| Detailed Walkthrough, page 2 of 8
In Part II of the Credit Worksheet, a parent may receive credit for qualified other children - children for whom the parent is legally responsible and for whom the parent is actually providing support and are not before the tribunal to set, modify, or enforce support in the case immediately under consideration.
If a parent is claiming credit for an “in-home” child – a qualified other child living in the parent's home 50% or more of the time – it's time to look at Part II of the Credit Worksheet. Otherwise, skip to Step 11.
On Line 1, enter the monthly gross income of the parent seeking
credit, minus self-employment tax (if any). Do not include in gross income any child support payments received for the benefit of other children or benefits received from means-tested public assistance programs.
The Father has a monthly gross income amount of $5300.00, while the Mother has a monthly gross income of $3500.00.
Neither the PRP nor the ARP in our example has paid self-employment tax, so the "applicable gross income" for each parent is $3500.00 and $5300.00, respectively.
The qualified other child living in the Mother's home (Sally Smith) has been entered, along with the child's date of birth (7/4/03). Also, the qualified other child living in the Father's home (Kevin Jones) has been entered, along with the child's date of birth (6/5/88).
Since the Mother and the Father each listed one “in-home” child, a "1" is entered for each parent on Line 3.
Using the CS Schedule, the gross income amount for each parent from Line 1 (in this case, $3500.00 for the Mother and $5300.00 for the Father) is cross-referenced with 1 child to arrive at a theoretical child support order amount of $672.00 for the Mother and $845.00 for the Father.
Multiplying the theoretical child support order amounts for each parent ($672.00 for the Mother and $845.00 for the Father) by 75% provides us with amounts of $504.00 (Mother) and $633.75 (Father) for Line 5.
Turning back to the Child Support Worksheet, enter on Line 1d of Part II the amount of each credit from Line 5 of the Credit Worksheet for each parent's “in-home” children.