The Federal Child Support Guidelines:
Step-by-Step

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Worksheet 2

Part C
sole custody arrangement
Paying parent's share of special expenses if no spousal support is being paid to the other parent

	Parent paying child support	Parent receiving child support
Annual income (from Worksheet 1, line 18)	34A_________	B_________
Note: Part C does not have lines 35 to 38.
Total annual income of both parents (add lines 34A and 34B)	39_________
Paying parent's proportion of both parents' total annual income (divide line 34A by line 39—the result will usually be in decimal form, for example, 0.66)	40_________
Amount of paying parent's share of special expenses (multiply line 40 by line 33)	41_________
Real (net) cost of all special expenses paid directly by paying parent (if any)	42_________
Annual amount of special expenses payable to the receiving parent by the paying parent (line 41 minus line 42)	43_________ a year
Monthly amount of special expenses payable to the receiving parent by the paying parent (divide line 43 by 12)	44_________  a month

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