The Federal Child Support Guidelines:
Step-by-Step

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Worksheet 2

Part D
sole custody arrangement
Paying parent's share of special expenses if 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_________
Spousal support received from the other parent	35A_________	B_________
Add lines 34 and 35 in each column	36A_________	B_________
Spousal support paid to the other parent	37A_________	B_________
Annual income for purposes of sharing special expenses (line 36 minus line 37 in each column)	38A_________	B_________
Total annual income of both parents (add lines 38A and 38B)	39_________
Paying parent's proportion of both parents' total annual income (divide line 38A 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 special expenses paid directly by paying parent (if any)	42_________
Annual amount of all special expenses payable to the receiving parent by the paying parent (line 41 minus line 42)	43_________ per year
Monthly amount of special expenses payable to the receiving parent by the paying parent (divide line 43 by 12)	44_________ per month

If you have a split custody arrangement, complete either part E or part F

Complete Part E if you do not pay spousal support to, or do not receive spousal support from, the other parent.

Complete Part F if you pay spousal support to or receive spousal support from the other parent.

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