Child Support Guidelines

Child Support Guidelines

1999 Edition

TABLE OF CONTENTS I.

INTRODUCTION ........................................................................ 1

II.

USE OF GUIDELINES ................................................................. 2

III.

DETERMINATION OF CHILD SUPPORT AWARDS ................ 3 A.

IV.

Income ........................................................................ 1. Definition ............................................................... 2. Gross Income ......................................................... 3. Income From Self-Employment or Operation of a Business ........................................ 4. Potential Income .................................................... 5. Income Verification ...............................................

3 3 3

B.

Monthly Alimony .......................................................

5

C.

Other Monthly Alimony or Child Support Paid ...........

5

D.

Other Children in the Home ........................................

5

E.

Basic Child Support Obligation ..................................

6

F.

Self Support Reserve ................................................... 6

G.

Health Insurance .......................................................... 6

H.

Child Care Costs ......................................................... 6

I.

Age Adjustment ........................................................... 7

J.

Computation of Child Support ....................................

4 4 4

7

UNUSUAL CUSTODY ARRANGEMENTS ..................................... 7 A.

Shared Parenting Arrangements .................................

7

B.

Split Custody ............................................................. 9

V.

PERIODIC REVIEW ......................................................................... 9

VI.

CHILD SUPPORT GUIDELINES SCHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS .............................................................. 9

VII.

CHILD SUPPORT OBLIGATION WORKSHEET A ...................... 19

VIII. CHILD SUPPORT OBLIGATION WORKSHEET B ...................... 20 IX.

SHARED PARENTING WORKSHEET C......................................... 21

X.

SURVEY ................................................................................................ 22

I.

INTRODUCTION

The South Carolina General Assembly, through Act 195 of 1989, provides that the child support guidelines must be applied by the courts in determining the amount of child support that is expected to be paid toward the support of a dependent child (Section 43-5-580(b) and 20-7-852(A), South Carolina Code of Laws, 1976, as Amended). These guidelines are based on the Income Shares Model, developed by the Child Support Guidelines Project of the National Center for State Courts. Developed with the best available economic evidence on child rearing expenditures, the Income Shares Model is based on the concept that the children should receive the same proportion of parental income that they would have received had the parents lived together. A more detailed explanation of the Income Shares Model and the underlying economic evidence used to support it is contained in Development of Guidelines for Child Support Orders, Report to the Federal Office of Child Support Enforcement, September 1987 (National Center for State Courts, Denver, Colorado). The Income Shares Model calculates child support as the share of each parent’s income which would have been spent on the children if the parents and children were living in the same household. The shares are based on the amount of money ordinarily spent on children by their families living in the United States and adjusted to South Carolina cost of living levels. This evidence indicates that individuals tend to spend money on their children in proportion to their income, and not solely on need. The expenditures include the following nine categories: food at home; food away from home; shelter; utilities; household goods (furniture, appliances, linens, floor coverings, and housewares); clothing; transportation (other than visitation related); ordinary health care; and recreation. Excluded from these expenditure categories are estimated expenditures for child care and extraordinary medical expenses, which have been subtracted because they are added to child support on an as-paid basis. Also excluded from these estimates are personal insurance (e.g. life, disability), gifts, contributions, and savings. Because mortgage principal (as opposed to interest) is considered to be savings, it is not included in the estimates of child-rearing expenditures. These guidelines and the accompanying worksheets assume that the custodial parent is spending his or her calculated share directly on the child. For the noncustodial parent, the calculated amount establishes the level of child support to be given to the custodial parent for support of the child.

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II. USE OF THE GUIDELINES A. The Child Support Guidelines are available to be used for temporary and permanent orders, actions for separate maintenance and support, divorce and child support awards. Additionally, the guidelines are to be used to assess the adequacy of agreements for support and encourage settlement of this issue between the parties. (1)

(2)

(3)

In any proceeding in which child support is in issue, the amount of the award which would result from the application of these guidelines is the amount of the child support to be awarded. However, a different amount may be awarded upon a showing that application of the guidelines is inappropriate. When the court orders a child support award that varies significantly from the amount resulting from the application of the guidelines, the court shall make specific, written findings of those facts upon which it bases its conclusion supporting that award. In cases where the parents’ combined monthly gross income is less than $600, the guidelines provide for a case-by-case determination of child support, which should ordinarily be set at no less than $50 per month. In those cases, the court should take care to award an amount of child support that would not jeopardize the ability of the noncustodial parent to live at a minimum level of subsistence. However, the guidelines encourage that a specific amount of child support always be ordered to establish in the payer’s mind the principle of the parent’s obligation to pay as well as lay the basis for increased/decreased orders if income changes in the future. These guidelines provide for calculated amounts of child support for a combined parental gross income of up to $15,000 per month, or $180,000 per year. Where the combined gross income is higher, courts should determine child support awards on a case-by-case basis.

B. Deviation from the guidelines should be the exception rather than the rule. When the court deviates, it must make written findings that clearly state the nature and extent of the variation from the guidelines. These Child Support Guidelines do not take into account the economic impact of the following factors which can be possible reasons for deviation: (1)

(2) (3) (4) (5) (6) (7) (8)

Educational expenses for the child(ren) or the spouse (i.e., those incurred for private, parochial, or trade schools, other secondary schools, or postsecondary education where there is tuition or related costs); Equitable distribution of property; Consumer debts; Families with more than six children; Unreimbursed extraordinary medical/dental expenses for the noncustodial or custodial parent; Mandatory deduction of retirement pensions and union fees; Child-related unreimbursed extraordinary medical expenses; Monthly fixed payments imposed by court or operation of law; -2-

(9) (10)

(11)

(12)

Significant available income of the child(ren); Substantial disparity of income in which the noncustodial parent’s income is significantly less than the custodial parent’s income, thus making it financially impracticable to pay the amount the guidelines indicate the noncustodial parent should pay; Alimony. Because of their unique nature, lump sum, rehabilitative and reimbursement alimony may be considered by the court as a possible reason for deviation from these guidelines. Agreements Reached Between Parties. The court may deviate from the guidelines based on an agreement between the parties if both parties are represented by counsel or if, upon a thorough examination of any party not represented by counsel, the court determines the party fully understands the agreement as to child support. The court still has the discretion and the independent duty to determine if the amount is reasonable and in the best interest of the child(ren).

