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The Federal Child Support Guidelines:
Step-by-Step
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Worksheet 2
Part F
split custody arrangement
Share of special expenses if one of you pays spousal support to the other parent
Note: Parts E and F use the terms parent A and parent B to help you and the other parent keep track of your information. These terms could apply to either of you.
Parent A
Parent B
Annual income (from Worksheet 1, line 18)
34A_________
B_________
Spousal support received from the other parent
35A_________
B_________
Add lines 34 and 35 in each column
36A_________
B_________
Spousal support paid to the other parent
37A_________
B_________
Annual income for purposes of sharing special expenses (line 36 minus line 37 in each column)
38A_________
B_________
Total annual income of both parents (add lines 38A and 38B)
39_________
Parent's proportion of both parents' total annual income (for line 40A, divide line 38A by line 39; for line 40B, divide line 38B by line 39—the result will usually be in decimal form, for example, 0.66)
40A_________
B_________
Amount of parent's share of special expenses (multiply line 40 by line 33)
41A_________
B_________
Real (net) cost of all special expenses paid directly by each parent
42A_________
B_________
Annual amount of all special expenses payable by each parent (line 41 minus line 42)
43A_________
B_________
Amount payable monthly (divide line 43 by 12 for each parent)
44A_________
B_________
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