Free Arizona Child Support Guidelines - Arizona


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ARIZONA CHILD SUPPORT GUIDELINES
ADOPTED BY THE ARIZONA SUPREME COURT EFFECTIVE JANUARY 1, 2005 BACKGROUND: The Arizona Child Support Guidelines follow the Income Shares Model. The model was developed by the Child Support Guidelines Project of the National Center for State Courts. The total child support amount approximates the amount that would have been spent on the children if the parents and children were living together. Each parent contributes his/her proportionate share of the total child support amount. Information regarding development of the guidelines, including economic data and assumptions upon which the Schedule of Basic Support Obligations is based, is contained in the February 6, 2003 report of Policy Studies, Inc., entitled Economic Basis for Updated Child Support Schedule, State of Arizona.
1. PURPOSES

A. To establish a standard of support for children consistent with the reasonable needs of children and the ability of parents to pay. B. To make child support orders consistent for persons in similar circumstances. C. To give parents and courts guidance in establishing child support orders and to promote settlements. D. To comply with state law (Arizona Revised Statutes, Section 25-320) and federal law (42 United States Code, Section 651 et seq., 45 Code of Federal Regulations, Section 302.56) and any amendments thereto.
2. PREMISES

A. These guidelines apply to all natural children, whether born in or out of wedlock, and to all adopted children. B. The child support obligation has priority over all other financial obligations; the existence of non-support-related financial obligations is generally not a reason for deviating from the guidelines. C. The fact that a custodial parent receives child support does not mean that he or she may not also be entitled to spousal maintenance. If the court is establishing both child support and spousal maintenance, the court shall determine the appropriate amount of spousal maintenance first. The receipt or payment of spousal maintenance shall be treated in accordance with sections 5.A and 6.A. The addition to or adjustment from gross income under these sections shall apply for the duration of the spousal maintenance award.
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D. A parent's legal duty is to support his or her natural or adopted children. The "support" of other persons such as stepchildren or parents is deemed voluntary and is not a reason for an adjustment in the amount of child support determined under the guidelines. E. In appropriate cases, a custodial parent may be ordered to pay child support. F. Monthly figures are used to calculate the child support obligation. Any adjustments to the child support amount shall be annualized so that each month's child support obligation is increased or decreased in an equal amount, instead of the obligation for particular months being abated, increased or decreased. EXAMPLE: At a child support hearing in a paternity action a custodial parent requests an adjustment for childcare costs (Section 9.B.1.). The parent incurs childcare costs of $150 per month but only for nine months of the year. The adjustment for childcare costs must be annualized as follows: Multiply the $150 monthly cost times the nine months that the cost is actually paid each year, for an annual total of $1,350. Divide this total by 12 months to arrive at an annualized monthly adjustment of $113 that may be added to the Basic Child Support Obligation when determining the child support order. G. When determining the Basic Child Support Obligation under Section 8, the amount derived from the Schedule of Basic Child Support Obligations shall not be less than the amount indicated on the Schedule: 1. For six children where there are more than six children. 2. For the Combined Adjusted Gross Income of $20,000 where the actual Combined Adjusted Gross Income of the parents is greater than $20,000.
3. PRESUMPTION

In any action to establish or modify child custody, and in any action to establish child support or past support or to modify child support, whether temporary or permanent, local or interstate, the amount resulting from application of these guidelines shall be the amount of child support ordered. These include, without limitation, all actions or proceedings brought under Title 25 of the Arizona Revised Statutes (including maternity and paternity) and juvenile court actions in which a child support order is established or modified. However, if application of the guidelines would be inappropriate or unjust in a particular case, the court shall deviate from the guidelines in accordance with Section 20.
4. DURATION OF CHILD SUPPORT

Duration of child support is governed by Arizona Revised Statutes, Sections 25-320 and 25-501, except as provided in Arizona Revised Statutes, Section 25-1304.
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Upon entry of an initial or modified child support order, the court shall, or in any subsequent action relating to the child support order, the court may, establish a presumptive date for the termination of the current child support obligation. The presumptive termination date shall be the last day of the month of the 18th birthday of the youngest child included in the order unless the court finds that it is projected that the youngest child will not complete high school by age 18. In that event, the presumptive termination date shall be the last day of the month of the anticipated graduation date or age 19, whichever occurs first. The administrative income withholding order issued by the department or its agent in Title IV-D cases and an Order of Assignment issued by the court shall include the presumptive termination date. The presumptive date may be modified upon changed circumstances. An employer or other payor of funds honoring an Order of Assignment or an administrative income withholding order that includes the presumptive termination date and is for current child support only, shall discontinue withholding monies after the last pay period of the month of the presumptive termination date. If the Order of Assignment or administrative income withholding order includes current child support and arrearage payment, the employer or other payor of funds shall continue withholding the entire amount listed on the Order of Assignment or administrative income withholding order until further order. For purposes of determining the presumptive termination date, it is further presumed: A. That a child not yet in school will enter 1st grade if the child reaches age 6 on or before September 1 of the year in which the child reaches age 6; otherwise, it is presumed that the child will enter 1st grade the following year; and, B. That a child will graduate in the month of May after completing the 12th grade.
5. DETERMINATION OF THE GROSS INCOME OF THE PARENTS

NOTE: Terms such as "Gross Income" and "Adjusted Gross Income" as used in these guidelines do not have the same meaning as when they are used for tax purposes. A. Gross income includes income from any source, and may include, but is not limited to, income from salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits (subject to Section 26), worker's compensation benefits, unemployment insurance benefits, disability insurance benefits, recurring gifts, prizes, and spousal maintenance. Cash value shall be assigned to in-kind or other non-cash benefits. Seasonal or fluctuating income shall be annualized. Income from any source which is not continuing or recurring in nature need not necessarily be deemed gross income for child support purposes. Generally, the court should not attribute income greater than what would have been earned from full-time employment. Each parent should have the choice of working additional hours through overtime or at a second job without increasing the child support award. The court may, however, consider income
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actually earned that is greater than would have been earned by full-time employment if that income was historically earned from a regular schedule and is anticipated to continue into the future. The court should generally not attribute additional income to a parent if that would require an extraordinary work regimen. Determination of what constitutes a reasonable work regimen depends upon all relevant circumstances including the choice of jobs available within a particular occupation, working hours and working conditions. B. Gross income does not include sums received as child support or benefits received from means-tested public assistance programs including, but not limited to, Temporary Assistance to Needy Families (TANF), Supplemental Security Income (SSI), Food Stamps and General Assistance. C. For income from self-employment, rent, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, gross income means gross receipts minus ordinary and necessary expenses required to produce income. Ordinary and necessary expenses do not include amounts determined by the court to be inappropriate for determining gross income for purposes of child support. Ordinary and necessary expenses include one-half of the self-employment tax actually paid. D. Expense reimbursements or benefits received by a parent in the course of employment or self-employment or operation of a business shall be counted as income if they are significant and reduce personal living expenses. E. If a parent is unemployed or working below full earning capacity, the court may consider the reasons. If earnings are reduced as a matter of choice and not for reasonable cause, the court may attribute income to a parent up to his or her earning capacity. If the reduction in income is voluntary but reasonable, the court shall balance that parent's decision and benefits there from against the impact the reduction in that parent's share of child support has on the children's best interest. In accordance with Arizona Revised Statutes Section 25-320, income of at least minimum wage shall be attributed to a parent ordered to pay child support. If income is attributed to the parent receiving child support, appropriate childcare expenses may also be attributed. The court may decline to attribute income to either parent. Examples of cases in which it may be inappropriate to attribute income include, but are not limited to, the following circumstances: 1. A parent is physically or mentally disabled, 2. A parent is engaged in reasonable career or occupational training to establish basic skills or reasonably calculated to enhance earning capacity,

