Adjustments to gross income for child support calculation purposes include:

  1.  Support of other children not of the relationship:  must be legally responsible for the support of the other children (does not include stepchildren or the kids of the significant other living with you unless you are legally responsible for those children); the adjustment to the gross income is the amount actually paid or the amount calculated using the child support guidelines; the adjustment is a subtraction from the calculated gross income and then the adjusted amount is used to calculate child support.  The support of other children includes those born after the children whose support is being calculated in the worksheet.
  2. Maintenance or alimony paid.

Expenses taken into account in calculating the amount of child support to be paid:

  1.  Work-related child care mmensts; must be reasonable and provable.  Best to have the parent with majority parenting time pay the child care expenses as the amount included in the support worksheet is the after tax-credit amount and not the full cost.
  2. The cost of health insurance coverage for the children (children’s portion only).  Includes medical, dental and vision insurance.
  3. Parenting time transportation costs (only the child’s cost for transport, not the parent’s cost to transport themselves with the child unless the child is under 12 years old).
  4. Extraordinary expenses, if agreed to be included in the support worksheet by the parties or ordered included by the court.

While the Adjustments to gross income result in a lower amount of income plugged into the child support worksheet and results in a lower amount of child support to be paid, expenses are shared by the parties in proportion to their respective adjusted gross incomes.  When one parent pays the expenses included in the support worksheet, the other parent reimburses their proportionate share through an increase in the basic amount of child support paid.

Many child-rearing expenses are already included in the child support guidelines as part of the basic child support.  The Child Support Commission, upon which the support guidelines are based, includes the following typical expenses in the basic amount of support to be paid (at page 17 of the Report):


Rent paid for dwellings, parking fees, maintenance, and other expenses for rented dwellings; and interest on mortgages, interest on home equity loans and lines of credit, property taxes and insurance, refinancing and prepayment charges, ground rent, expenses for property management and security, homeowners’ insurance, fire insurance and extended coverage, expenses for repairs and maintenance contracted out, and expenses of materials for owner- performed repairs and maintenance for dwellings used or maintained by the consumer unit. Also includes utilities, cleaning supplies, household textiles, furniture, major and small appliances and other miscellaneous household equipment (tools, plants, decorative items).


Food at home purchased at grocery or other food stores, as well as meals, including tips, purchased away from home (e.g., full-service and fast-food restaurant, vending machines).


Vehicle finance charges, gasoline and motor oil, maintenance and repairs, vehicle insurance, public transportation, leases, parking fees, and other transportation expenditures.


Admission to sporting events, movies, concerts, health clubs, recreational lessons, television/radio/sound equipment, pets, toys, hobbies, and other entertainment equipment and services.


Apparel, footwear, uniforms, diapers, alterations and repairs, dry cleaning, sent- out laundry, watches, and jewelry.


Personal care products, reading materials, education fees, banking fees, interest paid on lines of credit, and other expenses.


The information provided above is general in nature, is not intended as legal advice for your particular situation and should not be relied upon without first consulting with legal counsel.  Martin Law Firm provides legal representation in child support matters in the Denver Colorado metro area and will tailor its services to your particular needs and unique circumstances.