III. DETERMINATION OF CHILD SUPPORT AWARDS A. Income. (1) Definition. The guidelines define income as the actual gross income of the parent, if employed to full capacity, or potential income if unemployed or underemployed. Gross income is used in order to avoid contention over issues of deductibility which would otherwise arise if net income were used. The guidelines are based on the assumption that the noncustodial parent will have only one federal exemption and will have higher taxes than the custodial parent. Adjustments have been made in the Schedule of Basic Child Support Obligations for lower child support payments. Other factors included in the schedule are South Carolina taxes, FICA and earned income. (2) Gross Income. Gross income includes income from any source including salaries, wages, commissions, royalties, bonuses, rents (less allowable business expenses), dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits (but not Supplemental Security Income), workers’ compensation benefits, unemployment insurance benefits, disability insurance benefits, Veterans’ benefits and alimony, including alimony received as a result of another marriage and alimony which a party receives as a result of the current litigation. Unreported case income should also be included if it can be identified. (a) The court may also take into account assets available to generate income for child support. For example, the court may determine the reasonable earning potential of any asset at its market value and assess against it the current treasury bill interest rate or some other similar appropriate method of computing income. (b) In addition to determining potential earnings, the court should impute income to any non-income producing assets of either parent, if significant, other than a primary residence or personal property. Examples of such assets are vacation homes (if not maintained as rental property) and idle land. The current rate -3-

determined by the court is the rate at which income should be imputed to such nonperforming assets. (3)

Gross income does not include: (a) Benefits received from means-tested public assistance programs, such as Temporary Assistance to Needy Families (TANF), Supplemental Security Income (SSI), Food Stamps and General Assistance; (b) Income derived by other household members; and/or (c) In-kind income; however, the court should count as income expense reimbursements or in-kind payments received by a parent from selfemployment or operation of a business if they are significant and reduce personal living expenses, such as a company car, free housing, or reimbursed meals.

(4) Income From Self-Employment or Operation of a Business. For income from self-employment, proprietorship of a business, or ownership of a partnership or closely held corporation, gross income is defined as gross receipts minus ordinary and necessary expenses required for self-employment or business operation, including employer’s share of FICA. However, the court should exclude from those expenses amounts allowed by the Internal Revenue Service for accelerated depreciation or investment tax credits for purposes of the guidelines and add those amounts back in to determine gross income. In general, the court should carefully review income and expenses from self-employment or operation of a business to determine actual levels of gross income available to the parent to satisfy a child support obligation. As may be apparent, this amount may differ from a determination of business income for tax purposes. (5) Potential Income. If the court finds that a parent is voluntarily unemployed or underemployed, it should calculate child support based on a determination of potential income which would otherwise ordinarily be available to the parent. If income is imputed to a custodial parent, the court may also impute reasonable day care expenses. Although Temporary Assistance to Needy Families (TANF) and other means-tested public assistance benefits are not included in gross income, income may be imputed to these recipients. However, the court may take into account the presence of young children or handicapped children who must be cared for by the parent, necessitating the parent’s inability to work. (a) The court may also wish to factor in considerations of rehabilitative alimony in order to enable the parent to become employed. (b) In order to impute income to a parent who is unemployed or underemployed, the court should determine the employment potential and probable earnings level of the parent based on that parent’s recent work history, occupational qualifications, and prevailing job opportunities and earning levels in the community. (6) Income Verification. Ordinarily, the court will determine income from verified financial declarations required by the Family Court rules. However, in the absence of any -4-

financial declaration, or where the amounts reflected on the financial declaration may be in issue, the Court may rely on suitable documentation of current earnings, preferably for at least one month, using such documents as pay stubs, employer statements, or receipts and expenses if the parent is self-employed. Verification of current earnings, whether reflected on a financial declaration or not, can be supported with copies of the most recent tax returns filed by the payer. Income can also be verified through the Employment Security Commission or through the State Department of Revenue. B. Monthly Alimony (this action). Any award of alimony between the parties should be taken into consideration by the court when utilizing these guidelines as a deduction from the payer spouse’s gross income, and as gross income received by the recipient spouse. Because of their unique nature, lump sum, rehabilitative, reimbursement, or any other alimony the court may award, may be considered by the court as a possible reason for deviation from these guidelines. The purpose of this adjustment is not to give priority to alimony or child support payments. The purpose of these adjustments is to recognize that each parent’s proportional share of total combined monthly income changes with the introduction of any alimony award between the parties and to provide for a sharing of the Total Combined Monthly Child Support Obligation based upon each parent’s actual percentage share of the total combined monthly income, taking into consideration the financial impact of any alimony award between them, rather than the parent’s share of the total combined monthly income as it existed before any alimony award. Accordingly, the court, in its discretion, may consider any modification or termination of any alimony award between the parties of a child support award made under these guidelines. This adjustment does not affect the Total Combined Monthly Child Support Obligation of both parents as determined under these guidelines, which may be determined before any determination on the issue of alimony, as the total combined monthly income of both parties will remain the same irrespective of any income shifting between the parents as the result of an alimony award. C. Other Monthly Alimony or Child Support Paid. Any previous or existing court orders requiring the payment of child support, alimony, or both, should be protected by any subsequent child support order. Alimony actually paid as a result of another marriage or child support actually paid for the benefit of children other than those considered in this computation, to the extent such payment or payments are required by a previous or existing court order, should be deducted from gross income. D. Other Children in the Home. Either parent shall receive credit for additional natural or adopted children living in the home, but not for step-children, unless a court order established a legal responsibility. Using the income of the parent with the additional child(ren) in the home only, the basic child support obligation for the number of additional dependents living with that parent (from the Schedule of Basic Child Support Obligations) is determined for that parent. This figure is multiplied by .75 and the resulting credit is subtracted from that parent’s gross income.

