Learn More>>Child Support>>2007 Guideline Changes

The major reason for changing the Georgia Child Support Guidelines was to account for the income of both parents and not just the non-custodial parent. Therefore, when a key factor in determining what a Georgia child support order might be, the parties need to cacluate each of their gross income as determined by the Georgia Support Guidelines.

The gross income of each parent shall include all income from any source, before deductions for taxes and other deductions such as preexisting orders for child support (other children) and credits for other qualified children, whether earned or unearned, and includes, but is not limited to,salaries,commissions, fees, and tips, income from self-employment, bonuses, overtime payments, severance pay, recurring income from pensions or retirement plans including, but not limited to, Veterans' Administration, Railroad Retirement Board, Keoghs, and individual retirement accounts,interest income, dividend income, trust income, iIncome from annuities, capital gains, disability or retirement benefits that are received from the Social Security Administration pursuant to Title II of the federal Social Security Act, workers' compensation benefits, whether temporary or permanent, unemployment insurance benefit, judgments recovered for personal injuries and awards from other civil actions, gGifts that consist of cash or other liquid instruments, or which can be converted to cash, prizes, lottery winnings, alimony or maintenance received from persons other than parties to the proceeding before the Court, and assets which are used for the support of the family.
t will differ from a determination of business income for tax purposes.

Fringe benefits for inclusion as income or "in kind" remuneration received by a Parent in the course of employment, or operation of a trade or business, shall be counted as income if the benefits significantly reduce personal living expenses. Such fringe benefits might include, but are not limited to, use of a company car, housing, or room and board. Basic allowance for housing and subsistence and variable housing allowances for members of the armed services shall be considered income for the purposes of determining child support. Fringe benefits do not include employee benefits that are typically added to the salary, wage, or other compensation that a Parent may receive as a standard added benefit, including, but not limited to, employer paid portions of Health Insurance premiums or employer contributions to a retirement or pension plan.

Variable income such as commissions, bonuses, overtime pay, and dividends shall be averaged by the Court or the jury over a reasonable period of time consistent with the circumstances of the case and added to a Parent's fixed salary or wages to determine Gross Income. When income is received on an irregular, nonrecurring, or one-time basis, the Court or the jury may, but is not required to, average or prorate the income over a reasonable specified period of time or require the Parent to pay as a one-time support amount a percentage of his or her nonrecurring income, taking into consideration the percentage of recurring income of that Parent.

Excluded from Gross Income are the following:

       (A) Child support payments received by either Parent for the benefit of a Child of another relationship;

       (B) Benefits received from means-tested public assistance programs such as, but not limited to:

          (i) PeachCare for Kids Program, temporary assistance for needy families, or similar programs in other states or territories under Title IV-A of the federal Social Security Act;

          (ii) Food stamps or the value of food assistance provided by way of electronic benefits transfer procedures by the Department of Human Resources;

          (iii) Supplemental security income received under Title XVI of the federal Social Security Act;

          (iv) Benefits received under Section 402(d) of the federal Social Security Act for disabled adult children of deceased disabled workers; and

          (v) Low income heating and energy assistance program payments; and

       (C) A Nonparent Custodian's Gross Income.

    (3)  Social Security benefits.

       (A) Benefits received under Title II of the federal Social Security Act by a Child on the obligor's account shall be counted as child support payments and shall be applied against the Final Child Support Order to be paid by the obligor for the Child.

       (B) After calculating the obligor's monthly Gross Income, including the countable Social Security benefits as specified in division (1)(A)(xiii) of this subsection, and after calculating the amount of child support, if the Presumptive Amount of Child Support is greater than the Social Security benefits paid on behalf of the Child on the obligor's account, the obligor shall be required to pay the amount exceeding the Social Security benefit as part of the Final Child Support Order in the case.

       (C) After calculating the obligor's monthly Gross Income, including the countable Social Security benefits as specified in division (1)(A)(xiii) of this subsection, and after calculating the amount of child support, if the Presumptive Amount of Child Support is equal to or less than the Social Security benefits paid to the Nonparent Custodian or Custodial Parent on behalf of the Child on the obligor's account, the child support responsibility of that Parent is met and no further child support shall be paid.

