The Federal Child Support Guidelines:
Step-by-Step

Worksheet 2

Part D
sole custody arrangement

Paying parent's share of special expenses if spousal support is being paid to the other parent

 

Parent paying child support

Parent receiving child support

Annual income (from Worksheet 1, line 18, plus adjustments for UCCB and an elected split-pension amount if applicable.)

34A

B

Spousal support received from the other parent

35A

B

Add lines 34 and 35 in each column

36A

B

Spousal support paid to the other parent

37A

B

Annual income for purposes of sharing special expenses (line 36 minus line 37 in each column)

38A

B

Total annual income of both parents (add lines 38A and 38B)

39

Paying parent's proportion of both parents' total annual income (divide line 38A by line 39)–the result will usually be in decimal form (for example, 0.66)

40

Amount of paying parent's share of special expenses (multiply line 40 by line 33)

41

Real (net) cost of special expenses paid directly by paying parent (if any)

42

Annual amount of all special expenses payable to the receiving parent by the paying parent (line 41 minus line 42)

43
per year

Monthly amount of special expenses payable to the receiving parent by the paying parent (divide line 43 by 12)

44
per month

If you have a split custody arrangement, complete either part E or part F

Complete Part E if you do not pay spousal support to, or do not receive spousal support from, the other parent.

Complete Part F if you pay spousal support to or receive spousal support from the other parent.