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E. Basic Child Support Obligation. The court can determine the basic child support obligation using the Schedule of Basic Child Support Obligations. “Combined gross income” refers to the combined monthly gross incomes of the parents. Where combined gross income amounts fall between the amounts reflected in the Schedule of Basic Child Support Obligations, the court is encouraged to extrapolate upwardly to set the basic award. The number of children refers to that number for whom the parents share support responsibility and for whom support is being sought. F. Self Support Reserve. A self support reserve allows a low-income noncustodial parent to retain a minimal amount of income before being assessed a full percentage of child support. This insures that the noncustodial parent has sufficient income available to maintain a minimum standard of living which does not affect negatively his or her earning capacity, incentive to continue working, and ability to provide for him or herself. These Guidelines incorporate a self support reserve of $500.00 per month. In order to safeguard the self support reserve in cases where the noncustodial parent’s income and corresponding number of children fall within the shaded area of the Schedule of Basic Child Support Obligations, the support obligation must be calculated using the noncustodial parent’s income only. To include the custodial parent’s income in the calculation of such cases would reduce the noncustodial parent’s net income below the self support reserve. G. Health Insurance. The court shall consider provisions for adequate health insurance coverage for children in every child support order. Ordinarily, the court should require coverage by that parent who can obtain the most comprehensive coverage through an employer, or otherwise, at the most reasonable cost. If either parent carries health insurance for the child(ren) who is to receive support, the cost of the coverage should be added. If the employer provides some measure of coverage, only that amount actually paid by the employee or contributed by the employee should be added. Note that the portion of the health insurance premium which covers the children is the only expense that should be added. If this amount cannot be verified, the total cost of the premium should be divided by the total number of persons covered by the policy and then multiplied by the number of children in the support order. Whichever party is responsible for paying the health insurance premium will receive a credit. The guidelines are based on the assumption that the custodial parent will be responsible for up to $250.00 per year per child in uninsured medical expenses. Extraordinary medical expenses, not addressed in the guidelines, are defined as reasonable and necessary uninsured medical expenses in excess of $250.00 per year per child. Under this definition, what is “reasonable and necessary” - e.g. orthodontia and professional counseling - would be at the discretion of the court. Extraordinary unreimbursed medical expenses addressed by the court shall be divided in pro rata percentages based on the proportional share of combined monthly adjusted gross income. H. Child Care Costs. The cost of day care the parent incurs due to employment or the search for employment, net of the federal income tax credit for such day care, is to be added to the basic obligation. This is to -6-

encourage parents to work and generate income for themselves as well as their children. However, day care costs must be reasonable, not to exceed the level required to provide high quality care for children from a licensed provider. The value of the federal income tax credit for child care should be subtracted from the actual cost of day care to arrive at a net figure. However, lower income single heads of household do not incur enough tax liability to benefit from the federal tax credit for child care. Therefore, the federal tax credit should be deducted from the actual child care expenses only for parents with incomes high enough to realize at least three-quarters of the full benefit of the credit. I. Age Adjustment. Economic research suggests that expenditures on children increase during teenage years. Such research indicates that expenditures on children in the 12-17 age group are significantly higher than expenditures on children in the 0-11 age group. Given that child-rearing expenditures are higher for older children, an issue in the development of guidelines is whether there should be age adjustments; that is, whether the guidelines should incorporate separate scales by age of the children. However, since these guidelines are based on economic data which represent estimates of total expenditures on child rearing up to age eighteen, except for child care and most health care costs, the need for separate scales has been eliminated. J. Computation of Child Support. The court can determine a total child support obligation by adding the basic child support obligation, health insurance premium (portion covering children), and work related child care costs. (1)

(2)

The total child support obligation is divided between the parents in proportion to their income. Each parent’s proportional share of combined adjusted gross income must be calculated. Compute the obligation of each parent by multiplying each parent’s share of income by the total child support obligation, and give the necessary credit for adjustments to the basic combined child support obligation. Although a monetary obligation is computed for each parent, the guidelines presume that the custodial parent will spend that parent’s share directly on the child in that parent’s custody. In cases of joint custody or split custody where both parents have responsibility of the child for a substantial portion of the time, there are provisions for adjustments.

IV. UNUSUAL CUSTODY ARRANGEMENTS A. Shared Parenting Arrangements. The shared parenting adjustment is advisory and not compulsory. The court should consider each case individually before applying this adjustment to ensure that it does not place an undue hardship on the custodial parent or have a substantial negative effect on the child(ren)’s standard of living. For the purpose of this section, shared physical custody means that each parent has court-ordered visitation with the children overnight for more than 109 overnights each year (30%) and that both -7-

parents contribute to the expenses of the child(ren) in addition to the payment of child support. If a parent with visitation does not exercise the visitation as ordered by the court, the custodial parent may petition the court for a reversion to the level of support calculated under the guidelines without the shared parenting adjustment. The shared physical custody adjustment is an annual adjustment only and should not be used when the proportion of overnights exceeds 30% for a shorter period, e.g., a month. For example, child support is not abated during a month-long summer visitation. This adjustment should be applied without regard to legal custody of the child(ren). Legal custody refers to decision-making authority with respect to the child(ren). If the 109 overnights threshold is reached for shared physical custody, this adjustment may be applied even if one parent has sole legal custody. (1)

