Ky. Rev. Stat. § 403.212

Current through 2020 Ky. Acts ch. 128
Section 403.212 - Child support guidelines - Terms to be applied in calculations - Table
(1) The following provisions and child support table shall be the child support guidelines established for the Commonwealth of Kentucky.
(2) For the purposes of the child support guidelines:
(a) "Income" means actual gross income of the parent if employed to full capacity or potential income if unemployed or underemployed.
(b) "Gross income" includes income from any source, except as excluded in this subsection, and includes but is not limited to income from salaries, wages, retirement and pension funds, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, Social Security benefits, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, Supplemental Security Income (SSI), gifts, prizes, and alimony or maintenance received. Specifically excluded are benefits received from means-tested public assistance programs, including but not limited to public assistance as defined under Title IV-A of the Federal Social Security Act, and food stamps.
(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 for self-employment or business operation. Straight-line depreciation, using Internal Revenue Service (IRS) guidelines, shall be the only allowable method of calculating depreciation expense in determining gross income. Specifically excluded from ordinary and necessary expenses for purposes of this guideline shall be investment tax credits or any other business expenses inappropriate for determining gross income for purposes of calculating child support. Income and expenses from self-employment or operation of a business shall be carefully reviewed to determine an appropriate level of gross income available to the parent to satisfy a child support obligation. In most cases, this amount will differ from a determination of business income for tax purposes. Expense reimbursement or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business or personal use of business property or payments of expenses by a business, shall be counted as income if they are significant and reduce personal living expenses such as a company or business car, free housing, reimbursed meals, or club dues.
(d) If a parent is voluntarily unemployed or underemployed, child support shall be calculated based on a determination of potential income, except that a determination of potential income shall not be made for a parent who is incarcerated, physically or mentally incapacitated, or is caring for a very young child, age three (3) or younger, for whom the parents owe a joint legal responsibility. Potential income shall be determined based upon employment potential and probable earnings level based on the obligor's or obligee's recent work history, occupational qualifications, and prevailing job opportunities and earnings levels in the community. A court may find a parent to be voluntarily unemployed or underemployed without finding that the parent intended to avoid or reduce the child support obligation.
(e) "Imputed child support obligation" means the amount of child support the parent would be required to pay from application of the child support guidelines.
(f) Income statements of the parents shall be verified by documentation of both current and past income. Suitable documentation shall include, but shall not be limited to, income tax returns, paystubs, employer statements, or receipts and expenses if self-employed.
(g) "Combined monthly adjusted parental gross income" means the combined monthly gross incomes of both parents, less any of the following payments made by the parent:
1. The amount of pre-existing orders for current maintenance for prior spouses to the extent payment is actually made and the amount of current maintenance, if any, ordered paid in the proceeding before the court;
2. The amount of pre-existing orders of current child support for prior-born children to the extent payment is actually made under those orders; and
3. A deduction for the support to the extent payment is made, if a parent is legally responsible for and is actually providing support for other prior-born children who are not the subject of a particular proceeding. If the prior-born children reside with that parent, an "imputed child support obligation" shall be allowed in the amount which would result from application of the guidelines for the support of the prior-born children.
(h) "Split custody arrangement" means a situation where each parent is the residential custodian for one (1) or more children for whom the parents share a joint legal responsibility.
(3) The child support obligation set forth in the child support guidelines table shall be divided between the parents in proportion to their combined monthly adjusted parental gross income.
(4) The child support obligation shall be the appropriate amount for the number of children in the table for whom the parents share a joint legal responsibility. The minimum amount of child support shall be sixty dollars ($60) per month.
(5) The court may use its judicial discretion in determining child support in circumstances where combined adjusted parental gross income exceeds the uppermost levels of the guideline table.
(6) The child support obligation in a split custody arrangement shall be calculated in the following manner:
(a) Two (2) separate child support obligation worksheets shall be prepared, one (1) for each household, using the number of children born of the relationship in each separate household, rather than the total number of children born of the relationship.
(b) The nonresidential custodian with the greater monthly obligation amount shall pay the difference between the obligation amounts, as determined by the worksheets, to the other parent.
(7) The child support guidelines table is as follows:

