Rules & Regulations of the State of Tennessee
Title 1240 - Human Services
Subtitle 1240-02 - Child Support Services Division
Chapter 1240-02-04 - Child Support Guidelines
Section 1240-02-04-.08 - WORKSHEETS AND INSTRUCTIONS

Universal Citation: TN Comp Rules and Regs 1240-02-04-.08

Current through September 24, 2024

(1) General Instructions.

(a) The Child Support Worksheet and Credit Worksheet provided by the Department are mandatory for use in calculating the appropriate child support obligation under these Guidelines. The completed Worksheet(s) must be maintained as part of the official record either by filing them as exhibits in the tribunal's file or as attachments to the order except in cases where the child is in state custody. See 1240-02-04-.03(4)(a) 6.

(b) The Child Support Worksheet, Credit Worksheet, Instructions for Worksheets, and Child Support Schedule are part of the Tennessee Child Support Guidelines and can be found on the Department's website. In the event that the language contained in the Worksheets, Instructions or CS Schedule conflicts in any way with the language of subchapters 1240-02-04-.01 - .07, the language of those subchapters is controlling.

(c) The designations in the Instructions correspond to the designations on the Worksheet, including parts and line numbers, to allow simple correlation of the Instructions to the Worksheets. The headings for each part are only for ease of identification of the various parts on the Worksheet.

(d) Use of Columns on the Worksheets.
1. Column A shall be used for the Mother's or Parent 1's information.

2. Column B shall be used for the Father's or Parent 2's information.

3. Column C shall be used for the non-parent Caretaker's information.

(2) Instructions for Child Support Worksheet.

(a) Part I - Identification.
1. In Part I of the Child Support Worksheet, enter the case specific information on the top section of the form: name of Mother or Parent 1 and Father or Parent 2 (and/or non-parent caretaker where applicable), each parent designated as either PRP, ARP, or split (if split, both parents shall be designated as such), the docket number, court name, and TCSES case number (if applicable), name and date of birth of each child for whom support is being determined, and the number of days each child spends with each parent and/or non-parent caretaker.

2. If the parents spend an equal amount of time with any child, enter one hundred eighty-two point five (182.5) days for each parent with that child.

3. If calculating support owed by both parents to a non-parent caretaker, enter both TCSES numbers and both docket numbers on the same line, separated by a forward slash (/).

(b) Part II - Adjusted Gross Income.
1. Monthly Gross Income. [Rule 1240-02-04-.04 ]
(i) Line 1 - Enter each parent's monthly gross income in the appropriate column. Do not include child support payments received on behalf of other children or benefits received from means-tested public assistance programs.

(ii) Line 1a - Social Security Benefit for Child - Enter in the parent's column the amount of any social security benefit paid to a child on the account of that parent.

(iii) Line 1b - Self-Employment Tax. [Rule 1240-02-04-.04(4) ]

Enter on Line 1b of this Worksheet the average monthly amount of any self-employment tax paid by the parent.

(iv) Line 1c - To the amount on Line 1, add the amount on Line 1a and subtract the amount on Line 1b. Enter the result on Line 1c.

2. Line 1d / 1e - Adjustments Against Gross Income for Qualified Other Children. [Rule 1240-02-04-.04(5) ]

Adjustments shall be considered for either parent for qualified other children who are receiving support from the parent. A parent seeking credit for qualified other children must enter all pertinent information on the Credit Worksheet in order to calculate the correct amount of the credit. Instructions for the Credit Worksheet are below in Rule 1240-02-04-.08(3) ].

(i) Line 1d - For qualified other children living in the home of the parent fifty percent (50%) or more of the time, enter in the appropriate column on Line 1d the amount of the credit from Line 5 of the Credit Worksheet.

(ii) Line 1e - For qualified other children living in the home of the parent less than fifty percent (50%) of the time, enter in the appropriate column on Line 1e the amount of the credit from Line 10b of the Credit Worksheet.

3. Line 2 - Adjusted Gross Income (AGI). [Rule 1240-02-04-.02(1) ].

Subtract any amounts on Lines 1d and 1e from Line 1c. Enter the remainder as each individual parent's AGI in the appropriate column of Line 2.

4. Line 2a - Combined Adjusted Gross Income (AGI). [Rule 1240-02-04-.02(1) ].

Add together the amounts on Line 2, Columns A and B, to arrive at the combined AGI and enter this amount in the space provided on Line 2a.

5. Line 3 - Percentage Share of Income (PI). [Rule 1240-02-04-.02(19) and .04]

Calculate the individual parent's percentage share (PI) of the combined Adjusted Gross Income by dividing each parent's Line 2 by the combined figure on Line 2a. Enter the resulting percentages on Line 3 in Column A and B as appropriate. The sum of Line 3, Column A and Column B, must equal one hundred percent (100%).

