403.212 Child support guidelines -- Terms to be applied in calculations -- Table. (1) The following provisions and child support table shall be the child support guidelines established for the Commonwealth of Kentucky. (2) For the purposes of the child support guidelines: (a) (b) "Income" means actual gross income of the parent if employed to full capacity or potential income if unemployed or underemployed. "Gross income" includes income from any source, except as excluded in this subsection, and includes but is not limited to income from salaries, wages, retirement and pension funds, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, Social Security benefits, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, Supplemental Security Income (SSI), gifts, prizes, and alimony or maintenance received. Specifically excluded are benefits received from means-tested public assistance programs, including but not limited to public assistance as defined under Title IV-A of the Federal Social Security Act, and food stamps. (c) For income from self-employment, rent, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, "gross income" means gross receipts minus ordinary and necessary expenses required for self-employment or business operation. Straight-line depreciation, using Internal Revenue Service (IRS) guidelines, shall be the only allowable method of calculating depreciation expense in determining gross income. Specifically excluded from ordinary and necessary expenses for purposes of this guideline shall be investment tax credits or any other business expenses inappropriate for determining gross income for purposes of calculating child support. Income and expenses from self-employment or operation of a business shall be carefully reviewed to determine an appropriate level of gross income available to the parent to satisfy a child support obligation. In most cases, this amount will differ from a determination of business income for tax purposes. Expense reimbursement or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business or personal use of business property or payments of expenses by a business, shall be counted as income if they are significant and reduce personal living expenses such as a company or business car, free housing, reimbursed meals, or club dues. (d) If a parent is voluntarily unemployed or underemployed, child support shall be calculated based on a determination of potential income, except that a determination of potential income shall not be made for a parent who is incarcerated, physically or mentally incapacitated, or is caring for a very young child, age three (3) or younger, for whom the parents owe a joint legal responsibility. Potential income shall be determined based upon employment potential and probable earnings level based on the obligor's or obligee's recent work history, occupational qualifications, and prevailing job opportunities and earnings levels in the community. A court may find a parent to be voluntarily (e) (f) (g) unemployed or underemployed without finding that the parent intended to avoid or reduce the child support obligation. "Imputed child support obligation" means the amount of child support the parent would be required to pay from application of the child support guidelines. Income statements of the parents shall be verified by documentation of both current and past income. Suitable documentation shall include, but shall not be limited to, income tax returns, paystubs, employer statements, or receipts and expenses if self-employed. "Combined monthly adjusted parental gross income" means the combined monthly gross incomes of both parents, less any of the following payments made by the parent: 1. The amount of pre-existing orders for current maintenance for prior spouses to the extent payment is actually made and the amount of current maintenance, if any, ordered paid in