COMBINED

MONTHLY

ADJUSTED

PARENTAL

GROSS

INCOME

ONE CHILD

TWO CHILDREN

THREE

FOUR

FIVE

SIX

OR

MORE

$ 0

$ 60

$ 60

$ 60

$ 60

$ 60

$ 60

100

60

60

60

60

60

60

200

70

70

70

70

70

70

300

80

80

80

80

80

80

400

90

90

90

90

90

90

500

100

105

110

115

120

125

600

120

125

130

135

140

145

700

140

156

161

166

171

176

800

160

203

208

213

218

223

900

180

261

266

271

276

281

1,000

195

303

325

330

335

340

1,100

212

324

384

389

394

399

1,200

229

346

433

446

451

456

1,300

246

367

460

504

510

515

1,400

262

392

491

554

576

582

1,500

277

417

522

588

642

650

1,600

293

437

548

618

674

717

1,700

308

458

574

647

706

755

1,800

322

478

599

675

736

788

1,900

336

495

620

699

763

816

2,000

350

512

642

723

789

844

2,100

364

529

663

747

815

872

2,200

376

546

684

771

841

900

2,300

389

563

706

795

868

928

2,400

401

580

727

819

894

956

2,500

413

597

749

843

920

984

2,600

424

614

770

867

946

1,012

2,700

435

630

790

889

970

1,038

2,800

445

646

809

911

994

1,064

2,900

455

662

829

934

1,019

1,090

3,000

465

677

849

956

1,043

1,116

3,100

475

693

868

978

1,067

1,142

3,200

485

709

888

1,001

1,092

1,168

3,300

495

725

908

1,023

1,116

1,194

3,400

506

741

928

1,045

1,140

1,220

3,500

516

757

947

1,067

1,164

1,246

3,600

526

773

967

1,090

1,189

1,272

3,700

536

790

988

1,113

1,215

1,299

3,800

548

808

1,011

1,139

1,243

1,329

3,900

559

826

1,033

1,164

1,270

1,359

4,000

571

844

1,056

1,190

1,298

1,388

4,100

580

862

1,078

1,215

1,326

1,418

4,200

592

880

1,101

1,240

1,353

1,448

4,300

603

898

1,123

1,266

1,381

1,477

4,400

615

916

1,146

1,291

1,409

1,507

4,500

626

933

1,161

1,316

1,435

1,535

4,600

636

949

1,181

1,338

1,459

1,561

4,700

647

964

1,200

1,360

1,483

1,586

4,800

657

980

1,220

1,381

1,507

1,612

4,900

667

995

1,239

1,403

1,531

1,637

5,000

676

1,010

1,257

1,424

1,554

1,661

5,100

686

1,025

1,275

1,444

1,576

1,685

5,200

695

1,039

1,294

1,465

1,599

1,709

5,300

705

1,054

1,312

1,486

1,621

1,733

5,400

714

1,069

1,330

1,506

1,644

1,757

5,500

724

1,083

1,348

1,527

1,666

1,781

5,600

733

1,098

1,367

1,548

1,689

1,805

5,700

743

1,113

1,385

1,568

1,712

1,829

5,800

753

1,127

1,403

1,589

1,734

1,853

5,900

762

1,142

1,421

1,610

1,757

1,877

6,000

772

1,157

1,440

1,630

1,779

1,901

6,100

781

1,171

1,458

1,651

1,802

1,926

6,200

791

1,186

1,476

1,672

1,824

1,950

6,300

800

1,198

1,498

1,690

1,844

1,970

6,400

808

1,209

1,511

1,705

1,860

1,988

6,500

816

1,219

1,524

1,720

1,876

2,005

6,600

823

1,230

1,538

1,735

1,893

2,023

6,700

830

1,240

1,551

1,750

1,909

2,040

6,800

837

1,251

1,564

1,764

1,925

2,058

6,900

844

1,261

1,577

1,779

1,942

2,075

7,000

851

1,272

1,591

1,794

1,958

2,093

7,100

858

1,282

1,604

1,809

1,975

2,110

7,200

865

1,293

1,617

1,824

1,991

2,127

7,300

872

1,303

1,630

1,839

2,007

2,145

7,400

879

1,313

1,644

1,854

2,024

2,162

7,500

885

1,324

1,657

1,869

2,040

2,179

7,600

891

1,333

1,668

1,881

2,053

2,194

7,700

896

1,342

1,679

1,893

2,066

2,208

7,800

901

1,350

1,691

1,905

2,079

2,223

7,900

907

1,359

1,702

1,917

2,093

2,238

8,000

912

1,368

1,713

1,929

2,106

2,252

8,100

917

1,377

1,724

1,941

2,119

2,267

8,200

922

1,386

1,736

1,953

2,133

2,281

8,300

928

1,395

1,747

