Chapter 26.19 RCW

CHILD SUPPORT SCHEDULE

Sections
Legislative intent and finding.
Definitions.
Child support economic table.
Quadrennial review of child support guidelines and child support review reportWork group membershipReport to legislature.
Standards for application of the child support schedule.
Veterans' disability pensions, compensation for disability, and aid and attendant care payments.
Worksheets and instructions.
Payments for attendant services in cases of disability.
Standards for establishing lower and upper limits on child support amounts.
Standards for determination of income.
Standards for deviation from the standard calculation.
Allocation of child support obligation between parentsCourt-ordered day care or special child rearing expenses.
Standards for postsecondary educational support awards.
Federal income tax exemptions.


26.19.001
Legislative intent and finding.

The legislature intends, in establishing a child support schedule, to insure that child support orders are adequate to meet a child's basic needs and to provide additional child support commensurate with the parents' income, resources, and standard of living. The legislature also intends that the child support obligation should be equitably apportioned between the parents.
The legislature finds that these goals will be best achieved by the adoption and use of a statewide child support schedule. Use of a statewide schedule will benefit children and their parents by:
(1) Increasing the adequacy of child support orders through the use of economic data as the basis for establishing the child support schedule;
(2) Increasing the equity of child support orders by providing for comparable orders in cases with similar circumstances; and
(3) Reducing the adversarial nature of the proceedings by increasing voluntary settlements as a result of the greater predictability achieved by a uniform statewide child support schedule.
NOTES:
Effective dates1988 c 275: "Except for sections 4, 8, and 9 of this act, this act shall take effect July 1, 1988. Sections 4 and 8 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately [March 24, 1988]." [ 1988 c 275 § 23.]
Severability1988 c 275: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1988 c 275 § 24.]



26.19.011
Definitions.

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Basic child support obligation" means the monthly child support obligation determined from the economic table based on the parties' combined monthly net income and the number of children for whom support is owed.
(2) "Child support schedule" means the standards, economic table, worksheets, and instructions, as defined in this chapter.
(3) "Court" means a superior court judge, court commissioner, and presiding and reviewing officers who administratively determine or enforce child support orders.
(4) "Deviation" means a child support amount that differs from the standard calculation.
(5) "Economic table" means the child support table for the basic support obligation provided in RCW 26.19.020.
(6) "Instructions" means the instructions developed by the administrative office of the courts pursuant to RCW 26.19.050 for use in completing the worksheets.
(7) "Standards" means the standards for determination of child support as provided in this chapter.
(8) "Standard calculation" means the presumptive amount of child support owed as determined from the child support schedule before the court considers any reasons for deviation.
(9) "Support transfer payment" means the amount of money the court orders one parent to pay to another parent or custodian for child support after determination of the standard calculation and deviations. If certain expenses or credits are expected to fluctuate and the order states a formula or percentage to determine the additional amount or credit on an ongoing basis, the term "support transfer payment" does not mean the additional amount or credit.
(10) "Worksheets" means the forms developed by the administrative office of the courts pursuant to RCW 26.19.050 for use in determining the amount of child support.
NOTES:
SeverabilityEffective dateCaptions not law1991 sp.s. c 28: See notes following RCW 26.09.100.



26.19.020
Child support economic table.

*** CHANGE IN 2018 *** (SEE 6334-S.SL) ***

ECONOMIC TABLE
MONTHLY BASIC SUPPORT OBLIGATION
PER CHILD
KEY: A= AGE 0-11 B= AGE 12-18
 
COMBINED
 
 
 
 
 
MONTHLY
ONE
TWO
 
NET
CHILD
CHILDREN
 
INCOME
FAMILY
FAMILY
 
 
 
A
B
A
B
 
 
 
 
 
 
 
 
 
For income less than $1000 the obligation is based upon the resources and living expenses of each household. Minimum support may not be less than $50 per child per month except when allowed by RCW 26.19.065(2).
1000
 