(i) For this purpose, standard rounding rules apply.

(ii) If application of standard rounding rules should cause the total of both parent's PI to exceed 100%, the lower PI should be rounded down and the higher PI should be rounded up.

6. Line 3a - Means-Tested Income. [Rule 1240-02-04-.04(3)(c) 2.]

Means-tested income is a payment available to people who can demonstrate that their income is below specified limits, such as Supplemental Security Income (SSI) received under Title XVI of the Social Security Act.

(i) A 'Y' for Yes should be placed on the Worksheet if the parent has no other source of income other than means-tested income.

(ii) Support should be set at zero if the only source of income for the Obligor is means-tested.

(c) Part III - Each Parent's Share of the BCSO.
1. Line 4 - Basic Child Support Obligation (BCSO). [Rule 1240-02-04-.02(5), .04(6) and .09]
(i) Standard Parenting.
(I) Determine the "Basic Child Support Obligation" from the CS Schedule based upon the combined Adjusted Gross Income of the parents from Line 2a and the number of children for whom support is being determined. Enter the amount on Line 4 in the column of the PRP.

(II) An amount will be entered in only one column on Line 4.

(ii) Split Parenting.
(I) A BCSO shall be calculated for each parent based upon the combined Adjusted Gross Income of the parents from Line 2a and the number of children living more than 50% of the time in the household of that parent.

(II) An amount shall appear in each parent's column on Line 4.
(iii) Fifty-fifty/Equal Parenting.

(I) Except as provided below in item (iii)(II) and subpart (iv), the Mother or Parent 1 assumes the role of PRP for all children in fifty-fifty/equal parenting situations for purposes of calculating the BCSO, therefore, the BCSO for these children shall be entered in the Mother's column.

(II) When calculating support in a fifty-fifty/equal parenting situation in conjunction with a standard parenting situation, the BCSO for the child(ren) in the fifty-fifty/equal parenting situation will be assigned to the Father or Parent 2 in situations where the Father or Parent 2 is the PRP for all other children in the case under consideration.

(iv) Non-parent Caretaker Situations.
(I) If only one parent is available, a BCSO shall be calculated based upon the Adjusted Gross Income of that parent.

(II) If both parents are available, a BCSO shall be calculated based upon the combined Adjusted Gross Income of both parents.

(III) The amount calculated pursuant to item (I) or (II) above shall be entered in the column of the non-parent caretaker on Line 4.

(v) When the combined Adjusted Gross Income falls between two amounts on the Schedule, round up to the next higher amount. Use the rounded-up number to determine the BCSO on the CS Schedule for the number of children for whom support is being determined. [Rule 1240-02-04-.04(6)(b) ]

2. Line 4a - Share of BCSO Owed. [Rule 1240-02-04-.02(19), (22) and .04]
(i) Standard Parenting.
(I) The ARP's share of the BCSO owed to the PRP shall be calculated by multiplying the BCSO in the column of the PRP on Line 4 by the ARP's PI from Line 3. The result shall be placed in the ARP's column on Line 4a.

(II) No amount shall be calculated for the PRP. A zero ($0.00) amount shall be entered in the PRP's column.

(ii) Split Parenting.
(I) Each parent's share of the BCSO entered on Line 4 in the column of the other parent shall be calculated by multiplying the BCSO by the parent's PI from Line 3.

I. Mother's or Parent 1's child support obligation for the children for whom the Father or Parent 2 is the PRP is calculated by multiplying the BCSO entered in Father's or Parent 2's column on Line 4 by the Mother's or Parent 1's PI from Line 3.

II. Father's or Parent 2's child support obligation for the children for whom the Mother or Parent 1 is the PRP is calculated by multiplying the BCSO entered in Mother's or Parent 1's column on Line 4 by the Father's or Parent 2's PI from Line 3.

(II) An amount shall be calculated for each parent and entered in the appropriate column on Line 4a.

(iii) Fifty-fifty/Equal Parenting.
(I) When calculating support in fifty-fifty/equal parenting situations, whether alone or in conjunction with a split parenting situation, the Father or Parent 2 will owe a pro-rata share of the BCSO entered for the Mother or Parent 1 on Line 4. The amount shall be entered in the Father's or Parent 2's column on Line 4a. See Rule 1240-02-04-.08(2)(c) 2.(iii) and (c)5.(iv) for exception.

(II) When calculating support in a fifty-fifty/equal parenting situation in conjunction with a standard parenting situation, the ARP will owe his/her share of the BCSO entered for the PRP on Line 4. The amount shall be entered in the ARP's column on Line 4a.

