
worksheets should be used. One worksheet should use the shared formula for the
number of children in that arrangement and the second worksheet should use the
primary formula for the number of children in the primary arrangement. The
parent with the higher child support obligation will pay the parent with the lower
child support obligation the difference between the two worksheets.

E. Cost of Living Differential. The cost of living varies among states. The
"Regional Price Parities by State" as reported by the United States Department of
Commerce, Bureau of Economic Analysis can be used to compute a value for the cost of
living differential. The adjusted monthly income figure is entered on Line A.1, Line B.1,
or Line C.5 of the child support worksheet. There is a rebuttable presumption that the
adjusted pay amount reflects the variance in cost of living. The application of the cost-of-
living differential is discretionary. It is not applicable in cases where a cost-of-living
adjustment has already been applied to a person's wages. The child support worksheet
should indicate whether the cost-of-living differential is used. The income of the parties
will not be subject to a cost-of-living differential if both parties live in Kansas or reside in
the same metropolitan statistical area (MSA). More information about cost-of-living
differential can be found in the supplemental materials on the Kansas Judicial Branch
Website.

In situations involving a payor who is in the military, the cost-of-living calculation is not
being utilized, because the payor's cost of living has already been adjusted with
additional BAS (subsistence) or BAH (housing).

F. Multiple Family Application. The multiple-family application may be used to


adjust the child support obligation of the parent not having primary residency when that
parent has legal financial responsibility for the support of other children who reside with
that parent. The multiple-family application may be used by a parent not having primary
residency when establishing an original order of child support or an increase in support is
sought by the parent having primary residency. However, the court has discretion to
allow use of the multiple family application regardless of who files a motion to modify
child support. If using the multiple-family application will result in a gross child support
obligation (Line D.4 in the Child Support Worksheet) below the poverty level as shown
on the child support schedules, the use of the multiple-family application is discretionary.
The multiple family adjustment must not be used for children who are already part of
another child support order.

16
For this application, use the child support schedule that includes the children of the
parties and the total number of children the parent not having primary residency is legally
obligated to support.

If the significant other of the parent not having primary residency or the parent not
having primary residency herself is pregnant at the time of the motion to increase child
support, the court must complete two child support worksheets, one with the multiple-
family application including the unborn child, and one without the unborn child. The
court must then order that, until the birth of the child, the child support amount from the
child support worksheet without a multiple-family application based on the new child
will be utilized. Beginning with the first payment following the birth of the child, the
child support amount from the child support worksheet including the new child shall be
utilized.

In the instance of shared residency or divided residency, the multiple-family application


is available to either party as a defense to a requested child support increase.

G. Extended Formula for Income Beyond the Child Support Calculations. If the
combined child support income exceeds the highest amount shown on the schedules, the
court should exercise its discretion by considering what amount of child support should
be set in addition to the highest amount on the child support schedule. The amount of
child support shown on the child support schedules are presumptive. The amounts
determined by the extended formula are discretionary. For the convenience of the parties,
the extended formula is contained at the end of each child support schedule (Appendix II)
to compute the amount that is not set forth on the schedules.

H. Parenting Time Adjustment. The court may allow a parenting time adjustment
in favor of the parent not having primary residency using either subsection IV.H.1 or
IV.H.2 but not both. Also, the court may allow an extended parenting time adjustment
pursuant to IV.H. 3. The court may allow a non-exercise of parenting time adjustment to
the parent having primary residency pursuant to IV. H.4. The parenting time adjustment,
like all other adjustments, is subject to the 10% rule pursuant to Section I.E.2. Because
the adjustment is prospective and assumes that parenting time will occur, the court may
consider the historical exercise or historical non-exercise of parenting time as a factor in
denying, limiting, or granting an adjustment under this section. Adjustments under this
section may be prorated over twelve months unless the parent having primary residency
requests otherwise. If the shared expense formula or the equal parenting time formula
applies in shared residency situations, no parenting time adjustment may be made under
this section.

1. Actual Cost Adjustment. The court may consider: 1) the fixed obligations of
the parent having primary residency that are attributable to the child and any
savings because of the time spent with the non-primary residency parent; and
2) the increased cost of additional parenting time to the parent having non-
primary residency. The amount allowed should be entered on line E.1.b. of the
child support worksheet.

17
2. Parenting Time Adjustment Formula. The court may consider the amount
of time that the parent spends with the child. If the child spends 35% or more
of the child's time with the parent not having primary residency, the court
shall determine whether an adjustment in child support is appropriate. In
calculating the parenting time adjustment, the child's time at school or in day
care shall not be considered. To assist the court, the following table may be
used to calculate the amount of parenting time adjustment. The adjustment
percentage should be averaged if there is more than one child and if the
percentages are not the same for each child. The amount of the parenting time
adjustment allowed should be entered on Line E.1.a. on the child support
worksheet.

Nonresidential Parent's Parenting Time


% of Child's Time Adjustment
35%-39% 10%
40%-44% 20%
45%-49% 30%

3. Extended Parenting Time Adjustment. In situations where a child spends


fourteen (14) or more consecutive days with the parent not having primary
residency, or when the child spends time on a shared time schedule during the
summer, the support amount of the parent not having primary residency from
(calculated without a parenting time adjustment) may be proportionately
reduced by up to 50% of the monthly support from Line D.5. Brief parenting
time with the parent having primary residency shall not be deemed to interrupt
the consecutive nature of the time. The amount allowed should be entered on
the child support worksheet as a parenting time adjustment on Line E.1.c.

