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Child Support Calculation Guide & Definitions

Link to MN Child Support Calculator: Home page – ChildSupportCalculator

Minesota Child Support Calculator Definitions & Explanations

 Parent A’s Name

  • ‘Parent A’ should be:
    1. The parent who does NOT receive benefits from the Minnesota Family Investment Program (MFIP), Medical Assistance (MA), or Child Care Assistance for the joint child(ren)
    2. The parent who is incarcerated (in jail or prison), if neither parent receives benefits listed in number one
    3. The parent with fewer court-ordered overnights with the joint child(ren), if neither parent is in jail or prison
    4. The parent with the higher income, if the parents have the same number of overnights.

Parent B’s Name

  • ‘Parent B’ should be:
    1. The parent who receives benefits from MFIP, MA or Child Care Assistance for the joint child(ren)
    2. The parent who is NOT in jail or prison, if neither parent receives benefits listed in number one
    3. The parent with more court-ordered overnights with the joint child(ren), if neither parent is in jail or prison
    4. The parent with the lower income, if the parents have the same number of overnights.

In situations where a caretaker has custody of the child(ren):

‘Parent A’ should be:
• The biological, legal, or adoptive parent.
‘Parent B’ should be:
• The person with whom the child(ren) lives.

What is the IV-D case number?

  • A IV-D (child support) case opens when one party signs up for services or when Child Care Assistance, Medical Assistance, or the Minnesota Family Investment Program (MFIP) refers their case to the child support program after a party starts receiving assistance.
  • The IV-D case number is a 12-digit number which can be found on communication from the child support agency or Minnesota Child Support Online (MCSO).

What is the court file number?

  • The Court File Number is the number the court has assigned to this case. If no number has been assigned, leave this space blank.

How many joint children are there? 

  • A joint child is the dependent child who is the child of both parents in the support proceeding.

Does parent receive GA, SSI or MFIP?

GA

  • The General Assistance (GA) program helps people without children pay for basic needs. It provides money to people who can’t work enough to support themselves, and whose income and resources are very low.
  • If a parent receives General Assistance, indicate Yes for that parent on question six.
  • Do not enter potential income on question nine for a parent who receives GA

SSI

  • Supplemental Security Income (SSI) is a program administered by the Social Security Administration which pays monthly benefits to people with limited income and resources who are blind, 65 years old or older, or have a qualifying disability.
  • Enter Yes on question six for a parent who receives SSI.
  • Do not enter potential income on question nine for a parent who receives SSI.

MFIP

  • Minnesota’s welfare reform program for low-income families with children. MFIP may be state funded or funded by the federal government as part of the Temporary Assistance to Families in Need (TANF) program.
  • Enter Yes for question six if a parent receives an MFIP or TANF cash grant. Enter No for question six if a parent receives the food or housing grant portion of MFIP or TANF but does not receive a cash grant.
  • Do not enter potential income on question nine for a parent who receives an MFIP or TANF cash grant.

Is parent incarcerated?

Either jail or prison

What is the monthly income received

See Wiki article for more specifics on types of income and whether they are considered for CS:  https://theintervenors.com/knowledge-base/common-types-of-income-for-child-spousal-support/

The Monthly Income Received includes any form of periodic payment to a parent including, but not limited to:

  • Salaries
  • Wages
  • Commissions and bonuses
  • Self-employment income*
  • Worker’s compensation benefits
  • Unemployment benefits
  • Annuity payments
  • Military and naval retirement
  • Pension payments
  • Disability payments (including RSDI and veteran)
  • Spousal maintenance payments
  • Social security benefits received by a parent based on the parent’s own eligibility
  • Potential income

*Self-Employment Income: Income from self-employment includes operation of a business and joint ownership of a partnership or closely held business. Income means gross receipts minus costs of goods sold minus ordinary and necessary business expenses required for self-employment or business operation. Self-employment income does not include accelerated depreciation (§179), investment tax credits or other business expenses that are inappropriate or excessive. Business expenses allowed by the IRS are not necessarily business expenses allowed for child support purposes.