(iv) Non-parent Caretaker Situations.
(I) If only one parent is available, one hundred percent (100%) of the BCSO entered on Line 4 shall be transferred to the parent's column on Line 4a.

(II) If both parents are available, each parent's pro-rata share of the BCSO from Line 4 shall be calculated and entered in the appropriate column on Line 4a.

3. Line 4b - BCSO if SSR is applied. [Rule 1240-02-04-.02(25) ]
(i) Standard Parenting.
(I) If the ARP's monthly AGI and the respective number of children for whom support is being ordered falls within the shaded area of the CS Schedule, enter that amount on ARP's Line 4b.

(ii) Split Parenting.
(I) If the Mother's or Parent 1's AGI only (Line 2) and the number of children for whom the Father or Parent 2 is the PRP falls within the shaded area of the CS Schedule, enter that amount on Line 4b.

(II) If the Father's or Parent 2's AGI only (Line 2) and the number of children for whom the Mother or Parent 1 is the PRP falls within the shaded area of the CS Schedule, enter that amount on Line 4b.

(iii) Fifty-fifty/Equal Parenting.
(I) If a parent's monthly AGI and the respective number of children for whom support is being ordered falls within the shaded area of the CS Schedule, enter that amount on Line 4b unless there is a split parenting situation.

(II) If there is fifty-fifty/equal parenting and split custody, use the split parenting BCSO adjusted for the SSR as defined in (ii) "Split Parenting" above, enter that amount on Line 4b.

(iv) Non-parent Caretaker Situations.
(I) If only one parent is available and the parent's monthly AGI and the respective number of children for whom support is being ordered falls within the shaded area of the CS Schedule, enter that amount on Line 4b.

(II) If both parents are available and either or both parent's monthly AGI and the respective number of children for whom support is being ordered falls within the shaded area of the CS Schedule, enter that amount on Line 4b.

4. Line 5 - Each Parent's Average Parenting Time. [Rule 1240-02-04-.04(7)(b) ]
(i) If there are multiple children in the case under consideration and each child has the same amount of parenting time, then this amount shall be used for purposes of calculating the parenting time adjustment.

(ii) If there are multiple children in the case under consideration and each child has a different amount of parenting time, then an average amount of parenting time is used for calculating the parenting time adjustment.
(I) Calculate the average number of days of parenting time for the ARP by adding together the number of days for the children with whom the ARP spends one hundred eighty-two and one-half (182.5) days or less and dividing the total by the number of such children. For instance, if the ARP spends one hundred forty (140) days with Child A, one hundred fifty (150) days with Child B, and one hundred eighty-two and one-half (182.5) days with Child C, the ARP's average parenting time to be entered on Line 5 is one hundred fifty-eight (158) days [140 + 150 + 182.5 = 472.5 / 3 = 158].

(II) For split parenting, a separate average will be calculated for each parent as an ARP, including for the Mother or Parent 1 only the days for the children with whom the Mother or Parent 1 spends less than one hundred eighty-two and one-half (182.5) days. For the Father or Parent 2, all children with whom the Father or Parent 2 spends one hundred eighty-two and one-half (182.5) days or less shall be included. For instance, if the Mother or Parent 1 spends two hundred (200) days with Child A, one hundred eighty-two and one-half (182.5) days with Child B, one hundred forty (140) days with Child C, and eighty-six (86) days with Child D, Mother's or Parent 1's average parenting time is one hundred thirteen (113) days [140 + 86 = 226 / 2 = 113]. [See Rule 1240-02-04-.04(7)(b) ]

(iii) Enter the amount of each parent's parenting time, or average parenting time, in the appropriate column on Line 5.

5. Parenting Time Adjustment. The following provisions apply to the Parenting Time Adjustments which may be applicable to Lines 5a, 5b, 6a, or 6b depending on the ARP's parenting days. [Rule 1240-02-04-.02(18) and .04(7)]
(i) Parenting time adjustments may be used to reduce or to increase the BCSO of the ARP.

(ii) In split parenting situations, the adjustment may be applicable to the BCSO of either or both parents in the role as ARP.

(iii) Except as otherwise provided in subpart (iv) below, when calculating a parenting time adjustment for a fifty-fifty/equal parenting situation, the Father or Parent 2 assumes the role of the ARP for the child in the fifty-fifty/equal parenting situation and, as such, the adjustment for the child in the fifty-fifty/equal parenting situation shall be assigned to the Father or Parent 2. If calculating a parenting time adjustment for a fifty-fifty/equal parenting situation in conjunction with either a standard or split parenting situation, the BCSO allocated to the Mother's or Parent 1's household shall be pro-rated between the child in the fifty-fifty/equal situation and the child living primarily with the Mother or Parent 1, and two separate parenting time adjustments shall be calculated for the Father or Parent 2. For instance, if a $1200 BCSO has been allocated to Mother's or Parent 1's household for 3 children, one of whom spends 182.5 days with each parent, $400 would be allocated to the child in the fifty-fifty/equal parenting situation, and $800 would be allocated to the other two children living primarily with the Mother or Parent 1. A parenting time adjustment for 182.5 days would be calculated for a BCSO of $400. A separate parenting time adjustment would be calculated for the remaining $800 based upon the Father's or Parent 2's average parenting time with the other two children.

