Chapter 26.19 RCW

CHILD SUPPORT SCHEDULE

Sections

26.19.001Legislative intent and finding.
26.19.011Definitions.
26.19.020Child support economic table.
26.19.025Quadrennial review of child support guidelines and child support review reportWork group membershipReport to legislature.
26.19.035Standards for application of the child support schedule.
26.19.045Veterans' disability pensions, compensation for disability, and aid and attendant care payments.
26.19.050Worksheets and instructions.
26.19.055Payments for attendant services in cases of disability.
26.19.065Standards for establishing lower and upper limits on child support amounts.
26.19.071Standards for determination of income.
26.19.075Standards for deviation from the standard calculation.
26.19.080Allocation of child support obligation between parentsCourt-ordered day care or special child rearing expenses.
26.19.090Standards for postsecondary educational support awards.
26.19.100Federal 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. (Effective until January 1, 2019.)

ECONOMIC TABLE
MONTHLY BASIC SUPPORT OBLIGATION
PER CHILD
combined
monthly
net
income
one
child
family
two
children
family
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
216
167
1100
238
184
1200
260
200
1300
281
217
1400
303
234
1500
325
251
1600
346
267
1700
368
284
1800
390
301
1900
412
317
2000
433
334
2100
455
350
2200
477
367
2300
499
384
2400
521
400
2500
543
417
2600
565
433
2700
587
450
2800
609
467
2900
630
483
3000
652
500
3100
674
516
3200
696
533
3300
718
550
3400
740
566
3500
762
583
3600
784
599
3700
803
614
3800
816
624
3900
830
634
4000
843
643
4100
857
653
4200
867
660
4300
877
668
4400
887
675
4500
896
682
4600
906
689
4700
916
697
4800
927
705
4900
939
714
5000
951
723
5100
963
732
5200
975
741
5300
987
750
5400
999
759
5500
1011
768
5600
1023
777
5700
1030
782
5800
1036
786
5900
1042
791
6000
1048
795
6100
1054
800
6200
1061
804
6300
1067
809
6400
1073
813
6500
1081
819
6600
1096
830
6700
1111
842
6800
1126
853
6900
1141
864
7000
1156
875
7100
1170
886
7200
1185
898
7300
1200
909
7400
1212
918
7500
1222
925
7600
1231
932
7700
1241
939
7800
1251
946
7900
1261
953
8000
1270
960
8100
1280
968
8200
1290
975
8300
1299
981
8400
1308
987
8500
1316
994
8600
1325
1000
8700
1334
1007
8800
1343
1013
8900
1352
1019
9000
1361
1026
9100
1370
1032
9200
1379
1040
9300
1387
1047
9400
1396
1055
9500
1405
1062
9600
1414
1069
9700
1423
1077
9800
1432
1084
9900
1441
1092
10000
1451
1099
10100
1462
1107
10200
1473
1114
10300
1484
1122
10400
1495
1129
10500
1507
1136
10600
1518
1144
10700
1529
1151
10800
1539
1159
10900
1542
1161
11000
1545
1164
11100
1548
1166
11200
1551
1169
11300
1554
1172
11400
1556
1174
11500
1559
1177
11600
1562
1179
11700
1565
1182
11800
1568
1184
11900
1571
1187
12000
1573
1190
combined
monthly
net
income
three
children
family
four
children
family
five
children
family
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
136
114
100
1100
150
125
110
1200
163
137
120
1300
177
148
130
1400
191
160
141
1500
204
171
151
1600
218
182
161
1700
231
194
171
1800
245
205
180
1900
258
216
190
2000
271
227
200
2100
285
239
210
2200
298
250
220
2300
311
261
230
2400
325
272
239
2500
338
283
249
2600
351
294
259
2700
365
305
269
2800
378
317
279
2900
391
328
288
3000
405
339
298
3100
418
350
308
3200
431
361
318
3300
444
372
328
3400
458
384
337
3500
471
395
347
3600
484
406
357
3700
496
416
366
3800
503
422
371
3900
511
428
377
4000
518
434
382
4100
526
440
388
4200
531
445
392
4300
537
450
396
4400
543
455
400
4500
548
459
404
4600
554
464
408
4700
559
469
412
4800
566
474
417
4900
573
480
422
5000
580
486
428
5100
587
492
433
5200
594
498
438
5300
602
504
443
5400
609
510
449
5500
616
516
454
5600
623
522
459
5700
627
525
462
5800
630
528
465
5900
634
531
467
6000
637
534
470
6100
641
537
472
6200
644
540
475
6300
648
543
477
6400
651
545
480
6500
656
549
483
6600
665
557
490
6700
674
564
497
6800
683
572
503
6900
692
579
510
7000
701
587
516
7100
710
594
523
7200
719
602
530
7300
727
609
536
7400
734
615
541
7500
740
620
545
7600
745
624
549
7700
751
629
554
7800
756
634
558
7900
762
638
562
8000
767
643
566
8100
773
647
570
8200
778
652
574
8300
783
656
577
8400
788
660
581
8500
793
664
584
8600
797
668
588
8700
802
672
591
8800
807
676
595
8900
812
680
599
9000
817
684
602
9100
822
689
606
9200
828
694
611
9300
835
699
616
9400
841
705
620
9500
848
710
625
9600
854
716
630
9700
861
721
635
9800
867
727
639
9900
874
732
644
10000
879
737
648
10100
885
741
652
10200
890
745
656
10300
895
750
660
10400
900
754
664
10500
906
759
668
10600
911
763
672
10700
916
767
675
10800
921
772
679
10900
924
774
681
11000
926
776
683
11100
928
778
684
11200
931
780
686
11300
933
782
688
11400
936
784
690
11500
938
786
692
11600
940
788
693
11700
943
790
695
11800
945
792
697
11900
948
794
699
12000
950
796
700
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 date2018 c 150 §§ 201-401: See note following RCW 26.23.065.
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. (Effective until January 1, 2019.)

(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 for a one-person family, 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 for a one-person family, 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 date2018 c 150 §§ 201-401: See note following RCW 26.23.065.
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.