220
272
171
211
 
1100
 
242
299
188
232
 
1200
 
264
326
205
253
 
1300
 
285
352
221
274
 
1400
 
307
379
238
294
 
1500
 
327
404
254
313
 
1600
 
347
428
269
333
 
1700
 
367
453
285
352
 
1800
 
387
478
300
371
 
1900
 
407
503
316
390
 
2000
 
427
527
331
409
 
2100
 
447
552
347
429
 
2200
 
467
577
362
448
 
2300
 
487
601
378
467
 
2400
 
506
626
393
486
 
2500
 
526
650
408
505
 
2600
 
534
661
416
513
 
2700
 
542
670
421
520
 
2800
 
549
679
427
527
 
2900
 
556
686
431
533
 
3000
 
561
693
436
538
 
3100
 
566
699
439
543
 
3200
 
569
704
442
546
 
3300
 
573
708
445
549
 
3400
 
574
710
446
551
 
3500
 
575
711
447
552
 
3600
 
577
712
448
553
 
3700
 
578
713
449
554
 
3800
 
581
719
452
558
 
3900
 
596
736
463
572
 
4000
 
609
753
473
584
 
4100
 
623
770
484
598
 
4200
 
638
788
495
611
 
4300
 
651
805
506
625
 
4400
 
664
821
516
637
 
4500
 
677
836
525
649
 
4600
 
689
851
535
661
 
4700
 
701
866
545
673
 
4800
 
713
882
554
685
 
4900
 
726
897
564
697
 
5000
 
738
912
574
708
 
5100
 
751
928
584
720
 
5200
 
763
943
593
732
 
5300
 
776
959
602
744
 
5400
 
788
974
612
756
 
5500
 
800
989
622
768
 
5600
 
812
1004
632
779
 
5700
 
825
1019
641
791
 
5800
 
837
1035
650
803
 
5900
 
850
1050
660
815
 
6000
 
862
1065
670
827
 
6100
 
875
1081
680
839
 
6200
 
887
1096
689
851
 
6300
 
899
1112
699
863
 
6400
 
911
1127
709
875
 
6500
 
924
1142
718
887
 
6600
 
936
1157
728
899
 
6700
 
949
1172
737
911
 
6800
 
961
1188
747
923
 
6900
 
974
1203
757
935
 
7000
 
986
1218
767
946
 
7100
 
998
1233
776
958
 
7200
 
1009
1248
785
971
 
7300
 
1021
1262
794
982
 
7400
 
1033
1276
803
993
 
7500
 
1044
1290
812
1004
 
7600
 
1055
1305
821
1015
 
7700
 
1067
1319
830
1026
 
7800
 
1078
1333
839
1037
 
7900
 
1089
1346
848
1048
 
8000
 
1100
1360
857
1059
 
8100
 
1112
1374
865
1069
 
8200
 
1123
1387
874
1080
 
8300
 
1134
1401
882
1091
 
8400
 
1144
1414
891
1101
 
8500
 
1155
1428
899
1112
 
8600
 
1166
1441
908
1122
 
8700
 
1177
1454
916
1133
 
8800
 
1187
1467
925
1143
 
8900
 
1198
1481
933
1153
 
9000
 
1208
1493
941
1163
 
9100
 
1219
1506
949
1173
 
9200
 
1229
1519
957
1183
 
9300
 
1239
1532
966
1193
 
9400
 
1250
1545
974
1203
 
9500
 
1260
1557
982
1213
 
9600
 
1270
1570
989
1223
 
9700
 
1280
1582
997
1233
 
9800
 
1290
1594
1005
1242
 
9900
 
1300
1606
1013
1252
 
10000
 
1310
1619
1021
1262
 
10100
 
1319
1631
1028
1271
 
10200
 
1329
1643
1036
1281
 
10300
 
1339
1655
1044
1290
 
10400
 
1348
1666
1051
1299
 
10500
 
1358
1678
1059
1308
 
10600
 
1367
1690
1066
1318
 
10700
 
1377
1701
1073
1327
 
10800
 
1386
1713
1081
1336
 
10900
 
1395
1724
1088
1345
 
11000
 
1404
1736
1095
1354
 
11100
 
1413
1747
1102
1363
 
11200
 
1422
1758
1110
1371
 
11300
 
1431
1769
1117
1380
 
11400
 
1440
1780
1124
1389
 
11500
 
1449
1791
1131
1398
 
11600
 
1458
1802
1138
1406
 
11700
 
1467
1813
1145
1415
 
11800
 
1475
1823
1151
1423
 
11900
 
1484
1834
1158
1431
 
12000
 
1492
1844
1165
1440
 
COMBINED
 
 
 
MONTHLY
THREE
FOUR
FIVE
NET
CHILDREN
CHILDREN
CHILDREN
INCOME
FAMILY
FAMILY
FAMILY
 
A
B
A
B
A
B
 
 
 
 
 
 
 
 
 
 
For income less than $1000 the obligation is based upon the resources and living expenses of each household. Minimum support may not be less than $50 per child per month except when allowed by RCW 26.19.065(2).
1000
 