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3. Unusual emotional or physical needs of a natural or adopted child require that parent's presence in the home, or 4. The parent is a current recipient of Temporary Assistance to Needy Families. F. Only income of persons having a legal duty of support shall be treated as income under the guidelines. For example, income of a parent's new spouse is not treated as income of that parent. G. The court shall not take into account the impact of the disposition of marital property except as provided in Arizona Revised Statutes Section 25-320.A.6. ("Excessive or abnormal expenditures, destruction, concealment or fraudulent disposition of community, joint tenancy and other property held in common.") or to the extent that such property generates income to a parent. H. The Schedule of Basic Child Support Obligations is based on net income and converted to gross income for ease of application. The impact of income taxes has been considered in the Schedule (Federal Tax including Earned Income Tax Credit, Arizona State Tax, and FICA).
6. ADJUSTMENTS TO GROSS INCOME

For purposes of this section, "children of other relationships" means natural or adopted children who are not the subject of this particular child support determination. Adjustments to Gross Income for other support obligations are made as follows: A. The court-ordered amount of spousal maintenance resulting from this or any other marriage, if actually being paid, shall be deducted from the gross income of the parent paying spousal maintenance. Court-ordered arrearage payments shall not be included as an adjustment to gross income. B. The court-ordered amount of child support for children of other relationships, if actually being paid, shall be deducted from the gross income of the parent paying that child support. Court-ordered arrearage payments shall not be included as an adjustment to gross income. C. An amount shall be deducted from the gross income of a parent for children of other relationships covered by a court order for whom they are the custodial parent. The amount of the adjustment shall be determined by a simplified application of the guidelines (defined in example below). D. An amount may be deducted from the gross income of a parent for support of natural or adopted children of other relationships not covered by a court order. The amount of any adjustment shall not exceed the amount arrived at by a simplified application of the guidelines (defined in example below).
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EXAMPLE: A parent having gross monthly income of $2,000 supports a natural or adopted minor child who is not the subject of the child support case before the court and for whom no child support order exists. To use the Simplified Application of the Guidelines, locate $2,000 in the Combined Adjusted Gross Income column of the Schedule. Select the amount in the column for one child, $420. The parent's income may be reduced up to $420, resulting in an Adjusted Gross Income of $1,580. 7. DETERMINING THE ADJUSTED GROSS INCOME OF THE PARENTS Adjusted Gross Income is gross income minus the adjustments provided in Section 6 of these guidelines. The Adjusted Gross Income for each parent shall be established. These amounts shall be added together. The sum is the Combined Adjusted Gross Income. 8. DETERMINING THE BASIC CHILD SUPPORT OBLIGATION Locate the income closest to the parents' Combined Adjusted Income figure on the Schedule of Basic Child Support Obligations and select the column for the number of children involved. This number is the Basic Child Support Obligation. If there are more than six children, the amount derived from the Schedule of Basic Support Obligations for six children shall be the presumptive amount. The party seeking a greater sum shall bear the burden of proof that the needs of the children require a greater sum. If the combined adjusted gross income of the parties is greater than $20,000 per month, the amount set forth for combined adjusted gross income of $20,000 shall be the presumptive Basic Child Support Obligation. The party seeking a sum greater than this presumptive amount shall bear the burden of proof to establish that a higher amount is in the best interests of the children, taking into account such factors as the standard of living the children would have enjoyed if the parents and children were living together, the needs of the children in excess of the presumptive amount, consideration of any significant disparity in the respective percentages of gross income for each party and any other factors which, on a case by case basis, demonstrate that the increased amount is appropriate. 9. DETERMINING THE TOTAL CHILD SUPPORT OBLIGATION To determine the Total Child Support Obligation, the court: A. Shall add to the Basic Child Support Obligation the cost of the children's medical, dental and/or vision insurance coverage, if any (this provision does not imply any obligation of either parent to provide dental or vision insurance). In determining the amount to be added, only the amount of the insurance cost attributable to the children subject of the child support order shall be included. If coverage is applicable to other persons, the total cost shall be prorated by the number of persons covered. The court may decline to credit a parent for medical, dental and/or vision insurance coverage
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obtained for the children if the coverage is not valid in the geographic region where the children reside. EXAMPLE: Through an employment-related insurance plan, a parent provides medical insurance that covers the parent, one child who is the subject of the child support case and two other children. Under the plan, the cost of an employee's individual insurance coverage would be $50. This parent instead pays a total of $170 for the "family option" that provides coverage for the employee and any number of dependents. Calculate the adjustment for medical insurance as follows: Subtract the $50 cost of individual coverage from the $170 paid for the "family option" to find the cost of dependent coverage. The $120 remainder then is divided by three -- the number of covered dependents. The resulting $40 is added to the Basic Child Support Obligation as the cost of medical insurance coverage for the one child. An order for child support shall assign responsibility for providing medical insurance for the children who are the subject of the child support order. If medical insurance of comparable benefits and cost is available to both parents, the court should assign the responsibility to the parent having primary physical custody. The court shall also specify the percentage that each parent shall pay for any medical, dental and/or vision costs of the children which are not covered by insurance. For purposes of this paragraph, non-covered "medical" means medically necessary medical, dental and/or vision care as defined by Internal Revenue Service Publication 502. Except for good cause shown, any request for payment or reimbursement of uninsured medical, dental and/or vision costs must be provided to the other parent within 180 days after the date the services occur. The parent responsible for payment or reimbursement must pay his or her share, as ordered by the court, or make acceptable payment arrangements with the provider or person entitled to reimbursement within 45 days after receipt of the request. Both parents should use their best efforts to obtain services that are covered by the insurance. A parent who is entitled to receive reimbursement from the other parent for medical costs not covered by insurance shall, upon request of the other parent, provide receipts or other evidence of payments actually made. B. May add to the Basic Child Support Obligation amounts for any of the following: 1. Childcare Costs Childcare expenses that would be appropriate to the parents' financial abilities. Expenses for childcare shall be annualized in accordance with Section 2.F. A custodial parent paying for childcare may be eligible for a credit from federal tax liability for childcare costs for dependent children. The custodial parent is the parent who has physical custody of the children for the greater part of the year. In an equal physical custody situation, neither parent shall be entitled to the credit for purposes of calculating child support. Before adding childcare costs to the Basic Child Support Obligation, the court may adjust this cost in order to
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apportion the benefit that the dependent tax credit will have to the parent incurring the childcare costs. At lower income levels the head of household does not incur sufficient tax liability to benefit from the federal childcare tax credit. No adjustment should be made where the income of the custodial parent is less than indicated on the following chart: MONTHLY GROSS INCOME OF THE CUSTODIAL PARENT ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX CHILDREN $ 2,100 $ 2,600 $ 2,700 $ 2,800 $ 3,050 $ 3,300