(2)

(3)

(4)

Child support for cases with shared physical custody shall be calculated using Worksheet C. This worksheet should be used only for shared physical custody as defined above. The basic child support obligation shall be multiplied by 1.5 to arrive at a shared custody basic child support obligation. The shared custody basic child support obligation is apportioned to each parent according to his or her income. In turn, a child support obligation is computed for each parent by multiplying that parent’s portion of the shared custody child support obligation by the percentage of time the child(ren) spend(s) with that parent. The respective basic child support obligations are then offset, with the parent owing more basic child support paying the difference between the two amounts. The transfer for the basic obligation for the parent owing less basic child support shall be set at zero dollars. Adjustments for each parent’s additional direct expenses on the child(ren) are made by adding child(ren)’s share of any reimbursed child health care expenses, workrelated child care expenses and any other extraordinary expenses agreed to by the parents or ordered by the tribunal, less any extraordinary credits agreed to by the parents or ordered by the tribunal according to their income share. In turn, each parent’s net share of additional direct expenses is determined by subtracting the parent’s actual direct expenses on the child(ren)’s share of any unreimbursed child health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents or ordered by the tribunal less any extraordinary credits agreed to by the parents or ordered by the tribunal from their share. The parent with a positive net share of additional direct expenses owes the other parent the amount of his or her net share of additional direct expenses. The parent with zero or a negative net share of additional expenses owes zero dollars for additional direct expenses. The final amount of the child support order is determined by summing what each parent owes for the basic support obligation and additional direct expenses as defined in subsections (2) and (3) of this section. The respective sums are then offset, with the parent owing more paying the other parent the difference between the two amounts.

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B. Split Custody. Split custody refers to custody arrangements where there are two or more children and each parent has physical custody of at least one child. Using these guidelines, the court should determine a theoretical support payment for the child or children in the custody of the other. The obligation is then offset, with the parent owing the larger amount paying the next amount to the other parent. In split custody arrangements the guidelines arrive at separate computations for the child or children residing with each parent. The support obligation must then be prorated among all children in the household. For example, if there are three children due support, with two residing with one parent and one with the other, the court should calculate support amounts using the table for three children, with one-third of that amount being used to determine the basic child support obligation for one child and two-thirds for the other two children.

V. PERIODIC REVIEW Pursuant to Title IV-D of the Social Security Act, the Department of Social Services is required to periodically review child support orders not later than thirty-six months after the establishment of the order or the most recent review unless: (1) (2)

in a TANF case, neither party has requested a review and the Department of Social Services has determined that a review is not in the child’s best interest; or in a non-TANF case, neither party has requested a review.

VI. CHILD SUPPORT GUIDELINES SCHEDULE AND WORKSHEETS South Carolina Child Support Guidelines Schedule and worksheets are specifically incorporated into these regulations by reference. Copies of the Schedule and worksheets are on file with the Legislative Council and may also be obtained from the State Department of Social Services and local Clerks of Court offices.

THE CHILD SUPPORT ENFORCEMENT DIVISION The Child Support Enforcement Division (CSED) of the South Carolina Department of Social Services is responsible for administering a statewide child support enforcement program under the provisions of Title IV-D of the Social Security Act (42 U.S.C. 651 through 669). Through this program, the CSED provides child support services to recipients of Temporary Assistance to Needy Families (TANF), Medicaid, Foster Care Services, as well as to any other individual who applies for child support services. The Division is organized into the following branches: Financial Services, Central Program Operations, Management Support, Contracts Management and Evaluation, and Regional Operations. In addition, the CSED has cooperative agreements with the individual Clerks of Court offices and Sheriffs’ Departments, which are responsible for collecting child support, initiating contempt proceedings, scheduling family court hearings and service of process. Child support enforcement on the State and local levels specifically includes all activities devoted to securing paternity for South Carolina’s children and the payments of established financial obligations from absent parents. To achieve this end, the child support enforcement program carries out many federally mandated functions at the state level. For more information about the

child support enforcement program, call 1-800-768-5858.

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SOUTH CAROLINA SCHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS COMBINED GROSS MONTHLY INCOME

0 - 600 650 700 750 800 850 900 950 1000 1050 1100 1150 1200 1250 1300 1350 1400 1450 1500 1550 1600 1650 1700 1750 1800 1850 1900 1950 2000 2050 2100 2150 2200 2250

ONE CHILD

50 86 118 147 172 181 190 198 207 216 224 233 242 250 259 267 276 284 293 301 309 317 325 333 341 349 357 365 373 381 389 397 405 413

TWO CHILDREN

50 87 119 149 182 215 248 281 302 314 327 340 352 365 377 390 402 414 426 438 449 461 473 484 496 507 519 530 542 553 565 576 588 599

THREE CHILDREN

50 88 120 151 184 218 251 284 317 351 384 402 417 432 446 461 476 491 504 518 531 545 558 572 585 599 612 626 639 653 666 679 693 706

FOUR CHILDREN

50 89 122 152 186 220 254 287 321 354 388 421 454 477 493 510 526 542 557 572 587 602 617 632 647 662 677 691 706 721 736 751 766 780

FIVE CHILDREN

50 90 123 154 188 222 257 291 324 358 392 425 459 492 526 552 570 588 604 620 636 653 669 685 701 717 733 750 766 782 798 814 830 846

SIX CHILDREN

50 91 124 156 190 225 259 294 328 362 396 430 464 497 531 565 599 629 646 664 681 698 716 733 750 768 785 802 819 836 854 871 888 905


2300 2350 2400 2450 2500 2550 2600 2650 2700 2750 2800 2850 2900 2950 3000 3050 3100 3150 3200 3250 3300 3350 3400 3450 3500 3550 3600 3650 3700 3750 3800 3850 3900 3950

