Child Supp. Guid. 9.14

As amended through July 19, 2024
Rule 9.14 - Method of Computation

To compute the guideline amount of child support, first compute the adjusted net monthly income, then proceed to either the Basic Method of Child Support Computation grid or the Joint (Equally Shared) Physical Care Method of Child Support Computation grid, as appropriate. For split or divided physical care, refer to rule 9.14(4). The following grids illustrate how the worksheets are to be completed.

(1) The steps to arrive at the adjusted net monthly income are shown below in the adjusted net monthly income computation grid.

Adjusted Net Monthly Income Computation

Custodial Parent*

Noncustodial Parent*

(name)

(name)

A.

Gross monthly income

(Does not include public assistance payments, the Earned Income Tax Credit, or child support payments.) Gross income is adjusted to reflect receipt by die payee and payments by the payor of spousal support payments pursuant to rule 9.5(1).

$

$

B.

Federal income tax (Calculated pursuant to rule 9.6.)

$

$

C.

State income tax

(Calculated pursuant to rule 9.61)

$

$

D.

Social Security and Medicare tax/mandatory pension deductions (For employees not contributing to Social Security, mandatory pension deductions shall not exceed the current Social Security and Medicare tax rate for employees.)

$

$

E.

Mandatory occupational license fees

$

$

F.

Union dues

$

$

G.

Health insurance premium costs for other children, not in the pending matter. (See rule 9.5(2)(f).)

$

$

H.

Cash medical support and prior obligation of child support actually paid pursuant to court or administrative order for other children, not in the pending matter.

$

$

I.

Qualified additional dependent deductions

(See rules. 9.1 and 9.8.)

$

$

J.

Actual child care expenses, as defined in rule 9.11 A for the custodial parent (No deduction allowed if variance granted under rule 9.11A.)

$

$

K.

Preliminary net income for each parent

(Line A minus lines B through J for each parent.)

(Preliminary net income is used to determine medical support under

rule 9.12.)

$

$

L.

If ordered in this pending matter, cash medical support as determined in rule 9.12.

$

$

M.

Adjusted net monthly income

(Line K minus line L.)

(Adjusted net monthly income is used to calculate the guideline amount of child support. Enter each parent's amount from line M on either line A of die Basic Method of Child Support Computation or line A of the Joint [Equally Shared] Physical Care Method of Child Support Computation as appropriate.)

$

$

(In cases of joint physical care, use names only and designate both parents as custodial parents.)

(2) The steps of a basic child support computation are shown below in the Basic Method of Child Support Computation grid.

Basic Method of Child Support Computation

Custodial Parent (CP)

Noncustodial Parent (NCP)

Combined

________

(name)

________

(name)

A.

Adjusted net monthly income

$

$

$

B.

Proportional share of income

%

%

100%

C.

Number of children for whom support is sought

D.

Low-Income: Basic support obligation using only NCP's adjusted net monthly income

(Only if NCP's income is in shaded Area A or B.)

If NCP's income is in shaded Area A use only NCP's income to find the basic support amount and enter it on this line. Enter N/A on lines E and F. Enter the basic support amount on line G. If NCP's income is in shaded Area B, use only NCP's income to find the basic support amount. Enter it on this line. Go to line E. If the NCP's income is in nonshaded Area C, enter N/A on this line. Go to line E.

$

E.

Basic support obligation when using combined adjusted net monthly income for NCP incomes in Area B or Area C

(Use the line A combined income amount to find the basic support amount from the Schedule of Basic Support Obligations.)

$

F.

Each parent's share of the basic support obligation when using combined incomes (Each parent's line B x line E.)

$

$

G.

NCP's basic support obligation before health insurance

If NCP's income is in shaded Area B, enter the lower amount from line D or NCP's line F. If NCP's income is in the nonshaded Area C of the schedule, use the amount from NCP's line F.

$

H.