the proceeding before the court; 2. The amount of pre-existing orders of current child support for prior-born children to the extent payment is actually made under those orders; and 3. A deduction for the support to the extent payment is made, if a parent is legally responsible for and is actually providing support for other prior- born children who are not the subject of a particular proceeding. If the prior-born children reside with that parent, an "imputed child support obligation" shall be allowed in the amount which would result from application of the guidelines for the support of the prior-born children. (h) "Split custody arrangement" means a situation where each parent is the residential custodian for one (1) or more children for whom the parents share a joint legal responsibility. (3) The child support obligation set forth in the child support guidelines table shall be divided between the parents in proportion to their combined monthly adjusted parental gross income. (4) The child support obligation shall be the appropriate amount for the number of children in the table for whom the parents share a joint legal responsibility. The minimum amount of child support shall be sixty dollars ($60) per month. (5) The court may use its judicial discretion in determining child support in circumstances where combined adjusted parental gross income exceeds the uppermost levels of the guideline table. (6) The child support obligation in a split custody arrangement shall be calculated in the following manner: (a) Two (2) separate child support obligation worksheets shall be prepared, one (1) for each household, using the number of children born of the relationship in each separate household, rather than the total number of children born of the relationship. (b) The nonresidential custodian with the greater monthly obligation amount shall pay the difference between the obligation amounts, as determined by the worksheets, to the other parent. (7) The child support guidelines table is as follows: COMBINED MONTHLY ADJUSTED PARENTAL GROSS INCOME $ 0 100 200 300 400 500 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 3,000 3,100 3,200 3,300 3,400 ONE CHILD CHILDREN TWO THREE $60 60 70 80 90 110 130 161 208 266 325 384 433 460 491 522 548 574 599 620 642 663 684 706 727 749 770 790 809 829 849 868 888 908 928 $60 60 70 80 90 105 125 156 203 261 303 324 346 367 392 417 437 458 478 495 512 529 546 563 580 597 614 630 646 662 677 693 709 725 741 FOUR $60 60 70 80 90 115 135 166 213 271 330 389 446 504 554 588 618 647 675 699 723 747 771 795 819 843 867 889 911 934 956 978 1,001 1,023 1,045 FIVE SIX OR MORE $60 60 70 80 90 125 145 176 223 281 340 399 456 515 582 650 717 755 788 816 844 872 900 928 956 984 1,012 1,038 1,064 1,090 1,116 1,142 1,168 1,194 1,220 $60 60 70 80 90 120 140 171 218 276 335 394 451 510 576 642 674 706 736 763 789 815 841 868 894 920 946 970 994 1,019 1,043 1,067 1,092 1,116 1,140 $60 60 70 80 90 100 120 140 160 180 195 212 229 246 262 277 293 308 322 336 350 364 376 389 401 413 424 435 445 455 465 475 485 495 506  3,500 3,600 3,700 3,800 3,900 4,000 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 516 526 536 548 559 571 580 592 603 615 626 636 647 657 667 676 686 695 705 714 724 733 743 753 762 772 781 791 800 808 816 823 830 837 844 851 858 865 872 879 885 891 896 901 907 757 773 790 808 826 844 862 880 898 916 933 949 964 980 995 1,010 1,025 1,039 1,054 1,069 1,083 1,098 1,113 1,127 1,142 1,157 1,171 1,186 1,198 1,209 1,219 1,230 1,240 1,251 1,261 1,272 1,282 1,293 1,303 1,313 1,324 1,333 1,342 1,350 1,359 947 967 988 1,011 1,033 1,056 1,078 1,101 1,123 1,146 1,161 1,181 1,200 1,220 1,239 1,257 1,275 1,294 1,312 1,330 1,348 1,367 1,385 1,403 1,421 1,440 1,458 1,476 1,498 1,511 1,524 1,538 1,551 1,564 1,577 1,591 1,604 1,617 1,630 1,644 1,657 1,668 1,679 1,691 1,702 1,067 1,090 1,113 1,139 1,164 1,190 