143
177
121
149
105
130
1100
 
157
194
133
164
116
143
1200
 
171
211
144
179
126
156
1300
 
185
228
156
193
136
168
1400
 
199
246
168
208
147
181
1500
 
212
262
179
221
156
193
1600
 
225
278
190
235
166
205
1700
 
238
294
201
248
175
217
1800
 
251
310
212
262
185
228
1900
 
264
326
223
275
194
240
2000
 
277
342
234
289
204
252
2100
 
289
358
245
303
213
264
2200
 
302
374
256
316
223
276
2300
 
315
390
267
330
233
288
2400
 
328
406
278
343
242
299
2500
 
341
421
288
356
251
311
2600
 
346
428
293
362
256
316
2700
 
351
435
298
368
259
321
2800
 
356
440
301
372
262
324
2900
 
360
445
305
376
266
328
3000
 
364
449
308
380
268
331
3100
 
367
453
310
383
270
334
3200
 
369
457
312
386
272
336
3300
 
371
459
314
388
273
339
3400
 
372
460
315
389
274
340
3500
 
373
461
316
390
275
341
3600
 
374
462
317
391
276
342
3700
 
375
463
318
392
277
343
3800
 
377
466
319
394
278
344
3900
 
386
477
326
404
284
352
4000
 
395
488
334
413
291
360
4100
 
404
500
341
422
298
368
4200
 
413
511
350
431
305
377
4300
 
422
522
357
441
311
385
4400
 
431
532
364
449
317
392
4500
 
438
542
371
458
323
400
4600
 
446
552
377
467
329
407
4700
 
455
562
384
475
335
414
4800
 
463
572
391
483
341
422
4900
 
470
581
398
491
347
429
5000
 
479
592
404
500
353
437
5100
 
487
602
411
509
359
443
5200
 
494
611
418
517
365
451
5300
 
503
621
425
525
371
458
5400
 
511
632
432
533
377
466
5500
 
518
641
439
542
383
473
5600
 
527
651
446
551
389
480
5700
 
535
661
452
559
395
488
5800
 
543
671
459
567
401
495
5900
 
551
681
466
575
407
502
6000
 
559
691
473
584
413
509
6100
 
567
701
479
593
418
517
6200
 
575
710
486
601
424
524
6300
 
583
721
493
609
430
532
6400
 
591
731
500
617
436
539
6500
 
599
740
506
626
442
546
6600
 
607
750
513
635
448
554
6700
 
615
761
520
643
454
561
6800
 
623
770
527
651
460
568
6900
 
631
780
533
659
466
575
7000
 
639
790
540
668
472
583
7100
 
647
800
547
677
478
591
7200
 
654
809
554
684
484
598
7300
 
662
818
560
693
490
605
7400
 
670
828
567
701
496
613
7500
 
677
837
574
709
502
620
7600
 
685
846
581
718
507
627
7700
 
692
855
587
726
513
634
7800
 
700
865
594
734
519
642
7900
 
707
874
601
742
525
649
8000
 
714
883
607
750
531
656
8100
 
722
892
614
759
536
663
8200
 
729
901
620
767
542
670
8300
 
736
910
627
775
548
677
8400
 
743
919
633
783
553
684
8500
 
750
928
640
791
559
691
8600
 
758
936
646
799
565
698
8700
 
765
945
653
807
570
705
8800
 
772
954
659
815
576
712
8900
 
779
962
665
822
582
719
9000
 
786
971
672
830
587
726
9100
 
792
980
678
838
593
732
9200
 
799
988
684
846
598
739
9300
 
806
996
691
854
604
746
9400
 
813
1005
697
861
609
753
9500
 
820
1013
703
869
614
759
9600
 
826
1021
709
877
620
766
9700
 
833
1030
716
884
625
773
9800
 
840
1038
722
892
631
779
9900
 
846
1046
728
900
636
786
10000
 
853
1054
734
907
641
793
10100
 
859
1062
740
915
647
799
10200
 
866
1070
746
922
652
806
10300
 
872
1078
752
930
657
812
10400
 
879
1086
758
937
662
819
10500
 
885
1094
764
944
668
825
10600
 
891
1102
770
952
673
832
10700
 
898
1109
776
959
678
838
10800
 
904
1117
782
966
683
844
10900
 
910
1125
788
974
688
851
11000
 
916
1132
794
981
693
857
11100
 
922
1140
799
988
698
863
11200
 
928
1147
805
995
703
869
11300
 
934
1155
811
1002
708
876
11400
 
940
1162
817
1009
714
882
11500
 
946
1170
822
1017
719
888
11600
 
952
1177
828
1024
723
894
11700
 
958
1184
834
1031
728
900
11800
 
964
1191
839
1038
733
906
11900
 
970
1199
845
1045
738
912
12000
 
975
1206
851
1051
743
919
The economic table is presumptive for combined monthly net incomes up to and including twelve thousand dollars. When combined monthly net income exceeds twelve thousand dollars, the court may exceed the presumptive amount of support set for combined monthly net incomes of twelve thousand dollars upon written findings of fact.
NOTES:
Effective date2009 c 84: "This act takes effect October 1, 2009." [ 2009 c 84 § 6.]
SeverabilityEffective dateCaptions not law1991 c 367: See notes following RCW 26.09.015.
Effective datesSeverability1990 1st ex.s. c 2: See notes following RCW 26.09.100.
Effective date1989 c 175: See note following RCW 34.05.010.
Effective datesSeverability1988 c 275: See notes following RCW 26.19.001.