Allowable chikl(ren)'s portion of health insurance premium

(Enter the amount calculated pursuant to rule 9.14(5).)

If health insurance is being ordered, and the basic support obligation on line G falls in Area B or in nonshaded Area C of the schedule, enter the cost under the parent being ordered to provide it. If neither parent has health insurance available at reasonable cost, enter N/A for each parent on this line. If the basic support obligation on line G falls within low-income Area A of the shaded area of the schedule, enter N/A for each parent on this line. For stepparent-provided insurance, see rule 9.14(5)

$

$

I.

Health insurance add-on or deduction from NCP's obligation-calculated below in 1. and 2.

1. If the CP will be ordered to provide HI.:

a. CP's HI. cost from line H = S b. NCP's line B percentage = %

c. Multiply CP's line H x NCP's line B = +$ (amount to add to NCP line G to get to line J)

2. If the NCP will be ordered to provide HI:

a. NCP's H.I. cost from LmeH = $ b. CP's Line B percentage %

c. Multiply NCP's Line Hx CP's Line B = - S (amount to subtract from NCP line G to get to line J)

J.

Guideline amount of child support for NCP

If only CP provides H.I.: line G plus line I.1. If only NCP provides H.I.: line G minus line I.2. If both provide H.I: line G plus line I.1 minus line I.2 If neither parent provides H.I.: enter the amount from line G.

$

Extraordinary Visitation Credit

(Only if court-ordered visitation exceeds 127 overnights per year.)

K.

NCP's basic support obligation before health insurance

(Amount from line G.)

$

L.

Number of court-ordered visitation overnights with NCP

M.

Extraordinary visitation credit percentage:

If line L above is 128-147 overnights: 15% credit (0.15)

If line L above is 148-166 overnights: 20% credit (0.20)

If line L above is 167 or more overnights: 25% credit (0.25)

(But less thanjoint [equally shared] physical care.)

%

N.

Extraordinary visitation credit (Multiply line K by line M)

$

O.

Guideline amount of child support (after credit for extraordinary visitation)

(Line J minus line N.) (However, the guideline amount of support must not be less than $50 for one child or $75 for two children, or $100 for three or more children.)

$

Child Care Expense Variance under rule 9.11 A

(As agreed by the parties and approved or determined by the court.)

P.

NCP's guideline amount of child support

(Amount from line J above [or line 0, if applicable].)

$

Q-

Amount of variance for child care expenses

$

R.

Adjusted amount of child support (Line P plus line Q.)

$

(3)Joint physical care. In cases of court-ordered joint (equally shared) physical care, child support shall be calculated as shown below in the Joint (Equally Shared) Physical Care Method of Child Support Computation grid. Offset is a method of payment of each parent's guideline amount of child support and the net difference shall be paid by the party with the higher child support obligation unless variance is warranted under rule 9.11. An allocation between the parties for payment of the child(ren)'s expenses ordered pursuant to Iowa Code section 598.4l(5)(a) is an obligation in addition to the child support amount calculated pursuant to this rule and is not child support.

Joint (Equally Shared) Physical Care Method of Child Support Computation

Custodial Parent 1(CP1)

Custodial Parent 2 (CP2)

Combined

(name)

(name)

A.

Adjusted net monthly income

$

$

$

B.

Proportional share of income

%

%

100%

C.

Number of children for whom support is sought

D.

Basic support obligation before health insurance

(Use line A combined amount to find amount from Schedule of Basic Support Obligations-use combined incomes because the low-income adjustment in the shaded area of the schedule does not apply to joint [equally shared] physical care support computations.)

$

E.

Each parent's basic primary care amount before health insurance

(Multiply line B by line D for each parent.)

$

$

F.

Each parent's share of joint physical care support

(Multiply line E by 1.5 for each parent to account for extra costs for two residences.)

$

$

G.

Each parent's joint physical care support obligation before health insurance

(Multiply line F by .5 for each parent to account for 50% of time spent with each parent.)

