2013 Kentucky Revised Statutes
CHAPTER 403 - DISSOLUTION OF MARRIAGE -- CHILD CUSTODY
403.212 Child support guidelines -- Terms to be applied in calculations -- Table.

Download as PDF 403.212 Child support guidelines -- Terms to be applied in calculations -- Table. (1) (2) The following provisions and child support table shall be the child support guidelines established for the Commonwealth of Kentucky. For the purposes of the child support guidelines: (a) "Income" means actual gross income of the parent if employed to full capacity or potential income if unemployed or underemployed. (b) "Gross income" includes income from any source, except as excluded in this subsection, and includes but is not limited to income from salaries, wages, retirement and pension funds, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, Social Security benefits, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, Supplemental Security Income (SSI), gifts, prizes, and alimony or maintenance received. Specifically excluded are benefits received from means-tested public assistance programs, including but not limited to public assistance as defined under Title IV-A of the Federal Social Security Act, and food stamps. (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 for self-employment or business operation. Straight-line depreciation, using Internal Revenue Service (IRS) guidelines, shall be the only allowable method of calculating depreciation expense in determining gross income. Specifically excluded from ordinary and necessary expenses for purposes of this guideline shall be investment tax credits or any other business expenses inappropriate for determining gross income for purposes of calculating child support. Income and expenses from self-employment or operation of a business shall be carefully reviewed to determine an appropriate level of gross income available to the parent to satisfy a child support obligation. In most cases, this amount will differ from a determination of business income for tax purposes. Expense reimbursement or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business or personal use of business property or payments of expenses by a business, shall be counted as income if they are significant and reduce personal living expenses such as a company or business car, free housing, reimbursed meals, or club dues. (d) If a parent is voluntarily unemployed or underemployed, child support shall be calculated based on a determination of potential income, except that a determination of potential income shall not be made for a parent who is physically or mentally incapacitated or is caring for a very young child, age three (3) or younger, for whom the parents owe a joint legal responsibility. Potential income shall be determined based upon employment potential and probable earnings level based on the obligor's or obligee's recent work history, occupational qualifications, and prevailing job opportunities and earnings levels in the community. A court may find a parent to be voluntarily (3) (4) (5) (6) unemployed or underemployed without finding that the parent intended to avoid or reduce the child support obligation. (e) "Imputed child support obligation" means the amount of child support the parent would be required to pay from application of the child support guidelines. (f) Income statements of the parents shall be verified by documentation of both current and past income. Suitable documentation shall include, but shall not be limited to, income tax returns, paystubs, employer statements, or receipts and expenses if self-employed. (g) "Combined monthly adjusted parental gross income" means the combined monthly gross incomes of both parents, less any of the following payments made by the parent: 1. The amount of pre-existing orders for current maintenance for prior spouses to the extent payment is actually made and the amount of