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Oklahoma Child Support Definitions

Child Support Guidelines

1. Except in those cases where parties represented by counsel have agreed to a different disposition, there shall be a rebuttable presumption in any judicial or administrative proceeding for the award of child support, that the amount of the award which would result from the application of the following guidelines is the correct amount of child support to be awarded. The district or administrative court may deviate from the level of child support suggested by these guidelines where the amount of support so indicated is unjust, inequitable, unreasonable, or inappropriate under the circumstances, or not in the best interests of any child involved.

2. The court shall not take into account any stepchildren of such parent in making the determination, but in making such determination, the court may take into account the reasonable support obligations of either parent as to only natural, legal, or legally adopted minor children in the custody of the parent.

3. If the district or administrative court deviates from the amount of support indicated by these guidelines, it shall make specific findings of fact supporting such action.

4. For purposes of this section and in determining child support, the noncustodial parent shall be designated the obligor and the
custodial parent shall be designated the obligee.

The child support guidelines are as follows:

1. All child support shall be computed as a percentage of the combined gross income of both parents. The Child Support Guideline Schedule shall be used for such computation. The child support obligations of each parent shall be computed. The obligor’s share shall be paid monthly to the obligee and shall be due on a specific date;

2. Gross income includes income from any source, except as excluded in this section and includes, but is not limited to, income from:

(1) salaries,
(2) wages,
(3) commissions,
(4) bonuses,
(5) dividends,
(6) severance pay,
(7) pensions,
(8) rent,
(9) interest income,
(10) trust income,
(11) annuities,
(12) social security benefits,
(13) workers’ compensation benefits,
(14) unemployment insurance benefits,
(15) disability insurance benefits,
(16) gifts, and
(17) prizes.

Specifically excluded from gross income are:

(1) actual child support received for children not before the court, and
(2) benefits received from means-tested public assistance programs including, but not limited to:

(a) Temporary Assistance for Needy Families (TANF),
(b) Supplemental Security Income (SSI),
(c) Food Stamps, and
(d) General Assistance and State Supplemental Payments for Aged, Blind and the Disabled;

3. a. For income from self-employment, rent, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, "gross income" is defined as gross receipts minus ordinary and necessary expenses required for self-employment or business operations.

b. Specifically excluded from ordinary and necessary expenses for purposes of this paragraph are amounts determined by the district or administrative court to be inappropriate for determining gross income for purposes of calculating child support.

c. The district or administrative court shall carefully review income and expenses from self-employment or operation of a business to determine an appropriate level of gross income available to the parent to satisfy a child support obligation.

d. The district or administrative court shall deduct from self-employment gross income an amount equal to the employer contribution for F.I.C.A. tax which an employer would withhold from an employee’s earnings on an equivalent gross income amount. A determination of business income for tax purposes shall not control for purposes of determining a child support obligation.

e. Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business shall be counted as income if they are significant and reduce personal living expenses. Such payments may include but are not limited to a company car, free housing, or reimbursed meals;

4. a. For purposes of computing gross income of the parents, the district or administrative court shall include for each parent, whichever is most equitable, either:

(1) the actual monthly income,
(2) if a parent has both principal and secondary employment, the greater of:
(a) the actual monthly income derived from the principal employment, or
(b) the combined actual monthly income derived from both the principal and the secondary employment, but not to exceed the parent’s actual monthly income for more than forty-four hours per week,
(3) the average of the gross monthly income for the time actually employed during the previous three (3) years, or (4) the minimum wage paid for a forty-hour week.

b. If equitable, the district or administrative court may instead impute as gross monthly income for either parent the amount a person with comparable education, training and experience could reasonably expect to earn.

c. If a parent is permanently physically or mentally incapacitated, the child support obligation shall be computed on the basis of actual monthly gross income.

d. In order to provide a self-support reserve for an obligor and to offset the effect of the Internal Revenue Service Earned Income Tax Credit, when the gross monthly income of the obligor is below One Thousand Dollars ($1,000.00) for one child, One Thousand One Hundred Dollars ($1,100.00) for two children, One Thousand Two Hundred Dollars ($1,200.00) for three children, or One Thousand Two Hundred Fifty Dollars ($1,250.00) for four or more children, and the obligee is entitled to the Earned Income Tax Credit for the children due support, in calculating the monthly child support obligation, the gross monthly income of the obligor shall be used as the combined gross monthly income of the parties. If the monthly child support obligation is higher than the amount calculated by using the combined monthly income of the two parents, the obligor shall pay the lessor of the two results.

e. After the monthly base child support obligation is determined from the Child Support Guideline Schedule, based solely on the income of the obligor, all other calculations shall be based on the proportionate share of both parents’ actual monthly combined income;

5. The amount of any preexisting district or administrative court order for current child support for children not before the court or for support alimony arising in a prior case shall be deducted from gross income to the extent payment is actually made under the order;

6. The amount of reasonable expenses of the parties attributable to debt service for preexisting, jointly acquired debt of the parents may be deducted from gross income to the extent payment of the debt is actually made. In any case where deduction for debt service is made, the district or administrative court may provide for prospective upward adjustments of support made possible by the reasonably anticipated reduction or elimination of any debt service;

Additional Adjustment to Support Obligation.

1. a. The actual medical and dental insurance premium for the child shall be allocated between the parents in the same proportion as their adjusted gross income and shall be added to the base child support obligation. If the insurance policy covers a person other than the child before the court, only that portion of the premium attributed to the child before the court shall be allocated and added to the base child support obligation.

b. If the obligor pays the medical insurance premium, the obligor shall receive credit against the base child support obligation for the obligee’s allocated share of the medical insurance premium

c. If the obligee pays the medical insurance premium , the obligor shall pay the obligor’s allocated share of the medical insurance premium to the obligee as part of the base child support obligation;

2. In cases of split custody, where each parent is awarded custody of at least one of their natural or legally adopted children, the child support obligation for each parent shall be calculated by application of the child support guidelines for each custodial arrangement. The parent with the larger child support obligation shall pay the difference between the two amounts to the parent with the smaller child support obligation.

3. a. Child care expenses shall be added to the base child support obligation. Child care expenses are actual costs incurred on behalf of a child to allow a custodial parent to:

(1) be employed,
(2) seek employment, or
(3) attend school or training to enhance employment income.

b. In cases in which child care expenses will be incurred by agreement of the parties or by order of the district or administrative court, expenses shall be determined by calculating the amount paid annually for child care expenses, which shall be determined by the actual reasonable expenses, not to exceed the expense required to provide high quality care for children from a licensed provider.

4. By order of the court or by agreement of the parties monthly contributions for medical, transportation, or other costs may be added to the base monthly child support obligation.

a. Medical, dental, orthodontic, optometric, psychological, or any other physical or mental health expenses of the child incurred by either parent and not reimbursed by insurance may be allocated in the same proportion as the parents’ adjusted gross income as separate items that are not added to the base child support obligation. If reimbursement is required, the parent who incurs the expense shall be reimbursed by the other parent within thirty (30) days of receipt of documentation of the expense.

b. Transportation expenses of a child between the homes of the parents may be divided between the parents in proportion to their adjusted gross income as separate items that are not added to the base child support obligation.

Special Notice:

1. If combined gross monthly income exceeds Fifteen Thousand Dollars
($15,000.00), the child support shall be that amount computed for a
monthly income of Fifteen Thousand Dollars ($15,000.00) and an
additional amount determined by the court.

2. If there are more than six children, the child support shall be
that amount computed for six children and an additional amount
determined by the court.