$

$

H.

Allowable child(ren)"s portion of health insurance premium*

(Enter the amount calculated pursuant to rule 9, 14(5).) (Area A: *The health insurance adjustment does not apply if either parent's net income on line A falls within the low-income shaded Area A of the Schedule of Basic Support Obligations. Enter N/A for each parent on this line. Do not complete line I.) ( Area B or C: If the basic support obligation on Line G falls within Area B or Area C, enter the allowable child(ren)'s portion of the health insurance premium on this line under the parent being ordered to provide it. Do not skip line I.) (For step-parent provided insurance, see rule 9.14(5).)

$

$

I

Health insurance add-on to each parent's obligation (calculated below in 1 and 2)

$

$

1. If CP 1 will be ordered to provide H.I. Step 1. CP l's H.I. cost from line H = $ Step 3. Multiply CP l's cost xCP 2 's line B =

Step 2. CP 2 's line B percentage = % + $ (Insert on CP 2 's line I.)

2. If CP 2 will be ordered to provide H.I. Step 1. CP 2 's H.I. cost from line H = $ Step 3. Multiply CP 2 's line H x CP l's line B =

Step 2. CP 1 's line B percentage = % + $ (Insert on CP l's line I.)

J.

Guideline amount of child support

(Line G plus line I for each parent.)

$

$

K.

Net amount of child support for joint physical care after offset (Subtract smaller amount on line J from larger amount on line J. Parent with larger amount on line J pays the other parent the difference, as a method of payment. If either parent receives assistance through the Family Investment Program [FTP], the other parent's obligation reverts to the amount on line J.)

$

$

(4)Split or divided physical care. In the cases of court-ordered split or divided physical care, child support shall be calculated in the following manner: determine the amount of child support required by these guidelines for each party based on the number of children in the physical care of the other party; offset the two amounts as a method of payment; and the net difference shall be paid by the party with the higher child support obligation unless variance is warranted under rule 9.11.
(5)Health insurance premium. In calculating child support, the allowable child(ren)'s portion of the health insurance premium is prorated between the parents and used to adjust the basic support obligation as provided in this rule.
a. This subrule applies if the parent is ordered to provide health insurance for the child(ren) in the pending action and it is either deducted from wages of the parent or stepparent or paid by the parent or stepparent.
b. The allowable child(ren)'s portion of the health insurance premium will be calculated as follows:
(1) For a health benefit plan covering multiple individuals, including the child(ren) in the pending action, the allowable child(ren)'s portion is the amount of the premium cost for such coverage to the parent or stepparent that is in excess of the premium cost for single coverage, divided by the number of individuals enrolled in the health benefit plan, excluding the person providing the insurance, and then multiplied by the number of children who are the subject of the pending action.
(2) For a health benefit plan covering only the child(ren) in the pending action, the entire premium will be used as the allowable child(ren)'s portion of the health insurance premium.
c. However, a health insurance premium is not prorated and used to adjust the basic support obligation if the basic support obligation is in low-income (shaded) Area A of the schedule in rule 9.26 unless variance is warranted under rule 9.11.
d. If the child(ren) is (are) covered by the health insurance of a stepparent, the allowable child(ren)'s portion of the health insurance premium will be prorated between the parents and used to adjust the basic support obligation unless a parent objects. If a parent objects, the court will decide the issue based on its determination of whether it would be equitable to the parties and the child(ren).
(6)Step-down provisions. For cases with multiple children, the support order shall include a step-down provision to automatically adjust the child support amount as the number of children entitled to support changes, unless subsequently modified by the court.

Child Supp. Guid. 9.14

Court Order September 23, 2004, effective 11/1/2004; March 9, 2009, effective 7/1/2009; May 9, 2013, effective 7/1/2013; July 20, 2017, effective 1/1/2018; November 16, 2018, effective 1/1/2019; court order September 3, 2021, effective 1/1/2022.