General comments on use of Form 14

These guidelines shall apply to any award of child support made in any judicial or administrative proceeding. The parent obligated to pay support and the parent entitled to receive support shall calculate the presumed child support amount by completing the worksheet, Form No. 14.

DIRECTIONS:

A. All amounts entered on the worksheet shall be rounded to the nearest dollar (50 cents is rounded upward).

B. As used in these directions and comments:

1. "Maintenance" includes alimony and any other form of spousal support.

2. "Person" includes both an individual party and a state agency acting for the benefit of a party.

D. If parents share substantially equal parenting time, it shall be a rebuttablepresumption that the parent with a higher gross monthly income (Line 1) is denominated as "Parent Paying Support." The presumption may be rebutted by competent evidence that the Parent Paying Support is, and/or has been, responsible for the majority of the child[ren]'s non-duplicated fixed expenses, to include work-related childcare, health insurance, and/or other relevant factors.

E. In a modification proceeding solely to modify child support, before ordering achange in the designation of the "Parent Paying Support" the court must first determine if the parties are exercising substantially equal parenting time and which party is and/or has been responsible for the majority of the child[ren]'s non-duplicated fixed expenses, to include work-related childcare, health insurance, and/or relevant factors.

F. This Form No. 14, including the directions, comments and assumptions, may be used prior to November 4, 2021, and shall apply to all proceedings in which the order or judgment is entered after November 4, 2021.