(iv) When calculating a parenting time adjustment in a fifty-fifty/equal parenting situation in conjunction with a standard parenting situation in which the Father or Parent 2 has primary custody of all children who are not in the fifty-fifty/equal parenting situation, the adjustment for the children in the fifty-fifty/equal parenting situation will, instead, be assigned to the Mother or Parent 1.

(v) Calculation of the Parenting Time Credit.
(I) First, the variable multiplier is determined by multiplying .0109589 [2 / 182.5] by the ARP's parenting time entered on Line 5. For example, the 145 days of parenting time calculated in the example from item 3.(ii)(I) above is multiplied by .0109589, resulting in a variable multiplier of 1.5890405 [145 x .0109589].

(II) Second, the variable multiplier calculated in subpart (v)(I) above is applied to the amount of the parties' combined BCSO, which results in an adjusted BCSO. For example, application of the variable multiplier determined above for 145 days of parenting time to a BCSO of one thousand dollars ($1000) would result in an adjusted BCSO of one thousand five hundred eighty-nine dollars and four cents ($1589.04).

(III) Third, the amount of the BCSO is subtracted from the adjusted BCSO. The difference is the child-rearing expenses associated with the ARP's additional parenting time. In the example above, the additional child-rearing expenses associated with the 145 days of parenting time would be five hundred eighty-nine dollars and four cents ($589.04). [$1589.04 - $1000].

(IV) The additional child-rearing expenses determined in subpart (v)(III) above are pro-rated between the parents according to each parent's percentage of income (PI). The PRP's share of these additional expenses is applied as an adjustment against the ARP's share of the BCSO. For instance, if the PRP's PI is forty percent (40%), the PRP's share of the additional expenses in the example above would be two hundred thirty-five dollars and sixty-two cents ($235.62) [$589.04 x 40%]. The two hundred thirty-five dollars and sixty-two cents ($235.62) is applied as a credit against the ARP's share of the BCSO, resulting in a child support obligation for the ARP of three hundred sixty-four dollars and thirty-eight cents ($364.38) [$1000 x 60% = $600 - $235.62].

(V) The amount calculated in subpart (v)(IV) above shall be entered on Line 6, and will be used to decrease the BCSO.

(vi) Calculating Increase for Lack of Parenting Time.
(I) The ARP's child support obligation may be increased for the lack of the ARP's parenting time. The first step in calculating the increase is to determine the number of days fewer than sixty-nine the ARP spends with the child, then divide this number by three hundred sixty-five. For example, if the ARP has (68) days of parenting time, the multiplier is 0.002739726. [69 - 68 = 1; 1/365]

(II) The second step is to multiply the percentage of days calculated in subpart (vi)(I) above by the ARP's share of the BCSO. For example, if the ARP's share of the BCSO is one thousand two hundred dollars ($1,200), and the parenting time is sixty-eight (68) days, the increased share of support is three dollars and twenty-nine cents ($3.29). [0.002739726 x $1,200 = 3.29]

(III) The increased share of support is added to the ARP's share of the BCSO to find the adjusted BCSO. Continuing the example, the ARP's increased BCSO is one thousand two hundred three dollars and twenty-nine cents ($1,203.29). [$1,200 + $3.29)]

(IV) The amount calculated in subpart (vi)(III) above shall be entered on Line 6 and will be used to increase the BCSO.

(vii) From Line 4a, add or subtract, as appropriate, the amount from Line 6 and enter the result on Line 7 as each parent's adjusted BCSO.

(viii) Any negative amount in a parent's column resulting from the calculation required by subpart 5.(v) shall be entered on Line 7 as a positive amount in the column of the other parent.

6. Line 5a - Parenting Time Adjustment (68 or less days). Complete Line 5a only if a parent has the child(ren) for 68 or less days; otherwise leave Line 5a blank.
(i) Calculating Increase for Lack of Parenting Time.
(I) The ARP's child support obligation may be increased for the lack of the ARP's parenting time. This amount is calculated by using the following formula:
I. Subtract number of days (Line 5) from 69 and divide the result by 365

II. Next, multiply the result above by the lower BCSO amount from Line 4a or Line 4b.

III. Enter the results on Line 5a.
A. For standard parenting or fifty-fifty/equal parenting, enter in ARP parent column on Line 5a.

