Child Support Guideline - Colorado
JDF 1822 R1/11 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY Page 2 of 11
number of overnights per year earns $850.00 or more, but less than $1,850.00 per month, he or she is eligible
for a low income adjustment. The parent pays a basic minimum amount, depending on the number of children,
and pays an additional 40% of every dollar between $900.00 and $1,850.00 of monthly income. If the low
income adjustment results in a child support award that exceeds the amount in the schedule, the schedule
amount should be entered.
The Guideline provides calculated amounts of child support to a combined adjusted gross income level of
$20,000.00 per month ($240,000.00 per year). For cases that exceed this level, the court may decide on a case-
by-case basis, but may not order less than the amount on the schedule for $20,00 0.00.
III. DETERMINATION OF CHILD SUPPORT AMOUNT
To calculate child support for children who are under 19 or still in high school, or disabled, use: Worksheet A
when physical care is for 273 or more overnights per year; Worksheet B if shared physical care [see (4)(J)
below].
(A) Income
1. Definition. For purposes of this Guideline, “income” is defined as actual gross income of the
parent, if employed to full capacity or potential income if unemployed or underemployed. Gross income
of each parent should be determined as specified below and entered on Line 1 of the appropriate
worksheet.
2. Gross income. Gross income includes income from any source and includes, but is not limited to,
income from salaries; wages, including tips declared by the individual for purposes of reporting to the
federal internal revenue service or tips imputed to bring the employee’s gross earnings to the minimum
wage for the number of hours worked, whichever is greater; commissions; payments received as an
independent contractor for labor or services; bonuses; dividends; severance pay; pensions and
retirement benefits; royalties; rents; interest; trust income; annuities; capital gains; and moneys drawn
by a self-employed individual for personal use; social security benefits, including social security
benefits actually received by a parent as a result of the disability of that parent or as the result of the
death of the minor child’s stepparent; workers’ compensation benefits; unemployment insurance
benefits; disability insurance benefits; funds held in or payable from any health, accident, disability, or
casualty insurance to the extent that such insurance replaces wages or provides income in lieu of
wages; monetary gifts; monetary prizes, excluding lottery winnings not required by the rules of the
Colorado Lottery Commission to be paid only at the lottery office; taxable distributions from general
partnerships, limited partnerships, closely held corporations, or limited liablity companies; alimony or
maintenance received; and overtime pay only if the overtime is required by the employer as a condition
of the employment.
For income from self-employment, rents, royalties, proprietorship of a business, or joint ownership of a
partnership or closely held corporation, gross income is defined as gross receipts minus ordinary and
necessary expenses required to produce such income. “Ordinary and necessary expenses” does not include
amounts allowable by the Internal Revenue Service for the accelerated component of depreciation expenses
or investment tax credits or any other business expenses determined by the court to be inappropriate for
determining gross income for purposes of calculating child support. In general, income and expenses from
self-employment or operation of a business should 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 reimbursements or in-kind payments
received by a parent in the course of employment, self employment, or operation of a business shall be
counted as income if they are significant and redu ce personal living expenses.
Gross income does not include benefits received from means-tested public assistance programs, including but
not limited to assistance provided under the Colorado Works Program, Supplemental Security Income (SSI),
Food Stamps, and General Assistance. Gross income does not include child support payments received;
social security benefits received by a minor child or on behalf of a minor child as a result of the death or
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