If the custodial parent's income is greater than indicated on the above chart, the court may adjust this cost for the federal childcare tax credit if the credit is actually claimed or will be claimed. For one child with monthly childcare costs exceeding $200, deduct $50 from the monthly childcare amount. For two or more children with total monthly childcare costs exceeding $400, deduct $100 from the monthly childcare amount. See Example One. For one child with monthly childcare costs of $200 or less, deduct 25% from the monthly childcare amount. For two or more children with total monthly childcare costs of $400 or less, deduct 25% from the monthly childcare amount. See Example Two. EXAMPLE ONE: For two children, a parent pays monthly childcare costs of $550 for 9 months of the year. To adjust for the expected tax credit benefit, first determine whether the average cost of childcare exceeds $400 per month. In this example, because the average cost of $413 ($550 multiplied by 9 months, divided by 12 months) exceeds the $400 maximum for two or more children, $100 per month may be subtracted from the average monthly cost. $313 ($413 less $100) may be added to the Basic Child Support Obligation for adjusted childcare costs. EXAMPLE TWO: A parent pays monthly childcare costs of $175 for one child. Because this amount is less than the $200 maximum for one child, multiply $175 by 25% ($175 multiplied by 25% = $44). Subtract the adjustment from the monthly average ($175 - $44 = $131). The adjusted amount of $131 may be added to the Basic Child Support Obligation. Any adjustment for the payment of childcare costs with pre-tax dollars shall be calculated in a similar manner. A percentage adjustment other than 25% may be utilized if proven by the parent paying the childcare costs.

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2. Education Expenses Any reasonable and necessary expenses for attending private or special schools or necessary expenses to meet particular educational needs of a child, when such expenses are incurred by agreement of both parents or ordered by the court. 3. Extraordinary Child These guidelines are designed to fit the needs of most children. The court may increase the Basic Child Support Obligation to provide for the special needs of gifted or handicapped children. 4. Older Child Adjustment The average expenditures for children age 12 or older exceed the average expenditures for all children by approximately 10%. Therefore, the court may increase child support for a child who has reached the age of 12 years by an amount up to 10% of the child support shown on the Schedule. If the court chooses to make an adjustment, the following method of calculation shall be used. EXAMPLE: The Basic Child Support Obligation for one child, age 12, is $300. As much as $30 may be added to the Basic Child Support Obligation, for a total of $330. If not all children subject to the order are age 12 or over, the increase will be prorated as follows: assume the Basic Child Support Obligation for three children is $300. If one of the three children is age 12 or over, assign 1/3 of the Basic Child Support Obligation to the older child ($100). Up to 10% ($10) of that portion of the Basic Child Support Obligation may be added as an older child adjustment, increasing the obligation to $310. NOTE: This prorating method is limited to this section and should not be followed in Section 25. 10. DETERMINING EACH PARENT'S PROPORTIONATE SHARE OF THE TOTAL CHILD SUPPORT OBLIGATION The Total Child Support Obligation shall be divided between the parents in proportion to their Adjusted Gross Incomes. The obligation of each parent is computed by multiplying each parent's share of the Combined Adjusted Gross Income by the Total Child Support Obligation. EXAMPLE: Combined Adjusted Gross Income is $1,000. The father's Adjusted Gross Income is $600. Divide the father's Adjusted Gross Income by the Combined Adjusted Income. The result is the father's share of the Combined Adjusted Gross Income ($600 divided by $1,000 = 60%). The father's share is 60%; the mother's share is 40%. 11.
ADJUSTMENT FOR COSTS ASSOCIATED WITH PARENTING TIME

Because the Schedule of Basic Child Support Obligations is based on expenditures for children in intact households, there is no consideration for costs associated with parenting time. When parenting time is exercised by the non-custodial parent, a portion of the costs for children normally expended by the custodial parent shifts to the non-custodial parent.
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Accordingly, unless it is apparent from the circumstances that the non-custodial parent will not incur costs for the children during parenting time, when proof establishes that parenting time is or is expected to be exercised by the non-custodial parent, an adjustment shall be made to that parent's proportionate share of the Total Child Support Obligation. To calculate child support in equal custody cases, see Section 12. For purposes of calculating parenting time days, only the time spent by a child with the non-custodial parent is considered. Time that the child is in school or childcare is not considered. To adjust for the costs of parenting time, first determine the total annual amount of parenting time indicated in a court order or parenting plan or by the expectation or historical practice of the parents. Using the following definitions, add together each block of parenting time to arrive at the total number of parenting time days per year. Calculate the number of parenting time days arising from any block of time the child spends with the non-custodial parent in the following manner: A. Each block of time begins and ends when the non-custodial parent receives or returns the child from the custodial parent or from a third party with whom the custodial parent left the child. Third party includes, for example, a school or childcare provider. B. Count one day of parenting time for each 24 hours within any block of time. C. To the extent there is a period of less than 24 hours remaining in the block of time, after all 24-hour days are counted or for any block of time which is in total less than 24 hours in duration: 1. A period of 12 hours or more counts as one day. 2. A period of 6 to 11 hours counts as a half-day. 3. A period of 3 to 5 hours counts as a quarter-day. 4. Periods of less than 3 hours may count as a quarter-day if, during those hours, the non-custodial parent pays for routine expenses of the child, such as meals. EXAMPLES: 1. Non-custodial parent receives the child at 9:00 p.m. on Thursday evening and brings the child to school at 8:00 a.m. on Monday morning, from which custodial parent picks up the child at 3:00 p.m. on Monday. a. 9:00 p.m. Thursday to 9:00 p.m. Sunday is 3 days. b. 9:00 p.m. Sunday to 8:00 a.m. Monday is 11 hours, which equals a half day. c. Total is 3 days. 2. Non-custodial parent picks the child up from school at 3:00 p.m. Friday and returns the child to school at 8:00 a.m. on Monday. a. 3:00 p.m. Friday to 3:00 p.m. Sunday is 2 days. b. 3:00 p.m. Sunday to 8:00 a.m. Monday is 17 hours, which equals 1 day. c. Total is 3 days.

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3. Non-custodial parent picks up child from soccer at noon on Saturday, and returns the child to custodial parent at 9:00 p.m. on Sunday. a. Noon Saturday to noon Sunday is 1 day. b. Noon Sunday to 9:00 p.m. Sunday is 9 hours, which equals day. c. Total is 1 days. After determining the total number of parenting time days, refer to "Parenting Time Table A" below. The left column of the table sets forth numbers of parenting time days in increasingly higher ranges. Adjacent to each range is an adjustment percentage. The parenting time adjustment is calculated as follows: locate the total number of parenting time days per year in the left column of "Parenting Time Table A" and select the adjustment percentage from the adjacent column. Multiply the Basic Child Support Obligation determined under Section 8 by the appropriate adjustment percentage. The number resulting from this multiplication then is subtracted from the proportionate share of the Total Child Support Obligation of the parent who exercises parenting time. PARENTING TIME TABLE A Number of Parenting Time Days 0-3 4 - 20 21 - 38 39 - 57 58 - 72 73 - 87 88 - 115 116 - 129 130 - 142 143 - 152 153 - 162 163 - 172 173 - 182 Adjustment Percentage 0 .012 .031 .050 .085 .105 .161 .195 .253 .307 .362 .422 .486