B. For non-parent caretaker situations, enter in both Mother or Parent 1 and Father or Parent 2 columns on Line 5a.

C. For split parenting, enter in both Mother or Parent 1 and Father or Parent 2 columns on Line 5a.

(II) For example, when the combined gross income (Line 2a) is $8,150, the ARP's parenting days are 65 (Line 5) and the Share of BCSO is $600 (Line 4a).
I. (69 days - 65 days) / 365 = .010958904 x $600 = $6.58

II. $6.58 would be entered on Line 5a for this example.

7. Line 5b - Adjusted BCSO (68 or less days). Complete Line 5b only if a parent has the child(ren) for 68 or less days; otherwise leave Line 5b blank.
(i) Take the lower BCSO from Line 4a or 4b and add Line 5a to this amount. Enter the calculated amount on Line 5b.
(I) For standard parenting or fifty-fifty/equal parenting, enter in ARP parent column on Line 5b.

(II) For non-parent caretaker situations, enter in both Mother or Parent 1 and Father or Parent 2 columns on Line 5b.

(III) For split parenting, enter in both Mother or Parent 1 and Father or Parent 2 columns on Line 5b.

8. Line 6a - Parenting Time Adjustment (92 or more days). Complete Line 6a only if a parent has the child(ren) for 92 or more days; otherwise leave Line 6a blank.
(i) Calculation of the Parenting Time Credit.
(I) The ARP's child support obligation may be decreased for additional parenting time. This amount is calculated by using the following formula:
I. Multiply .0109589 by Line 5 (Avg Days with Children) and subtract 1.

II. Next, take the result from above and multiply that amount by Line 4 (BCSO for PRP).

III. Lastly, multiply the result from above by Line 3 (PRP's PI%) and enter on Line 6a.

(II) For example, when the combined gross income (Line 2a) is $8,150, the ARP's parenting days are 145 (Line 5), the BCSO is $1000 (Line 4) and the Mother or Parent 1's Percentage of Income (Line 3) is 40%
I. (.0109589 x 145) - 1 = 0.5890405 x $1000 x .40 = $235.62

II. $235.62 would be entered on Line 6a for this example.

9. Line 6b - Adjusted BCSO (92 or more days). Complete Line 6b only if a parent has the child(ren) for 92 or more days; otherwise leave Line 6b blank.
(i) The amount calculated on Line 6a is used to decrease the BCSO.

(ii) Subtract the amount on Line 6a from the amount on Line 4a. This amount must be entered on to Line 6b.
(I) For standard parenting or fifty-fifty/equal parenting, enter in ARP parent column on Line 6b.

(II) For non-parent caretaker situations, enter in both Mother or Parent 1 and Father or Parent 2 columns on Line 6b.

(III) For split parenting, enter in both Mother or Parent 1 and Father or Parent 2 columns on Line 6b.

(iii) If the difference between the ARP's Line 4a and the ARP's Line 6a is positive, it is placed on the ARP's Line 6b. If the difference is negative, it is placed on the PRP's Line 6b.

10. Line 7 - Calculated BCSO.
(i) Parenting Time between 69 to 91 days.

The calculated BCSO is the lower of the ARP's Line 4a and the ARP's Line 4b.

(ii) Parenting Time of 68 days or less.

The calculated BCSO is the amount shown on Line 5b.

(iii) Parenting Time of 92 or more days.

The calculated BCSO is the lower amount shown on Line 4b and that parent's Line 6b.

(iv) Split Parenting.

The calculated BCSO is the lower of the amount shown on Line 6b and that parent's Line 4b.

(v) Any negative amount in a parent's column resulting from the calculation on Line 6b shall be entered on Line 7 as a positive amount in the column of the other parent.

(d) Part IV - Adjustments for Additional Expenses. [Rule 1240-02-04-.04(8) ]
1. General Instructions.
(i) This Part includes only health insurance premiums, recurring uninsured medical expenses, and work-related childcare expenses.

(ii) If expenses are not incurred regularly, a monthly amount shall be calculated by averaging the expense over a twelve (12) month period.

(iii) Only amounts actually paid are included in the calculation. Payments that are made by a parent's employer, but not deducted from the parent's wages, shall not be included.

(iv) Only the portion of the health insurance premium actually attributable to the children for whom support is being determined and actually paid by the parent is included. If the actual amount of the health insurance premium that is attributable to the child who is the subject of the current action for support is not available or cannot be verified, the total cost of the premium shall be divided by the number of persons covered by the policy to determine a per person cost. This amount is then multiplied by the number of children who are the subject of this action and are covered by the policy.