       (D) Any benefit amounts under Title II of the federal Social Security Act as determined by the Social Security Administration sent to the Nonparent Custodian or Custodial Parent by the Social Security Administration for the Child's benefit which are greater than the Final Child Support Order shall be retained by the Nonparent Custodian or Custodial Parent for the Child's benefit and shall not be used as a reason for decreasing the Final Child Support Order or reducing arrearages.

       (E) The Court shall make a written finding of fact in the Final Child Support Order regarding the use of Social Security benefits in the calculation of the child support.

   

    (5)  Adjustments to Gross Income.

       (A)  Self-Employment. One-half of the self-employment and Medicare taxes shall be calculated as follows:

          (i) Six and one-quarter percent of self-employment income up to the maximum amount to which federal old age, survivors, and disability insurance (OASDI) applies; plus

          (ii) One and forty-five one-hundredths of a percent of self-employment income for Medicare
 
and this amount shall be deducted from a self-employed Parent's monthly Gross Income.

       (B)  Preexisting Orders. An adjustment to the Parent's monthly Gross Income shall be made on the Child Support Schedule B -- Adjusted Income for current Preexisting Orders actually being paid under an order of support for a period of not less than 12 consecutive months immediately prior to the date of the hearing or such period that an order has been in effect if less than 12 months prior to the date of the hearing before the Court to set, modify, or enforce child support.

          (i) In calculating the adjustment for Preexisting Orders, the Court shall include only those Preexisting Orders where the date of entry of the initial support order precedes the date of entry of the initial order in the case immediately under consideration;

          (ii) The priority for Preexisting Orders shall be determined by the date of the initial order in each case. Subsequent modifications of the initial support order shall not affect the priority position established by the date of the initial order. In any modification proceeding, the Court rendering the decision shall make a specific finding of the date of the initial order of the case;

          (iii) Adjustments shall be allowed for current preexisting support only to the extent that the payments are actually being paid as evidenced by documentation including, but not limited to, payment history from a court clerk, a IV-D agency, as defined in Code Section 19-6-31, the Child Support Enforcement Agency's computer data base, the child support payment history, or canceled checks or other written proof of payments paid directly to the other Parent. The maximum credit allowed for a Preexisting Order is an average of the amount of current support actually paid under the Preexisting Order over the past 12 months prior to the hearing date;

          (iv) All Preexisting Orders shall be entered on the Child Support Schedule B -- Adjusted Income for the purpose of calculating the total amount of the credit to be included on the Child Support Worksheet; and

          (v) Payments being made by a Parent on any arrearages shall not be considered payments on Preexisting Orders or subsequent orders and shall not be used as a basis for reducing Gross Income.

       (C)  Theoretical Child Support Orders. In addition to the adjustments to monthly Gross Income for self-employment taxes provided in subparagraph (A) of this paragraph and for Preexisting Orders provided in subparagraph (B) of this paragraph, credits for either Parent's other Qualified Child living in the Parent's home for whom the Parent owes a legal duty of support may be considered by the Court for the purpose of reducing the Parent's Gross Income. To consider a Parent's other Qualified Children for determining the Theoretical Child Support Order, a Parent shall present documentary evidence of the Parent-Child relationship to the Court. Adjustments to income pursuant to this paragraph may be considered in such circumstances in which the failure to consider a Qualified Child would cause substantial hardship to the Parent; provided, however, that such consideration of an adjustment shall be based upon the best interest of the Child for whom child support is being awarded. If the Court, in its discretion, decides to apply the Qualified Child adjustment, the Basic Child Support Obligation of the Parent for the number of other Qualified Children living with such Parent shall be determined based upon that Parent's monthly Gross Income. Except for self-employment taxes paid, no other amounts shall be subtracted from the Parent's monthly Gross Income when calculating a Theoretical Child Support Order under this subparagraph. The Basic Child Support Obligation for such Parent shall be multiplied by 75 percent and the resulting amount shall be subtracted from such Parent's monthly Gross Income and entered on the Child Support Schedule B -- Adjusted Income.

       (D)  Priority of adjustments. In multiple family situations, the adjustments to a Parent's monthly Gross Income shall be calculated in the following order:

          (i) Preexisting Orders according to the date of the initial order; and

          (ii) After applying the deductions on the Child Support Schedule B -- Adjusted Income for Preexisting Orders, if any, in subparagraph (A) of paragraph (4) of this subsection, any credit for a Parent's other Qualified Children may be considered using the procedure set forth in subparagraph (B) of this paragraph.

