2006 Kentucky Revised Statutes - .212   Child support guidelines -- Terms to be applied in calculations -- Table.

403.212 Child support guidelines -- Terms to be applied in calculations -- Table. (1) The following provisions and child support table shall be the child support guidelines established for the Commonwealth of Kentucky. (2) 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 Page 1 of 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 prior- born 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. (3) 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. (4) 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. (5) 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. (6) 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. Page 2 of 6 (b) The nonresidential custodian with the greater monthly obligation amount shall pay the difference between the obligation amounts, as determined by the worksheets, to the other parent. (7) 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 Page 3 of 6 3,400 506 741 928 1,045 1,140 1,220 3,500 516 757 947 1,067 1,164 1,246 3,600 526 773 967 1,090 1,189 1,272 3,700 536 790 988 1,113 1,215 1,299 3,800 548 808 1,011 1,139 1,243 1,329 3,900 559 826 1,033 1,164 1,270 1,359 4,000 571 844 1,056 1,190 1,298 1,388 4,100 580 862 1,078 1,215 1,326 1,418 4,200 592 880 1,101 1,240 1,353 1,448 4,300 603 898 1,123 1,266 1,381 1,477 4,400 615 916 1,146 1,291 1,409 1,507 4,500 626 933 1,161 1,316 1,435 1,535 4,600 636 949 1,181 1,338 1,459 1,561 4,700 647 964 1,200 1,360 1,483 1,586 4,800 657 980 1,220 1,381 1,507 1,612 4,900 667 995 1,239 1,403 1,531 1,637 5,000 676 1,010 1,257 1,424 1,554 1,661 5,100 686 1,025 1,275 1,444 1,576 1,685 5,200 695 1,039 1,294 1,465 1,599 1,709 5,300 705 1,054 1,312 1,486 1,621 1,733 5,400 714 1,069 1,330 1,506 1,644 1,757 5,500 724 1,083 1,348 1,527 1,666 1,781 5,600 733 1,098 1,367 1,548 1,689 1,805 5,700 743 1,113 1,385 1,568 1,712 1,829 5,800 753 1,127 1,403 1,589 1,734 1,853 5,900 762 1,142 1,421 1,610 1,757 1,877 6,000 772 1,157 1,440 1,630 1,779 1,901 6,100 781 1,171 1,458 1,651 1,802 1,926 6,200 791 1,186 1,476 1,672 1,824 1,950 6,300 800 1,198 1,498 1,690 1,844 1,970 6,400 808 1,209 1,511 1,705 1,860 1,988 6,500 816 1,219 1,524 1,720 1,876 2,005 6,600 823 1,230 1,538 1,735 1,893 2,023 6,700 830 1,240 1,551 1,750 1,909 2,040 6,800 837 1,251 1,564 1,764 1,925 2,058 6,900 844 1,261 1,577 1,779 1,942 2,075 7,000 851 1,272 1,591 1,794 1,958 2,093 7,100 858 1,282 1,604 1,809 1,975 2,110 7,200 865 1,293 1,617 1,824 1,991 2,127 7,300 872 1,303 1,630 1,839 2,007 2,145 7,400 879 1,313 1,644 1,854 2,024 2,162 7,500 885 1,324 1,657 1,869 2,040 2,179 7,600 891 1,333 1,668 1,881 2,053 2,194 7,700 896 1,342 1,679 1,893 2,066 2,208 7,800 901 1,350 1,691 1,905 2,079 2,223 Page 4 of 6 7,900 907 1,359 1,702 1,917 2,093 2,238 8,000 912 1,368 1,713 1,929 2,106 2,252 8,100 917 