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(v) Additional expenses of a non-parent caretaker shall be included in calculating the amount of these expenses.

2. Line 8a - Children's Portion of Health Insurance Premium. [Rule 1240-02-04-.04(8)(b) ]

Enter on Line 8a in the column of the parent, or non-parent caretaker, responsible for payment the amount that is, or will be, paid by a parent for health insurance for the children for whom support is being determined.

3. Line 8b - Recurring Uninsured Medical Expenses. [Rule 1240-02-04-.04(8)(d) ]
(i) If uninsured medical expenses are routinely incurred so that a specific monthly amount can be reasonably established, enter that amount on Line 8b in the column of the parent, or non-parent caretaker, responsible for payment. These known expenses shall be divided between the parents pro rata.

(ii) If uninsured medical expenses are not routinely incurred so that a specific monthly amount cannot be reasonably established, no amount should be entered on Line 8b. Every child support order shall specify that these unknown expenses shall be paid by the parents as they are incurred, to be divided pro-rata unless otherwise ordered by the tribunal.

4. Line 8c - Work-related Childcare Expenses. [Rule 1240-02-04-.04(8)(c) ]

On Line 8c, enter in the column of the parent, or non-parent caretaker, responsible for paying the amount of any work-related childcare expense for the child for whom support is being determined.

5. Line 9 - Total Additional Expenses. [Rule 1240-02-04-.04(8) ]

Total the amounts on Lines 8a, 8b, and 8c, Columns A, B, and C and enter the results for each column on Line 9, representing the total amount of additional expenses paid by each parent and/or non-parent caretaker.

6. Line 10 - Each Parent's Share of Additional Expenses. [Rule 1240-02-04-.04(8) ]
(i) Two Parents.

Calculate each parent's share of the total additional expenses paid by the other parent by multiplying each parent's percentage of income (PI) from Line 3 times the other parent's total additional expenses from Line 9. Enter the results on Line 10. [Line 3, Column A, times Line 9, Column B for the Mother's or Parent 1's share of additional expense paid by Father or Parent 2; Line 3, Column B times Line 9, Column A for the Father's or Parent 2's share of additional expenses paid by Mother or Parent 1.]

(ii) Two Parents With a Non-Parent Caretaker on Same Docket.
(I) Expenses Paid by Non-parent Caretaker.

Calculate each parent's share of the total additional expenses paid by the non-parent caretaker by multiplying each parent's percentage of income (PI) from Line 3 times the total additional expenses of the non-parent caretaker from Line 9. [Line 3, Column A, times Line 9, Column C for the Mother's or Parent 1's share of additional expenses paid by the non-parent caretaker; Line 3, Column B times Line 9, Column C for the Father's or Parent 2's share of additional expenses paid by the non-parent caretaker.]

(II) Expenses Paid by a Parent.

Calculate each parent's share of the total additional expenses paid by the other parent as indicated above in subpart (i).

(III) Subtract the larger obligation calculated in subpart (ii)(II) above from the smaller. In the column with the larger amount, add the difference to any amount calculated in subpart (ii)(I) above. In the column with the smaller amount, subtract the difference to any amount calculated in subpart (ii)(I) above. Enter results on Line 10 in Columns A and B.

(iii) One Parent With a Non-parent Caretaker.

The full amount of any additional expenses paid by a non-parent caretaker is owed by the parent and shall be placed in the parent's column on Line 10.

7. Line 11 - Adjusted Support Obligation - BCSO Plus Parent's Share of Additional Expenses. [Rule 1240-02-04-.02(2) & .04(9)]

To calculate each parent's total obligation to the other parent for the parent's pro-rata share of the BCSO and the parent's pro-rata share of additional expenses paid by the other parent, add the amount on Line 7 in each column to the amount on Line 10 in each column. The result is each parent's adjusted support obligation and shall be entered on Line 11.

(e) Part V - Presumptive Child Support Order / Modification of Current Support.
1. Line 12 - Presumptive Child Support Order. [Rule 1240-02-04-.02(20) & .04(11)]
(i) Except as indicated below in subpart (ii), the PCSO to be entered on Line 12 is the difference between the larger ASO on Line 11 and the smaller ASO on Line 11. The parent with the larger ASO on Line 11 is the obligor, and the PCSO shall be entered in that parent's column on Line 12.

(ii) In non-parent caretaker situations, the amount on Line 11, in either or both columns, represents an amount of support owed by that parent to the non-parent caretaker. The amount from either or both columns shall be entered in total on Line 12 as the PCSO for that parent.

(iii) Statutory Threshold.
(I) Standard Parenting Situations.