(g)  Parenting Time Adjustment. The Court or the jury may deviate from the Presumptive Amount of Child Support as set forth in subparagraph (i)(2)(K) of this Code section.

(h)  Adjusted support obligation. The Child Support Obligation Table does not include the cost of the Parent's Work Related Child Care Costs, Health Insurance premiums, or Uninsured Health Care Expenses. The additional expenses for the Child's Health Insurance premium and Work Related Child Care Costs shall be included in the calculations to determine child support. A Nonparent Custodian's expenses for Work Related Child Care Costs and Health Insurance premiums shall be taken into account when establishing a Final Child Support Order.

    (1)  Work Related Child Care Costs.

       (A) Work Related Child Care Costs necessary for the Parent's employment, education, or vocational training that are determined by the Court to be appropriate, and that are appropriate to the Parents' financial abilities and to the lifestyle of the Child if the Parents and Child were living together, shall be averaged for a monthly amount and entered on the Child Support Worksheet in the column of the Parent initially paying the expense. Work Related Child Care Costs of a Nonparent Custodian shall be considered when determining the amount of this expense.

       (B) If a child care subsidy is being provided pursuant to a means-tested public assistance program, only the amount of the child care expense actually paid by either Parent or a Nonparent Custodian shall be included in the calculation.

       (C) If either Parent is the provider of child care services to the Child for whom support is being determined, the value of those services shall not be an adjustment to the Basic Child Support Obligation when calculating the support award.

       (D) If child care is provided without charge to the Parent, the value of these services shall not be an adjustment to the Basic Child Support Obligation. If child care is or will be provided by a person who is paid for his or her services, proof of actual cost or payment shall be shown to the Court before the Court includes such payment in its consideration.

       (E) The amount of Work Related Child Care Costs shall be determined and added as an adjustment to the Basic Child Support Obligation as "additional expenses" whether paid directly by the Parent or through a payroll deduction.

       (F) The total amount of Work Related Child Care Costs shall be divided between the Parents pro rata to determine the Presumptive Amount of Child Support and shall be included in the Worksheet and written order of the Court.

    (2)  Cost of Health Insurance premiums.

       (A) (i) The amount that is, or will be, paid by a Parent for Health Insurance for the Child for whom support is being determined shall be an adjustment to the Basic Child Support Obligation and prorated between the Parents based upon their respective incomes. Payments made by a Parent's employer for Health Insurance and not deducted from the Parent's wages shall not be included. When a Child for whom support is being determined is covered by a family policy, only the Health Insurance premium actually attributable to that Child shall be added.

          (ii) The amount of the cost for the Child's Health Insurance premium shall be determined and added as an adjustment to the Basic Child Support Obligation as "additional expenses" whether paid directly by the Parent or through a payroll deduction.

          (iii) The total amount of the cost for the Child's Health Insurance premium shall be divided between the Parents pro rata to determine the total Presumptive Amount of Child Support and shall be included in the Child Support Schedule D -- Additional Expenses and written order of the Court together with the amount of the Basic Child Support Obligation.

       (B) (i) If Health Insurance that provides for the health care needs of the Child can be obtained by a Parent at reasonable cost, then an amount to cover the cost of the premium shall be added as an adjustment to the Basic Child Support Obligation. A Health Insurance premium paid by a Nonparent Custodian shall be included when determining the amount of Health Insurance expense. In determining the amount to be added to the order for the Health Insurance cost, only the amount of the Health Insurance cost attributable to the Child who is the subject of the order shall be included.

          (ii) If coverage is applicable to other persons and the amount of the Health Insurance premium attributable to the Child who is the subject of the current action for support is not verifiable, the total cost to the Parent paying the premium shall be prorated by the number of persons covered so that only the cost attributable to the Child who is the subject of the order under consideration is included. The amount of Health Insurance premium shall be determined by dividing the total amount of the insurance premium by the number of persons covered by the insurance policy and multiplying the resulting amount by the number of children covered by the insurance policy. The monthly cost of Health Insurance premium shall be entered on the Child Support Schedule D -- Additional Expenses in the column of the Parent paying the premium.