4. Non-Exercise of Parenting Time Adjustment. The court may make an


adjustment based on the historical non-exercise of parenting time as set forth
in the parenting plan. The amount allowed should be entered on the child
support worksheet as an overall financial condition adjustment.

I. Health and Dental Insurance Premium. Costs of physical health, mental


health, dental, orthodontic, and vision premiums are included in the total child support
obligation, the parent or the parent's household actually making the payment is credited.
The actual cost paid for the child or children is entered in the column of the parent(s)
providing the payment on Line F.1. If the parties' children are covered by the same health
insurance policy, the cost should be prorated based upon the number of children in each
family unit.

The cost to the parent or parent's household to provide for physical health, mental health,
dental, orthodontic, or vision insurance coverage for the minor child or children is to be
added to the gross child support obligation. The amount to be used on Line F.1 is the

18
actual cost for the child or children. If coverage is provided without cost to the parent or
parent's household, then zero should be entered as the amount.

The court has the discretion to determine whether the proposed insurance cost is
reasonable, and to make an adjustment as appropriate, taking into consideration the
income and circumstances of each of the parties and the quality of the insurance
proposed. The cost of insurance coverage should be entered in the column of the parent
or parent's household which is providing it, and the total is entered on Line F.1.

J. Work-Related Childcare Costs. Actual, reasonable, and necessary childcare


costs paid to permit employment or job search of a parent should be added to the support
obligation. "Paid" means the net amount after deducting any third party reimbursements.
The court has the discretion to determine whether proposed or actual childcare costs are
reasonable, taking into consideration the income and circumstances of each of the parties.
The monthly figure is the average annual amount, including variations for school breaks.
This amount is entered on Line G.1. Projected childcare expenses should be reduced by
the anticipated or available tax credit for childcare before an amount is entered on the
worksheet. More information about work-related child care costs can be found in the
supplemental materials on the Kansas Judicial Branch Website.

K. Basic Child Support Obligation. The basic parental child support obligation is
the proportionate child support obligation for each parent (Line H.1) minus the
adjustment for physical health, mental health, dental, orthodontic, and vision premiums
and work-related childcare costs paid by each party (Line I.1) and is entered on Line I.2.
The parent having primary residency retains their portion of the net obligation. The net
obligation of the parent not having primary residency becomes the rebuttable
presumption amount of the support order.

V. Adjustments

A. Use. Child support adjustments are additions or subtractions from the net parental
child support obligation to be made if the court finds it is in the best interest of the child.
Child support adjustments must be requested in writing by the requesting party prior to
the hearing. If no adjustment is requested, this section does not need to be completed. All
requested adjustments are discretionary with the court. The party requesting the
adjustment is responsible for proving the basis for it. The court must determine if a
requested adjustment should be granted in a particular case based upon the best interest of
the child. If granted, the court has discretion to determine the amount allowed.
The adjustment should be annualized to a monthly amount and should be entered on the
appropriate line in Section J. All adjustments shall be totaled on Line J.6. Failure to
comply with the terms of an adjustment to the basic child support obligation, such as
failure to exercise parenting time or not using a special needs allocation, constitutes a
material change in circumstance.

B. Long Distance Parenting Time Costs. Any substantial and reasonable long-
distance transportation or communication costs directly associated with parenting time

19
must be considered by the court. If the parties are equally sharing the transportation of the
child for long-distance parenting time, this adjustment should not be used. In making the
calculation, the court should divide the total amount by two so that the noncustodial
parent is only given a credit for the other parent's portion of the costs. The court is not
required to use federal mileage cost in the calculation. The court may consider the
circumstances that created the long-distance situation. The amount allowed should be
prorated to an annualized monthly amount and entered on Line J.1.

C. Income Tax Considerations. The parties are encouraged to maximize the tax
benefits of the dependency exemption and credits for a minor child and to share those
actual economic benefits. If the parties do not agree to share the actual economic benefits
of the dependency exemption for a minor child or, if after agreeing, the parent having
primary residency refuses to execute IRS Form 8332, the court must consider the actual
economic effect to both parties and may adjust the child support. The party seeking the
income tax consideration adjustment has the burden of proof. The court also may
consider any other income tax impacts, regardless of an agreement upon the dependency
exemption and tax credit issues.

In situations where the payor lives in another state, Kansas state income tax rates should
be used in the calculation of the income tax adjustments. However, the court has
discretion to make adjustments on a case-by-case basis to address those differences. The
amount allowed must be entered on Line J.2.

D. Special Needs. Special needs of the child are items that exceed the usual and
ordinary expenses incurred, such as ongoing treatment for health problems, orthodontist
care, special education, or therapy costs, which are not considered elsewhere in the
support order or in computations on the worksheet. The amount of the special needs
expenses, reduced to a monthly average, must be entered on Line J.3.