ONE CHILD

421 429 437 446 454 462 470 477 484 490 497 502 507 512 517 522 527 532 537 542 547 552 557 562 567 572 578 581 585 588 592 595 599 603

TWO CHILDREN

611 622 634 645 657 668 680 690 700 709 718 726 733 741 748 755 763 770 778 785 793 800 807 815 822 830 837 842 847 852 857 862 867 872

THREE CHILDREN

720 733 747 760 773 787 800 812 823 834 845 854 863 871 880 889 898 907 916 925 934 943 951 960 969 978 987 993 998 1004 1009 1014 1020 1025

FOUR CHILDREN

795 810 825 840 855 869 884 897 910 922 933 943 953 963 973 983 992 1002 1012 1022 1032 1041 1051 1061 1071 1081 1091 1097 1103 1109 1115 1121 1127 1133

FIVE CHILDREN

862 878 894 910 926 942 959 973 986 999 1012 1023 1033 1044 1054 1065 1076 1086 1097 1108 1118 1129 1140 1150 1161 1172 1182 1189 1196 1202 1209 1215 1222 1228

SIX CHILDREN

922 940 957 974 991 1008 1026 1041 1055 1069 1083 1094 1105 1117 1128 1140 1151 1162 1174 1185 1197 1208 1219 1231 1242 1254 1265 1272 1279 1286 1293 1300 1307 1314


4000 4050 4100 4150 4200 4250 4300 4350 4400 4450 4500 4550 4600 4650 4700 4750 4800 4850 4900 4950 5000 5050 5100 5150 5200 5250 5300 5350 5400 5450 5500 5550 5600 5650

ONE CHILD

606 610 613 617 620 624 627 631 635 638 641 644 647 650 653 656 659 662 665 668 671 674 677 680 683 687 691 695 700 704 709 714 718 723

TWO CHILDREN

876 881 886 891 896 901 906 911 915 920 924 929 933 937 942 946 950 955 959 964 968 972 976 981 985 990 996 1002 1009 1015 1022 1029 1036 1043

THREE CHILDREN

1031 1036 1042 1047 1053 1058 1063 1069 1074 1079 1084 1089 1094 1100 1105 1110 1115 1120 1125 1130 1135 1140 1145 1150 1154 1160 1168 1175 1182 1190 1198 1206 1215 1223

FOUR CHILDREN

1139 1145 1151 1157 1163 1169 1175 1181 1187 1193 1198 1204 1209 1215 1221 1226 1232 1237 1243 1248 1254 1260 1265 1270 1276 1282 1290 1298 1307 1315 1324 1333 1342 1351

FIVE CHILDREN

1235 1241 1248 1254 1261 1267 1274 1280 1287 1293 1299 1305 1311 1317 1323 1329 1335 1341 1347 1353 1359 1365 1371 1377 1383 1390 1399 1407 1416 1425 1435 1445 1455 1465

SIX CHILDREN

1321 1328 1335 1342 1349 1356 1363 1370 1377 1383 1390 1396 1403 1409 1416 1422 1429 1435 1442 1448 1455 1461 1467 1473 1480 1487 1496 1506 1515 1525 1535 1546 1557 1567


5700 5750 5800 5850 5900 5950 6000 6050 6100 6150 6200 6250 6300 6350 6400 6450 6500 6550 6600 6650 6700 6750 6800 6850 6900 6950 7000 7050 7100 7150 7200 7250 7300 7350

ONE CHILD

728 733 738 743 747 752 757 762 766 770 774 779 783 787 791 795 800 804 808 812 816 821 825 830 834 839 843 848 852 857 861 866 871 875

TWO CHILDREN

1050 1057 1064 1071 1078 1085 1092 1098 1104 1110 1116 1122 1128 1134 1139 1145 1151 1157 1163 1169 1175 1181 1187 1193 1200 1206 1213 1220 1226 1233 1239 1246 1252 1259

THREE CHILDREN

1231 1239 1248 1256 1264 1272 1281 1288 1295 1302 1308 1315 1322 1328 1335 1342 1349 1355 1362 1369 1376 1382 1389 1397 1405 1412 1420 1428 1435 1443 1450 1458 1466 1473

FOUR CHILDREN

1360 1369 1379 1388 1397 1406 1415 1423 1431 1438 1446 1453 1461 1468 1475 1483 1490 1498 1505 1513 1520 1528 1535 1544 1552 1561 1569 1577 1586 1594 1603 1611 1620 1628

FIVE CHILDREN

1475 1484 1494 1504 1514 1524 1534 1543 1551 1559 1567 1575 1583 1591 1599 1607 1616 1624 1632 1640 1648 1656 1664 1673 1682 1692 1701 1710 1719 1728 1737 1747 1756 1765

SIX CHILDREN

1578 1588 1599 1610 1620 1631 1641 1651 1659 1668 1677 1685 1694 1703 1711 1720 1729 1737 1746 1755 1763 1772 1781 1790 1800 1810 1820 1830 1839 1849 1859 1869 1879 1889


7400 7450 7500 7550 7600 7650 7700 7750 7800 7850 7900 7950 8000 8050 8100 8150 8200 8250 8300 8350 8400 8450 8500 8550 8600 8650 8700 8750 8800 8850 8900 8950 9000 9050

ONE CHILD

880 884 889 893 898 903 907 912 916 921 925 930 934 938 943 947 951 955 960 964 968 972 977 981 985 989 993 998 1002 1006 1010 1015 1019 1023

TWO CHILDREN

1265 1272 1278 1285 1291 1298 1305 1311 1318 1324 1331 1337 1343 1350 1356 1362 1368 1375 1381 1387 1393 1399 1406 1412 1418 1424 1430 1437 1443 1449 1455 1462 1468 1474

