The Federal Child Support Guidelines:
Step-by-Step

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Worksheet 2

Part F
split custody arrangement
Share of special expenses if one of you pays spousal support to the other parent

Note: Parts E and F use the terms parent A and parent B to help you and the other parent keep track of your information. These terms could apply to either of you.

	Parent A	Parent B
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_________
Parent's proportion of both parents' total annual income (for line 40A, divide line 38A by line 39; for line 40B, divide line 38B by line 39—the result will usually be in decimal form, for example, 0.66)	40A_________	B_________
Amount of parent's share of special expenses (multiply line 40 by line 33)	41A_________	B_________
Real (net) cost of all special expenses paid directly by each parent	42A_________	B_________
Annual amount of all special expenses payable by each parent (line 41 minus line 42)	43A_________	B_________
Amount payable monthly (divide line 43 by 12 for each parent)	44A_________	B_________

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