E. Support Past Majority. If the parties have a written agreement for a parent to
continue to support a child beyond the age of majority, it may be considered in setting
child support. If there is no written agreement, the fact that a parent is currently
supporting a child of the parties in college (or past the age of majority) may be
considered if the parent having primary residency seeks to increase the child support for
the benefit of any children still under the age of eighteen. The amount allowed must be
entered on Line J.4.

F. Overall Financial Condition. The financial situation of the parties may be a


reason to deviate from the calculated basic parental child support obligation if the court
finds that the deviation is in the best interest of the child. The amount allowed should be
entered on Line J.5. For example, if either party has more than one job or works
overtime, the circumstances requiring the additional income should be considered. If the
additional income was historically relied upon by the parties prior to the dissolution of
the relationship, then all of the income should be included in the calculation of the child
support obligation. However, if the additional income was secured after the dissolution of
the relationship to meet additional financial responsibilities, consideration may be given

20
to that circumstance. The court must keep in mind the best interest of the child. In such a
situation, two worksheets may be prepared with one worksheet including all income and
the other worksheet including only the primary income to determine the margin of
deviation. The amount allowed must be entered on Line J.5.

VI. Deviations from Rebuttable Presumptive Amount

A. Generally. The court must make written findings regarding deviations to the
child support guideline amount and include the reason why the deviation is in the best
interest of the child.

B. Equal Parenting Time. A court must have decided that equal parenting
time is in the best interest of the minor children. The children's time with each
parent must be regular and equal rather than equal based on a non-primary
residency extended parenting time basis (i.e., summer visitation, holidays, etc.).

C. Discretionary. Use of this section is discretionary with the court. To


qualify, the parties must share the children's time on an equal basis, not based on a
non-primary residency extended parenting time basis (i.e. summer visitation,
holidays, etc.). Second, the parties must be sharing the basic direct expenses of the
child as defined in Section I.C.1. Parents who share the children's time equally
may be eligible for one of the following: the shared expense formula (Section
VI.E) or the Direct Expense Formula (Section VI.F). Parents who share their
children's time equally but do not want or are not able to agree to share direct
expenses should consider using the Direct Expense Formula (Section VI.F).

D. Sanctions. Failure to share expenses pursuant to the expense sharing agreement


or failure to abide by the time-sharing agreement may result in termination of the use of
the shared expense formula or other appropriate sanctions.

E. Shared Expense Formula

1. Use. Sharing expenses and using the Shared Expense Formula is a method of
paying expenses related to the children. Sharing expenses and using the shared
expense formula requires parents to effectively communicate and cooperate
regularly. Sharing expenses and using the formula should only be attempted
by parents who:
• communicate well;
• are highly cooperative co-parents;
• have the ability and willingness to keep accurate records for the period
of time necessary to raise their children;
• will share the children's direct expenses in a timely manner;

21
• have similar values and tastes;
• have considered the current and future needs of their children
carefully; and
• are willing and able to resolve minor problems without the
intervention of others.

If using this agreed shared expense formula, the direct expense formula is not
used.
2. Court Approval. No shared expense formula shall be ordered without the
court having approved the following five requirements:

a) Agreed Detailed Plan. The parties have executed a detailed


written agreement to share the direct expenses of the children on an equal
basis. Direct expenses include, but are not limited to, clothing and
education expenses, but do not include household food, transportation,
housing, or utilities.
b) Unreimbursed Health Expenses. Unreimbursed health expenses
should continue to be shared in proportion to the parties' income.
c) Direct expenses. Direct expenses may be shared by dividing each
expense or by offsetting expenses using an agreed expense sharing plan.
(Appendix VI).
d) Worksheet. The parties must present a child support worksheet
using the shared expense or equal parenting time formula.
e) Alternative Dispute Provision. Neither party may unilaterally
modify or terminate the agreed upon shared expense plan. The parties'
shared expense agreement must include an alternative dispute process for
any disagreements the parents may have concerning the children's
expenses.

3. Calculation. The support is calculated using one worksheet. The amount of the
lower adjusted subtotal (Line D.5) is subtracted from the higher adjusted subtotal
(Line D.5) and the difference is then divided by 2. The resulting amount is the
child support the party having the higher obligation will pay to the party with the
lower obligation (Line E.2).

F. Direct Expense Formula

1. Generally. In equal parenting time situations where parents do not have an


agreed shared expense plan, they may agree or the court may order the use of the
Direct Expense Formula. If using this Direct Expense formula, the agreed Shared
Expense Formula is not used. The parents are presumed to each provide the
child’s clothing in their own home. A child support worksheet must be prepared.
Establishment and modification of child support after the effective date of these

22
guidelines must not use the Equal Parenting Time Formula and Equal Parenting
Time Worksheet.

2. Factors. When using this formula, the parties may agree which parent is to pay
the direct expenses of the minor child(ren). If the parties don't agree, the court
must consider the following factors in establishing which parent shall pay the
direct expenses:
• Historical roles and familiarity of the parties with purchasing needs of the
child(ren);
• Demonstrated performance under previous equal parenting time or shared
expense formula, if applicable;
• Demonstrated payment of historical percentages of child(ren)'s
medical/dental bills; and/or
• Ability of a party to cooperate with the other party.

