Child Support
Guidelines
N.B. THESE GUIDELINES APPLY TO CURRENT
CHILD SUPPORT ONLY. THEY DO NOT APPLY
TO ALIMONY, THE DIVISION OF MARITAL
PROPERTY, THE PAYMENT OF ARREARS,
RESTITUTION, OR REIMBURSEMENT, NOR
DO THEY APPLY WHERE THE PARTIES HAVE
MADE AN AGREEMENT WHICH IS APPROVED
BY THE COURT AND IS FOUND BY THE COURT
TO BE FAIR AND REASONABLE, AND MAKES
ADEQUATE PROVISION FOR THE SUPPORT
OF THE CHILD.
THERE SHALL BE A PRESUMPTION THAT
THESE GUIDELINES APPLY, ABSENT AGREEMENT
OF THE PARTIES, IN ALL CASES SEEKING
THE ESTABLISHMENT OR MODIFICATION
OF A CHILD SUPPORT ORDER. A SPECIFIC,
WRITTEN FINDING THAT THE GUIDELINES
WOULD BE UNJUST OR INAPPROPRIATE AND
THAT THE BEST INTERESTS OF THE CHILD
HAVE BEEN CONSIDERED IN A PARTICULAR
CASE SHALL BE SUFFICIENT TO REBUT
THE PRESUMPTION IN THAT CASE.
THESE REVISED GUIDELINES, IN AND
OF THEMSELVES, DO NOT CONSTITUTE A
SUFFICIENT CHANGE OF CIRCUMSTANCES
TO WARRANT A MODIFICATION OF THE CHILD
SUPPORT ORDER.
The child support guidelines are
formulated to be used by the justices
of the Trial Court, whether the parents
of the children are married or unmarried,
in setting temporary, permanent or
final orders for current child support,
in deciding whether to approve agreements
for child support, and in deciding
cases that are before the court to
modify existing orders. A modification
may be allowed upon showing a discrepancy
of 20% or more between an established
order and a proposed new order calculated
under these guidelines. The presumption
establishing a proposed new order
may be rebutted in cases where the
amount of support required under the
guidelines is due to the fact that
the amount of the current support
order resulted from a rebuttal of
the guideline amount or by an allowance
of an agreement of the parties and
there has not been a change in the
circumstances which resulted in a
rebuttal of the guideline amount.
The guidelines are intended to be
of assistance to members of the bar
and to litigants in determining what
level of payment would be expected
of them given the relative income
levels of the parties. In all orders
where an order for child support is
requested, a guideline worksheet must
be filled out, regardless of the income
of the parties.
In establishing these guidelines,
due consideration has been given to
the following principles:
- To minimize the economic impact
on the child of family breakup;
- To encourage joint parental responsibility
for child support in proportion
to, or as a percentage of income;
- To provide the standard of living
the child would have enjoyed had
the family been intact;
- To meet the child’s survival needs
in the first instance, but to the
extent either parent enjoys a higher
standard of living to entitle the
child to enjoy that higher standard;
- To protect a subsistence level
of income of parents at the low
end of the income range whether
or not they are on public assistance;
- To take into account the non-monetary
contributions of both the custodial
and non-custodial parents;
- To minimize problems of proof
for the parties and of administration
for the courts;
- To allow for orders and wage assignments
that can be adjusted as income increases
or decreases.
I. Income Definition
A. For purposes of these guidelines
income is defined as gross income
from whatever source. Those sources
include, but are not limited to the
following:
- salaries and wages (including
overtime and tips) and income from
self-employment (except in certain
instances, see B. below)
- commissions
- severance pay
- royalties
- bonuses
- interest and dividends
- income derived from business/partnerships
- social security
- veterans’ benefits
- insurance benefits (including
those received for disability and
personal injury)
- workers’ compensation
- unemployment compensation
- pensions
- annuities
- income from trusts
- capital gains in real and personal
property transactions to the extent
that they represent a regular source
of income
- spousal support received from
a person not a party to the order
- contractual agreements
- perquisites or in kind compensation
to the extent that they represent
a regular source of income
- unearned income of children (in
the court’s discretion)
- income from life insurance or
endowment contracts
- income from interest in an estate
(direct or through a trust)
- lottery or gambling winnings received
either in a lump sum or in the form
of an annuity
- prizes or awards
- net rental income
- funds received from earned income
credit
B. In individual cases, the court
may choose to disregard overtime income
or income derived from a second job.