Monthly gross income does NOT include:

  • Public assistance benefits
    • MFIP / DWP
    • Childcare assistance
    • Medical Assistance
    • Minnesota Care, MNSURE, or other federally subsidized health care plans.
    • IV-E foster care
    • Any other forms of public assistance based on need. (GA, GRH, Section 8 housing allowance, MFIP housing grant, Food Support, MSA, TEFRA, etc.)
  • Reimbursement of expenses made during employment.
  • Overtime compensation paid for employment over 40-hours in a work week. (THIS IS DEBATABLE – TALK TO YOUR ATTORNEY)
  • Non-parent spouse’s income
  • Child support payments received by the parent.

Special Notes on Income (Including Social Security)

  1. Adoption assistance payments, guardian assistance payments and foster care subsidies are rebuttably presumed to not be gross income.
  2. RSDI is considered income.
    1. RSDI is based off parent paying taxes on income/employment history. So the amount you receive is based on what you have paid into the system.
    2. Can have a “derivative benefit” to the child
    3. Can be received for disability or retirement
    4. Some people receive a mix of both RSDI and SSI
  • Use gross salary and gross wage amounts before any deductions and before participation in any employer-sponsored benefit plan that allows an employee to pay for a benefit or expense using pre-tax dollars.
  • Multiply weekly income by 4.33 to arrive at a monthly amount.

What is the potential income for each parent, if any?

For additional information on potential income see: https://theintervenors.com/knowledge-base/potential-income-imputing-income-for-child-support/

  • Minnesota’s guidelines consider potential income for a parent who is voluntarily unemployed, underemployed or employed on a less than full-time basis, or if there is no direct evidence of any income. This is in addition to any monthly income a parent receives. The guidelines and court presume a parent can be gainfully employed on a full-time basis.

    The court determines potential income using one of three methods:

    • The parent’s probable earnings level;
    • If the parent is receiving unemployment or workers’ compensation, the court may calculate income using the actual amount of the benefit a parent receives;
    • The amount of income the parent could earn working 30 hours a week at 100% of the current federal or state minimum wage, whichever is higher

    Do not use potential income for a parent if the response for that parent is Yes on questions six or seven. (#6 -Does parent receive GA, SSI, or MFIP and #7 – Is parent incarcerated)

  • It is rebuttable presumed that parents are capable of working 40 hours per week.
  • Potential income MUST be applied if a parent is:
    • VOLUNTARILY unemployed, underemployed, or employed on less than a full-time basis
    • No direct evidence of income (example – self-employed truck driver)
  1. Should you Impute at 30 hours or 40 hours? (opinion only)
    1. Rebuttably presumed can work full time / 40 hours/wk..
    2. Depends on work history.
    3. If they have a work history of 40 hours per week, then probably do 40
    4. If NO work history of 40 hours per week, then probably do 30
    5. Salary Survey information can always be included:
      1. •Career & Education Explorer (state.mn.us)https://apps.deed.state.mn.us/lmi/cpt/Search

What is the monthly amount the joint child(ren)receive in benefits from Social Security or the U.S. Department of Veterans Affairs (VA) due to a parent’s eligibility?

  • The monthly Social Security or Veterans Affairs benefits amount provided for the joint child(ren) due to a parent’s eligibility. The amount of the benefit the Social Security Administration or Veterans Affairs provides for the child(ren) is included in the gross income of the parent on whose eligibility the benefits are based. Benefit amounts due to the disability of a child(ren) are not part of gross income.
  • Enter the child(ren)’s benefit amount in the column of the parent on whose eligibility the benefits are based.

 

If the joint child(ren)receive Social Security or VA benefits, which parent is the representative payee?

  • The parent who actually receives the Social Security or Veterans’ benefits for a child, regardless of which parent is eligible for the benefits.
  • Minnesota’s guidelines subtract Social Security benefits or Veterans’ benefits one parent receives as a representative payee for a joint child due to the other parent’s disability or retirement from the other parent’s net child support obligation and from the parental income for determining child support (PICS) along with 120% of the federal poverty guidelines to determine income available for support.

What is the monthly amount each parent is ordered to pay for spousal maintenance?

  • The court-ordered amount one spouse pays for the support and maintenance of the other. This amount can be for a former spouse or the spouse in the current action.
  • Minnesota’s guidelines include spousal maintenance in the gross income of the parent who receives it.
  • Spousal maintenance is a deduction from gross income for the parent who is ordered to pay it.
  • If Parent A pays spousal maintenance to Parent B:
    • Enter the amount Parent A pays in question 12 and enter that same amount as part of Parent B’s monthly income they receive (question eight).