3. Formula. The Direct Expense Formula must consist of the following steps:
a) Step 1: The amount of the lower adjusted subtotal amount on Line
D.5 must be subtracted from the higher adjusted subtotal amount on Line D.5.
The resulting figure must be divided by 2 and constitutes the first portion of
the formula. This amount is entered on Line E.2.a for the parent with the
higher income. Unless otherwise ordered by the court, the parents are
presumed to each provide the child's clothing in their own home.
b) Step 2: Multiply Line D.4 by the percentage set out on the table
below. This amount is entered on Line E.3 for the parent not paying direct
expenses.
• 7% if total combined monthly child support income on
Line D.2 is equal to or less than $4,690;
• 10.5% if total combined monthly child support income on
Line D.2 is more than $4,690 and less than $8,125;
• 15% if total combined monthly child support income on
Line D.2 is equal to or greater than $8,125, or;

c) Step 3: Add the amount from Step 1 and Step 2 to Line E.4 for
each parent on the child support worksheet. Along with any applicable
adjustments, this is the additional contribution owed by the parent not
paying direct expenses.

4. Equitable Considerations. If the court determines the result of the direct expense
formula is unjust and is not in the best interest of the child, the court must then
decide if adjustments are appropriate. In evaluating whether to apply an adjustment,
the court must consider the overall financial circumstances of the parties and the
presence and amount of disparity between the incomes. The court may also consider
which parent is responsible for the direct expenses, health insurance, and work-
related child care.

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G. Ability to Pay Calculation

1. Use. The court must take into consideration the basic subsistence needs of the
noncustodial parent, and at the court's discretion, the custodial parent and children.
In calculating child support, the court must take into consideration the current
federal poverty guidelines for a household of one. The current poverty guidelines
change annually and can be found at https://aspe.hhs.gov.

2. Calculation. To determine a parent's ability to pay, the court must subtract the
current federal poverty guidelines for a household of one from the child support
income (Line D.1). This amount is the income available for support. If the income
available for support is greater than the child support owed by the noncustodial
parent, the lesser of the two amounts should be entered on Line L as the amount of
child support owed by the noncustodial parent. If the income available for support is
less than the child support owed by the noncustodial parent, the court shall set a
child support obligation based on the best interest of the child and enter it on Line L
as the amount of child support owed by the noncustodial parent.

H. Social Security Dependent Benefits

1. Payee Benefits. Dependent/auxiliary benefits received by a parent or guardian,


as representative payee of the child, based upon the earnings or disability of the
payor shall be considered as a credit to satisfy the payor's child support obligation as
follows:
• The child's dependent auxiliary benefit must be applied as a credit to
the payor's current child support obligation. The credit must be entered
in Line K.4 on the child support worksheet.
• Any portion of the benefit that exceeds the child support obligation
must be considered a gratuity for the benefit of the child(ren).
• In situations when both the payee and payor receive Social Security
benefits and the child is eligible to receive dependent/auxiliary
benefits, the judge must make findings as to how the
dependent/auxiliary benefits will be applied to the child support
obligation.

2. Dependent/Auxiliary Benefits. If the child receives Social Security


dependent/auxiliary benefits through the payor, the actual amount of such benefits
received must be entered on Line K.4. If the amount received is equal to or exceeds
the Line K.3 subtotal, the payor's obligation is $0, which must be entered on Line L.
If the amount received is less than the Line K.3 subtotal, the payor's support
obligation is the difference between Line K.3 subtotal and the benefit received,
which amount must be entered on Line L.

I. Enforcement Fee Allowance. In instances where the court trustee or DCF


collects an enforcement fee, it should be divided equally between the parties. One half of

24
the total monthly fee should be entered as an additional amount allowed on Line M for
the parent not having primary residency. In areas where the court trustee or DCF charge
a percentage of each payment, this amount is determined by multiplying the percentage
fee charged by the court trustee or DCF by the figure on Line M and then multiplying by
.5 ((Line F.3 x Collection Fee %) x .5). In areas where a flat fee is charged, that flat fee
is multiplied by .5 to find the amount applied on Line M (Monthly Flat Fee x .5). These
fees may vary and should be entered on Line N.

J. Total Parental Child Support Obligation

1. Generally. The total parental child support obligation is determined by


adding the enforcement fee allowance (Line M), if any, to the net child
support obligation on Line L. The resulting amount is entered on Line N and
becomes the amount of the child support order.

2. Rounding. Calculations should be rounded to the nearest tenth for


percentages. Calculations should be rounded to the nearest dollar. In using the
child support schedules for income amounts not shown, income should be
rounded to the nearest basic child support obligation amounts.

VII. Judgments

A. Judgment. Child support becomes a judgment when it is due and goes unpaid.

B. Birth Expenses. If a judgment for birth expenses or a judgment pursuant to


K.S.A. 23-2215 is awarded, the presumed amount is the parent's proportionate share as
reflected on Line D.3 of the child support worksheet. If a parent's proportionate share of
the birth expenses is more than 5% of the parent's current gross annual income projected
over five years, the parent may request a deviation.