However, consideration of such income
may be appropriate in certain instances
such as those where such income constituted
a regular source of income when the
family was intact.
II. Factors To Be Considered In Setting
The Child Support Order
A. Relationship To Alimony Or Separate
Maintenance Payments
So long as the standard of living
of the children is not diminished,
these guidelines do not preclude the
court from deciding that any order
be denominated in whole or in part
as alimony or as a separate maintenance
payment. It is the responsibility
of counsel representing the parties
to present the tax consequences of
proposed orders to the court.
B. Claims Of Personal Exemptions
For Child Dependents
In setting a support order, the court
may make an order regarding the claims
of personal exemptions for child dependents
between the parties to the extent
permitted by law.
C. Minimum and Maximum Levels
The guidelines recognize the principle
that, in many instances, to maintain
a domicile and a reasonable standard
of living for the minor children,
the custodial parent will choose to
work. In those cases, a disregard
of gross income of the custodial parent
is to be applied up to a maximum of
$20,000. The formula in these guidelines
is intended to be adjusted where the
income of the custodial parent exceeds
the $20,000 disregard after consideration
of day care expenses.
These guidelines are also intended
to ensure a minimum subsistence level
for those non-custodial parents whose
income is less than $100 per week.
However, it is the obligation of all
parents to contribute to the support
of their children. To that end, in
all cases, a minimum order of $80.00
($18.46 per week) per month should
enter. This minimum should not be
construed as limiting the court’s
ability to set a higher order, should
circumstances permit.
Where the court makes a determination
that either or both of the parties
is either purposely unemployed or
underemployed, the section of this
guideline entitled ATTRIBUTION OF
INCOME should be consulted.
These guidelines are not meant to
apply where the combined gross income
of the parties exceeds $135,000 or
where the gross income of the non-custodial
parent exceeds $100,000. In cases
where income exceeds these limits,
the court should consider the award
of support at the $100,000/$135,000
level as a minimum presumptive level
of support to be awarded. Additional
amounts of child support may be awarded
at the judge’s discretion.
D. Custody and Visitation
- Custody
These guidelines are based upon
traditional custody and visitation
arrangements. Where the parties
agree to shared physical custody
or the court determines that shared
physical custody is in the best
interests of the children, these
guidelines are not applicable.
The guidelines are also not meant
to apply for cases in which there
is split physical custody, i.e.,
each parent has physical custody
of one or more children.
- Visitation
These guidelines recognize that
children must be allowed to enjoy
the society and companionship
of both parents to the greatest
extent possible. The court may
adjust the amount of child support
beyond the 2 percent range (see
Basic Order, Section III A.) after
taking into consideration the
parties’ actual time sharing with
the children and the relative
resources, expenses, and living
standards of the two households.
In some instances the non-custodial
parent may incur extraordinary travel-related
expenses in order to exercise court
ordered visitation rights. To foster
parental involvement with the children,
the court may wish to consider such
extraordinary expenses in determining
the support order.
E. Child Care Credit
The basic child support obligation
set out in the guidelines includes
the non-custodial parent’s share of
child care expenses. Child care expenses
are not seen as a separate support
item and responsibility for them resides
with the custodial parent.
The reasonable cost of child care
(costs as defined by 26 USC 21, Internal
Revenue Service Code Section 21) actually
paid is to be subtracted from the
custodial parent’s gross income before
the disregard formula is applied.
F. Age of the Children
To reflect the costs of raising children,
age has been broken down into three
groups: 0-12, 13-18, and over 18.
A single adjustment to the basic order
should be made based on the age of
the oldest child for whom support
is to be ordered. The support order
where the oldest child is 12 or under
should be the basic support order
according to the schedule. Where the
oldest child is between the ages of
13 and 18, the order should be increased
by 10 percent of the basic order amount.
For cases involving children over
the age of 18, to the extent permitted
by the General Laws, the amount of
the order, if any, will be left to
the court’s discretion.
Where the parties file an agreement
with the court that allows for private
payment between the parties, it is
suggested that the incremental age
issue be addressed in the agreement.