THREE CHILDREN

1481 1489 1496 1504 1512 1519 1527 1535 1542 1550 1558 1565 1573 1580 1588 1595 1602 1610 1617 1625 1632 1639 1647 1654 1662 1669 1676 1684 1691 1699 1706 1713 1721 1728

FOUR CHILDREN

1637 1645 1654 1662 1671 1679 1687 1696 1704 1713 1721 1730 1738 1746 1754 1762 1771 1779 1787 1795 1803 1811 1820 1828 1836 1844 1852 1861 1869 1877 1885 1893 1901 1910

FIVE CHILDREN

1774 1783 1792 1802 1811 1820 1829 1838 1847 1857 1866 1875 1884 1893 1902 1910 1919 1928 1937 1946 1955 1964 1972 1981 1990 1999 2008 2017 2026 2035 2043 2052 2061 2070

SIX CHILDREN

1898 1908 1918 1928 1938 1947 1957 1967 1977 1987 1996 2006 2016 2025 2035 2044 2054 2063 2073 2082 2092 2101 2111 2120 2130 2139 2149 2158 2167 2177 2186 2196 2205 2215


9100 9150 9200 9250 9300 9350 9400 9450 9500 9550 9600 9650 9700 9750 9800 9850 9900 9950 10000 10050 10100 10150 10200 10250 10300 10350 10400 10450 10500 10550 10600 10650 10700 10750

ONE CHILD

1027 1032 1036 1040 1044 1049 1053 1057 1061 1064 1068 1071 1074 1077 1081 1084 1087 1091 1094 1097 1101 1104 1107 1111 1114 1117 1121 1124 1127 1131 1134 1137 1140 1144

TWO CHILDREN

1480 1486 1493 1499 1505 1511 1518 1524 1529 1534 1539 1544 1549 1554 1559 1563 1568 1573 1578 1583 1588 1593 1598 1602 1607 1612 1617 1622 1627 1632 1636 1641 1646 1651

THREE CHILDREN

1736 1743 1750 1758 1765 1773 1780 1787 1794 1800 1806 1812 1817 1823 1829 1835 1841 1847 1853 1858 1864 1870 1876 1882 1888 1893 1899 1905 1911 1917 1923 1929 1934 1940

FOUR CHILDREN

1918 1926 1934 1942 1951 1959 1967 1975 1982 1989 1995 2002 2008 2015 2021 2028 2034 2041 2047 2053 2060 2066 2073 2079 2086 2092 2099 2105 2112 2118 2125 2131 2137 2144

FIVE CHILDREN

2079 2088 2097 2105 2114 2123 2132 2141 2149 2156 2163 2170 2177 2184 2191 2198 2205 2212 2219 2226 2233 2240 2247 2254 2261 2268 2275 2282 2289 2296 2303 2310 2317 2324

SIX CHILDREN

2224 2234 2243 2253 2262 2272 2281 2291 2299 2307 2314 2322 2329 2337 2344 2352 2359 2367 2374 2382 2389 2397 2404 2412 2419 2427 2434 2442 2449 2457 2464 2472 2479 2487


10800 10850 10900 10950 11000 11050 11100 11150 11200 11250 11300 11350 11400 11450 11500 11550 11600 11650 11700 11750 11800 11850 11900 11950 12000 12050 12100 12150 12200 12250 12300 12350 12400 12450

ONE CHILD

1147 1150 1154 1157 1160 1163 1166 1169 1172 1175 1178 1181 1184 1187 1191 1194 1197 1200 1203 1206 1209 1212 1214 1217 1220 1223 1225 1228 1231 1234 1236 1239 1242 1244

TWO CHILDREN

1656 1661 1666 1671 1675 1680 1684 1688 1693 1697 1702 1706 1711 1715 1720 1724 1729 1733 1738 1742 1747 1751 1755 1759 1763 1767 1771 1775 1779 1783 1787 1791 1795 1798

THREE CHILDREN

1946 1952 1958 1964 1969 1974 1980 1985 1990 1996 2001 2007 2012 2017 2023 2028 2033 2039 2044 2049 2055 2060 2065 2069 2074 2079 2083 2088 2093 2097 2102 2107 2111 2116

FOUR CHILDREN

2150 2157 2163 2170 2176 2182 2188 2193 2199 2205 2211 2217 2223 2229 2235 2241 2247 2253 2259 2265 2270 2276 2282 2287 2292 2297 2302 2307 2312 2318 2323 2328 2333 2338

FIVE CHILDREN

2331 2338 2345 2352 2358 2365 2371 2378 2384 2391 2397 2403 2410 2416 2423 2429 2435 2442 2448 2455 2461 2468 2473 2479 2484 2490 2496 2501 2507 2512 2518 2523 2529 2535

SIX CHILDREN

2494 2502 2509 2517 2524 2530 2537 2544 2551 2558 2565 2572 2579 2585 2592 2599 2606 2613 2620 2627 2633 2640 2646 2652 2658 2664 2670 2676 2682 2688 2694 2700 2706 2712


12500 12550 12600 12650 12700 12750 12800 12850 12900 12950 13000 13050 13100 13150 13200 13250 13300 13350 13400 13450 13500 13550 13600 13650 13700 13750 13800 13850 13900 13950 14000 14050 14100 14150

ONE CHILD

1247 1250 1253 1255 1258 1261 1264 1266 1269 1272 1274 1277 1280 1283 1285 1288 1291 1294 1296 1299 1302 1304 1307 1310 1313 1315 1318 1321 1324 1326 1329 1332 1334 1337

TWO CHILDREN

1802 1806 1810 1814 1818 1822 1826 1830 1834 1838 1842 1846 1850 1854 1858 1862 1866 1870 1874 1877 1881 1885 1889 1893 1897 1901 1905 1909 1913 1917 1921 1925 1929 1933