EXAMPLE: The Basic Child Support Obligation from the Schedule is $425 for two children. After making all applicable adjustments under Section 9, the Total Child Support Obligation is $500 and the non-custodial parent's proportionate share is 60%, or $300. The non-custodial parent has parenting time with the children a total of 100 days. On "Parenting Time Table A", the range of days for this amount of parenting time is from 88 to 115 days. The corresponding adjustment percentage is .161. Multiply the $425 Basic Child Support Obligation by .161 OR 16.1%. The resulting $68 is subtracted from $300 (the non-custodial parent's proportionate share of the Total Child Support Obligation), adjusting the child support obligation to $232.
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As the number of parenting time days approaches equal time sharing (143 days and above),certain costs usually incurred only in the custodial household are assumed to be substantially or equally shared by both parents. These costs are for items such as the child's clothing and personal care items, entertainment and reading materials. If this assumption is rebutted by proof, for example, that such costs are not substantially or equally shared in each household, only "Parenting Time Table B" must be used to calculate the parenting time adjustment for this range of days. Locate the total number of parenting time days per year in the left column of "Parenting Time Table B" and select the adjustment percentage from the adjacent column. Multiply the Basic Child Support Obligation determined under Section 8 by the appropriate adjustment percentage. The number resulting from this multiplication then is subtracted from the proportionate share of the Total Child Support Obligation of the parent who exercises parenting time. PARENTING TIME TABLE B Number of Parenting Time Days 143 152 153 162 163 172 173 182 12. EQUAL CUSTODY If the time spent with each parent is essentially equal, the expenses for the children are equally shared and adjusted gross incomes of the parents also are essentially equal, no child support shall be paid. If the parents' incomes are not equal, the total child support amount shall be divided equally between the two households and the parent owing the greater amount shall be ordered to pay what is necessary to achieve that equal share in the other parent's household. EXAMPLE: After making all applicable adjustments under Sections 9 and 13, the remaining child support obligation is $1500. The parents' proportionate shares of the obligation are $1000 and $500. To equalize the child support available in both households, deduct the lower amount from the higher amount ($1000 - $500 = $500), then divide the balance in half ($500 2 = $250). The resulting amount, $250, is paid to the parent with the lower obligation. 13. ADJUSTMENTS FOR OTHER COSTS If a parent pays a cost under Section 9.A. or 9.B. (except 9.B.4.), deduct the cost from that parent's Proportionate Share of income to arrive at the Preliminary Child Support Amount. Adjustment Percentage .275 .293 .312 .331

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EXAMPLE: A non-custodial parent pays for medical insurance through his or her employer. This cost is added to the Basic Child Support Obligation pursuant to section 9.A., then prorated between the parents to arrive at each parent's proportionate child support obligation. Because the cost has already been paid to a third party (the insurance company), the cost must be deducted from the non-custodial parent's child support obligation because this portion of the child support obligation has already been paid. 14. DETERMINING THE CHILD SUPPORT ORDER The court shall order the non-custodial parent to pay child support in an amount equal to his or her proportionate share of the Total Child Support Obligation. The custodial parent shall be presumed to spend his or her share directly on the children. EXAMPLE: On the Schedule, the Basic Child Support Obligation for a Combined Adjusted Gross Income of $1,500 for one child is $329. To this the court adds $33 because the child is over 12 years of age (10% in this example). The Total Child Support Obligation is $362. The father's share is 60% of $362, or $217. The mother's share is 40% of $362, or $145. Custody is granted to the mother and under the court-approved parenting plan, parenting time will be exercised by the father a total of 100 days per year resulting in an adjustment of $53 ($329 x 16.1%). After adjusting for parenting time, the father's share is $164 ($217 less $53). The father shall pay the child support amount of $164 per month. The value of the mother's contribution is $145, and she spends it directly on the child. 15.
SELF SUPPORT RESERVE TEST

In each case, after determining the child support order, the court shall perform a Self Support Reserve Test to verify that the non-custodial parent is financially able both to pay the child support order and to maintain at least a minimum standard of living, as follows: Deduct $775 (the Self Support Reserve amount) from the non-custodial parent's Adjusted Gross Income, except that the court may deduct from such parent's Adjusted Gross Income for purposes of the Self Support Reserve Test only, court-ordered arrears on child support for children of other relationships or spousal maintenance, if actually paid. If the resulting amount is less than the child support order, the court may reduce the current child support order to the resulting amount after first considering the financial impact the reduction would have on the custodial parent's household. The test applies only to the current child support obligation, but does not prohibit an additional amount to be ordered to reduce an obligor's arrears. EXAMPLE: Before applying the Self Support Reserve Test, the child support order is calculated under the guidelines to be $175. The Adjusted Gross Income of the noncustodial parent is $850.
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Subtracting the self-support reserve amount of $775 from the non-custodial parent's adjusted gross income of $850 leaves $75. Because this resulting amount is less than the $175 child support order, the court may reduce the child support order to the resulting amount. However, before making any reduction, the court shall examine the self-support capability of the non-paying parent, using the same Self Support Reserve Test applied to the non-custodial parent. In this example, the non-paying parent's proportionate share of the total child support obligation is calculated under the guidelines to be $200. This parent's adjusted gross incomes $892. Subtracting the self support reserve of $775 from the non-paying parent's adjusted gross income of $892 leaves $117. Because this resulting amount is less than the parent's proportionate share of the Total Child Support Obligation, it is evident that both parents have insufficient income to be self supporting. In this situation, the court has discretion to determine whether and in what amount the child support order (the amount the noncustodial parent is ordered to pay) may be reduced. 16. MULTIPLE CHILDREN, DIVIDED CUSTODY When each parent is granted physical custody of at least one of the parties' children, each parent is obligated to contribute to the support of all the children. However, the amount of current child support to be paid by the parent having the greater child support obligation shall be reduced by the amount of child support owed to that parent by the other parent. EXAMPLE: (For simplicity, this example does not consider parenting time.) Combined Adjusted Gross Income is $3,000 per month. Father's gross income is $1,000 per month (33.3%) and he has custody of one child. Mother's gross income is $2,000 per month (66.6%) and she has custody of two children. Prepare a Parent's Worksheet to determine child support for children in the mother's household. Locate the Combined Adjusted Gross Income figure of $3,000 on the Schedule. Select the child support figure in the column for the two children in this household, $817. he father's share is 33.3% of $817or $272. Prepare a Parent's Worksheet to determine child support for the child in the father's household. Locate the Combined Adjusted Gross Income figure of $3,000. Select the child support figure in the column for the one child in this household, $589. The mother's share is 66.6% of $589, or $392. The mother is obligated to pay the father $392 for child support. This amount is reduced by the $272 obligation owed by the father to the mother. Thus, the mother shall pay $120 per month.

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17.

CHILD SUPPORT ASSIGNED TO THE STATE If child support has been assigned to the state under Arizona Revised Statutes Section 46407, the obligation of a parent to pay child support shall not be offset by child support arrearages that may be owed to that parent.

18.