What is the total amount each parent is ordered to pay for monthly child support for nonjoint child(ren)?

  • The legal child(ren) of one, but not both of the parents in this support proceeding.
  • A parent may receive a deduction for nonjoint children. If the court has ordered the parent to pay child support for a nonjoint child, enter the amount of the court order as a deduction on this question in the calculator.
    • If the court has not ordered the parent to pay child support for a nonjoint child, that parent may also receive a statutory deduction. Enter the number of children without a court order for support on question 14 (next questions) of the calculator.
  • Minnesota’s child support guidelines do not consider a stepchild(ren) to be a nonjoint child(ren).

What is the number of nonjoint child(ren)not included in question 13?

  • The legal child(ren) of one, but not both of the parents in this support proceeding.
  • A parent may receive a deduction for nonjoint children. If the court has not ordered the parent to pay child support for a nonjoint child, that parent may also receive a statutory deduction. Enter the number of children without a court order for support on question 14 (this question) of the calculator.
    •  If the court orders the parent to pay child support for a nonjoint child, enter the amount of the court order as a deduction on question 13 of the calculator (previous question).
  • Minnesota’s child support guidelines do not consider a stepchild(ren) to be a nonjoint child(ren).

Additional Information on Non-Joint Children (NJC)

  1. Parents get a deduction to their PICS based on having NJC
    1. Parent must be a legal parent (i.e., paternity must be established)
    2. Important to gather:
      1. Initials / Date of birth / how paternity was established / whether county verified
      2. Child in home or lives outside of parents’ home
  • Whether the parent pay child support and what that amount is
  1. Two places in calculation to add a deduction:
    1. Amount of child support ordered OR
    2. A standard deduction for the child
      1. Up to 6 children
      2. Whether or not they live in the parents home
    3. Note: if parent has a $0 order for the child, standard deduction applies.

What is the monthly cost of health care coverage for the joint child(ren)?

  • Health care benefits provided by a health plan, including medical assistance.
  • Enter the monthly cost of health care coverage for the joint child(ren). Do not include costs for medical assistance.
  • To calculate the cost of healthcare for ONLY the joint children, take the cost of the monthly premium the party currently pays for their coverage (could be family coverage, or single + children) and then subtract the single only coverage. This leaves you with the additional amount the parent pays to insure the children.
    • Family Premium: $400/month
    • Single Premium: $155/month
    • $400 – $155 = $245/month is the monthly cost of health care coverage for the joint children

What is the monthly cost of dental coverage for the joint child(ren) if separate from health care coverage?

  • Dental benefits provided separate from health care (Dental is almost always a separate premium)
  • Enter the actual cost of dental coverage for the joint child(ren) if it is a separate amount from other health care coverage. Enter the amount in the column of the parent who provides the coverage.
  • To calculate the cost of dental care for ONLY the joint children, take the cost of the monthly premium the party currently pays for their coverage (could be family coverage, or single + children) and then subtract the single only coverage. This leaves you with the additional amount the parent pays to insure the children.
    • Family Premium: $85/month
    • Single Premium: $20/month
    • $85 – $20 = $65/month is the monthly cost of dental care coverage for the joint children

Parenting Time (Parenting Expense Adjustment “PEA”)

  1. Court ordered parenting time is used to calculate basic support obligation regardless of whether it’s being used or followed
  2. As long as it is court ordered, it is used in the calculation
  3. Calculated based on number of “overnights” the child has
    1. Statute references “overnight equivalents” but this isn’t clearly defined. A possible example of “overnight equivalent” would be one parent having the child Saturday from 8:00 a.m. to 8:00 p.m. and Sunday from 8:00 a.m. to 8:00 p.m. – could make the argument that is essentially an equivalent of 2 overnights
  4. Court calculates number of overnights based on 2 year schedule, includes holidays/vacations.
  5. There is a rebuttable presumption that parent with more than 55% of parenting time will not pay other parent child support (Minn. Stat. 518A.26)

a. Do you have court ordered equal parenting time?

b. What is the annual number of overnights awarded to each parent by the court?