THREE CHILDREN

2121 2125 2130 2135 2139 2144 2149 2153 2158 2163 2167 2172 2177 2181 2186 2190 2195 2200 2204 2209 2214 2218 2223 2228 2232 2237 2242 2246 2251 2256 2260 2265 2270 2274

FOUR CHILDREN

2343 2348 2354 2359 2364 2369 2374 2379 2385 2390 2395 2400 2405 2410 2415 2421 2426 2431 2436 2441 2446 2451 2457 2462 2467 2472 2477 2482 2487 2493 2498 2503 2508 2513

FIVE CHILDREN

2540 2546 2551 2557 2563 2568 2574 2579 2585 2590 2596 2602 2607 2613 2618 2624 2629 2635 2641 2646 2652 2657 2663 2668 2674 2680 2685 2691 2696 2702 2708 2713 2719 2724

SIX CHILDREN

2718 2724 2730 2736 2742 2748 2754 2760 2766 2772 2778 2784 2790 2796 2802 2807 2813 2819 2825 2831 2837 2843 2849 2855 2861 2867 2873 2879 2885 2891 2897 2903 2909 2915


14200 14250 14300 14350 14400 14450 14500 14550 14600 14650 14700 14750 14800 14850 14900 14950 15000

ONE CHILD

1340 1343 1345 1348 1351 1354 1356 1359 1362 1364 1367 1370 1373 1375 1378 1381 1384

TWO CHILDREN

1937 1941 1945 1949 1952 1956 1960 1964 1968 1972 1976 1980 1984 1988 1992 1996 2000

THREE CHILDREN

2279 2284 2288 2293 2298 2302 2307 2312 2316 2321 2325 2330 2335 2339 2344 2349 2353

FOUR CHILDREN

2518 2523 2529 2534 2539 2544 2549 2554 2559 2565 2570 2575 2580 2585 2590 2595 2601

FIVE CHILDREN

2730 2735 2741 2747 2752 2758 2763 2769 2774 2780 2786 2791 2797 2802 2808 2813 2819

SIX CHILDREN

2921 2927 2933 2939 2945 2951 2957 2963 2969 2975 2981 2986 2992 2998 3004 3010 3016

South Carolina Department of Social Services

CHILD SUPPORT OBLIGATION: WORKSHEET A vs. Name of Plaintiff

Name of Defendant

File Number

Father

Mother

1. Monthly Gross Income: Imputed

2. Monthly Alimony

Imputed

(This Action)

a. To Be Received:

+

+

b. To Be Paid:

–

–

–

–

–

–

3. a. Other Monthly Alimony or Child Support Paid: (If Having Priority Over This Action)

b. Adjustment For In the Home:

Other Child(ren)

4. Adjusted Monthly Gross Income:

+

4(F)

Combined Monthly Adjusted Gross Income

=

4(M)

4(C) 4(F) + 4(M) = 4(C)

Number of Children To Be Supported By Order In This Action: 5. Basic Combined Child Support Obligation:

(Gross)

5(C)

(From Schedule, Using Combined Monthly Adjusted Gross Income (Line (4C))

6. Adjustment to Basic Child Support Obligation a. Health Insurance Premium:

+

+

+

+

+

+

(Portion Covering Children Only)

b. Child(ren)’s Extraordinary Medical Expenses: c. Work-Related Child Care Costs Adjusted For Federal Tax Credit: Actual

x 0.75 =

(0.75 adjusts for Federal Tax Credit, but does not apply for certain income levels; see instructions.)

Total Adjustment to Basic Combined Child Support Obligation:

+

6(F)

6(M)

7. Total Combined Monthly Child Support Obligation: (Net)

8. Proportional Share of Combined Monthly Adjusted Gross Income:

%

8(F)

9. Gross Child Support Obligation of Individual Parent: (Monthly)

9(F)

6(C)+

=

7(C) 5(C) + 6(C) = 7(C)

%

8(M)

4(F)/4(C) = 8(F)

=

4(M)/4(C) = 8(M)

9(M) 7(C) x 8(F) = 9(F)

7(C) x 8(M) = 9(M)

Complete Items 10-11 for Noncustodial Parent Only: Noncustodial Parent is:

Father

(Check One)

10. Credit for Adjustment to Basic Combined Child Support Obligation: (From Item 6(F) or Item 6(M))

10(F)

Mother 10(M)

(Same as Item 6(F)

11. Net Child Support To Be Paid To Custodial Parent:

11(F) 9(F) – 10(F) = 11(F)

Date:

(Same as Item 6(M) 11(M) 9(M) – 10(M) = 11(M)

Worksheet Prepared By: Note: If deviation from the Guidelines is necessary, please specify reasons (over).

DSS Form 27151 (MAR 99) Edition of JUL 98 is obsolete.

For:

Father

Mother

Reasons For Deviation From The Guidelines Award Amount:

Signature

Date

DSS Form 27151 (MAR 99) Edition of JUL 98 is obsolete.