TRAVEL EXPENSES ASSOCIATED WITH PARENTING TIME The court may allocate travel expenses of the child associated with parenting time in cases where one-way travel exceeds 100 miles. In doing so, the court shall consider the means of the parents and may consider how their conduct (such as a change of residence) has affected the costs of parenting time. To the extent possible, any allocation shall ensure that the child has continued contact with each parent. A parent who is entitled to receive reimbursement from the other parent for allocated parenting time expenses shall, upon request of the other parent, provide receipts or other evidence of payments actually made. The allocation of expenses does not change the amount of the child support ordered.

19.

GIFTS IN LIEU OF MONEY Once child support has been ordered by the court, the child support is to be paid in money. Gifts of clothing, etc. in lieu of money are not to be offset against the child support order except by court order.

20.

DEVIATIONS A. The court shall deviate from the guidelines, i.e., order child support in an amount different from that which is provided pursuant to these guidelines, after considering all relevant factors, including those set forth in Arizona Revised Statutes Section 25320, and applicable case law, only if all of the following criteria are met: 1. Application of the guidelines is inappropriate or unjust in the particular case, 2. The court has considered the best interests of the child in determining the amount of a deviation. A deviation that reduces the amount of child support paid is not, by itself, contrary to the best interests of the child, 3. The court makes written findings regarding 1. and 2. above in the Child Support Order, Minute Entry or Child Support Worksheet, 4. The court shows what the order would have been without the deviation, and 5. The court shows what the order is after deviating. B. The court may deviate from the guidelines based upon an agreement of the parties only if all of the following criteria are met: 1. The agreement is in writing or stated on the record pursuant to the Arizona Rules of Civil Procedure, Rule 80(d),

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2. All parties have entered into the agreement with knowledge of the amount of child support that would have been ordered under the guidelines but for the agreement, 3. All parties have entered into the agreement free of duress and coercion, and 4. The court complies with the requirements of Section 20.A. 21. THIRD-PARTY CARE GIVERS When a child lives with a third-party caregiver by virtue of a court order, administrative placement by a state agency or under color of authority, the third-party caregiver is entitled to receive child support payments from each parent on behalf of the child. 22. COURT'S FINDINGS The court shall make findings in the record as to: Gross Income, Adjusted Gross Income, Basic Child Support Obligation, Total Child Support Obligation, each parent's proportionate share of the child support obligation, and the child support order. The findings may be made by incorporating a worksheet containing this information into the file. If the court attributes income above minimum wage income, the court shall explain the reason for its decision. The child support order shall be set forth in a sum certain and start on a date certain. A new child support order shall be filed upon any change in the amount or due date of the child support obligation. 23. EXCHANGE OF INFORMATION The court shall order that every twenty-four months, financial information such as tax returns, financial affidavits, and earning statements be exchanged between the parties. Unless the court has ordered otherwise, at the time the parties exchange financial information, they shall also exchange residential addresses and the names and addresses of their employers. 24. MODIFICATION A. Standard Procedure Pursuant to Arizona Revised Statutes Sections 25-327 and 25-503, either parent or the state Title IV-D agency may ask the court to modify a child support order upon a showing of a substantial and continuing change of circumstances. B. Simplified Procedure Either parent or the state Title IV-D agency may request the court to modify a child support order if application of the guidelines results in an order that varies 15% or more from the existing amount. A fifteen percent variation in the amount of the order will be considered evidence of substantial and continuing change of circumstances. A request for modification of the child support amount must be accompanied by a
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completed and sworn "Parent's Worksheet for Child Support Amount," and documentation supporting the incomes if different from the court's most recent findings regarding income of the parents. If the party requesting the modification is unable to provide documentation supporting the other party's income, the requesting party shall indicate that the income amount is attributed/estimated and state the basis for the amount listed. The state Title IV-D agency may submit a parent's worksheet. The simplified procedure also may be used by either parent or the state Title IV-D agency to modify a child support order to assign or alter the responsibility to provide medical insurance for a child who is the subject of a child support order. A modification of the medical assignment or responsibility does not need to vary by 15% or more from the existing amount to use the simplified procedure. A copy of the request for modification of child support and the "Parent's Worksheet for Child Support Amount," including supporting documentation, showing that the proposed child support amount would vary 15% or more from the existing child support order shall be served on the other parent, or on both parents if filed by the state Title IV-D agency, pursuant to Rules 4.1 and 4.2, Rules of Civil Procedure. If the requested modification is disputed, the parent receiving service must request a hearing within 20 days of service. If service is made outside the state, as provided in Rule 4.2, Rules of Civil Procedure, the parent receiving service must request a hearing within 30 days of service. A party requesting a hearing shall file a written request for hearing accompanied by a completed and sworn "Parent's Worksheet for Child Support Amount." Copies of the documents filed, together with the notice of hearing, shall be served on the other party and, if appropriate, the state Title IV-D agency by first class mail not less than 10 judicial days prior to the hearing. Upon proof of service and if no hearing is requested within the time allowed, the court will review the request and enter an appropriate order or set the matter for hearing. If any party requests a hearing within the time allowed, the court shall conduct such hearing. No order shall be modified without a hearing if one is requested. The notice provision of Rule 55, Rules of Civil Procedure, does not apply to this simplified modification procedure. A request to modify child support, request for a hearing and notice of hearing, "Parent's Worksheet for Child Support Amount" and child support order filed or served pursuant to this subsection must be made using forms approved by the Arizona Supreme Court or substantially similar forms. Approved forms are available from the Clerk of the Superior Court

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25.

EFFECT OF CESSATION OF CHILD SUPPORT FOR ONE CHILD If child support for more than one child was ordered under these guidelines and thereafter the duty to support one of the children stops, the order is not automatically reduced by that child's share. To obtain a modification to the child support order, a request must be made in writing to the court to recalculate the child support obligation pursuant to these guidelines. The procedure specified in Section 24 may be used for this purpose. EXAMPLE: The child support order for a Combined Adjusted Gross Income of $1,500, with four children is $600. One child graduates from high school and turns 18. In determining the new child support amount, do not deduct one-fourth of the order for a new order of $450.Instead, determine a new child support order by applying the guidelines. (NOTE: This method varies from the one used in Section 9.B.4.).

26.

INCOME AND BENEFITS RECEIVED BY OR ON BEHALF OF A CHILD A. Income earned or money received by a child from any source other than courtordered child support shall not be counted toward either parent's child support obligation except as stated herein. However, income earned or money received by or on behalf of a person for whom child support is ordered to continue past the age of majority pursuant to Arizona Revised Statute Sections 25-320.B and 25-809.F may be credited against any child support obligation. B. Benefits, such as Social Security Disability or Insurance, received by a custodial parent on behalf of a child, as a result of contributions made by the parent paying child support shall be credited as follows: 1. If the amount of the child's benefit for a given month is equal to or greater than the paying parent's child support obligation, then that parent's obligation is satisfied. 2. Any benefit received by the child for a given month in excess of the child support obligation shall not be treated as an arrearage payment or as a credit toward future child support payments. 3. If the amount of the child's benefit for a given month is less than the parent's child support obligation, the parent shall pay the difference unless the court, in its discretion, modifies the child support order to equal the benefits being received at that time. 4. Except as otherwise provided in section 5.B, any benefits received directly, and not on behalf of a child, by either the custodial parent or the parent paying child support as a result of his or her own contributions, shall be included as part of that parent's gross income.

27.