C. Child support for an unborn child. The court may order child support for an
unborn child pursuant to K.S.A. 20-165. For purposes of this section, child support for an
unborn child will be in the form of a judgment for the direct medical and pregnancy
related expenses of the mother of the unborn child. The judgment must not exceed the
total amount of direct medical and pregnancy related expenses of the mother of the
unborn child. The party requesting the establishment of child support must produce
evidence of the expenses. The court has the discretion to determine whether the direct
medical and pregnancy related expenses are reasonable, and to make an adjustment as
appropriate, taking into consideration the income and circumstances of each of the
parties.

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VIII. Retroactive Lump Sum Payment

If the parent or guardian, as a representative payee for the child, received a lump sum
payment of retroactive SSDI benefits, the amount shall be applied as a credit against the
child support arrearage that accumulated during the months covered by the lump-sum
payment. The payee must notify the court and all parties within 30 days of receipt of the
lump sum payment. The court may issue sanctions if notice is not provided. Any portion
of the lump sum payments of retroactive SSDI dependent/auxiliary benefits paid to
children in excess of the child support obligation should not be credited against the child
support arrearage and is considered gratuity for the benefit of the child(ren).

i
The schedules are derived from an economic model initially developed in 1987 by Dr. William Terrell.i In the fall
of 1989, Dr. Ann Coulson updated the schedules,i which were then modified downward at lower income levels in
1990 at the Court’s request and adjusted for current economic data in 1993.i Dr. William Terrell reviewed various
studies and foundation data in 1998 and 2002. These reviews led to updated schedule proposals; however, no
changes were made in 1998. His more recent statistical analyses and attendant schedule changes provide the
bases for the committee’s recommendations that were adopted by the Court in 2003.i Dr. Jodi Pelkowski worked
with Dr. Terrell during the review period which led to the adoption of Kansas Supreme Court Administrative
Order No. 180 effective January 1, 2004, and took over Dr. Terrell’s work during 2005.i Her analyses of
economic data in spending on children served as the basis for the committee recommendations in 2007, 2011,
2015, 2018, and 2022.
ii
See Linda Henry Elrod, Kansas Child Support Guidelines: An Elusive Search for Fairness in Support Orders,
27 WASHBURN. L. J. 104, 120-25 (1987). Expenditures per child are assumed to increase with increases in
parents’ combined income, decrease per child as the total number of children in the family increases, and increase
as the child grows older.
iii
See Terrell, supra note 3, at 7; Letter from Dr. Ann Coulson to Hon. Herbert Walton, February 21, 1990, supra
note 4, at 2.
iv
Consumption spending means household outlays for consumer goods and services as opposed to the purchase of
assets or savings accounts.
v
This reduction involves subtracting the age 16-18 child’s share of a total family burden at two points on the
equation that relates average spending per the age 16-18 child to gross family income. Once the two lower points
are determined, then the entire equation is reduced in order to compute the support schedules. For example, the
one child aged 16-18 family calls for a reduction of $228 at the poverty level income of $1,650. Hence, the
poverty level average spending of $579 becomes the schedule entry of $351. Similarly, at an income of $15,500
per month, average spending of $2,580 per child declines by $324 to the support amount of $2,256. The tabled
values derive from an equation that passes through these two diminished values.

26
Appendix I

Child Support Worksheet


IN THE____________JUDICIAL DISTRICT
________________ COUNTY, KANSAS

IN THE MATTER OF

v. Case No.

Pursuant to K.S.A. Chapter 23

CHILD SUPPORT WORK SHEET OF


Party Name Party Name

A. INCOME COMPUTATION - WAGE EARNER


1. Domestic Gross Income
B. INCOME COMPUTATION - SELF EMPLOYED
1. Self-employment Gross Income
2. Reasonable Business Expenses (-)
3. Domestic Gross Income
C. ADJUSTMENTS TO DOMESTIC GROSS INCOME
1. Domestic Gross Income
2. Court-Ordered Child Support Paid
3. Court-Ordered Maintenance Paid %
4. Court-Ordered Maintenance Received %
5. Child Support Income (Insert on Line D.1 below)
D. COMPUTATION OF CHILD SUPPORT
1. Child Support Income
2. Total =
3. Proportionate Shares of Combined Income % %
(Each parent's income divided by combined income)
4. Gross Child Support Obligation ** (Using total income from Line D.2.,
find amount for each child and enter total for all children.)
Age of Children 0-5 6-11 12-18
Number Per Age Category
Total Amount =

*Cost of Living Differential Adjustment? Yes No


*Multiple Family Adjustment? Yes No
Income beyond the child support schedule calculation used Yes No

27
CASE NO. Party Name Party Name

5. Proportionate Share (Line D.3 x Line D.4)


E. Parenting Time or Shared Residency Adjustment

1. Parenting Time Adjustment


a. ________% x Line D.5
(Parenting time is more than 35% but less than 50%)

b. Actual Cost Parenting Time Adjustment


c. Extended Parenting Time Adjustment

2. Shared residency and written shared expense plan


a. (Higher amount on Line D.5 - Lower amount on Line D.5) divided by 2

3. Shared residency with Direct Expense Formula


a.  7% (combined monthly child support less than $4,690)
b.  10.5% (combined monthly child support more than $4,690 and less than $8,125)
c.  15% (combined monthly child support more than $8,125)
4. Total Adjustment (Line E.1.a/b/c or E2 or (E2 + E3))
F. HEALTH INSURANCE
1. Health and Dental Insurance Premium