  • The number of overnights is based on a two-year average. The number of overnights for Parent A plus Parent B must equal 365 for each child. Enter 0 (zero) for Parent A and 365 for Parent B if there is no court ordered parenting time. Annual overnights may also include overnight equivalents determined in the court order.

c. If you are unable to calculate number of overnights awarded to each parent, do you have a current child support order with a parenting expense adjustment?

  • Percentage of Parenting time is the amount of time the child(ren) is scheduled to spend with a parent according to a court order.
  • If there is a court order awarding parenting time, enter the appropriate percentage range

Number of joint child(ren) receiving child care?

 How much are the total monthly child care costs?

  • Child care costs include the total amount paid for child care for the joint child(ren).
  • Costs paid by public assistance should be included in the total amount paid.
  • If child care costs vary during the year, use the total yearly child care costs and divide by 12 to determine the average monthly cost. The calculator assumes the parent who takes on the child care expense is the custodial parent.
  • The calculator is only able to calculate child care support costs for one parent.

Which parent incurs the child care costs?

  • Child care costs include the total amount paid for child care for the joint child(ren).
  • Costs paid by public assistance should be included in the total amount paid.
  • If child care costs vary during the year, use the total yearly child care costs and divide by 12 to determine the average monthly cost. The calculator assumes the parent who takes on the child care expense is the custodial parent.
  • The calculator is only able to calculate child care support costs for one parent.

Does either parent receive child care assistance for the joint children?

  • The Child Care Assistance Program (CCAP) helps families with low incomes pay for child care so parents can work or go to school, and children have more opportunities to thrive as learners.
  • Choose Yes if the Child Care Assistance Program pays all or a portion of the child care costs for the joint child(ren).
  • A parent who receives child care assistance must be Parent B on the calculator.

Does Parent B receive Medical Assistance for the joint child(ren)?

  • Minnesota’s Medicaid program for low-income families with children, seniors, and people with disabilities.
  • If either parent provides private health care coverage, select ‘No’ on this question.

Does Parent A receive Medical Assistance?

  • Medical Assistance is Minnesota’s Medicaid program for low-income families with children, seniors, and people with disabilities.
  • This is not a form of health care coverage. If either parent pays for health care coverage, select No.

Deviations

  • Guidelines calculation is a rebuttable presumption
  • After rigid calculation is made, Court can consider whether to deviate to a lower or higher obligation.
    • Calculation is rigid, humans and families are complicated
  • Deviation is intended to encourage prompt and regular payment and to prevent either parent/child living in poverty.
  • Deviation factors must include:
    • All income/resources of parents
    • Extraordinary needs (physical, emotional, educational) of child
    • Standard of living child would enjoy if parents lived together
    • If child lives in foreign country with higher or lower cost of living
    • Which parent receives income tax credit
    • Parents debt
    • Parents support obligations exceed Consumer Credit Protection Limits (“CCPA”)
      • Can only withhold up to 65% of obligors income
  • If Public Assistance is Open and there is payment assigned to the public authority (meaning the standard CS calculation has the parent paying the county for a portion) then the “Court may not … deviate downward … unless the court specifically finds failing to deviate downward would impose an extreme hardship on the obligor.”

Past Support (Minn. Stat. § 256.87)

  • Custodial Parent can ask for support prior to commencement of action
    • Up to two years prior to case beginning (or from date of birth of child if less than two years old)
    • Commencement of action = after last party is served (if waived service, date of signing the waiver)
  • Depending on status of public assistance, all or a portion of past support is owed to the county
    • From date MFIP-cash opened, basic support is assigned to county. Child support officer (“CSO”) will calculate past support obligation and total amount of public assistance expended in that time.
      • If public assistance expended > support = ALL owed to county
      • If public assistance expended < support = excess is owed to custodial parent
        • Example: past monthly support obligation is $500/mo. for 12 months. Total Past support = $6000. Public assistance expended = $4000. $4000 is owed to County. $2000 is owed to CP
  • Additional considerations:
    • Direct Support
      • Whether NCP has provided any direct support (money or items) for the benefit of that child. If so, that should reduce past support obligation
    • Date of separation of the parties
      • if they lived together at some point. No past support owed for times when they reside together