current maintenance, if any, ordered paid in the proceeding before the court; 2. The amount of pre-existing orders of current child support for prior-born children to the extent payment is actually made under those orders; and 3. A deduction for the support to the extent payment is made, if a parent is legally responsible for and is actually providing support for other priorborn children who are not the subject of a particular proceeding. If the prior-born children reside with that parent, an "imputed child support obligation" shall be allowed in the amount which would result from application of the guidelines for the support of the prior-born children. (h) "Split custody arrangement" means a situation where each parent is the residential custodian for one (1) or more children for whom the parents share a joint legal responsibility. The child support obligation set forth in the child support guidelines table shall be divided between the parents in proportion to their combined monthly adjusted parental gross income. The child support obligation shall be the appropriate amount for the number of children in the table for whom the parents share a joint legal responsibility. The minimum amount of child support shall be sixty dollars ($60) per month. The court may use its judicial discretion in determining child support in circumstances where combined adjusted parental gross income exceeds the uppermost levels of the guideline table. The child support obligation in a split custody arrangement shall be calculated in the following manner: (a) Two (2) separate child support obligation worksheets shall be prepared, one (1) for each household, using the number of children born of the relationship in each separate household, rather than the total number of children born of the relationship. (b) The nonresidential custodian with the greater monthly obligation amount shall (7) pay the difference between the obligation amounts, as determined by the worksheets, to the other parent. The child support guidelines table is as follows: COMBINED MONTHLY ADJUSTED PARENTAL GROSS SIX INCOME ONE TWO THREE FOUR FIVE OR CHILD CHILDREN MORE $ 0 $ 60 $ 60 $ 60 $ 60 $ 60 $ 60 100 60 60 60 60 60 60 200 70 70 70 70 70 70 300 80 80 80 80 80 80 400 90 90 90 90 90 90 500 100 105 110 115 120 125 600 120 125 130 135 140 145 700 140 156 161 166 171 176 800 160 203 208 213 218 223 900 180 261 266 271 276 281 1,000 195 303 325 330 335 340 1,100 212 324 384 389 394 399 1,200 229 346 433 446 451 456 1,300 246 367 460 504 510 515 1,400 262 392 491 554 576 582 1,500 277 417 522 588 642 650 1,600 293 437 548 618 674 717 1,700 308 458 574 647 706 755 1,800 322 478 599 675 736 788 1,900 336 495 620 699 763 816 2,000 350 512 642 723 789 844 2,100 364 529 663 747 815 872 2,200 376 546 684 771 841 900 2,300 389 563 706 795 868 928 2,400 401 580 727 819 894 956 2,500 413 597 749 843 920 984 2,600 424 614 770 867 946 1,012 2,700 435 630 790 889 970 1,038 2,800 445 646 809 911 994 1,064 2,900 455 662 829 934 1,019 1,090 3,000 465 677 849 956 1,043 1,116 3,100 475 693 868 978 1,067 1,142 3,200 485 709 888 1,001 1,092 1,168 3,300 495 725 908 1,023 1,116 1,194 3,400 506 741 928 1,045 1,140 1,220 3,500 3,600 3,700 3,800 3,900 4,000 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 516 526 536 548 559 571 580 592 603 615 626 636 647 657 667 676 686 695 705 714 724 733 743 753 762 772 781 791 800 808 816 823 830 837 844 851 858 865 872 879 885 891 896 901 907 757 773 790 808 826 844 862 880 898 916 933 949 964 980 995 1,010 1,025 1,039 1,054 1,069 1,083 1,098 1,113 1,127 1,142 1,157 1,171 1,186 1,198 1,209 1,219 1,230 1,240 1,251 1,261 1,272 1,282 1,293 1,303 1,313 1,324 1,333 1,342 1,350 1,359 947 967 988 1,011 1,033 1,056 1,078 1,101 1,123 1,146 1,161 1,181 1,200 1,220 1,239 1,257 1,275 1,294 1,312 1,330 1,348 1,367 1,385 1,403 1,421 1,440 1,458 1,476 1,498 1,511 1,524 1,538 1,551 1,564 1,577 1,591 