26.19.025
Quadrennial review of child support guidelines and child support review report—Work group membership—Report to legislature.

(1) Beginning in 2011 and every four years thereafter, the division of child support shall convene a work group to review the child support guidelines and the child support review report prepared under RCW * 26.19.026 and 26.18.210 and determine if the application of the child support guidelines results in appropriate support orders. Membership of the work group shall be determined as provided in this subsection.
(a) The president of the senate shall appoint one member from each of the two largest caucuses of the senate;
(b) The speaker of the house of representatives shall appoint one member from each of the two largest caucuses of the house of representatives;
(c) The governor, in consultation with the division of child support, shall appoint the following members:
(i) The director of the division of child support;
(ii) A professor of law specializing in family law;
(iii) A representative from the Washington state bar association's family law executive committee;
(iv) An economist;
(v) A representative of the tribal community;
(vi) Two representatives from the superior court judges' association, including a superior court judge and a court commissioner who is familiar with child support issues;
(vii) A representative from the administrative office of the courts;
(viii) A prosecutor appointed by the Washington association of prosecuting attorneys;
(ix) A representative from legal services;
(x) Three noncustodial parents, each of whom may be a representative of an advocacy group, an attorney, or an individual, with at least one representing the interests of low-income, noncustodial parents;
(xi) Three custodial parents, each of whom may be a representative of an advocacy group, an attorney, or an individual, with at least one representing the interests of low-income, custodial parents; and
(xii) An administrative law judge appointed by the office of administrative hearings.
(2) Appointments to the work group shall be made by December 1, 2010, and every four years thereafter. The governor shall appoint the chair from among the work group membership.
(3) The division of child support shall provide staff support to the work group, and shall carefully consider all input received from interested organizations and individuals during the review process.
(4) The work group may form an executive committee, create subcommittees, designate alternative representatives, and define other procedures, as needed, for operation of the work group.
(5) Legislative members of the work group shall be reimbursed for travel expenses under RCW 44.04.120. Nonlegislative members, except those representing an employee or organization, are entitled to be reimbursed for travel expenses in accordance with RCW 43.03.050 and 43.03.060.
(6) By October 1, 2011, and every four years thereafter, the work group shall report its findings and recommendations to the legislature, including recommendations for legislative action, if necessary.
NOTES:
*Reviser's note: RCW 26.19.026 expired July 1, 2011.
Findings2007 c 313: "Federal law requires the states to periodically review and update their child support guidelines. Accurate and consistent reporting of the terms of child support orders entered by the courts or administrative agencies in Washington state is necessary in order to accomplish a review of the child support guidelines. In addition, a process for review of the guidelines should be established to ensure the integrity of any reviews undertaken to comply with federal law." [ 2007 c 313 § 1.]
SeverabilityEffective dateCaptions not law1991 c 367: See notes following RCW 26.09.015.



26.19.035
Standards for application of the child support schedule.

(1) Application of the child support schedule. The child support schedule shall be applied:
(a) In each county of the state;
(b) In judicial and administrative proceedings under this title or Title 13 or 74 RCW;
(c) In all proceedings in which child support is determined or modified;
(d) In setting temporary and permanent support;
(e) In automatic modification provisions or decrees entered pursuant to RCW 26.09.100; and
(f) In addition to proceedings in which child support is determined for minors, to adult children who are dependent on their parents and for whom support is ordered pursuant to RCW 26.09.100.
The provisions of this chapter for determining child support and reasons for deviation from the standard calculation shall be applied in the same manner by the court, presiding officers, and reviewing officers.
(2) Written findings of fact supported by the evidence. An order for child support shall be supported by written findings of fact upon which the support determination is based and shall include reasons for any deviation from the standard calculation and reasons for denial of a party's request for deviation from the standard calculation. The court shall enter written findings of fact in all cases whether or not the court: (a) Sets the support at the presumptive amount, for combined monthly net incomes below five thousand dollars; (b) sets the support at an advisory amount, for combined monthly net incomes between five thousand and seven thousand dollars; or (c) deviates from the presumptive or advisory amounts.
(3) Completion of worksheets. Worksheets in the form developed by the administrative office of the courts shall be completed under penalty of perjury and filed in every proceeding in which child support is determined. The court shall not accept incomplete worksheets or worksheets that vary from the worksheets developed by the administrative office of the courts.
(4) Court review of the worksheets and order. The court shall review the worksheets and the order setting support for the adequacy of the reasons set forth for any deviation or denial of any request for deviation and for the adequacy of the amount of support ordered. Each order shall state the amount of child support calculated using the standard calculation and the amount of child support actually ordered. Worksheets shall be attached to the decree or order or if filed separately shall be initialed or signed by the judge and filed with the order.
NOTES:
SeverabilityEffective dateCaptions not law1991 c 367: See notes following RCW 26.09.015.