FEDERAL TAX EXEMPTION FOR DEPENDENT CHILDREN In any case in which the current child support obligation is at least $1,200 per year, there should be an allocation of the federal tax exemptions applicable to the minor children which as closely as possible approximates the percentages of child support being

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provided by each of the parents. If it is determined that a party who is otherwise entitled to the dependency exemption based upon the above percentages will not derive a tax benefit from claiming the dependency exemption, the exemption should be allocated to the other party. The allocation of the exemptions shall be conditioned upon payment by December 31 of the total court-ordered monthly child support obligation for the current calendar year and any court-ordered arrearage payments due during that calendar year for which the exemption is to be claimed. If these conditions have been met, the custodial parent shall execute the necessary Internal Revenue Service forms to transfer the exemptions. If the non-custodial parent has paid the current child support, but has not paid the court-ordered arrearage payments, the non-custodial parent shall not be entitled to claim the exemption. EXAMPLE: Non-custodial parent's percentage of gross income is approximately 67% and custodial parent's percentage is approximately 33%. All payments are current. If there are three children, the non-custodial parent would be entitled to claim two and the custodial parent would claim one. If there is only one child, the non-custodial parent would be entitled to claim the child two out of every three years, and the custodial parent would claim the child one out of every three years. For purposes of this section only, a non-custodial parent shall be credited as having paid child support that has been deducted on or before December 31 pursuant to an order of assignment if the amount has been received by the court or clearinghouse by January 15 of the following year. 28. CHILD SUPPORT ARREARS A. When setting an amount for a payment on arrears, the court should take into consideration that interest accrues on the principal balance. If the court sets a payment on arrears less than the amount of the accruing monthly interest, the court shall make a finding why the amount is less than the accruing monthly interest. Upon a showing of substantial and continuing changed circumstances, the court may adjust the amount of payment on arrears. B. When a current child support obligation terminates, before adjusting the Order of Assignment to an amount less than the current child support amount and the payment on arrears, the court shall consider the total amount of arrears and the accruing interest and the time that it will take the obligor to pay these amounts. 29. EFFECTIVE DATE AND GROUNDS FOR MODIFICATION A. Except for defaults or as otherwise agreed upon by the parties, all child support orders entered after December 31, 2004, shall be made pursuant to these guidelines, whether they be original orders or modifications of pre-existing orders, unless the court determines otherwise based on good cause shown. In cases of default, the guidelines

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in effect at the time of filing the action will be used. The parties may agree to use either the guidelines in effect at the time of filing the action or those in effect at the time the order is entered. B. A substantial variance between an existing child support order and an amount resulting from application of the new guidelines may be considered evidence of a substantial and continuing change of circumstances for purposes of a modification. A variance of at least 15% would be evidence of a substantial and continuing change of circumstances.

Schedule of Basic Support Obligations
This Schedule is only part of the overall guidelines and MUST be used together with the accompanying information
COMBINED ADJUSTED GROSS INCOME TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIV E CHILDREN SIX CHILDREN

ONE CHILD

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
6/1/2006

167 178 189 199 210 220 231 241 251 262 272 281 291 300 310 319 329 338 348 357 367 377 386 394 403 411 420 429 437 446

238 253 268 282 297 312 326 341 355 370 385 397 410 424 437 451 464 477 491 504 518 531 543 555 567 578 590 602 614 625

277 295 312 329 345 362 379 396 413 430 447 461 476 492 507 523 538 554 569 585 600 615 629 643 656 670 683 696 710 723
Page 20 of 29

309 329 348 366 385 404 423 442 460 479 498 514 531 548 565 583 600 617 634 652 669 686 702 717 732 747 761 776 791 806

340 362 382 403 424 444 465 486 506 527 548 565 584 603 622 641 660 679 698 717 736 755 772 788 805 821 838 854 870 887

370 393 416 438 461 483 506 528 551 573 596 615 635 656 677 697 718 739 759 780 801 821 840 858 876 893 911 929 947 965

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIV E CHILDREN

SIX CHILDREN

2200 2250 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 4000 4050 4100 4150 4200 4250 4300 4350
6/1/2006

455 463 472 481 489 497 505 514 522 530 539 547 555 564 572 581 589 596 603 610 617 625 632 639 646 653 660 668 674 680 686 692 698 704 710 716 722 728 734 740 746 753 756 759

637 649 661 672 683 694 705 717 728 739 750 761 772 783 794 806 817 827 837 847 857 867 877 887 896 906 916 926 935 943 951 959 967 975 984 992 1000 1008 1016 1024 1032 1040 1045 1048

736 750 763 776 788 801 813 826 838 850 863 875 888 900 913 926 939 950 961 973 984 995 1006 1018 1029 1040 1051 1063 1072 1081 1090 1099 1108 1117 1126 1135 1144 1153 1162 1171 1179 1188 1193 1195
Page 21 of 29

821 836 851 865 879 893 907 921 934 948 962 976 990 1003 1018 1033 1047 1059 1072 1084 1097 1109 1122 1135 1147 1160 1172 1185 1196 1206 1216 1226 1236 1245 1255 1265 1275 1285 1295 1305 1315 1325 1330 1332

903 920 936 952 967 982 997 1013 1028 1043 1058 1073 1089 1104 1119 1136 1151 1165 1179 1193 1207 1220 1234 1248 1262 1276 1289 1303 1315 1326 1337 1348 1359 1370 1381 1392 1403 1414 1425 1436 1447 1458 1463 1466

983 1000 1018 1036 1052 1069 1085 1102 1118 1135 1151 1168 1184 1201 1218 1236 1253 1268 1283 1298 1313 1328 1343 1358 1373 1388 1403 1418 1431 1443 1455 1467 1479 1491 1502 1514 1526 1538 1550 1562 1574 1586 1592 1594

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIV E CHILDREN

SIX CHILDREN

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 5700 5750 5800 5850 5900 5950 6000 6050 6100 6150 6200 6250 6300 6350 6400 6450 6500 6550
6/1/2006

762 764 767 770 772 775 778 780 783 786 788 791 794 798 801 804 808 811 815 818 821 825 828 831 835 838 842 845 849 852 856 859 863 866 870 873 876 880 883 886 890 893 897 900

1050 1053 1056 1058 1061 1064 1067 1069 1072 1075 1077 1080 1084 1088 1092 1096 1100 1104 1108 1113 1117 1121 1125 1129 1133 1137 1142 1146 1150 1155 1159 1163 1168 1172 1176 1180 1184 1188 1192 1197 1201 1205 1209 1213

1197 1199 1201 1203 1205 1207 1209 1211 1214 1216 1218 1220 1223 1228 1232 1236 1241 1245 1249 1253 1258 1262 1266 1271 1275 1279 1284 1289 1293 1298 1303 1307 1312 1316 1321 1325 1330 1334 1339 1343 1348 1352 1357 1361
Page 22 of 29

1335 1337 1339 1342 1344 1346 1348 1351 1353 1355 1358 1360 1364 1369 1374 1378 1383 1388 1393 1398 1402 1407 1412 1417 1422 1426 1432 1437 1442 1447 1453 1458 1463 1468 1473 1478 1483 1488 1493 1498 1503 1508 1513 1518

1468 1471 1473 1476 1478 1481 1483 1486 1488 1491 1493 1496 1501 1506 1511 1516 1522 1527 1532 1537 1543 1548 1553 1558 1564 1569 1575 1581 1586 1592 1598 1603 1609 1614 1620 1625 1631 1636 1642 1647 1653 1658 1664 1669