          (iii) Eligibility for or enrollment of the Child in Medicaid or PeachCare for Kids Program shall not satisfy the requirement that the Final Child Support Order provide for the Child's health care needs. Health coverage through PeachCare for Kids Program and Medicaid shall not prevent a Court from ordering either or both Parents to obtain other Health Insurance.

    (3)  Uninsured Health Care Expenses.

       (A) The Child's Uninsured Health Care Expenses shall be the financial responsibility of both Parents. The Final Child Support Order shall include provisions for payment of the Uninsured Heath Care Expenses; provided, however, that the Uninsured Health Care Expenses shall not be used for the purpose of calculating the amount of child support. The Parents shall divide the Uninsured Health Care Expenses pro rata, unless otherwise specifically ordered by the Court.

       (B) If a Parent fails to pay his or her pro rata share of the Child's Uninsured Health Care Expenses, as specified in the Final Child Support Order, within a reasonable time after receipt of evidence documenting the uninsured portion of the expense:

          (i) The other Parent or the Nonparent Custodian may enforce payment of the expense by any means permitted by law; or

          (ii) The Child Support Enforcement Agency shall pursue enforcement of payment of such unpaid expenses only if the unpaid expenses have been reduced to a judgment in a sum certain amount.

(i)  Grounds for Deviation.

    (1)  General principles.

       (A) The amount of child support established by this Code section and the Presumptive Amount of Child Support are rebuttable and the Court or the jury may deviate from the Presumptive Amount of Child Support in compliance with this subsection. In deviating from the Presumptive Amount of Child Support, primary consideration shall be given to the best interest of the Child for whom support under this Code section is being determined. A Nonparent Custodian's expenses may be the basis for a Deviation.

       (B) When ordering a Deviation from the Presumptive Amount of Child Support, the Court or the jury shall consider all available income of the Parents and shall make written findings or special interrogatory findings that an amount of child support other than the amount calculated is reasonably necessary to provide for the needs of the Child for whom child support is being determined and the order or special interrogatory shall state:

          (i) The reasons for the Deviation from the Presumptive Amount of Child Support;

          (ii) The amount of child support that would have been required under this Code section if the Presumptive Amount of Child Support had not been rebutted; and

          (iii) How, in its determination:

             (I) Application of the Presumptive Amount of Child Support would be unjust or inappropriate; and

             (II) The best interest of the Child for whom support is being determined will be served by Deviation from the Presumptive Amount of Child Support.

       (C) No Deviation in the Presumptive Amount of Child Support shall be made which seriously impairs the ability of the Custodial Parent to maintain minimally adequate housing, food, and clothing for the Child being supported by the order and to provide other basic necessities, as determined by the Court or the jury.

    (2)  Specific Deviations.

       (A)  High income. For purposes of this subparagraph, Parents are considered to be high-income Parents if their Combined Adjusted Income exceeds $30,000.00 per month. For high-income Parents, the Court shall set the Basic Child Support Obligation at the highest amount allowed by the Child Support Obligation Table but the Court or the jury may consider upward Deviation to attain an appropriate award of child support for high-income Parents which is consistent with the best interest of the Child.

       (B)  Low income. For purposes of this subparagraph, "low income person" means a Parent whose annual Gross Income is at or below $1,850.00 per month.

          (i) If the Noncustodial Parent is a low income person and requests a Deviation on such basis, the Court or the jury shall determine if the Noncustodial Parent will be financially able to pay the child support order and maintain at least a minimum standard of living by calculating a self-support reserve as set forth in division (ii) of this subparagraph. The Court or the jury shall take into account all nonexcluded sources of income available to each Parent and all reasonable expenses of each Parent, ensuring that such expenses are actually paid by the Parent and are clearly justified expenses. The Court or the jury shall also consider the financial impact that a reduction in the amount of child support paid to the Custodial Parent would have on the Custodial Parent's household. Under no circumstances shall the amount of child support awarded to the Custodial Parent impair the ability of the Custodial Parent to maintain minimally adequate housing, food, and clothing and provide for other basic necessities for the child being supported by the court order.