2. Proportionate Shares Health Insurance Premium

G. WORK RELATED CHILD CARE COSTS


1. Work Related Child Care Costs
Amount - Amount x ______%

2. Proportionate Share Child Care Costs

H. PROPORTIONATE CHILD SUPPORT OBLIGATION FOR EACH PARENT

1.  Primary residency with one parent: Total of Line D5 - E4 + F2 + G2


 Shared residency with written shared expense plan: Total of E4 + F2 + G2

 Shared residency with Direct expense formula: Total of E4 + F2 + G2

I. BASIC CHILD SUPPORT OBLIGATION

1. Credit for Health Insurance and Work-Related Childcare = Line F1 + G1

2. Basic Child Support Obligation = Line H.1. - Line I.1

28
CASE NO. Party Name Party Name

J. CHILD SUPPORT ADJUSTMENTS


AMOUNT ALLOWED
CATEGORY
Applicable N/A
1. Long Distance Visitation Costs (+/-)
2. Income Tax Considerations (+/-)
3. Special Needs (+/-)
4. Agreement Past Minority (+/-)
5. Overall Financial Condition (+/-)
6. TOTAL (Insert on Line K.2 Below)

K. DEVIATION(S) FROM REBUTTABLE PRESUMPTION AMOUNT


1. Basic Parental Child Support Obligation (Line I.2 from above)

2. Total Child Support Adjustments (Line J.6 from above) (+/-)

3. Adjusted subtotal (Line K.1 +/- Line K.2.)


4. Social Security Dependent Benefits

5. Ability to Pay

Child support income (D.1) ____________ - Poverty guidelines for houshold of one _______________ = ________________

L. NET PARENTAL CHILD SUPPORT OBLIGATION

M. ENFORCEMENT FEE ALLOWANCE


(Line L. x collection fee% x .5) or (Monthly flat fee x .5)

N. TOTAL CHILD SUPPORT OBLIGATION

Prepared by (Signature) Judge/Hearing Officer Signature

Prepared by (Print Name) Date Approved

Date Submitted

29
Appendix II

ONE CHILD FAMILIES: CHILD SUPPORT SCHEDULE


Dollars Per Month Per Chi!d0
Combined Support Amount ($ Per Child) Combined Support Amount ($ Per Child) Combined Support Amount (S Per Cbild)
Gt·oss Age Group Gt·oss Age Group Gross Age Group
Monthly Age Age Age Monthly Age Age Age Monthly Age Age Age
IIncome 0-5 6-11 12-18 Income 0-5 6-11 12-18 Income 0-5 6-11 12-18
50 IO 11 12 2400 461 516 549 6700 1010 1130 1202
100 20 22 24 2500 476 533 567 6800 1021 1143 1216
150 30 33 35 2600 490 549 584 6900 1033 1156 1229
200 40 44 47 2700 505 565 601 7000 1044 1168 1243
250 50 55 59 2800 519 581 618 7100 1055 1181 1256
300 59 67 71 2900 533 596 634 7200 1067 1194 1270
350 69 78 83 3000 547 612 651 7300 1078 1206 1283
400 79 89 94 3100 561 628 668 7400 1089 1219 1297
450 89 100 106 3200 575 643 684 7500 1101 1232 1310
500 99 Ill 118 3300 588 658 700 7600 1112 1244 1323
550 109 122 130 3400 602 673 716 7700 1123 1257 1337
600 119 133 142 3500 615 688 732 7800 1134 1269 1350
650 129 144 153 3600 629 703 748 7900 1145 1281 1363
700 139 155 165 3700 642 718 764 8000 1156 1294 1376
750 149 166 177 3800 655 733 780 8100 1167 1306 1389
800 159 178 189 3900 668 748 795 8200 1178 1318 1402
850 169 189 201 4000 681 762 811 8300 1189 1331 1415
900 178 200 212 4100 694 777 826 8400 1200 1343 1428
950 188 211 224 4200 707 791 842 8500 1211 1355 1441
1000 198 222 236 4300 720 806 857 8600 1222 1367 1454
1050 208 233 248 4400 733 820 872 8700 1232 1379 1467
1100 218 244 260 4500 745 834 887 8800 1243 1391 1480
1150 228 255 272 4600 758 848 902 8900 1254 1403 1493
1200 238 266 283 4700 770 862 917 9000 1265 1415 1506
1250 248 277 295 4800 783 876 932 9100 1276 1427 1518
1300 258 289 307 4900 795 890 947 9200 1286 1439 1531
1350 268 300 319 5000 808 904 961 9300 1297 1451 1544
1400 278 311 331 5100 820 918 976 9400 1307 1463 1557
1450 288 322 342 5200 832 931 991 9500 1318 1475 1569
1500 297 333 354 5300 844 945 1005 9600 1329 1487 1582
1550 307 344 366 5400 856 958 1020 9700 1339 1499 1594
1600 317 355 378 5500 869 972 1034 9800 1350 1510 1607
1650 327 366 390 5600 881 985 1048 9900 1360 1522 1619
1700 337 377 401 5700 893 999 1063 10000 1371 1534 1632
1750 347 388 413 5800 905 1012 1077 10100 1381 1546 1644
1800 357 399 425 5900 916 1025 1091 10200 1392 1557 1657
1850 367 411 437 6000 928 1039 1105 10300 1402 1569 1669
1900 377 422 449 6100 940 1052 1119 10400 1412 1580 1681
1950 387 433 460 6200 952 1065 1133 10500 1423 1592 1694
2000 397 444 472 6300 963 1078 1147 10600 1433 1604 1706
2100 416 466 496 6400 975 1091 1161 10700 1443 1615 1718
2200 432 483 514 6500 987 1104 1175 10800 1454 1627 1730
2300 447 500 532 6600 998 1117 1188 10900 1464 1638 1743