If the amount of the PCSO exceeds the amount specified in 1240-02-04-.07(2)(g) 1. for the number of children for whom support is being calculated, then the amount of the PCSO entered on Line 12 shall be limited to the amount specified in 1240-02-04-.07(2)(g) 1. for the number of children for whom support is being calculated. An opportunity to rebut this limitation is provided in 1240-02-04-.07(2)(g) 2.

(II) Split Parenting Situations.

If the ASO on Line 11 for either parent exceeds the amount specified in 1240-02-04-.07(2)(g) 1. for the number of children for whom support is being calculated, then that amount shall be limited to the amount specified in 1240-02-04-.07(2)(g) 1. for the number of children for whom support is being calculated prior to making the calculation required in subpart (i) above. An opportunity to rebut this limitation is provided in 1240-02-04-.07(2)(g).

2. Line 13a - For Modification of Current Child Support Order. [Rule 1240-02-04-.05 ]
(i) To determine if a modification is possible, first calculate an order on Lines 1-12 of the Child Support Worksheet using current evidence of the parties' circumstances.

(ii) Indicate whether the order to be modified is an order most recently established or modified under the flat percentage guidelines or under the income shares guidelines.

(iii) On Line 13a, enter the amount of the current child support order in the case under consideration. If the order is calculated under the flat percentage guidelines, use the current support amount. If the order is calculated under income shares, use the presumptive child support order (PCSO).

3. Line 13b - Amount Required for Variance to Exist.

To determine the amount needed to comply with the significant variance requirement, multiply the amount from Line 13a by the percentage required in part 2.(ii) above. Enter the result on Line 13b.

4. Line 13c - Significant Variance Amount. [Rule 1240-02-04-.05 ]
(i) For flat percentage orders, from the column of the obligor parent, subtract the lesser of Lines 4a and 13a from the greater and enter the result on Line 13c. If Line 13c is equal to or greater than Line 13b, the significant variance requirement has been met and the child support obligation may be modified to the presumptive amount entered on Line 12.

(ii) For income shares orders, subtract the lesser of Lines 12 and 13a from the greater and enter result on Line 13c. If Line 13c is equal to or greater than Line 13b, the significant variance requirement has been met and the child support obligation may be modified to the presumptive amount entered on Line 12.

(f) Part VI - Deviations and Final Child Support Obligation.
1. Line 14 - Deviations. [Rule 1240-02-04-.07 ]
(i) Specify the reason for the deviation and enter on Line 14 the amount that will be added to or subtracted from the Presumptive Support Order.

(ii) The order must include written findings supporting the deviation as outlined in 1240-02-04-.07(1).

2. Line 15 - Adjusted for Minimum Order (Y/N). [Rule 1240-02-04-.04(12) and Rule 1240-02-04-.05(6) ]
(i) 'Y' for Yes should be placed on the Worksheet if the minimum order should be applied. Once a 'Y' is placed on the Worksheet, the Final Child Support Order will be set at $100.

(ii) 'N' for No should be placed on the Worksheet if the minimum order is not applied.

3. Line 16 - Final Child Support Order. [Rule 1240-02-04-.02(13) ]

To the Presumptive Support Order amount on Line 12, add/subtract as appropriate any amount on Line 14 and enter the result on Line 16 as the Final Child Support Order.

4. Line 17 - Social Security Benefits.

If a child to be supported under the order receives social security benefits on the account of the parent who will pay support under this order, and such benefit was added to that parent's gross income on Line 1a according to rule 1240-02-04-.04(3)(a) 5, then enter the amount of that child's benefit entered on Line 1a and subtract that amount from that parent's obligation. The parent is relieved from directly making that portion of the obligation so long as the benefit is being paid by social security.

5. The completed Worksheet must be maintained as part of the official record either by filing it as an exhibit in the tribunal's file or as an attachment to the order. Payments of child support shall be ordered to be paid in a specific dollar amount on a weekly, biweekly (every two weeks), semimonthly (twice a month), or monthly basis.

(3) Instructions for Credit Worksheet.

(a) The Credit Worksheet is to be utilized to calculate the available credit against the parent's gross income for qualified other children. The amount of any credit calculated on the Credit Worksheet shall be transferred to the appropriate line on the Child Support Worksheet.

(b) Part I - Identification.

In Part I of the Credit Worksheet, enter the case specific information: name of Mother or Parent 1 and Father or Parent 2 (and/or non-parent caretaker where applicable), each parent designated as either PRP, ARP, or split (if split, both parents shall be designated as such), the docket number, court name, and TCSES case number (if applicable).

(c) Part II - Calculation of Credit for Qualified Other Children.
1. A child is qualified for the credit available in this Part II if the parent is legally responsible for the child's support, the parent is actually supporting the child, and the child is not before the tribunal to set, modify, or enforce support in the case immediately under consideration.