26.19.045
Veterans' disability pensions, compensation for disability, and aid and attendant care payments.

Veterans' disability pensions or regular compensation for disability incurred in or aggravated by service in the United States armed forces paid by the veterans' administration shall be disclosed to the court. The court may consider either type of compensation as disposable income for purposes of calculating the child support obligation. Aid and attendant care payments to prevent hospitalization paid by the veterans' administration solely to provide physical home care for a disabled veteran, and special medical compensation paid under 38 U.S.C. Sec. 314 (k) through (r) to provide either special care or special aids, or both, to assist with routine daily functions shall also be disclosed. The court may not include either aid and attendant care or special medical compensation payments in gross income for purposes of calculating the child support obligation or for purposes of deviating from the standard calculation.
NOTES:
SeverabilityEffective dateCaptions not law1991 c 367: See notes following RCW 26.09.015.



26.19.050
Worksheets and instructions.

(1) The administrative office of the courts shall develop and adopt worksheets and instructions to assist the parties and courts in establishing the appropriate child support level and apportionment of support. The administrative office of the courts shall attempt to the greatest extent possible to make the worksheets and instructions understandable by persons who are not represented by legal counsel.
(2) The administrative office of the courts shall develop and adopt standards for the printing of worksheets and shall establish a process for certifying printed worksheets. The administrator may maintain a register of sources for approved worksheets.
(3) The administrative office of the courts should explore methods to assist pro se parties and judges in the courtroom to calculate support payments through automated software, equipment, or personal assistance.
NOTES:
Effective datesSeverability1990 1st ex.s. c 2: See notes following RCW 26.09.100.
Effective datesSeverability1988 c 275: See notes following RCW 26.19.001.



26.19.055
Payments for attendant services in cases of disability.

Payments from any source, other than veterans' aid and attendance allowances or special medical compensation paid under 38 U.S.C. Sec. 314 (k) through (r), for services provided by an attendant in case of a disability when the disability necessitates the hiring of the services of an attendant shall be disclosed but shall not be included in gross income and shall not be a reason to deviate from the standard calculation.
NOTES:
SeverabilityEffective dateCaptions not law1991 c 367: See notes following RCW 26.09.015.



26.19.065
Standards for establishing lower and upper limits on child support amounts.

*** CHANGE IN 2018 *** (SEE 6334-S.SL) ***

(1) Limit at forty-five percent of a parent's net income. Neither parent's child support obligation owed for all his or her biological or legal children may exceed forty-five percent of net income except for good cause shown.
(a) Each child is entitled to a pro rata share of the income available for support, but the court only applies the pro rata share to the children in the case before the court.
(b) Before determining whether to apply the forty-five percent limitation, the court must consider whether it would be unjust to apply the limitation after considering the best interests of the child and the circumstances of each parent. Such circumstances include, but are not limited to, leaving insufficient funds in the custodial parent's household to meet the basic needs of the child, comparative hardship to the affected households, assets or liabilities, and any involuntary limits on either parent's earning capacity including incarceration, disabilities, or incapacity.
(c) Good cause includes, but is not limited to, possession of substantial wealth, children with day care expenses, special medical need, educational need, psychological need, and larger families.
(2) Presumptive minimum support obligation. (a) When a parent's monthly net income is below one hundred twenty-five percent of the federal poverty guideline, a support order of not less than fifty dollars per child per month shall be entered unless the obligor parent establishes that it would be unjust to do so in that particular case. The decision whether there is a sufficient basis to deviate below the presumptive minimum payment must take into consideration the best interests of the child and the circumstances of each parent. Such circumstances can include leaving insufficient funds in the custodial parent's household to meet the basic needs of the child, comparative hardship to the affected households, assets or liabilities, and earning capacity.
(b) The basic support obligation of the parent making the transfer payment, excluding health care, day care, and special child-rearing expenses, shall not reduce his or her net income below the self-support reserve of one hundred twenty-five percent of the federal poverty level, except for the presumptive minimum payment of fifty dollars per child per month or when it would be unjust to apply the self-support reserve limitation after considering the best interests of the child and the circumstances of each parent. Such circumstances include, but are not limited to, leaving insufficient funds in the custodial parent's household to meet the basic needs of the child, comparative hardship to the affected households, assets or liabilities, and earning capacity. This section shall not be construed to require monthly substantiation of income.
(3) Income above twelve thousand dollars. The economic table is presumptive for combined monthly net incomes up to and including twelve thousand dollars. When combined monthly net income exceeds twelve thousand dollars, the court may exceed the presumptive amount of support set for combined monthly net incomes of twelve thousand dollars upon written findings of fact.
NOTES:
Effective date2009 c 84: See note following RCW 26.19.020.
SeverabilityEffective dateCaptions not law1991 c 367: See notes following RCW 26.09.015.