*2023 Federal Poverty Guideline values converted to monthly values and rounded up to nearest $50 increment are
$ I 250 for a one-person household and $2100 for a three-p�son household.
age ranges are calculated by multiplying 0.84 and 0.94, respectively, by the 12-18 year old non-rounded calculated
value.

30
Domestic Relations Affidavit Appendix III

IN THE JUDICIAL DISTRICT


COUNTY, KANSAS

IN THE MATTER OF )
)
)
Party Name )
)
and ) Case No.
)
)
)
Party Name )

DOMESTIC RELATIONS AFFIDAVIT OF


(name)

1. Residence

XXX-XX-_ _ _ _
Birth Month/Year Social Security Number Telephone

2. Other Party Name

Residence

XXX-XX-_ _ _ _
Birth Month/Year Social Security Number Telephone

3. Date of Marriage:

4. Number of Marriages:
Party Name Party Name

5. Number of children of the relationship:

6. Names, Social Security Numbers, the month and year of each child’s birth and ages of minor children of
the relationship:

Name Social Security Number Birth Age Custodian


XXX-XX-_ _ _ _ Month /Year

42
7. Names, Social Security Numbers, and ages of minor children of previous relationships and facts as to
custody and support payments paid or received, if any.

Social Support Paid


Name Security No. Age Custodian Payment or Rec’d
XXX-XX-_ _ _ _
$
$
$
$

8. Party Name is employed by (name)

(address)

Party Name is employed by (name)

(address)

with monthly income as follows:

A. Wage Earner Party Name Party Name

1. Gross Income $ $
2. Other Income $ $
3. Subtotal Gross Income $ $
4. Federal Withholding $ $
(Claiming _____ exemptions)
5. Federal Income Tax $ $
6. OASDHI $ $
7. Kansas Withholding $ $
8. Subtotal Deductions $ $
9. Net Income $ $

B. Self-Employed Party Name Party Name

1. Gross Income from


self-employment $ $
2. Other Income $ $
3. Subtotal Gross Income $ $
4. Reasonable Business Expenses (-) $ $
(Itemize on attached exhibit)
5. Self-Employment Tax (-) $ $
6. Business Net Income $ $
7. Estimated Tax Payments $ $
(Claim _____ exemptions)
8. Federal Income Tax $ $
9. Kansas Withholding $ $
10. Subtotal Deductions $ $
11. Net Income $ $
(Line B.3. minus Line B.9.)

Pay period:
Party Name Party Name

43
9. The liquid assets of the parties are:

Joint or Individual
Item Amount (Specify)

A. Checking Accounts (Do not list account numbers):


$
$
B. Savings Accounts (Do not list account numbers):
$
$
C. Cash
Party Name $
Party Name $
D. Other
$
$

10. The monthly expenses of each party are: (Please indicate with an asterisk all figures which are estimates
rather than actual figures taken from records.)

A. Party Name Party Name


Item (Actual or Estimated) (Actual or Estimated)

1. Rent $ $
2. Food $ $
3. Utilities/services:
Trash Service $ $
Newspaper $ $
Telephone $ $
Cell Phone $ $
Cable $ $
Gas $ $
Water $ $
Lights $ $
Other $ $
4. Insurance:
Life $ $
Health $ $
Car $ $
House/Rental $ $
Other $ $
5. Medical and dental $ $
6. Prescriptions drugs $ $
7. Child care (work-related) $ $
8. Child care (non-work-related) $ $
9. Clothing $ $
10. School expenses $ $
11. Hair cuts and beauty $ $
12. Car repair $ $
13. Gas and oil $ $
14. Personal property tax $ $

Party Name Party Name


Item (Actual or Estimated) (Actual or Estimated)

44
15. Miscellaneous (Specify)
$ $
$ $

16. Debt Payments (Specify)

$ $
$ $

Total $ $

*Show house payments, mortgage payments, etc., in Section 10.B.

B. Monthly payments to banks, loan companies or on credit accounts: (Indicate actual or estimated
monetary amount in each column; use asterisk for secured.) DO NOT LIST ANY PAYMENTS
INCLUDED IN PART 10.A ABOVE.

