Form 14

Line 6a Instructions

Back to Form 14

Work-related child-care costs of parent entitled to receive support

DIRECTIONS: Enter the monthly amount of any reasonable work-related child care costs incurred or to be incurred for the children who are the subject of this proceeding by the parent entitled to receive support and the parent obligated to pay support.

By default, the box on line 6.a.ii is checked, assuming a federal tax credit for work-related child care expenses is available to the parent receiving support. If the box is checked, the appropriate tax credit for Form 14 is automatically calculated, inserted into the form and subtracted from the total work-related child care expenses. If the box is not checked, no credit is subtracted from the work-related child care expenses.

Instructions for calculation of the federal tax credit and a worksheet are located below, which can be used for manual calculation of the tax credit if desired. If manually calculated, the tax credit should be subtracted from the work-related child care expenses on line 6.a.i before entry of those expenses into the form.

CAVEAT: The reasonable work-related childcare costs of the parent entitled to receive support may be included only if the gross income earned or to be earned by the parent during the time period in which the parent incurs or will incur the childcare costs is included in the parentꞌs monthly gross income on line 1. If the parentꞌs childcare costs exceed the income earned or to be earned during the time period in which the parent incurs or will incur the childcare costs, neither the income nor the child care costs shall be included.

If the amount of the actual work-related child care costs for each child is not available or cannot be verified, the amount of the reasonable work-related child care costs of the parent entitled to receive support attributable to each child who is the subject of this proceeding shall be calculated by dividing the total monthly reasonable work-related child care costs of the parent entitled to receive support by the total number of children for whom the child care costs are incurred or are to be incurred.

COMMENTS:

A. It is preferable to include the reasonable work-related child care costs of each parent in the calculation of the presumed child support amount. However, the work-related child care costs of the parent entitled to receive support may be excluded from calculation of the presumed child support amount if an event that will significantly affect the amount paid for work-related child care by the parent entitled to receive support, such as a childꞌs entry into school, will occur with predictability within a short period of time. The parent obligated to pay support may be ordered to pay any percentage of the reasonable work-related child care costs of the parent entitled to receive support without a finding by the court or administrative agency that the presumed child support amount is unjust or inappropriate.

B. The work-related child care costs of the parent entitled to receive support, when included in the calculation of the presumed child support amount, shall take into account a child care tax credit, which is available if:

  1. the parent incurs the child care costs to enable the parent to work or seek employment, and

  2. the child for whom the child care costs are incurred is under thirteen years of age or, if not, is disabled and unable to care for himself or herself.

The child care tax credit to include on Form No. 14 is determined by multiplying the maximum monthly amount of child care costs subject to the child care tax credit by the tax credit percentage based on the monthly gross income on line 1, not including the maintenance received on line 1(a), of the parent entitled to receive support, as determined from the child care tax credit table below.

If the parent entitled to receive support has one eligible child for whom work-related child care costs are incurred or are to be incurred, the maximum monthly amount of child care costs subject to the child care tax credit is the lesser of:

  1. the monthly work-related child care costs incurred or to be incurred by the parent, or

  2. $250.00.

If the parent entitled to receive support has more than one eligible child for whom work-related child care costs are incurred or are to be incurred, the maximum monthly amount of child care costs subject to the child care tax credit is the lesser of:

  1. The monthly work-related child care costs incurred or to be incurred by the parent, or

  2. $500.00.

    Child Care Tax Credit Worksheet

    A. Enter the reasonable monthly work-related child care costs of the parent entitled to receive support for the eligible children who are the subject of this proceeding

    $________________________

    B. With one eligible child, enter the lesser of A or $250; with two or more eligible children, enter the lesser of A or $500

    $________________________

    C. Enter the monthly gross income of the parent entitled to receive support

    $________________________

    D. Enter the tax credit for the monthly gross income of the parent entitled to receive support from the child care tax credit table

    ________________________%

    E. Enter the monthly child care tax credit (Multiply line B by line D)

    $________________________

    F. Enter the net work-related child care costs of the parent entitled to receive support (Subtract line E from line A)

    $________________________

    Child Care Tax Credit Table

    Tax Credit for One Tax Credit for More
    Gross Monthly Income of Parent Receiving Support Tax Credit % Child - $250.00 Than One Child - $500.00
    $ 0 to 1,250 .35 $88 $175
    1,251 to 1,416 .34 $85 $170
    1,417 to 1,583 .33 $83 $165
    1,584 to 1,750 .32 $80 $160
    1,751 to 1,916 .31 $78 $155
    1,917 to 2,083 .30 $75 $150
    2,084 to 2,250 .29 $74 $145
    2,251 to 2,416 .28 $70 $140
    2,417 to 2,583 .27 $69 $135
    2,584 to 2,750 .26 $65 $130
    2,751 to 2,916 .25 $63 $125
    2,917 to 3,083 .24 $60 $120
    3,084 to 3,250 .23 $58 $115
    3,251 to 3,416 .22 $55 $110
    3,417 to 3,583 .21 $53 $105
    3,583 or above .20 $50 $100

Example: Parent B, whose monthly gross income is $ 1,832.00, incurs work-related child care costs of $650.00 per month for the two youngest children, ages 10 and 8, of her marriage to Parent A and no child care costs for the oldest child of the marriage, age 16.

Child Care Tax Credit Worksheet:

A. Enter the reasonable monthly work-related child
care costs of the parent entitled to receive support
for the eligible children who are the subject of this
proceeding……………….............………………….......$ 650.00

B. With one eligible child, enter the lesser of A
or $250; with two or more eligible children, enter
the lesser of A or $500...................……………….......$ 500.00

C. Enter the monthly gross income of the parent
entitled to receive support..........……………………….$ 1,832.00

D. Enter the tax credit for the monthly gross
income of the parent entitled to receive support
from the child care tax credit table.....……….……......... 31.0 %

E. Enter the monthly child care tax credit (Multiply
line B by line D)...……………………...........................$ 155.00

F. Enter the net work-related child care costs of the
parent entitled to receive support (Subtract line
E from line A)...............……………………..................$ 495.00

C.When determining the amount of the work-related child care costs of the parent obligated to pay support to include on Form No. 14, a court or administrative agency shall consider whether the parent entitled to receive support remains obligated to pay his or her child care provider during periods of visitation or custody with the parent obligated to pay support. If so, the court or administrative agency shall consider the reasonableness of the parent obligated to pay support using the child care provider of the parent entitled to receive support during periods of visitation or custody.