26.19.071
Standards for determination of income.

(1) Consideration of all income. All income and resources of each parent's household shall be disclosed and considered by the court when the court determines the child support obligation of each parent. Only the income of the parents of the children whose support is at issue shall be calculated for purposes of calculating the basic support obligation. Income and resources of any other person shall not be included in calculating the basic support obligation.
(2) Verification of income. Tax returns for the preceding two years and current paystubs shall be provided to verify income and deductions. Other sufficient verification shall be required for income and deductions which do not appear on tax returns or paystubs.
(3) Income sources included in gross monthly income. Except as specifically excluded in subsection (4) of this section, monthly gross income shall include income from any source, including:
(a) Salaries;
(b) Wages;
(c) Commissions;
(d) Deferred compensation;
(e) Overtime, except as excluded for income in subsection (4)(i) of this section;
(f) Contract-related benefits;
(g) Income from second jobs, except as excluded for income in subsection (4)(i) of this section;
(h) Dividends;
(i) Interest;
(j) Trust income;
(k) Severance pay;
(l) Annuities;
(m) Capital gains;
(n) Pension retirement benefits;
(o) Workers' compensation;
(p) Unemployment benefits;
(q) Maintenance actually received;
(r) Bonuses;
(s) Social security benefits;
(t) Disability insurance benefits; and
(u) Income from self-employment, rent, royalties, contracts, proprietorship of a business, or joint ownership of a partnership or closely held corporation.
(4) Income sources excluded from gross monthly income. The following income and resources shall be disclosed but shall not be included in gross income:
(a) Income of a new spouse or new domestic partner or income of other adults in the household;
(b) Child support received from other relationships;
(c) Gifts and prizes;
(d) Temporary assistance for needy families;
(e) Supplemental security income;
(f) Aged, blind, or disabled assistance benefits;
(g) Pregnant women assistance benefits;
(h) Food stamps; and
(i) Overtime or income from second jobs beyond forty hours per week averaged over a twelve-month period worked to provide for a current family's needs, to retire past relationship debts, or to retire child support debt, when the court finds the income will cease when the party has paid off his or her debts.
Receipt of income and resources from temporary assistance for needy families, supplemental security income, aged, blind, or disabled assistance benefits, and food stamps shall not be a reason to deviate from the standard calculation.
(5) Determination of net income. The following expenses shall be disclosed and deducted from gross monthly income to calculate net monthly income:
(a) Federal and state income taxes;
(b) Federal insurance contributions act deductions;
(c) Mandatory pension plan payments;
(d) Mandatory union or professional dues;
(e) State industrial insurance premiums;
(f) Court-ordered maintenance to the extent actually paid;
(g) Up to five thousand dollars per year in voluntary retirement contributions actually made if the contributions show a pattern of contributions during the one-year period preceding the action establishing the child support order unless there is a determination that the contributions were made for the purpose of reducing child support; and
(h) Normal business expenses and self-employment taxes for self-employed persons. Justification shall be required for any business expense deduction about which there is disagreement.
Items deducted from gross income under this subsection shall not be a reason to deviate from the standard calculation.
(6) Imputation of income. The court shall impute income to a parent when the parent is voluntarily unemployed or voluntarily underemployed. The court shall determine whether the parent is voluntarily underemployed or voluntarily unemployed based upon that parent's work history, education, health, and age, or any other relevant factors. A court shall not impute income to a parent who is gainfully employed on a full-time basis, unless the court finds that the parent is voluntarily underemployed and finds that the parent is purposely underemployed to reduce the parent's child support obligation. Income shall not be imputed for an unemployable parent. Income shall not be imputed to a parent to the extent the parent is unemployed or significantly underemployed due to the parent's efforts to comply with court-ordered reunification efforts under chapter 13.34 RCW or under a voluntary placement agreement with an agency supervising the child. In the absence of records of a parent's actual earnings, the court shall impute a parent's income in the following order of priority:
(a) Full-time earnings at the current rate of pay;
(b) Full-time earnings at the historical rate of pay based on reliable information, such as employment security department data;
(c) Full-time earnings at a past rate of pay where information is incomplete or sporadic;
(d) Full-time earnings at minimum wage in the jurisdiction where the parent resides if the parent has a recent history of minimum wage earnings, is recently coming off public assistance, aged, blind, or disabled assistance benefits, pregnant women assistance benefits, essential needs and housing support, supplemental security income, or disability, has recently been released from incarceration, or is a high school student;
(e) Median net monthly income of year-round full-time workers as derived from the United States bureau of census, current population reports, or such replacement report as published by the bureau of census.
NOTES:
FindingsIntent2011 1st sp.s. c 36: See RCW 74.62.005.
Effective date2011 1st sp.s. c 36: See note following RCW 74.62.005.
FindingsIntentShort titleEffective date2010 1st sp.s. c 8: See notes following RCW 74.04.225.
Effective date2009 c 84: See note following RCW 26.19.020.
Part headings not lawSeverability2008 c 6: See RCW 26.60.900 and 26.60.901.
SeverabilityEffective dateCaptions not law1991 sp.s. c 28: See notes following RCW 26.09.100.



