(a)IntroductionThe current support, health care coverage contribution, and child care contribution amounts calculated under section 46b-215a-2 c of the Regulations of Connecticut State Agencies, and the amount of the arrearage payment calculated under section 46b-215a-3 a of the Regulations of Connecticut State Agencies, are presumed to be the correct amounts to be ordered. The presumption regarding each such amount may be rebutted by a specific finding on the record that such amount would be inequitable or inappropriate in a particular case. An agreement of the parties may be sufficient to rebut the presumption when such finding cites one or more deviation criteria, which may include other equitable factors, to support such agreement. Any such finding shall state the amount that would have been required under such sections and include a factual finding to justify the variance. Only the deviation criteria stated in the lettered subparagraphs of subdivisions (1) to (6), inclusive, of subsection (b) of this section, and indicated by the check boxes in section VIII of the worksheet, shall establish sufficient bases for such findings.
(b)Criteria for deviation from presumptive support amounts(1) Other financial resources available to a parent In some cases, a parent may have financial resources that are not included in the definition of net income, but could be used by such parent for the benefit of the child or for meeting the needs of the parent. The resources that may justify a deviation from presumptive support amounts under this subdivision are limited to the following:
(A) substantial assets, including both income-producing and non-income-producing property;(B) the parent's earning capacity;(C) parental support being provided to a minor obligor;(D) the regularly recurring contributions or gifts of a spouse or domestic partner, but only if it is found that the parent has reduced his or her income or has experienced an extraordinary reduction of his or her living expenses as a direct result of such contributions or gifts; and(E) hourly wages for regular, overtime and additional employment in excess of 45 total paid hours per week, but not to exceed 52 total paid hours per week, provided: (i) the parent has earned such wages on a regular and consistent basis, and the opportunity to earn such wages is reasonably expected to continue on a regular and consistent basis in the foreseeable future;(ii) considering such wages as income available for the support determination is in the best interests of the child, including but not limited to parenting time, under the totality of circumstances; and(iii) such wages shall not be considered income for order modification purposes if the parent is an obligor who is an hourly wage earner and who worked 45 hours per week or less at the time of the establishment of the support order.(2) Extraordinary expenses for care and maintenance of the child In some cases, a parent may be incurring extraordinary expenses that are essential for the proper care and maintenance of the child whose support is being determined. Only the following expenses, when found to be extraordinary and to exist on a substantial and continuing basis, may justify a deviation from presumptive support amounts under this subdivision:
(B) unreimbursable medical expenses, and(C) expenses for special needs.(3) Extraordinary parental expenses In some cases, a parent may incur extraordinary expenses that are not considered allowable deductions from gross income, but which are necessary for the parent to maintain a satisfactory parental relationship with the child, continue employment, or provide for the parent's own medical needs. Only the following expenses, when found to be extraordinary and to exist on a substantial and continuing basis, may justify a deviation from presumptive support amounts under this subdivision:
(A) significant visitation expenses,(B) job-related unreimbursable employment expenses of individuals who are not self-employed, and(C) unreimbursable medical and disability-related expenses.(4) Needs of a parent's other dependents In some cases, a parent may be legally responsible for the support of individuals other than the child whose support is being determined. Only the following factors may justify a deviation from presumptive support amounts under this subdivision:
(A) resources available to a qualified child for whom a deduction was taken under section 46b-215a-2 c(d) of the Regulations of Connecticut State Agencies;(B) child care expenses for a parent's qualified child, as defined in section 46b-215a-2 c(d)(1)(A) of the Regulations of Connecticut State Agencies, provided such expenses may be used to deviate only from the presumptive child care contribution component of the child support award, and only when an initial child support award is being established or such parent is defending against a proposed modification of an existing child care contribution;(C) verified support payments made by a parent for his or her dependent child not residing with such parent; and(D) the significant and essential needs of a spouse, provided (i) such needs may be used as a possible defense against an increase in the support order, but not as a reason for decreasing such order, and(ii) the income, assets, and earning capacity of such spouse shall be considered in determining whether to deviate.(5) Coordination of total family support In some cases, child support is considered in conjunction with a determination of total family support, property settlement, and tax implications. When such considerations will not result in a lesser economic benefit to the child, it may be appropriate to deviate from presumptive support amounts for the following reasons only:
(A) division of assets and liabilities,(B) provision of alimony, and(C) tax planning considerations.(6) Special circumstances In some cases, there may be special circumstances not otherwise addressed in this section in which deviation from presumptive support amounts may be warranted for reasons of equity. Such circumstances are limited to the following:
(A) Shared physical custody. When a shared physical custody arrangement exists, it may be appropriate to deviate from presumptive support amounts when:
(i) such arrangement substantially: (I) reduces expenses for the child, for the parent with the lower net weekly income, or(II) increases expenses for the child, for the parent with the higher net weekly income; and(ii) sufficient funds remain for the parent receiving support to meet the needs of the child after deviation; or(iii) both parents have substantially equal income.(B) Extraordinary disparity in parental income. When the custodial parent has high income, resulting in an extraordinary disparity between the parents' net incomes, it may be appropriate to deviate from presumptive support amounts if:
(i) such deviation would enhance the lower income parent's ability to foster a relationship with the child; and(ii) sufficient funds remain for the parent receiving support to meet the basic needs of the child after deviation.(C) Total child support award exceeds 55% of obligor's net income. If the total child support award exceeds 55% of the obligor's net income, it may be appropriate to deviate downward on any components of the award other than current support to reduce the total award to not less than 55% of the obligor's net income.
(D) Best interests of the child.(E) Other equitable factors.