1597 1600 1603 1606 1608 1611 1614 1617 1619 1622 1625 1628 1633 1638 1644 1650 1656 1661 1667 1673 1678 1684 1690 1696 1701 1707 1713 1720 1726 1732 1739 1745 1751 1757 1762 1768 1774 1780 1786 1792 1798 1804 1810 1816

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIV E CHILDREN

SIX CHILDREN

6600 6650 6700 6750 6800 6850 6900 6950 7000 7050 7100 7150 7200 7250 7300 7350 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
6/1/2006

903 907 910 914 915 915 916 917 918 919 920 921 922 923 924 925 926 927 928 928 929 930 931 932 933 934 935 936 937 938 939 942 947 951 956 960 965 969 974 978 983 987 992 996

1217 1221 1226 1230 1231 1232 1233 1234 1234 1235 1236 1237 1238 1239 1240 1241 1242 1243 1244 1245 1246 1247 1248 1249 1250 1251 1252 1253 1254 1255 1256 1261 1267 1273 1279 1285 1291 1297 1303 1309 1315 1321 1327 1333

1366 1370 1374 1379 1380 1381 1381 1382 1383 1384 1385 1385 1386 1387 1388 1389 1390 1390 1391 1392 1393 1394 1395 1396 1396 1397 1398 1399 1400 1401 1401 1406 1413 1419 1426 1432 1439 1446 1452 1459 1466 1472 1479 1486
Page 23 of 29

1523 1528 1533 1538 1539 1539 1540 1541 1542 1543 1544 1545 1546 1547 1548 1548 1549 1550 1551 1552 1553 1554 1555 1556 1557 1558 1559 1560 1561 1562 1563 1568 1575 1582 1590 1597 1605 1612 1619 1627 1634 1642 1649 1656

1675 1680 1686 1691 1692 1693 1694 1695 1696 1697 1698 1699 1700 1701 1702 1703 1704 1705 1706 1707 1708 1710 1711 1712 1713 1714 1715 1716 1717 1718 1719 1724 1732 1741 1749 1757 1765 1773 1781 1789 1798 1806 1814 1822

1822 1828 1834 1840 1841 1842 1843 1844 1845 1847 1848 1849 1850 1851 1852 1853 1854 1855 1857 1858 1859 1860 1861 1862 1863 1864 1866 1867 1868 1869 1870 1876 1885 1894 1903 1912 1920 1929 1938 1947 1956 1965 1974 1982

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIV E CHILDREN

SIX CHILDREN

8800 8850 8900 8950 9000 9050 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 10800 10850 10900 10950
6/1/2006

1001 1005 1010 1014 1019 1024 1028 1033 1037 1042 1046 1051 1055 1060 1063 1066 1069 1072 1075 1079 1082 1085 1088 1091 1094 1098 1101 1104 1107 1110 1113 1116 1120 1123 1126 1129 1132 1135 1139 1142 1145 1148 1151 1154

1339 1345 1351 1357 1363 1369 1375 1381 1387 1394 1400 1406 1412 1418 1422 1426 1430 1434 1438 1442 1446 1450 1454 1458 1462 1466 1470 1474 1478 1482 1486 1490 1493 1497 1501 1505 1509 1513 1517 1521 1525 1529 1533 1537

1492 1499 1506 1512 1519 1525 1532 1539 1545 1552 1559 1565 1572 1579 1583 1587 1591 1595 1599 1604 1608 1612 1616 1620 1624 1629 1633 1637 1641 1645 1649 1654 1658 1662 1666 1670 1674 1678 1683 1687 1691 1695 1699 1703
Page 24 of 29

1664 1671 1679 1686 1693 1701 1708 1716 1723 1730 1738 1745 1753 1760 1765 1770 1774 1779 1783 1788 1793 1797 1802 1807 1811 1816 1821 1825 1830 1834 1839 1844 1848 1853 1858 1862 1867 1872 1876 1881 1885 1890 1895 1899

1830 1838 1847 1855 1863 1871 1879 1887 1895 1904 1912 1920 1928 1936 1941 1946 1952 1957 1962 1967 1972 1977 1982 1987 1992 1997 2003 2008 2013 2018 2023 2028 2033 2038 2043 2048 2054 2059 2064 2069 2074 2079 2084 2089

1991 2000 2009 2018 2027 2036 2044 2053 2062 2071 2080 2089 2098 2106 2112 2118 2123 2129 2134 2140 2145 2151 2157 2162 2168 2173 2179 2184 2190 2195 2201 2207 2212 2218 2223 2229 2234 2240 2245 2251 2256 2262 2268 2273

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIV E CHILDREN

SIX CHILDREN

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 12500 12550 12600 12650 12700 12750 12800 12850 12900 12950 13000 13050 13100 13150
6/1/2006

1157 1161 1164 1167 1170 1173 1176 1180 1183 1186 1189 1191 1194 1197 1199 1202 1205 1207 1210 1213 1215 1218 1221 1223 1226 1229 1231 1234 1237 1239 1241 1244 1246 1249 1251 1254 1256 1258 1261 1263 1266 1268 1270 1273

1541 1545 1549 1553 1557 1561 1565 1569 1573 1577 1581 1584 1588 1591 1595 1598 1602 1605 1609 1612 1616 1619 1622 1626 1629 1633 1636 1640 1643 1647 1650 1653 1656 1659 1662 1666 1669 1672 1675 1678 1681 1684 1688 1691

1708 1712 1716 1720 1724 1728 1733 1737 1741 1745 1749 1753 1756 1760 1764 1768 1772 1776 1779 1783 1787 1791 1795 1798 1802 1806 1810 1814 1818 1821 1825 1828 1831 1835 1838 1842 1845 1849 1852 1856 1859 1863 1866 1870
Page 25 of 29

1904 1909 1913 1918 1923 1927 1932 1936 1941 1946 1950 1954 1958 1963 1967 1971 1976 1980 1984 1988 1993 1997 2001 2005 2010 2014 2018 2022 2027 2031 2034 2038 2042 2046 2050 2054 2058 2061 2065 2069 2073 2077 2081 2085

2094 2099 2105 2110 2115 2120 2125 2130 2135 2140 2145 2150 2154 2159 2164 2168 2173 2178 2182 2187 2192 2196 2201 2206 2210 2215 2220 2225 2229 2234 2238 2242 2246 2251 2255 2259 2263 2268 2272 2276 2280 2284 2289 2293

2279 2284 2290 2295 2301 2306 2312 2318 2323 2329 2334 2339 2344 2349 2354 2359 2364 2369 2374 2380 2385 2390 2395 2400 2405 2410 2415 2420 2425 2430 2435 2439 2444 2449 2453 2458 2462 2467 2472 2476 2481 2486 2490 2495

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIV E CHILDREN

SIX CHILDREN

13200 13250 13300 13350 13400 13450 13500 13550 13600 13650 13700 13750 13800 13850 13900 13950 14000 14050 14100 14150 14200 14250 14300 14350 14400 14450 14500 14550 14600 14650 14700 14750 14800 14850 14900 14950 15000 15050 15100 15150 15200 15250 15300 15350
6/1/2006