When Amount of Date of Responsibility


Creditor Incurred Payment Last Payment Balance
Party Name Party Name
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
Subtotal of Payments $ $
Total $ $

C. Total Living Expenses


Party Name Party Name
(Actual or Estimated) (Actual or Estimated)

1. Total funds available to $ $


Both Parties
(from No. 8 )
2. Total needed $ $
(from No. 10.A and B)
3. Net Balance $ $
4. Projected child support $ $

D. Payments or contributions received, or paid, for support of others. Specify source and amount.

Source Party Name Party Name


(+/-) $ $
(+/-) $ $

11. How much does the party who provides health care pay for family coverage?
$ per .
How much does it cost the provider to furnish health insurance only on the provider?
$ per .

FURNISH THE FOLLOWING INFORMATION IF APPLICABLE.

45
12. Income and financial resources of children.

Income/Resources Amount
$
$

13. Child support adjustments requested.

14. All other personal property including retirement benefits (including but not limited to qualified plans such
as profit-sharing, pension, IRA, 401(k), or other savings-type employee benefits, nonqualified plans, and
deferred income plans), and ownership thereof (joint or individual), including policies of insurance,
identified as to nature or description, ownership (joint or individual), and actual or estimated value.

Joint or Individual
Amount (Specify)
$
$
$
$

THE FOLLOWING NEED NOT BE FURNISHED IN POST JUDGMENT PROCEDURES.

15. List real property identified as to description, ownership (joint or individual) and actual or estimated value.

Property Description Ownership Actual/Estimated Value

16. Identify the property, if any, acquired by each of the parties prior to marriage or acquired during marriage
by a will or inheritance.

Source of Actual/
Property Description Ownership Ownership Estimated Value

17. List debt obligations, including maintenance, not listed in Section 10.A or 10.B above, identified as to
name or names of payor or payors and payees, balance due and rate at which payable; and, if secured,
identify the encumbered property.

Debt Balance Payment Encumbered


Obligation Payor Payee Due Rate Property

46
8. List health insurance coverage and the right, pursuant to ERISA §§ 601-608, 29 U.S.C.
§§ 1161-1168 (1986), to continued coverage by the spouse who is not a member of the
covered employee group.

Health Insurance COBRA Continuation


Yes No Unknown

I declare under penalty of perjury under the laws of the State of Kansas that the foregoing is true, correct
and complete.

Executed on the _______ day of _________________________, 20____.

Name (Print):

Signature

47
Appendix V
IN THE___________ JUDICIAL DISTRICT
DISTRICT COURT,___________ COUNTY, KANSAS

IN THE MATTER OF THE MARRIAGE OF

IN THE MATTER OF THE PARENTAGE


OF

Petitioner,

and Case No.

Respondent.

AGREED SHARED EXPENSE PLAN

Petitioner and Respondent, having entered into a shared residential custody arrangement,
make the following agreed plan for sharing of the direct expenses of the minor child(ren)
pursuant to Section I. . of the Kansas Child Support Guidelines. This plan must be filed with
a child support worksheet and an order approving the child support worksheet and shared
expense plan.

1. The parties understand that costs for work related child care and health
insurance are already included in the child support worksheet. The parties also
agree they shall share the following direct expenses of the minor child(ren) equally as
set forth in this plan, which shall be in addition to the monetary child support as
required by the shared residency arrangement (check all that apply):

All items listed below


- OR -
Regular clothing (if parties are not maintaining clothing in each home)
Special event clothing (including but not limited to formal dances, prom,
graduation)
School uniforms
School supplies
School fees (including but not limited to enrollment, book/activity fees
tuition)

53
Miscellaneous school related expenses (including but not limited to school
pictures, yearbook, field trips)
Extracurricular activity fees, equipment, apparel, and uniform costs
Sports activity fees, equipment, apparel, and uniform costs
Extracurricular activity travel costs of the child
Haircuts
Cell phones
Summer related activities such as summer camps or summer school not
included in the child support worksheet
Other (specify)
___________________________________________________

2. In the event of school lunches, the parties shall share the cost by:

_____________ shall pay the cost and the ____________ shall reimburse
the paying party for their respective 50% share by the end of the following
month
or

The parties shall each prepay one half of cost of school lunches on a
_____weekly _____ monthly basis.

3. The parties agree that it is in the best interest of the child(ren) to be involved in
reasonable extracurricular activities with the consent of both parties, which consent
shall not be unreasonably withheld.

4. The parties agree that they must consult with each other about the reasonable direct
expenses of the minor child(ren) for which they seek reimbursement before the
expense is incurred.

5. The parties agree that in sharing the direct expenses of the minor child(ren) they may
do so by having one parent advance the entire cost and being reimbursed for one half
by the other or by splitting the cost equally at the time it is incurred.

6. In the event that one of the parties seeks reimbursement of the direct expense they
have advanced, the paying party shall provide the reimbursing party with a copy of
the receipt for the expense within thirty (30) days of incurring the expense and the
reimbursing party shall have thirty days after the receipt is sent in which to reimburse
the paying party for their respective one half of the cost.

7. The parties agree that failure to pay the party=s 50% share of the direct expenses may
result in modification of child support or other sanctions.

8. The parties agree to use an alternative dispute resolution process for any
disagreements the parents may have concerning the children’s expenses.

54
_______________________
Petitioner Date

_________________________
Respondent Date

55

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