Step Two: Deduct the qualified items from the gross income to determine the net resources of the obligor.
The following items are then deducted from the obligor’s gross income.
(1) social security taxes;
(2) federal income tax based on the tax rate for a single person claiming one personal exemption and the standard deduction;
(3) state income tax;
(4) union dues;
(5) expenses for the cost of health insurance, dental insurance, or cash medical support for the obligor’s child ordered by the court; and
(6) if the obligor does not pay social security taxes, nondiscretionary retirement plan contributions that the employee is required to contribute to as a condition of employment.
The credit for and obligor paying health insurance of the children is not a dollar for dollar deduction but it will reduce the amount owed for child support.
Step Three: Step three: Determine the proper percentage for guideline support
The appropriate percentage depends on two factors: the number of children involved in the current case and the number of additional children that the obligor has a legal duty to support.
A child that you have a legal duty to support is one that is born to you, adopted by you, or is the guardian of, this does not include stepchildren.
The chart below shows the applicable percentages of guideline child support. This is determined by finding the intersection of the number of children affected by the current case along the top, and the number of additional children that the obligor has a legal duty to support, along the left side.