1275 1278 1280 1283 1285 1287 1290 1292 1295 1297 1299 1302 1304 1307 1309 1312 1314 1316 1319 1321 1324 1326 1329 1331 1333 1336 1338 1341 1343 1345 1348 1350 1352 1354 1356 1358 1360 1362 1364 1366 1368 1370 1372 1374

1694 1697 1700 1703 1707 1710 1713 1716 1719 1722 1726 1729 1732 1735 1738 1741 1744 1748 1751 1754 1757 1760 1763 1767 1770 1773 1776 1779 1782 1786 1788 1790 1793 1795 1798 1800 1802 1805 1807 1809 1812 1814 1817 1819

1873 1876 1880 1883 1887 1890 1894 1897 1901 1904 1908 1911 1914 1918 1921 1925 1928 1932 1935 1939 1942 1946 1949 1953 1956 1959 1963 1966 1970 1973 1976 1978 1981 1983 1985 1988 1990 1992 1995 1997 1999 2002 2004 2006
Page 26 of 29

2088 2092 2096 2100 2104 2108 2112 2115 2119 2123 2127 2131 2135 2139 2142 2146 2150 2154 2158 2162 2166 2169 2173 2177 2181 2185 2189 2193 2196 2200 2203 2206 2208 2211 2214 2216 2219 2222 2224 2227 2229 2232 2235 2237

2297 2301 2306 2310 2314 2318 2323 2327 2331 2335 2340 2344 2348 2352 2357 2361 2365 2369 2374 2378 2382 2386 2391 2395 2399 2403 2408 2412 2416 2420 2424 2426 2429 2432 2435 2438 2441 2444 2447 2449 2452 2455 2458 2461

2499 2504 2509 2513 2518 2522 2527 2532 2536 2541 2546 2550 2555 2559 2564 2569 2573 2578 2582 2587 2592 2596 2601 2606 2610 2615 2619 2624 2629 2633 2637 2640 2643 2646 2649 2652 2656 2659 2662 2665 2668 2671 2674 2677

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIV E CHILDREN

SIX CHILDREN

15400 15450 15500 15550 15600 15650 15700 15750 15800 15850 15900 15950 16000 16050 16100 16150 16200 16250 16300 16350 16400 16450 16500 16550 16600 16650 16700 16750 16800 16850 16900 16950 17000 17050 17100 17150 17200 17250 17300 17350 17400 17450 17500 17550
6/1/2006

1376 1378 1380 1382 1384 1386 1388 1390 1392 1394 1396 1398 1400 1402 1404 1406 1408 1410 1412 1414 1416 1418 1420 1422 1424 1426 1428 1430 1432 1434 1436 1438 1440 1442 1444 1446 1448 1450 1452 1454 1456 1458 1460 1462

1821 1824 1826 1828 1831 1833 1835 1838 1840 1843 1845 1847 1850 1852 1854 1857 1859 1861 1864 1866 1869 1871 1873 1876 1878 1880 1883 1885 1887 1890 1892 1895 1897 1899 1902 1904 1906 1909 1911 1914 1916 1918 1921 1923

2009 2011 2013 2016 2018 2021 2023 2025 2028 2030 2032 2035 2037 2039 2042 2044 2046 2049 2051 2053 2056 2058 2060 2063 2065 2067 2070 2072 2074 2077 2079 2082 2084 2086 2089 2091 2093 2096 2098 2100 2103 2105 2107 2110
Page 27 of 29

2240 2242 2245 2248 2250 2253 2256 2258 2261 2263 2266 2269 2271 2274 2276 2279 2282 2284 2287 2290 2292 2295 2297 2300 2303 2305 2308 2310 2313 2316 2318 2321 2324 2326 2329 2331 2334 2337 2339 2342 2344 2347 2350 2352

2464 2467 2470 2472 2475 2478 2481 2484 2487 2490 2493 2495 2498 2501 2504 2507 2510 2513 2516 2518 2521 2524 2527 2530 2533 2536 2539 2541 2544 2547 2550 2553 2556 2559 2562 2564 2567 2570 2573 2576 2579 2582 2585 2588

2681 2684 2687 2690 2693 2696 2699 2703 2706 2709 2712 2715 2718 2721 2724 2728 2731 2734 2737 2740 2743 2746 2749 2753 2756 2759 2762 2765 2768 2771 2775 2778 2781 2784 2787 2790 2793 2796 2800 2803 2806 2809 2812 2815

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIV E CHILDREN

SIX CHILDREN

17600 17650 17700 17750 17800 17850 17900 17950 18000 18050 18100 18150 18200 18250 18300 18350 18400 18450 18500 18550 18600 18650 18700 18750 18800 18850 18900 18950 19000 19050 19100 19150 19200 19250 19300 19350 19400 19450 19500 19550 19600 19650 19700 19750
6/1/2006

1464 1466 1468 1470 1472 1474 1476 1478 1480 1482 1484 1486 1488 1490 1492 1494 1496 1498 1500 1502 1504 1506 1508 1510 1512 1514 1516 1518 1520 1522 1524 1526 1528 1530 1532 1535 1537 1539 1541 1543 1545 1547 1549 1551

1925 1928 1930 1932 1935 1937 1940 1942 1944 1947 1949 1951 1954 1956 1958 1961 1963 1966 1968 1970 1973 1975 1977 1980 1982 1984 1987 1989 1992 1994 1996 1999 2001 2003 2006 2008 2011 2013 2015 2018 2020 2022 2025 2027

2112 2114 2117 2119 2121 2124 2126 2128 2131 2133 2135 2138 2140 2143 2145 2147 2150 2152 2154 2157 2159 2161 2164 2166 2168 2171 2173 2175 2178 2180 2182 2185 2187 2189 2192 2194 2196 2199 2201 2203 2206 2208 2211 2213
Page 28 of 29

2355 2358 2360 2363 2365 2368 2371 2373 2376 2378 2381 2384 2386 2389 2392 2394 2397 2399 2402 2405 2407 2410 2412 2415 2418 2420 2423 2426 2428 2431 2433 2436 2439 2441 2444 2446 2449 2452 2454 2457 2460 2462 2465 2467

2590 2593 2596 2599 2602 2605 2608 2611 2613 2616 2619 2622 2625 2628 2631 2634 2636 2639 2642 2645 2648 2651 2654 2657 2659 2662 2665 2668 2671 2674 2677 2680 2682 2685 2688 2691 2694 2697 2700 2703 2705 2708 2711 2714

2818 2821 2825 2828 2831 2834 2837 2840 2843 2847 2850 2853 2856 2859 2862 2865 2868 2872 2875 2878 2881 2884 2887 2890 2893 2897 2900 2903 2906 2909 2912 2915 2918 2922 2925 2928 2931 2934 2937 2940 2944 2947 2950 2953

COMBINED ADJUSTED GROSS INCOME

ONE CHILD

TWO CHILDREN

THREE CHILDREN

FOUR CHILDREN

FIV E CHILDREN

SIX CHILDREN

19800 19850 19900 19950 20000

1553 1555 1557 1559 1561

2029 2032 2034 2037 2039

2215 2218 2220 2222 2225

2470 2473 2475 2478 2480

2717 2720 2723 2726 2728

2956 2959 2962 2965 2969

6/1/2006

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