Child Support Guidelines {A-162}

North CarolinaChild Support GuidelinesEffective January 1, 2019IntroductionSection 50-13.4 of the North Carolina General Statutes requires the Conference of Chief District Judges to prescribe uniform statewide presumptive guidelines for determining the child support obligations of parents, and to review the guidelines periodically (at least once every four years) to determine whether their application results in appropriate child support orders. The next review will occur during 2022. Comments and suggestions regarding the review should be NC 27602.These revised guidelines are the product of the ongoing review process conducted by the Conference of Chief District Judges. The Conference conducted a public hearing to provide interested citizens an opportunity to comment on the guidelines and also considered written comments from agencies, attorneys, judges, and members of the public.Applicability and DeviationThese revised guidelines are effective January 1, 2019, and apply to child support actions heard on or after that date.support obligation of a parent (including orders entered in criminal and juvenile proceedings, orders entered in UIFSA agreements and consent orders approved by the court). The guidelines do not apply to child support orders entered on the amount of support provided under the separation agreement rather than the amount of support payable under the agreement is unreasonable.The guidelines must be used when the court enters a temporary or permanent child support order in a non-contested case or a contested hearing.The court upon its own motion or upon motion of a party may deviate from the guidelines if, after hearing evidence and the reasonable needs of the child considering the relative ability of each parent to provide support, or would otherwise be conclusion that the presumptive amount of child support determined under the guidelines is inadequate or excessive or that application of the guidelines is otherwise unjust or inappropriate, and (4) stating the basis on which the court determined the amount of child support ordered. (One example of a reason to deviate may be when one parent pays 100% of the child support obligation and 100% of the insurance premium.)The guidelines are intended to provide adequate awards of child support that are equitable to the child and both of the deviate from the guidelines, an order for child support in an amount determined pursuant to the guidelines is conclusively presumed to meet the reasonable needs of a child, considering the relative ability of each parent to provide support, and not required. American LegalNet, Inc. www.FormsWorkFlow.com Retroactive Child SupportIn a direct response to Respess v. Respess, 232 N.C. App. 611, 754 S.E.2d 691 (2014), the 2014 General Assembly amended G.S. 50-13.4(c1) to provide that 223the Conference of Chief District Judges shall prescribe uniform statewide presumptive guidelines for the computation of child support obligations, including retroactive support obligations [. . .]224(i.e., cases involving claims for 223retroactive child support224 or 223prior maintenance224), a court may determine the amount of amount required by the unincorporated separation agreement.Self-Support Reserve; Supporting Parents With Low Incomesincorporates a further adjustment to maintain the self-support reserve for the obligor.payment of these costs or other extraordinary expenses by either parent may be a basis for deviation. This approach prevents disproportionate increases in the child support obligation with moderate increases in income and protects the integrity of the self-support reserve. In all other cases, the basic child support obligation is computed using the combined adjusted gross incomes of both parents.Determination Of Support In Cases Involving High Combined Incomeamount as to meet the reasonable needs of the child for health, education, and maintenance, having due regard to the estates, earnings, conditions, accustomed standard of living of the child and the parties, the child care and homemaker schedule of basic child support may be of assistance to the court in determining a minimal level of child support.Assumptions And Expenses Included In Schedule Of Basic Child Support ObligationsCenter for State Courts. The income shares model is based on the concept that child support is a shared parental obligation and that a child should receive the same proportion of parental income he or she would have received if the The child support schedule that is a part of the guidelines is based on economic data which represent adjusted estimates of American LegalNet, Inc. www.FormsWorkFlow.com Incomeincorporating the federal tax rates, North Carolina tax rates and FICA. Gross income is income before deductions for federal or state income taxes, Social Security or Medicare taxes, health insurance premiums, retirement contributions, or other amounts withheld from income.(1) Gross Income. from employment or self-employment (salaries, wages, commissions, bonuses, dividends, severance pay, etc.), ownership or operation of a business, partnership, or corporation, rental of property, retirement or pensions, interest, trusts, annuities, income that is equivalent to the percentage of his or her recurring income paid for child support.assistance programs, including but not limited to Temporary Assistance to Needy Families (TANF), Supplemental Security are (1) child support payments received on behalf of a child other than the child for whom support is being sought in the present action, (2) employer contributions toward future Social Security and Medicare payments for an employee, and decides to deviate.Except as otherwise provided, income does not include the income of a person who is not a parent of a child for whom custody of the child. (2) Income from Self-Employment or Operation of a Business. Gross income from self-employment, rent, royalties, minus ordinary and necessary expenses required for self-employment or business operation. Ordinary and necessary depreciation expenses, investment tax credits, or any other business expenses determined by the court to be inappropriate for determining gross income. In general, income and expenses from self-employment or operation of a business should 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 reimbursements or in-kind payments (for example, use of a company car, free housing, or reimbursed meals) received by a parent in the course of employment, self-employment, or operation of a business are counted as income if (3) Potential or Imputed Income.imputed to a parent who is physically or mentally incapacitated or is the primary custodian for a child who is under the age may not be treated as voluntary unemployment in establishing or modifying a child support order.earning potential. If the parent has no recent work history or vocational training, potential income should not be less than the minimum hourly wage for a 35-hour work week. American LegalNet, Inc. www.FormsWorkFlow.com past income. Suitable documentation of current earnings (at least one full month) includes pay stubs, employer statements, or business receipts and expenses, if self-employed. Documentation of current income must be supplemented with copies to comply with this provision on the motion of a party or by the court on its own motion.Existing Support Obligations And Responsibility For Other ChildrenCurrent child support payments actually made by a parent under any existing court order, separation agreement, or support obligation when the supporting parent has consistently paid child support for a reasonable and extended period of time. The fact that a parent pays child support for two or more families under two or more child support orders, separation agreements, or voluntary support arrangements may be considered as a factor warranting deviation from the child support guidelines.consider, during the same session of court if possible, all other requests to establish,