The Federal Child Support Guidelines:
Step-by-Step

Worksheet 2

Part F
split custody arrangement

Share of special expenses if one of you pays spousal support to the other parent

Note: Parts E and F use the terms parent A and parent B to help you and the other parent keep track of your information. These terms could apply to either of you.

 

Parent A

Parent B

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

Parent's proportion of both parents' total annual income (for line 40A, divide line 38A by line 39; for line 40B, divide line 38B by line 39—the result will usually be in decimal form, for example, 0.66)

40A

B

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

41A

B

Real (net) cost of all special expenses paid directly by each parent

42A

B

Annual amount of all special expenses payable by each parent (line 41 minus line 42)

43A

B

Amount payable monthly (divide line 43 by 12 for each parent)

44A

B