1,377 1,724 1,941 2,119 2,267 8,200 922 1,386 1,736 1,953 2,133 2,281 8,300 928 1,395 1,747 1,965 2,146 2,296 8,400 933 1,404 1,758 1,977 2,159 2,311 8,500 938 1,413 1,769 1,989 2,173 2,325 8,600 944 1,421 1,780 2,002 2,186 2,340 8,700 949 1,430 1,792 2,014 2,199 2,354 8,800 954 1,437 1,800 2,024 2,210 2,366 8,900 958 1,444 1,809 2,033 2,220 2,376 9,000 962 1,450 1,817 2,042 2,230 2,387 9,100 966 1,457 1,825 2,052 2,241 2,398 9,200 971 1,463 1,833 2,061 2,251 2,408 9,300 975 1,470 1,842 2,070 2,261 2,419 9,400 979 1,476 1,850 2,079 2,271 2,430 9,500 983 1,483 1,858 2,089 2,281 2,440 9,600 988 1,489 1,866 2,098 2,291 2,451 9,700 992 1,496 1,874 2,107 2,301 2,461 9,800 996 1,502 1,883 2,117 2,311 2,472 9,900 1,000 1,508 1,891 2,126 2,321 2,483 10,000 1,005 1,515 1,899 2,165 2,331 2,493 10,400 1,022 1,541 1,932 2,202 2,372 2,536 10,500 1,027 1,548 1,940 2,212 2,382 2,546 10,600 1,032 1,554 1,948 2,221 2,392 2,557 10,700 1,036 1,561 1,956 2,230 2,402 2,567 10,800 1,040 1,567 1,965 2,240 2,412 2,578 10,900 1,044 1,573 1,973 2,249 2,422 2,589 11,000 1,049 1,580 1,981 2,258 2,432 2,599 11,100 1,053 1,587 1,989 2,268 2,443 2,610 11,200 1,058 1,593 1,997 2,277 2,453 2,620 11,300 1,062 1,600 2,005 2,286 2,463 2,631 11,400 1,066 1,606 2,013 2,295 2,473 2,642 11,500 1,070 1,613 2,021 2,305 2,483 2,652 11,600 1,075 1,619 2,029 2,314 2,493 2,663 11,700 1,079 1,626 2,037 2,323 2,503 2,673 11,800 1,084 1,633 2,046 2,333 2,513 2,684 11,900 1,088 1,639 2,054 2,342 2,523 2,695 12,000 1,093 1,646 2,062 2,351 2,533 2,705 12,100 1,097 1,653 2,070 2,361 2,544 2,716 12,200 1,102 1,659 2,078 2,370 2,554 2,726 12,300 1,106 1,666 2,086 2,379 2,564 2,737 12,400 1,110 1,672 2,094 2,388 2,574 2,748 12,500 1,114 1,679 2,102 2,398 2,584 2,758 12,600 1,119 1,685 2,110 2,407 2,594 2,769 Page 5 of 6 12,700 1,123 1,692 2,118 2,416 2,604 2,779 12,800 1,128 1,699 2,127 2,426 2,614 2,790 12,900 1,132 1,705 2,135 2,435 2,624 2,801 13,000 1,137 1,712 2,143 2,444 2,634 2,811 13,100 1,141 1,719 2,151 2,454 2,645 2,822 13,200 1,146 1,725 2,159 2,463 2,665 2,832 13,300 1,150 1,732 2,167 2,472 2,665 2,843 13,400 1,154 1,738 2,175 2,481 2,675 2,854 13,500 1,158 1,745 2,183 2,491 2,685 2,864 13,600 1,163 1,751 2,191 2,500 2,695 2,875 13,700 1,167 1,758 2,199 2,509 2,705 2,885 13,800 1,172 1,765 2,208 2,519 2,715 2,896 13,900 1,176 1,771 2,216 2,528 2,725 2,907 14,000 1,181 1,778 2,224 2,537 2,735 2,917 14,100 1,185 1,785 2,232 2,547 2,746 2,928 14,200 1,190 1,791 2,240 2,556 2,756 2,938 14,300 1,194 1,798 2,248 2,565 2,766 2,949 14,400 1,198 1,804 2,256 2,574 2,776 2,960 14,500 1,202 1,811 2,264 2,584 2,786 2,970 14,600 1,207 1,817 2,272 2,593 2,796 2,981 14,700 1,211 1,824 2,280 2,602 2,806 2,991 14,800 1,216 1,831 2,289 2,612 2,816 3,002 14,900 1,220 1,837 2,297 2,621 2,826 3,013 15,000 1,225 1,844 2,305 2,630 2,836 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. Page 6 of 6