          (ii) To calculate the self-support reserve for the Noncustodial Parent, the Court or the jury shall deduct $900.00 from the Noncustodial Parent's Adjusted Income. If the resulting amount is less than the Noncustodial Parent's pro rata responsibility of the Presumptive Amount of Child Support, the Court or the jury may deviate from the amount of support provided for in the Child Support Obligation Table to the resulting amount. If the child support award amount would be less than $75.00, then the minimum child support order amount shall be $75.00.

          (iii) If the Custodial Parent is a low income person, the Court or the jury shall subtract $900.00 from the Custodial Parent's Adjusted Income. If the resulting amount is less than the Custodial Parent's pro rata responsibility of the Presumptive Amount of Child Support, the Court or the jury shall not deviate from the amount of support required to be paid by the Noncustodial Parent as provided for in the Child Support Obligation Table.

          (iv) The self-support reserve calculation described in this subparagraph shall apply only to the current child support amount and shall not prohibit an additional amount being ordered to reduce an obligor's arrears.

          (v) The Court shall make a written finding in its order or the jury shall find by special interrogatory that the low income Deviation from the Presumptive Amount of Child Support is clearly justified based upon the considerations and calculations described in this subparagraph.

       (C)  Other health-related insurance. If the Court or the jury finds that either Parent has vision or dental insurance available at a reasonable cost for the Child, the Court may deviate from the Presumptive Amount of Child Support for the cost of such insurance.

       (D)  Life insurance. In accordance with Code Section 19-6-34, if the Court or the jury finds that either Parent has purchased life insurance on the life of either Parent or the lives of both Parents for the benefit of the Child, the Court may deviate from the Presumptive Amount of Child Support for the cost of such insurance by either adding or subtracting the amount of the premium.

       (E)  Child and dependent care tax credit. If the Court or the jury finds that one of the Parents is entitled to the Child and Dependent Care Tax Credit, the Court or the jury may deviate from the Presumptive Amount of Child Support in consideration of such credit.

       (F)  Travel expenses. If court ordered visitation related travel expenses are substantial due to the distance between the Parents, the Court may order the allocation of such costs or the jury may by a finding in its special interrogatory allocate such costs by Deviation from the Presumptive Amount of Child Support, taking into consideration the circumstances of the respective Parents as well as which Parent moved and the reason for such move.

       (G)  Alimony. Actual payments of alimony shall not be considered as a deduction from Gross Income but may be considered as a Deviation from the Presumptive Amount of Child Support. If the Court or the jury considers the actual payment of alimony, the Court shall make a written finding of such consideration or the jury in its special interrogatory of such consideration as a basis for Deviation from the Presumptive Amount of Child Support.

       (H)  Mortgage. If the Noncustodial Parent is providing shelter, such as paying the mortgage of the home, or has provided a home at no cost to the Custodial Parent in which the Child resides, the Court or the jury may allocate such costs or an amount equivalent to such costs by Deviation from the Presumptive Amount of Child Support, taking into consideration the circumstances of the respective Parents and the best interest of the Child.

       (I)  Permanency plan or foster care plan. In cases where the Child is in the legal custody of the Department of Human Resources, the child protection or foster care agency of another state or territory, or any other child-caring entity, public or private, the Court or the jury may consider a Deviation from the Presumptive Amount of Child Support if the Deviation will assist in accomplishing a permanency plan or foster care plan for the Child that has a goal of returning the Child to the Parent or Parents and the Parent's need to establish an adequate household or to otherwise adequately prepare herself or himself for the return of the Child clearly justifies a Deviation for this purpose.

       (J)  Extraordinary expenses. The Child Support Obligation Table includes average child rearing expenditures for families given the Parents' Combined Adjusted Income and number of children. Extraordinary expenses are in excess of average amounts estimated in the Child Support Obligation Table and are highly variable among families. Extraordinary expenses shall be considered on a case-by-case basis in the calculation of support and may form the basis for Deviation from the Presumptive Amount of Child Support so that the actual amount of the expense is considered in the calculation of the Final Child Support Order for only those families actually incurring the expense. Extraordinary expenses shall be prorated between the Parents.