1,965

2,146

2,296

8,400

933

1,404

1,758

1,977

2,159

2,311

8,500

938

1,413

1,769

1,989

2,173

2,325

8,600

944

1,421

1,780

2,002

2,186

2,340

8,700

949

1,430

1,792

2,014

2,199

2,354

8,800

954

1,437

1,800

2,024

2,210

2,366

8,900

958

1,444

1,809

2,033

2,220

2,376

9,000

962

1,450

1,817

2,042

2,230

2,387

9,100

966

1,457

1,825

2,052

2,241

2,398

9,200

971

1,463

1,833

2,061

2,251

2,408

9,300

975

1,470

1,842

2,070

2,261

2,419

9,400

979

1,476

1,850

2,079

2,271

2,430

9,500

983

1,483

1,858

2,089

2,281

2,440

9,600

988

1,489

1,866

2,098

2,291

2,451

9,700

992

1,496

1,874

2,107

2,301

2,461

9,800

996

1,502

1,883

2,117

2,311

2,472

9,900

1,000

1,508

1,891

2,126

2,321

2,483

10,000

1,005

1,515

1,899

2,165

2,331

2,493

10,400

1,022

1,541

1,932

2,202

2,372

2,536

10,500

1,027

1,548

1,940

2,212

2,382

2,546

10,600

1,032

1,554

1,948

2,221

2,392

2,557

10,700

1,036

1,561

1,956

2,230

2,402

2,567

10,800

1,040

1,567

1,965

2,240

2,412

2,578

10,900

1,044

1,573

1,973

2,249

2,422

2,589

11,000

1,049

1,580

1,981

2,258

2,432

2,599

11,100

1,053

1,587

1,989

2,268

2,443

2,610

11,200

1,058

1,593

1,997

2,277

2,453

2,620

11,300

1,062

1,600

2,005

2,286

2,463

2,631

11,400

1,066

1,606

2,013

2,295

2,473

2,642

11,500

1,070

1,613

2,021

2,305

2,483

2,652

11,600

1,075

1,619

2,029

2,314

2,493

2,663

11,700

1,079

1,626

2,037

2,323

2,503

2,673

11,800

1,084

1,633

2,046

2,333

2,513

2,684

11,900

1,088

1,639

2,054

2,342

2,523

2,695

12,000

1,093

1,646

2,062

2,351

2,533

2,705

12,100

1,097

1,653

2,070

2,361

2,544

2,716

12,200

1,102

1,659

2,078

2,370

2,554

2,726

12,300

1,106

1,666

2,086

2,379

2,564

2,737

12,400

1,110

1,672

2,094

2,388

2,574

2,748

12,500

1,114

1,679

2,102

2,398

2,584

2,758

12,600

1,119

1,685

2,110

2,407

2,594

2,769

12,700

1,123

1,692

2,118

2,416

2,604

2,779

12,800

1,128

1,699

2,127

2,426

2,614

2,790

12,900

1,132

1,705

2,135

2,435

2,624

2,801

13,000

1,137

1,712

2,143

2,444

2,634

2,811

13,100

1,141

1,719

2,151

2,454

2,645

2,822

13,200

1,146

1,725

2,159

2,463

2,665

2,832

13,300

1,150

1,732

2,167

2,472

2,665

2,843

13,400

1,154

1,738

2,175

2,481

2,675

2,854

13,500

1,158

1,745

2,183

2,491

2,685

2,864

13,600

1,163

1,751

2,191

2,500

2,695

2,875

13,700

1,167

1,758

2,199

2,509

2,705

2,885

13,800

1,172

1,765

2,208

2,519

2,715

2,896

13,900

1,176

1,771

2,216

2,528

2,725

2,907

14,000

1,181

1,778

2,224

2,537

2,735

2,917

14,100

1,185

1,785

2,232

2,547

2,746

2,928

14,200

1,190

1,791

2,240

2,556

2,756

2,938

14,300

1,194

1,798

2,248

2,565

2,766

2,949

14,400

1,198

1,804

2,256

2,574

2,776

2,960

14,500

1,202

1,811

2,264

2,584

2,786

2,970

14,600

1,207

1,817

2,272

2,593

2,796

2,981

14,700

1,211

1,824

2,280

2,602

2,806

2,991

14,800

1,216

1,831

2,289

2,612

2,816

3,002

14,900

1,220

1,837

2,297

2,621

2,826

3,013

15,000

1,225

1,844

2,305

2,630

2,836

3,023

KRS 403.212

Amended by 2019 Ky. Acts ch. 162,§ 2, eff. 6/26/2019.
Effective:July 14, 2000
Amended 2000, Ky. Acts ch. 430, sec. 9, effectiveJuly 14, 2000. -- Amended 1998, Ky. Acts ch. 100, sec. 8, effective July 15, 1998; and ch. 255, sec. 20, effective July 15, 1998. -- Amended 1996, Ky. Acts ch. 365, sec. 6, effective July 15, 1996. --Amended 1994 Ky. Acts ch. 330, sec. 11, effective July 15, 1994. -- Created 1990 Ky. Acts ch. 418, sec. 3, effective July 13, 1990.