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The Federal Child Support Guidelines:
Step-by-Step

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Worksheet 2

Part E
split custody arrangement
Parents' share of special expenses if neither 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_________

Note: There are no lines 35 to 38 in part E.

Total annual income of both parents (add lines 34A and 34B)

39_________

Parent's proportion of both parents' total annual income (for line 40A, divide line 34A by line 39; for line 40B, divide line 34B 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 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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