1,604 1,617 1,630 1,644 1,657 1,668 1,679 1,691 1,702 1,067 1,090 1,113 1,139 1,164 1,190 1,215 1,240 1,266 1,291 1,316 1,338 1,360 1,381 1,403 1,424 1,444 1,465 1,486 1,506 1,527 1,548 1,568 1,589 1,610 1,630 1,651 1,672 1,690 1,705 1,720 1,735 1,750 1,764 1,779 1,794 1,809 1,824 1,839 1,854 1,869 1,881 1,893 1,905 1,917 1,164 1,189 1,215 1,243 1,270 1,298 1,326 1,353 1,381 1,409 1,435 1,459 1,483 1,507 1,531 1,554 1,576 1,599 1,621 1,644 1,666 1,689 1,712 1,734 1,757 1,779 1,802 1,824 1,844 1,860 1,876 1,893 1,909 1,925 1,942 1,958 1,975 1,991 2,007 2,024 2,040 2,053 2,066 2,079 2,093 1,246 1,272 1,299 1,329 1,359 1,388 1,418 1,448 1,477 1,507 1,535 1,561 1,586 1,612 1,637 1,661 1,685 1,709 1,733 1,757 1,781 1,805 1,829 1,853 1,877 1,901 1,926 1,950 1,970 1,988 2,005 2,023 2,040 2,058 2,075 2,093 2,110 2,127 2,145 2,162 2,179 2,194 2,208 2,223 2,238 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 10,000 10,400 10,500 10,600 10,700 10,800 10,900 11,000 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 912 917 922 928 933 938 944 949 954 958 962 966 971 975 979 983 988 992 996 1,000 1,005 1,022 1,027 1,032 1,036 1,040 1,044 1,049 1,053 1,058 1,062 1,066 1,070 1,075 1,079 1,084 1,088 1,093 1,097 1,102 1,106 1,110 1,114 1,119 1,123 1,368 1,377 1,386 1,395 1,404 1,413 1,421 1,430 1,437 1,444 1,450 1,457 1,463 1,470 1,476 1,483 1,489 1,496 1,502 1,508 1,515 1,541 1,548 1,554 1,561 1,567 1,573 1,580 1,587 1,593 1,600 1,606 1,613 1,619 1,626 1,633 1,639 1,646 1,653 1,659 1,666 1,672 1,679 1,685 1,692 1,713 1,724 1,736 1,747 1,758 1,769 1,780 1,792 1,800 1,809 1,817 1,825 1,833 1,842 1,850 1,858 1,866 1,874 1,883 1,891 1,899 1,932 1,940 1,948 1,956 1,965 1,973 1,981 1,989 1,997 2,005 2,013 2,021 2,029 2,037 2,046 2,054 2,062 2,070 2,078 2,086 2,094 2,102 2,110 2,118 1,929 1,941 1,953 1,965 1,977 1,989 2,002 2,014 2,024 2,033 2,042 2,052 2,061 2,070 2,079 2,089 2,098 2,107 2,117 2,126 2,165 2,202 2,212 2,221 2,230 2,240 2,249 2,258 2,268 2,277 2,286 2,295 2,305 2,314 2,323 2,333 2,342 2,351 2,361 2,370 2,379 2,388 2,398 2,407 2,416 2,106 2,119 2,133 2,146 2,159 2,173 2,186 2,199 2,210 2,220 2,230 2,241 2,251 2,261 2,271 2,281 2,291 2,301 2,311 2,321 2,331 2,372 2,382 2,392 2,402 2,412 2,422 2,432 2,443 2,453 2,463 2,473 2,483 2,493 2,503 2,513 2,523 2,533 2,544 2,554 2,564 2,574 2,584 2,594 2,604 2,252 2,267 2,281 2,296 2,311 2,325 2,340 2,354 2,366 2,376 2,387 2,398 2,408 2,419 2,430 2,440 2,451 2,461 2,472 2,483 2,493 2,536 2,546 2,557 2,567 2,578 2,589 2,599 2,610 2,620 2,631 2,642 2,652 2,663 2,673 2,684 2,695 2,705 2,716 2,726 2,737 2,748 2,758 2,769 2,779 12,800 12,900 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 1,128 1,132 1,137 1,141 1,146 1,150 1,154 1,158 1,163 1,167 1,172 1,176 1,181 1,185 1,190 1,194 1,198 1,202 1,207 1,211 1,216 1,220 1,225 1,699 1,705 1,712 1,719 1,725 1,732 1,738 1,745 1,751 1,758 1,765 1,771 1,778 1,785 1,791 1,798 1,804 1,811 1,817 1,824 1,831 1,837 1,844 2,127 2,135 2,143 2,151 2,159 2,167 2,175 2,183 2,191 2,199 2,208 2,216 2,224 2,232 2,240 2,248 2,256 2,264 2,272 2,280 2,289 2,297 2,305 2,426 2,435 2,444 2,454 2,463 2,472 2,481 2,491 2,500 2,509 2,519 2,528 2,537 2,547 2,556 2,565 2,574 2,584 2,593 2,602 2,612 2,621 2,630 2,614 2,624 2,634 2,645 2,665 2,665 2,675 2,685 2,695 2,705 2,715 2,725 2,735 2,746 2,756 2,766 2,776 2,786 2,796 2,806 2,816 2,826 2,836 2,790 2,801 2,811 2,822 2,832 2,843 2,854 2,864 2,875 2,885 2,896 2,907 2,917 2,928 2,938 2,949 2,960 2,970 2,981 2,991 3,002 3,013 3,023 Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 430, sec. 9, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 100, sec. 8, effective July 15, 1998; and ch. 255, sec. 20, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 365, sec. 6, effective July 15, 1996. -Amended 1994 Ky. Acts ch. 330, sec. 11, effective July 15, 1994. -- Created 1990 Ky. Acts ch. 418, sec. 3, effective July 13, 1990.