26.19.075
Standards for deviation from the standard calculation.

(1) Reasons for deviation from the standard calculation include but are not limited to the following:
(a) Sources of income and tax planning. The court may deviate from the standard calculation after consideration of the following:
(i) Income of a new spouse or new domestic partner if the parent who is married to the new spouse or in a partnership with a new domestic partner is asking for a deviation based on any other reason. Income of a new spouse or new domestic partner is not, by itself, a sufficient reason for deviation;
(ii) Income of other adults in the household if the parent who is living with the other adult is asking for a deviation based on any other reason. Income of the other adults in the household is not, by itself, a sufficient reason for deviation;
(iii) Child support actually received from other relationships;
(iv) Gifts;
(v) Prizes;
(vi) Possession of wealth, including but not limited to savings, investments, real estate holdings and business interests, vehicles, boats, pensions, bank accounts, insurance plans, or other assets;
(vii) Extraordinary income of a child;
(viii) Tax planning considerations. A deviation for tax planning may be granted only if the child would not receive a lesser economic benefit due to the tax planning; or
(ix) Income that has been excluded under *RCW 26.19.071(4)(h) if the person earning that income asks for a deviation for any other reason.
(b) Nonrecurring income. The court may deviate from the standard calculation based on a finding that a particular source of income included in the calculation of the basic support obligation is not a recurring source of income. Depending on the circumstances, nonrecurring income may include overtime, contract-related benefits, bonuses, or income from second jobs. Deviations for nonrecurring income shall be based on a review of the nonrecurring income received in the previous two calendar years.
(c) Debt and high expenses. The court may deviate from the standard calculation after consideration of the following expenses:
(i) Extraordinary debt not voluntarily incurred;
(ii) A significant disparity in the living costs of the parents due to conditions beyond their control;
(iii) Special needs of disabled children;
(iv) Special medical, educational, or psychological needs of the children; or
(v) Costs incurred or anticipated to be incurred by the parents in compliance with court-ordered reunification efforts under chapter 13.34 RCW or under a voluntary placement agreement with an agency supervising the child.
(d) Residential schedule. The court may deviate from the standard calculation if the child spends a significant amount of time with the parent who is obligated to make a support transfer payment. The court may not deviate on that basis if the deviation will result in insufficient funds in the household receiving the support to meet the basic needs of the child or if the child is receiving temporary assistance for needy families. When determining the amount of the deviation, the court shall consider evidence concerning the increased expenses to a parent making support transfer payments resulting from the significant amount of time spent with that parent and shall consider the decreased expenses, if any, to the party receiving the support resulting from the significant amount of time the child spends with the parent making the support transfer payment.
(e) Children from other relationships. The court may deviate from the standard calculation when either or both of the parents before the court have children from other relationships to whom the parent owes a duty of support.
(i) The child support schedule shall be applied to the mother, father, and children of the family before the court to determine the presumptive amount of support.
(ii) Children from other relationships shall not be counted in the number of children for purposes of determining the basic support obligation and the standard calculation.
(iii) When considering a deviation from the standard calculation for children from other relationships, the court may consider only other children to whom the parent owes a duty of support. The court may consider court-ordered payments of child support for children from other relationships only to the extent that the support is actually paid.
(iv) When the court has determined that either or both parents have children from other relationships, deviations under this section shall be based on consideration of the total circumstances of both households. All child support obligations paid, received, and owed for all children shall be disclosed and considered.
(2) All income and resources of the parties before the court, new spouses or new domestic partners, and other adults in the households shall be disclosed and considered as provided in this section. The presumptive amount of support shall be determined according to the child support schedule. Unless specific reasons for deviation are set forth in the written findings of fact and are supported by the evidence, the court shall order each parent to pay the amount of support determined by using the standard calculation.
(3) The court shall enter findings that specify reasons for any deviation or any denial of a party's request for any deviation from the standard calculation made by the court. The court shall not consider reasons for deviation until the court determines the standard calculation for each parent.
(4) When reasons exist for deviation, the court shall exercise discretion in considering the extent to which the factors would affect the support obligation.
(5) Agreement of the parties is not by itself adequate reason for any deviations from the standard calculation.
NOTES:
*Reviser's note: RCW 26.19.071 was amended by 2011 1st sp.s. c 36 § 14, changing subsection (4)(h) to subsection (4)(i).
Effective date2009 c 84: See note following RCW 26.19.020.
Part headings not lawSeverability2008 c 6: See RCW 26.60.900 and 26.60.901.
SeverabilityEffective dateCaptions not law1991 sp.s. c 28: See notes following RCW 26.09.100.



