A. In any action to establish or modify child support, the child support guidelines as set forth in this section shall be applied to determine the child support due and shall be a rebuttable presumption for the amount of such child support. Every decree or judgment of child support that deviates from the guideline amount shall contain a statement of the reasons for the deviation.

B. The purposes of the child support guidelines are to:

(1) establish as state policy an adequate standard of support for children, subject to the ability of parents to pay;

(2) make awards more equitable by ensuring more consistent treatment of persons in similar circumstances; and

(3) improve the efficiency of the court process by promoting settlements and giving courts and the parties guidance in establishing levels of awards.

C. For purposes of the guidelines specified in this section:

(1) "income" means actual gross income of a parent if employed to full capacity or potential income if unemployed or underemployed. Income need not be imputed to the primary custodial parent actively caring for a child of the parties who is under the age of six or disabled. If income is imputed, a reasonable child care expense may be imputed. The gross income of a parent means only the income and earnings of that parent and not the income of subsequent spouses, notwithstanding the community nature of both incomes after remarriage; and

(2) "gross income" includes income from any source and includes but is not limited to income from salaries, wages, tips, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, significant in-kind benefits that reduce personal living expenses, prizes and alimony or maintenance received, provided:

(a) "gross income" shall not include benefits received from means-tested public assistance programs or child support received by a parent for the support of other children;

(b) 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 to produce such income, but ordinary and necessary expenses do not include expenses determined by the court to be inappropriate for purposes of calculating child support;

(c) "gross income" shall not include the amount of alimony payments actually paid in compliance with a court order;

(d) "gross income" shall not include the amount of child support actually paid by a parent in compliance with a court order for the support of prior children; and

(e) "gross income" shall not include a reasonable amount for a parent's obligation to support prior children who are in that parent's custody. A duty to support subsequent children is not ordinarily a basis for reducing support owed to children of the parties but may be a defense to a child support increase for the children of the parties. In raising such a defense, a party may use Table A as set forth in Subsection K of this section to calculate the support for the subsequent children.

D. As used in this section:

(1) "children of the parties" means the natural or adopted child or children of the parties to the action before the court but shall not include the natural or adopted child or children of only one of the parties;

(2) "basic visitation" means a custody arrangement whereby one parent has physical custody and the other parent has visitation with the children of the parties less than thirty-five percent of the time. Such arrangements can exist where the parties share responsibilities pursuant to Section 40-4-9.1 NMSA 1978; and

(3) "shared responsibility" means a custody arrangement whereby each parent provides a suitable home for the children of the parties, when the children of the parties spend at least thirty-five percent of the year in each home and the parents significantly share the duties, responsibilities and expenses of parenting.

E. The basic child support obligation shall be calculated based on the combined income of both parents and shall be paid by them proportionately pursuant to Subsection K of this section.

F. Physical custody adjustments shall be made as follows:

(1) for basic visitation situations, the basic child support obligation shall be calculated using the basic child support schedule, Worksheet A and instructions contained in Subsection K of this section. The court may provide for a partial abatement of child support for visitations of one month or longer; and

(2) for shared responsibility arrangements, the basic child support obligation shall be calculated using the basic child support schedule, Worksheet B and instructions contained in Subsection K of this section.

G. In shared responsibility situations, each parent retains the percentage of the basic support obligation equal to the number of twenty-four-hour days of responsibility spent by each child with each respective parent divided by three hundred sixty-five.

H. The cost of providing medical and dental insurance for the children of the parties and the net reasonable child-care costs incurred on behalf of these children due to employment or job search of either parent shall be paid by each parent in proportion to that parent's income, in addition to the basic obligation.

I. The child support may also include the payment of the following expenses not covered by the basic child support obligation:

(1) any extraordinary medical, dental and counseling expenses incurred on behalf of the children of the parties. Such extraordinary expenses are uninsured expenses in excess of one hundred dollars ($100) per child per year;

(2) any extraordinary educational expenses for children of the parties; and

(3) transportation and communication expenses necessary for long distance visitation or time sharing.