G. Health Insurance, Uninsured, And
Extraordinary Medical Expenses
1) Health Insurance
When the court makes an order for
child support, the court shall determine
whether the obligor under the order
has health insurance on a group
plan available to him/her through
an employer or organization or has
health insurance or other health
coverage available to him/her at
reasonable cost that may be extended
to cover the child for whom support
is ordered. When the court makes
a determination that the obligor
has such coverage, the court shall
include in the support order a requirement
that the obligor exercise the option
of additional coverage in favor
of such child, unless the obligee
has already provided such coverage
for the child at a lesser cost (except
for health insurance funded under
public assistance programs), or
has and prefers to continue such
coverage irrespective of cost.
If family health coverage is to
be provided by the obligor, the
support order should be reduced
by one half the cost of family coverage.
It is the responsibility of the
obligor under the support order
who is seeking such a reduction
in the order to produce proof satisfactory
to the court of the existence of
such family coverage under the plan,
or no such reduction shall be allowed.
However, there shall be no reduction
if the obligor has a preexisting
family health insurance policy which
could be amended to name the additional
dependents to the policy at no cost
to the obligor. Should health insurance
not be provided for any period for
which it is ordered, the credit
for the premium payment shall be
revoked and the order shall be increased
by the amount of the credit during
the period of noncompliance.
If family health coverage is provided
by the obligee, the support order
should be increased by one half
the cost of the coverage. It is
the responsibility of the obligee
who is seeking an increase in the
order to produce proof satisfactory
to the court of the existence of
such family coverage under the plan,
or no such increase shall be allowed.
However, there shall be no increase
if the obligee has a preexisting
family health insurance policy which
could be amended to name the additional
dependents at no cost to the obligee.
Should health insurance not be provided
for any period for which it is ordered,
the increase allowed for the premium
payment shall be revoked and the
order shall be decreased during
the period when health insurance
is not provided.
2) Routine Uninsured Medical and
Dental Expenses
The custodial parent shall be responsible
for the payment of the first $100
per child per year for routine medical
and dental expenses. For amounts
above that limit, the court shall
allocate costs on a case by case
basis. No reduction in the child
support order should be allowed.
3) Uninsured Extraordinary Medical
and Dental Expenses
The payment of uninsured extraordinary
medical and dental expenses incurred
by the minor children, absent agreement
of the parties, shall be treated
on a case by case basis. (Example:
orthodontia, psychological/psychiatric
counseling, etc.) In such cases,
where the court makes a determination
that such medical and dental services
are necessary and are in the best
interests of the child, consideration
toward a reduction in the child
support order should be given.
H. Attribution Of Income
If the court makes a determination
that either or both parties is earning
substantially less than he or she
could through reasonable effort, the
court may consider potential earning
capacity rather than actual earnings.
In making this determination, the
court shall take into consideration
the education, training, and past
employment history of the party. These
standards are intended to be applied
where a finding has been made that
the party is capable of working and
is unemployed, working part-time or
is working a job, trade, or profession
other than that for which he/she has
been trained.
This determination is not intended
to apply to a custodial parent with
children who are under the age of
six living in the home.
I. Prior Orders For Support
To the extent that prior orders for
spousal and child support are actually
being paid, the court should deduct
those payments from the gross income
before applying the formula to determine
the child support order. This section
applies only to orders for child support
for children other than those who
are the subject of the pending action.
J. Expenses Of Subsequent Families
In instances where the non-custodial
parent has remarried and has children
by a subsequent marriage, the court
should examine such circumstances
closely to determine in the allocation
of available resources whether consideration
beyond Part II Section I (Prior Orders
of Support) should be given when the
custodial parent of children borne
of the first marriage, or subsequent
marriages appears before the court
seeking a modification of the existing
child support order. Expenses of a
subsequent family may be used as a
defense to a request to modify an
order seeking an increase in the existing
order, but such expenses should not
be considered a reason to decrease
existing prior orders. In actions
pursuant to G.L. c.209C, this paragraph
shall be construed to apply equally
to children born out of wedlock.
III. Child Support Obligation Schedule
A. Basic Order
The basic child support obligation,
based upon the income of the non-custodial
parent is as follows: |