model was developed by the Child Support Guidelines Project of the National Center for State Courts. The total child support amount approximates the amount that would have been spent on the children if the parents and children were living together. Each parent contributes his/her proportionate share of the total child support amount.

Information regarding development of the guidelines, including economic data and assumptions upon which the Schedule of Basic Support Obligations is based, is contained in the February 6, 2003 report of Policy Studies, Inc., entitled Economic Basis for Updated Child Support Schedule, State of Arizona.

A. To establish a standard of support for children consistent with the reasonable needs of

children and the ability of parents to pay.

B. To make child support orders consistent for persons in similar circumstances.

C. To give parents and courts guidance in establishing child support orders and to promote

settlements.

D. To comply with state law (Arizona Revised Statutes, Section 25-320) and federal law

(42 United States Code, Section 651 et seq., 45 Code of Federal Regulations, Section

302.56) and any amendments thereto.

A. These guidelines apply to all natural children, whether born in or out of wedlock, and to

all adopted children.

B. The child support obligation has priority over all other financial obligations; the

existence of non-support-related financial obligations is generally not a reason for

deviating from the guidelines.

C. The fact that a custodial parent receives child support does not mean that he or she may

not also be entitled to spousal maintenance.

If the court is establishing both child support and spousal maintenance, the court shall

determine the appropriate amount of spousal maintenance first.

The receipt or payment of spousal maintenance shall be treated in accordance with

sections 5.A and 6.A. The addition to or adjustment from gross income under these

sections shall apply for the duration of the spousal maintenance award.

D. A parent's legal duty is to support his or her natural or adopted children. The "support"

of other persons such as stepchildren or parents is deemed voluntary and is not a reason

for an adjustment in the amount of child support determined under the guidelines.

E. In appropriate cases, a custodial parent may be ordered to pay child support.

F. Monthly figures are used to calculate the child support obligation. Any adjustments to

the child support amount shall be annualized so that each month’s child support

obligation is increased or decreased in an equal amount, instead of the obligation for

particular months being abated, increased or decreased.

G. When determining the Basic Child Support Obligation under Section 8, the amount

derived from the Schedule of Basic Child Support Obligations shall not be less than the

amount indicated on the Schedule:

1. For six children where there are more than six children.

2. For the Combined Adjusted Gross Income of $20,000 where the actual Combined

Adjusted Gross Income of the parents is greater than $20,000.

In any action to establish or modify child custody, and in any action to establish child

support or past support or to modify child support, whether temporary or permanent, local or

interstate, the amount resulting from application of these guidelines shall be the amount of

child support ordered. These include, without limitation, all actions or proceedings brought

under Title 25 of the Arizona Revised Statutes (including maternity and paternity) and

juvenile court actions in which a child support order is established or modified. However, if

application of the guidelines would be inappropriate or unjust in a particular case, the court

shall deviate from the guidelines in accordance with Section 20.

Duration of child support is governed by Arizona Revised Statutes, Sections 25-320 and 25-

501, except as provided in Arizona Revised Statutes, Section 25-1304.

Upon entry of an initial or modified child support order, the court shall, or in any subsequent

action relating to the child support order, the court may, establish a presumptive date for the

termination of the current child support obligation. The presumptive termination date shall

be the last day of the month of the 18th birthday of the youngest child included in the order

unless the court finds that it is projected that the youngest child will not complete high

school by age 18. In that event, the presumptive termination date shall be the last day of the

month of the anticipated graduation date or age 19, whichever occurs first. The

administrative income withholding order issued by the department or its agent in Title IV-D

cases and an Order of Assignment issued by the court shall include the presumptive

termination date. The presumptive date may be modified upon changed circumstances.

An employer or other payor of funds honoring an Order of Assignment or an administrative

income withholding order that includes the presumptive termination date and is for current

child support only, shall discontinue withholding monies after the last pay period of the

month of the presumptive termination date. If the Order of Assignment or administrative

income withholding order includes current child support and arrearage payment, the

employer or other payor of funds shall continue withholding the entire amount listed on the

Order of Assignment or administrative income withholding order until further order.

For purposes of determining the presumptive termination date, it is further presumed:

A. That a child not yet in school will enter 1st grade if the child reaches age 6 on or before

September 1 of the year in which the child reaches age 6; otherwise, it is presumed that

the child will enter 1st grade the following year; and,

B. That a child will graduate in the month of May after completing the 12 th grade.

guidelines do not have the same meaning as when they are used for tax purposes.

A. Gross income includes income from any source, and may include, but is not limited to,

income from salaries, wages, commissions, bonuses, dividends, severance pay,

pensions, interest, trust income, annuities, capital gains, social security benefits (subject

to Section 26), worker's compensation benefits, unemployment insurance benefits,

disability insurance benefits, recurring gifts, prizes, and spousal maintenance. Cash

value shall be assigned to in-kind or other non-cash benefits. Seasonal or fluctuating

income shall be annualized. Income from any source which is not continuing or

recurring in nature need not necessarily be deemed gross income for child support

purposes. Generally, the court should not attribute income greater than what would

have been earned from full-time employment. Each parent should have the choice of

working additional hours through overtime or at a second job without increasing the

child support award. The court may, however, consider income actually earned that is

greater than would have been earned by full-time employment if that income was

historically earned from a regular schedule and is anticipated to continue into the

future.

The court should generally not attribute additional income to a parent if that would

require an extraordinary work regimen. Determination of what constitutes a reasonable

work regimen depends upon all relevant circumstances including the choice of jobs

available within a particular occupation, working hours and working conditions.