          (i)  Extraordinary educational expenses. Extraordinary educational expenses may be a basis for Deviation from the Presumptive Amount of Child Support. Extraordinary educational expenses include, but are not limited to, tuition, room and board, lab fees, books, fees, and other reasonable and necessary expenses associated with special needs education or private elementary and secondary schooling that are appropriate to the Parent's financial abilities and to the lifestyle of the Child if the Parents and the Child were living together.

             (I) In determining the amount of Deviation for extraordinary educational expenses, scholarships, grants, stipends, and other cost-reducing programs received by or on behalf of the Child shall be considered; and

             (II) If a Deviation is allowed for extraordinary educational expenses, a monthly average of the extraordinary educational expenses shall be based on evidence of prior or anticipated expenses and entered on the Child Support Schedule E -- Deviations.

          (ii)  Special expenses incurred for child rearing. Special expenses incurred for child rearing, including, but not limited to, quantifiable expense variations related to the food, clothing, and hygiene costs of children at different age levels, may be a basis for a Deviation from the Presumptive Amount of Child Support. Such expenses include, but are not limited to, summer camp; music or art lessons; travel; school sponsored extracurricular activities, such as band, clubs, and athletics; and other activities intended to enhance the athletic, social, or cultural development of a Child but not otherwise required to be used in calculating the Presumptive Amount of Child Support as are Health Insurance premiums and Work Related Child Care Costs. A portion of the Basic Child Support Obligation is intended to cover average amounts of special expenses incurred in the rearing of a Child. In order to determine if a Deviation for special expenses is warranted, the Court or the jury shall consider the full amount of the special expenses as described in this division; and when these special expenses exceed 7 percent of the Basic Child Support Obligation, then the additional amount of special expenses shall be considered as a Deviation to cover the full amount of the special expenses.

          (iii)  Extraordinary medical expenses. In instances of extreme economic hardship involving extraordinary medical expenses not covered by insurance, the Court or the jury may consider a Deviation from the Presumptive Amount of Child Support for extraordinary medical expenses. Such expenses may include, but are not limited to, extraordinary medical expenses of the Child, a Parent, or a Child of a Parent's current family; provided, however, that any such Deviation:

             (I) Shall not act to leave a Child unsupported; and

             (II) May be ordered for a specific period of time measured in months.
 
When extraordinary medical expenses are claimed, the Court or the jury shall consider the resources available for meeting such needs, including sources available from agencies and other adults.

       (K)  Parenting time.

          (i) The Child Support Obligation Table is based upon expenditures for a Child in intact households. The Court may order or the jury may find by special interrogatory a Deviation from the Presumptive Amount of Child Support when special circumstances make the Presumptive Amount of Child Support excessive or inadequate due to extended parenting time or when the Child resides with both Parents equally.

          (ii) If the Court or the jury determines that a parenting time Deviation is applicable, then such Deviation shall be applied to the Noncustodial Parent's Basic Child Support Obligation.

          (iii) In accordance with subsection (d) of Code Section 19-11-8, if any action or claim for parenting time is brought under this subparagraph, it shall be an action or claim solely between the Custodial Parent and the Noncustodial Parent, and not any third parties, including the Child Support Enforcement Agency.

    (3)  Nonspecific Deviations. Deviation from the Presumptive Amount of Child Support may be appropriate for reasons in addition to those established under this subsection when the Court or the jury finds it is in the best interest of the Child. If the circumstances which supported the Deviation cease to exist, the Final Child Support Order may be modified as set forth in subsection (k) of this Code section to eliminate the Deviation.

(j)  Involuntary loss of income.

    (1) In the event a Parent suffers an involuntary termination of employment, has an extended involuntary loss of average weekly hours, is involved in an organized strike, incurs a loss of health, or similar involuntary adversity resulting in a loss of income of 25 percent or more, then the portion of child support attributable to lost income shall not accrue from the date of the service of the petition for modification, provided that service is made on the other Parent. It shall not be considered an involuntary termination of employment if the Parent has left the employer without good cause in connection with the Parent's most recent work.

    (2) In the event a modification action is filed pursuant to this subsection, the Court shall make every effort to expedite hearing such action.

    (3) The Court may, at its discretion, phase in the new child support award over a period of up to one year with the phasing in being largely evenly distributed with at least an initial immediate adjustment of not less than 25 percent of the difference and at least one intermediate adjustment prior to the final adjustment at the end of the phase-in period.