PAGE 2


SPLIT CUSTODY WORKSHEET: WORKSHEET B vs. Name of Plaintiff

Name of Defendant

Children with Mother:

DOB:

File Number

Children with Father:

DOB:

1. Total Number of Children with Mother:

2. Total Number of Children with Father:

2. Combined Monthly Adjusted Gross Income:

$

(From Line 4(C) Worksheet A)

3. Combined Child Support Obligation:

$

(Apply Line 2 to Schedule)

Mother

Father

4. Prorated Percentage:

%

(Number of children with each parent divided by the total number of children)

5. Prorated Basic Obligation for Children with Each Parent: $

% $

(Multiply Line 4 by Line 3 for each parent)

5a. Health Insurance Premium:

+

+

5b. Children’s Extraordinary Medical Costs:

+

+

5c. Work-Related Child Care Costs Adjusted for Federal Tax Credit: (Actual x 0.75)

+

+

(Portion covering children only)

6. Total Prorated Obligations:

$

$

(Lines 5a + 5b + 5c)

7. Allocation to Parties: 7a. Percentage Share of Income:

%

%

(From Line 8 Worksheet A)

7b. Mother’s Obligation to Father:

$

(Multiply Line 7a by Line 6 as arrows direct)

7c. Father’s Obligation to Mother:

$

(Multiply Line 7a by Line 6 as arrows direct)

8. Final Child Support Amount: (Subtract lesser amount from greater $

$

amount in Line 7b and Line 7c and place result under greater amount)

Date:

Worksheet Prepared by: For: Father Mother

Note: If deviation from the guideline award amount is necessary, please specify reasons. DSS Form 27152 (MAR 99) Edition of JAN 99 is obsolete; replaces DSS Form 2762.

(See reverse side)


Signature

Date

DSS Form 27152 (MAR 99)

PAGE 2


SHARED PARENTING WORKSHEET: WORKSHEET C vs. Name of Plaintiff

Name of Defendant

File Number

Father

Mother

1. Monthly Gross Income: 2. Monthly Alimony

(This Action)

a. To Be Received:

+

+

b. To Be Paid:

–

–

–

–

–

–

3. a. Other Monthly Alimony or Child Support Paid: (If Having Priority Over This Action)

b. Adjustment For In the Home: (0.75)

Other Child(ren)

4. Adjusted Monthly Gross Income:

4(F)

5. Proportional Share of Combined Monthly Adjusted Gross Income:

5(F)

%

+

4(M)

+

5(M)

Combined Monthly Adjusted Gross Income

=

4(C) 4(F) + 4(M) = 4(C)

%

4(F)/4(C) = 5(F)

4(M)/4(C) = 5(M)

Number of Children To Be Supported By Order In This Action: 6. Basic Combined Child Support Obligation:

(Gross)

6(C)

(From Schedule, Using Combined Monthly Adjusted Gross Income (Line (4C))

7. Shared Custody Basic Obligation:

7(C) Father

8. Each Parent’s Share:

8(F)

8(M) 5(F) x 7(C) = 8(F)

9. Overnights with Each Parent:

9(F)

10. Percentage with Each Parent:

10(F)

5(M) x 7(C) = 8(M)

%

+

9(M)

+

10(M)

9(F)/365 = 10(F)

11. Amount Retained:

8(M) x 10(M) = 11(M)

8(F) – 11(F) = 12(F)

12(M) 8(M) – 11(M) = 12(M)

13(F)

(If Negative Number, Enter $0)

9(C)

365

=

10(C)

100%

=

14(C)

11(M) 8(F) x 10(F) = 11(F)

12(F)

13. Amount Transferred for Shared Basic Obligation:

%

=

9(M)/365 = 10(M)

11(F)

12. Each Parent’s Obligation:

6(C) x 1.50

Mother

13(M) 2(F) – 12(M)

12(M) – 12(F)

14. Adjustment to Basic Obligation a. Health Insurance Premium:

+

+

b. Child(ren)’s Extraordinary Medical Expenses:

+

+

c. Work-Related Child Care Costs:

+

+

(Portion Covering Children Only)

Total Adjustment:

+

14(F)

15. Each Parent’s Share of Total Adjustments:

15(F) 14(C) x 5(F) = 15(F)

16. Amount Transferred for Adjustments:

16(F)


15(M) 14(C) x 5(M) = 15(M) 16(M)

15(F) – 14(F)

17. Total Amount Transferred:

17(F) 13(F) + 16(F) = 17(F)

18. Final Child Support Amount:

18(F)

Worksheet Prepared By:

DSS Form 27153 (MAR 99) Edition of JAN 99 is obsolete.

15(M) – 14(M) 17(M) 13(M) + 16(M) = 17(M) 18(M)

17(F) – 17(M)


Date:

14(M)

17(M) – 17(F) Note: If deviation from the Guidelines is necessary, please specify reasons (over).


Signature

Date

DSS Form 27153 (MAR 99) Edition of JAN 99 is obsolete.

PAGE 2

South Carolina Child Support Guidelines Day Care Tax Credit Thresholds for 1999

Under most circumstances, custodial parents who incur day care expenses should be given credit for 75% of the day care costs paid. This reflects the net of the federal income tax credit which is given for day care expenditures. However, lower income custodial parents may have an income level which effectively negates the benefit of this tax credit. Custodial parents with gross income less than the following threshold amounts should be given credit for 100% of actual day care expenditures when calculating guidelines amounts. These amounts will be updated each year as changes are made to the federal income tax code.

Custodial Parent Monthly Income

One Child

Two Children

Three Children

Four Children

Five Children

Six Children

$1,167

$1,629

$1,842

$2,054

$2,267

$2,479

South Carolina Child Support Guidelines Evaluation Form

Federal law requires that each State’s child support guidelines be reviewed every four years. Please participate in this review process by completing this form and returning it to the address below.

1.

Do you think that the guidelines are clear and easy to use? If not, what would you like to see changed?

2.

Are the guidelines fair to all parties: custodial parent, noncustodial parent, joint custody? If not, how could the guidelines be made fairer to both parties?

3.

From your experience with the guidelines, have the award amounts been adequate, too high, or too low?

4.

General comments or suggestions (please attach additional sheets if necessary):

Name (optional):

__________________________________

Address:

___________________________________ ___________________________________

Return to: Child Support Enforcement Division South Carolina Department of Social Services Post Office Box 1469 Columbia, South Carolina 29202-1469 Attention: Michael Thigpen

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