B. Gross income does not include sums received as child support or benefits received from

means-tested public assistance programs including, but not limited to, Temporary

Assistance to Needy Families (TANF), Supplemental Security Income (SSI), Food

Stamps and General Assistance.

C. For income from self-employment, rent, royalties, proprietorship of a business, or joint

ownership of a partnership or closely held corporation, gross income means gross

receipts minus ordinary and necessary expenses required to produce income. Ordinary

and necessary expenses do not include amounts determined by the court to be

inappropriate for determining gross income for purposes of child support. Ordinary and

necessary expenses include one-half of the self-employment tax actually paid.

D. Expense reimbursements or benefits received by a parent in the course of employment

or self-employment or operation of a business shall be counted as income if they are

significant and reduce personal living expenses.

E. If a parent is unemployed or working below full earning capacity, the court may

consider the reasons. If earnings are reduced as a matter of choice and not for

reasonable cause, the court may attribute income to a parent up to his or her earning

capacity. If the reduction in income is voluntary but reasonable, the court shall balance

that parent's decision and benefits therefrom against the impact the reduction in that

parent's share of child support has on the children's best interest. In accordance with

Arizona Revised Statutes Section 25-320, income of at least minimum wage shall be

attributed to a parent ordered to pay child support. If income is attributed to the parent

receiving child support, appropriate childcare expenses may also be attributed.

The court may decline to attribute income to either parent. Examples of cases in which

it may be inappropriate to attribute income include, but are not limited to, the following

circumstances:

1. A parent is physically or mentally disabled,

2. A parent is engaged in reasonable career or occupational training to establish basic

skills or reasonably calculated to enhance earning capacity,

3. Unusual emotional or physical needs of a natural or adopted child require that

parent’s presence in the home, or

4. The parent is a current recipient of Temporary Assistance to Needy Families.

F. Only income of persons having a legal duty of support shall be treated as income under

the guidelines. For example, income of a parent's new spouse is not treated as income

of that parent.

G. The court shall not take into account the impact of the disposition of marital property

except as provided in Arizona Revised Statutes Section 25-320.A.6. ("Excessive or

abnormal expenditures, destruction, concealment or fraudulent disposition of

community, joint tenancy and other property held in common.") or to the extent that

such property generates income to a parent.

H. The Schedule of Basic Child Support Obligations is based on net income and converted

to gross income for ease of application. The impact of income taxes has been

considered in the Schedule (Federal Tax including Earned Income Tax Credit, Arizona

State Tax, and FICA).

For purposes of this section, "children of other relationships" means natural or adopted

children who are not the subject of this particular child support determination.

Adjustments to Gross Income for other support obligations are made as follows:

A. The court-ordered amount of spousal maintenance resulting from this or any other

marriage, if actually being paid, shall be deducted from the gross income of the parent

paying spousal maintenance. Court-ordered arrearage payments shall not be included

as an adjustment to gross income.

B. The court-ordered amount of child support for children of other relationships, if

actually being paid, shall be deducted from the gross income of the parent paying that

child support. Court-ordered arrearage payments shall not be included as an

adjustment to gross income.

C. An amount shall be deducted from the gross income of a parent for children of other

relationships covered by a court order for whom they are the custodial parent. The

amount of the adjustment shall be determined by a simplified application of the

guidelines (defined in example below).

D. An amount may be deducted from the gross income of a parent for support of natural

or adopted children of other relationships not covered by a court order. The amount of

any adjustment shall not exceed the amount arrived at by a simplified application of

the guidelines (defined in example below).

Adjusted Gross Income is gross income minus the adjustments provided in Section 6 of

these guidelines. The Adjusted Gross Income for each parent shall be established. These

amounts shall be added together. The sum is the Combined Adjusted Gross Income.

Locate the income closest to the parents' Combined Adjusted Income figure on the Schedule

of Basic Child Support Obligations and select the column for the number of children

involved. This number is the Basic Child Support Obligation.

If there are more than six children, the amount derived from the Schedule of Basic Support

Obligations for six children shall be the presumptive amount. The party seeking a greater

sum shall bear the burden of proof that the needs of the children require a greater sum.

If the combined adjusted gross income of the parties is greater than $20,000 per month, the

amount set forth for combined adjusted gross income of $20,000 shall be the presumptive

Basic Child Support Obligation. The party seeking a sum greater than this presumptive

amount shall bear the burden of proof to establish that a higher amount is in the best

interests of the children, taking into account such factors as the standard of living the

children would have enjoyed if the parents and children were living together, the needs of

the children in excess of the presumptive amount, consideration of any significant disparity

in the respective percentages of gross income for each party and any other factors which, on

a case by case basis, demonstrate that the increased amount is appropriate.

To determine the Total Child Support Obligation, the court:

A. Shall add to the Basic Child Support Obligation the cost of the children's medical,

dental and/or vision insurance coverage, if any (this provision does not imply any

obligation of either parent to provide dental or vision insurance). In determining the

amount to be added, only the amount of the insurance cost attributable to the children

subject of the child support order shall be included. If coverage is applicable to other

persons, the total cost shall be prorated by the number of persons covered. The court

may decline to credit a parent for medical, dental and/or vision insurance coverage

obtained for the children if the coverage is not valid in the geographic region where the

children reside.

For the complete Child Support Guidelines go to:

http://www.supreme.state.az.us/dr/childsup/CSG2004.pdf