1,215 1,240 1,266 1,291 1,316 1,338 1,360 1,381 1,403 1,424 1,444 1,465 1,486 1,506 1,527 1,548 1,568 1,589 1,610 1,630 1,651 1,672 1,690 1,705 1,720 1,735 1,750 1,764 1,779 1,794 1,809 1,824 1,839 1,854 1,869 1,881 1,893 1,905 1,917 1,164 1,189 1,215 1,243 1,270 1,298 1,326 1,353 1,381 1,409 1,435 1,459 1,483 1,507 1,531 1,554 1,576 1,599 1,621 1,644 1,666 1,689 1,712 1,734 1,757 1,779 1,802 1,824 1,844 1,860 1,876 1,893 1,909 1,925 1,942 1,958 1,975 1,991 2,007 2,024 2,040 2,053 2,066 2,079 2,093 1,246 1,272 1,299 1,329 1,359 1,388 1,418 1,448 1,477 1,507 1,535 1,561 1,586 1,612 1,637 1,661 1,685 1,709 1,733 1,757 1,781 1,805 1,829 1,853 1,877 1,901 1,926 1,950 1,970 1,988 2,005 2,023 2,040 2,058 2,075 2,093 2,110 2,127 2,145 2,162 2,179 2,194 2,208 2,223 2,238  8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 10,000 10,400 10,500 10,600 10,700 10,800 10,900 11,000 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 912 917 922 928 933 938 944 949 954 958 962 966 971 975 979 983 988 992 996 1,000 1,005 1,022 1,027 1,032 1,036 1,040 1,044 1,049 1,053 1,058 1,062 1,066 1,070 1,075 1,079 1,084 1,088 1,093 1,097 1,102 1,106 1,110 1,114 1,119 1,123 1,368 1,377 1,386 1,395 1,404 1,413 1,421 1,430 1,437 1,444 1,450 1,457 1,463 1,470 1,476 1,483 1,489 1,496 1,502 1,508 1,515 1,541 1,548 1,554 1,561 1,567 1,573 1,580 1,587 1,593 1,600 1,606 1,613 1,619 1,626 1,633 1,639 1,646 1,653 1,659 1,666 1,672 1,679 1,685 1,692 1,713 1,724 1,736 1,747 1,758 1,769 1,780 1,792 1,800 1,809 1,817 1,825 1,833 1,842 1,850 1,858 1,866 1,874 1,883 1,891 1,899 1,932 1,940 1,948 1,956 1,965 1,973 1,981 1,989 1,997 2,005 2,013 2,021 2,029 2,037 2,046 2,054 2,062 2,070 2,078 2,086 2,094 2,102 2,110 2,118 1,929 1,941 1,953 1,965 1,977 1,989 2,002 2,014 2,024 2,033 2,042 2,052 2,061 2,070 2,079 2,089 2,098 2,107 2,117 2,126 2,165 2,202 2,212 2,221 2,230 2,240 2,249 2,258 2,268 2,277 2,286 2,295 2,305 2,314 2,323 2,333 2,342 2,351 2,361 2,370 2,379 2,388 2,398 2,407 2,416 2,106 2,119 2,133 2,146 2,159 2,173 2,186 2,199 2,210 2,220 2,230 2,241 2,251 2,261 2,271 2,281 2,291 2,301 2,311 2,321 2,331 2,372 2,382 2,392 2,402 2,412 2,422 2,432 2,443 2,453 2,463 2,473 2,483 2,493 2,503 2,513 2,523 2,533 2,544 2,554 2,564 2,574 2,584 2,594 2,604 2,252 2,267 2,281 2,296 2,311 2,325 2,340 2,354 2,366 2,376 2,387 2,398 2,408 2,419 2,430 2,440 2,451 2,461 2,472 2,483 2,493 2,536 2,546 2,557 2,567 2,578 2,589 2,599 2,610 2,620 2,631 2,642 2,652 2,663 2,673 2,684 2,695 2,705 2,716 2,726 2,737 2,748 2,758 2,769 2,779  12,800 12,900 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 1,128 1,132 1,137 1,141 1,146 1,150 1,154 1,158 1,163 1,167 1,172 1,176 1,181 1,185 1,190 1,194 1,198 1,202 1,207 1,211 1,216 1,220 1,225 1,699 1,705 1,712 1,719 1,725 1,732 1,738 1,745 1,751 1,758 1,765 1,771 1,778 1,785 1,791 1,798 1,804 1,811 1,817 1,824 1,831 1,837 1,844 2,127 2,135 2,143 2,151 2,159 2,167 2,175 2,183 2,191 2,199 2,208 2,216 2,224 2,232 2,240 2,248 2,256 2,264 2,272 2,280 2,289 2,297 2,305 2,426 2,435 2,444 2,454 2,463 2,472 2,481 2,491 2,500 2,509 2,519 2,528 2,537 2,547 2,556 2,565 2,574 2,584 2,593 2,602 2,612 2,621 2,630 2,614 2,624 2,634 2,645 2,665 2,665 2,675 2,685 2,695 2,705 2,715 2,725 2,735 2,746 2,756 2,766 2,776 2,786 2,796 2,806 2,816 2,826 2,836 2,790 2,801 2,811 2,822 2,832 2,843 2,854 2,864 2,875 2,885 2,896 2,907 2,917 2,928 2,938 2,949 2,960 2,970 2,981 2,991 3,002 3,013 3,023 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 162, sec. 2, effective June 27, 2019. -- Amended 2000 Ky. Acts ch. 430, sec. 9, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 100, sec. 8, effective July 15, 1998; and ch. 255, sec. 20, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 365, sec. 6, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 330, sec. 11, effective July 15, 1994. -- Created 1990 Ky. Acts ch. 418, sec. 3, effective July 13, 1990.