26.19.080
Allocation of child support obligation between parents—Court-ordered day care or special child rearing expenses.

(1) The basic child support obligation derived from the economic table shall be allocated between the parents based on each parent's share of the combined monthly net income.
(2) Health care costs are not included in the economic table. Monthly health care costs shall be shared by the parents in the same proportion as the basic child support obligation. Health care costs shall include, but not be limited to, medical, dental, orthodontia, vision, chiropractic, mental health treatment, prescription medications, and other similar costs for care and treatment.
(3) Day care and special child rearing expenses, such as tuition and long-distance transportation costs to and from the parents for visitation purposes, are not included in the economic table. These expenses shall be shared by the parents in the same proportion as the basic child support obligation. If an obligor pays court or administratively ordered day care or special child rearing expenses that are not actually incurred, the obligee must reimburse the obligor for the overpayment if the overpayment amounts to at least twenty percent of the obligor's annual day care or special child rearing expenses. The obligor may institute an action in the superior court or file an application for an adjudicative hearing with the department of social and health services for reimbursement of day care and special child rearing expense overpayments that amount to twenty percent or more of the obligor's annual day care and special child rearing expenses. Any ordered overpayment reimbursement shall be applied first as an offset to child support arrearages of the obligor. If the obligor does not have child support arrearages, the reimbursement may be in the form of a direct reimbursement by the obligee or a credit against the obligor's future support payments. If the reimbursement is in the form of a credit against the obligor's future child support payments, the credit shall be spread equally over a twelve-month period. Absent agreement of the obligee, nothing in this section entitles an obligor to pay more than his or her proportionate share of day care or other special child rearing expenses in advance and then deduct the overpayment from future support transfer payments.
(4) The court may exercise its discretion to determine the necessity for and the reasonableness of all amounts ordered in excess of the basic child support obligation.
NOTES:
Effective date2009 c 84: See note following RCW 26.19.020.
Effective datesSeverability1990 1st ex.s. c 2: See notes following RCW 26.09.100.



26.19.090
Standards for postsecondary educational support awards.

(1) The child support schedule shall be advisory and not mandatory for postsecondary educational support.
(2) When considering whether to order support for postsecondary educational expenses, the court shall determine whether the child is in fact dependent and is relying upon the parents for the reasonable necessities of life. The court shall exercise its discretion when determining whether and for how long to award postsecondary educational support based upon consideration of factors that include but are not limited to the following: Age of the child; the child's needs; the expectations of the parties for their children when the parents were together; the child's prospects, desires, aptitudes, abilities or disabilities; the nature of the postsecondary education sought; and the parents' level of education, standard of living, and current and future resources. Also to be considered are the amount and type of support that the child would have been afforded if the parents had stayed together.
(3) The child must enroll in an accredited academic or vocational school, must be actively pursuing a course of study commensurate with the child's vocational goals, and must be in good academic standing as defined by the institution. The court-ordered postsecondary educational support shall be automatically suspended during the period or periods the child fails to comply with these conditions.
(4) The child shall also make available all academic records and grades to both parents as a condition of receiving postsecondary educational support. Each parent shall have full and equal access to the postsecondary education records as provided in RCW 26.09.225.
(5) The court shall not order the payment of postsecondary educational expenses beyond the child's twenty-third birthday, except for exceptional circumstances, such as mental, physical, or emotional disabilities.
(6) The court shall direct that either or both parents' payments for postsecondary educational expenses be made directly to the educational institution if feasible. If direct payments are not feasible, then the court in its discretion may order that either or both parents' payments be made directly to the child if the child does not reside with either parent. If the child resides with one of the parents the court may direct that the parent making the support transfer payments make the payments to the child or to the parent who has been receiving the support transfer payments.
NOTES:
SeverabilityEffective dateCaptions not law1991 sp.s. c 28: See notes following RCW 26.09.100.
Effective datesSeverability1990 1st ex.s. c 2: See notes following RCW 26.09.100.



26.19.100
Federal income tax exemptions.

The parties may agree which parent is entitled to claim the child or children as dependents for federal income tax exemptions. The court may award the exemption or exemptions and order a party to sign the federal income tax dependency exemption waiver. The court may divide the exemptions between the parties, alternate the exemptions between the parties, or both.
NOTES:
Effective datesSeverability1990 1st ex.s. c 2: See notes following RCW 26.09.100.
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