2. Line 1 - Applicable Gross Income from Child Support Worksheet. [Rule 1240-02-04-.04(3) ]

From the Child Support Worksheet, subtract the amount on Line 1b from the amount on Line 1 and enter the result on Line 1 of the Credit Worksheet.

3. Line 2 - Identify Qualified Other Children Living 50% or More of the Time in the Home of the Parent Seeking the Credit. [Rule 1240-02-04-.04(5) ]

In the spaces provided, enter the names and dates of birth of the qualified other children living fifty percent (50%) or more of the time in the home of the parent seeking the credit. Do not consider children for whom support is being calculated in the case for which credit is being considered, step-children, or other minors in the home that the parent has no legal obligation to support. If more space is needed, use the Additional Credit Worksheet promulgated by the Department.

4. Line 3 - Number of Qualified Other Children in the Parent's Home.

Enter on Line 3 of the Credit Worksheet the number of qualified other children from Line 2 living fifty percent (50%) or more of the time in the parent's home. If there are no qualified other children, skip to Line 6.

5. Line 4 - Calculate Theoretical Order.
(i) Using the gross income of the parent from Line 1 and the number of qualified other children from Line 3, find the amount of child support on the CS Schedule that the parent would pay for the qualified other children living fifty percent (50%) or more of the time in the parent's home if a theoretical order were issued for those children. Enter this amount on Line 4 of the Credit Worksheet.

(ii) If the amount of the theoretical order exceeds the amount specified in 1240-02-04-.07(2)(g) 1. for the number of children for whom support is being calculated, then the amount of the theoretical order entered on Line 4 shall be limited to the amount specified in 1240-02-04-.07(2)(g) 1. for the number of children for whom support is being calculated.

6. Line 5 - Calculate Credit Amount.

Multiply the theoretical order amount from Line 4 by seventy-five percent (75% or 0.75). Enter the result on Line 5 of the Credit Worksheet and on Line 1d of the Child Support Worksheet.

7. Line 6 - Identify Qualified Other Children Living Less Than 50% of the Time in the Home of the Parent Seeking the Adjustment. [Rule 1240-02-04-.04(5) ]

In the spaces provided, enter the names and dates of birth of the qualified other children living in the parent's home less than fifty percent (50%) of the time. Do not consider children for whom support is being calculated in the case for which credit is being considered, step-children or other minors for whom the parent has no legal obligation. If more space is needed, attach an additional sheet to this Worksheet.

8. Line 7 - Number of Qualified Other Children Living in the Parent's Home Less Than 50% of the Time.

Enter on Line 7 the number of qualified other children from Line 6 who reside less than fifty percent (50%) of the time in the home of the parent claiming the credit.

9. Line 8 - Determine Actual Support. [Rule 1240-02-04-.04(5)(e) 2.(ii)]

Determine the dollar amount of documented monetary support actually provided by the parent to the caretaker, such as canceled checks or money orders, over the most recent twelve (12) month period, expressed as a monthly average. Documented monetary support can include evidence of payment of child support under another child support order. Determine the monthly average by dividing the annual amount of support provided by twelve (12). Enter the result on Line 8 of the Credit Worksheet.

10. Line 9 - Calculate Theoretical Order.
(i) Using the income for this parent from Line 1 and the number of qualified other children from Line 7, use the CS Schedule to find the amount of child support the parent would pay for the qualified other children living in the parent's home less than fifty percent (50%) of the time if a theoretical order were issued for those children. Enter the amount on Line 9.

(ii) If the amount of the theoretical order exceeds the amount specified in 1240-02-04-.07(2)(g) 1. for the number of children for whom support is being calculated, then the amount of the theoretical order entered on Line 9 shall be limited to the amount specified in 1240-02-04-.07(2)(g) 1. for the number of children for whom support is being calculated.

11. Lines 10a and 10b - Calculate Maximum Amount.
(i) Line 10a - Multiply the theoretical order amount from Line 9 by seventy-five percent (75% or 0.75) and enter the result on Line 10a.

(ii) Line 10b - Compare the results from Line 8 and Line 10a and enter the lesser amount for the credit on Line 10b of the Credit Worksheet and on Line 1e of the Child Support Worksheet. Do not exceed the lesser of the actual support or seventy-five percent (75%) of the theoretical order.

(4) Child Support Worksheet.

State of Tennessee - Child Support Worksheet

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(5) Credit Worksheet.

State of Tennessee - Credit Worksheet

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Authority: T.C.A. §§ 4-5-202, 36-5-101(a)(1), 36-5-101(e), 36-5-103(f), 71-1-105(a)(12), (15), and (16), and 71-1-132; 42 U.S.C. § 667; and 45 C.F.R. § 302.56 and 303.8.

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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