J. Whenever application of the child support guidelines set forth in this section requires a person to pay to another person more than forty percent of the paying person's gross income for a single child support obligation for current support, there shall be a presumption of a substantial hardship, justifying a deviation from the guidelines.

K. BASIC CHILD SUPPORT SCHEDULE.

BASIC CHILD SUPPORT SCHEDULE

Both parents' Combined Gross Monthly

Number of children

Income

1

2

3

4

5

6

800

100

150

150

150

150

150

850

114

150

150

150

150

150

900

140

154

155

156

158

159

950

165

179

181

183

184

186

1,000

180

205

207

209

211

212

1,050

186

230

233

235

237

239

1,100

196

256

258

261

263

265

1,150

212

282

285

288

291

294

1,200

228

311

320

323

327

330

1,250

243

329

355

358

362

366

1,300

258

347

389

394

398

402

1,350

273

365

418

429

433

438

1,400

282

383

438

464

469

474

1,450

291

400

457

496

504

509

1,500

299

418

476

516

538

544

1,550

307

435

495

536

572

578

1,600

316

452

513

556

594

613

1,650

324

469

532

576

615

648

1,700

332

482

551

596

636

672

1,750

341

494

570

616

657

694

1,800

349

506

588

636

678

716

1,850

357

518

607

656

699

738

1,900

366

530

624

676

720

760

1,950

374

542

638

696

741

782

2,000

382

553

652

715

762

804

2,050

390

565

666

735

783

826

2,100

399

577

680

751

804

848

2,150

407

589

694

766

824

869

2,200

415

601

708

782

845

891

2,250

423

613

721

797

866

913

2,300

431

625

735

813

885

935

2,350

440

637

749

828

902

957

2,400

448

648

763

843

919

978

2,450

453

656

772

853

930

994

2,500

458

664

781

863

940

1,009

2,550

463

671

790

873

951

1,022

2,600

469

678

799

882

961

1,033

2,650

474

686

807

892

972

1,045

2,700

479

693

816

902

982

1,056

2,750

484

701

825

911

993

1,067

2,800

489

708

833

921

1,003

1,079

2,850

494

715

842

930

1,014

1,090

2,900

499

722

850

939

1,023

1,100

2,950

503

728

857

946

1,031

1,109

3,000

507

734

863

954

1,040

1,118

3,050

511

740

870

962

1,048

1,127

3,100

515

746

877

969

1,056

1,136

3,150

519

751

883

976

1,063

1,143

3,200

522

755

888

981

1,069

1,149

3,250

525

759

893

987

1,075

1,156

3,300

529

764

898

992

1,081

1,162

3,350

532

768

903

997

1,087

1,168

3,400

535

772

907

1,003

1,092

1,175

3,450

538

777

912

1,008

1,098

1,181

3,500

541

781

917

1,013

1,104

1,187

3,550

544

786

922

1,019

1,110

1,194

3,600

548

790

927

1,025

1,117

1,201

3,650

551

795

933

1,031

1,123

1,207

3,700

554

799

938

1,036

1,129

1,214

3,750

557

804

943

1,042

1,135

1,221

3,800

561

808

948

1,048

1,142

1,228

3,850

564

813

953

1,053

1,148

1,234

3,900

569

820

961

1,062

1,157

1,245

3,950

574

827

969

1,071

1,167

1,255

4,000

578

834

978

1,080

1,177

1,266

4,050

583

841

986

1,089

1,187

1,276

4,100

588

848

994

1,098

1,197

1,287

4,150

593

855

1,002

1,107

1,207

1,297

4,200

598

862

1,010

1,116

1,216

1,307

4,250

603

868

1,018

1,124

1,225

1,317

4,300

608

875

1,025

1,133

1,235

1,327

4,350

613

882

1,033

1,141

1,244

1,337

4,400

617

889

1,041

1,150

1,253

1,347

4,450

622

896

1,049

1,159

1,263

1,357

4,500

627

902

1,056

1,167

1,272

1,368

4,550

632

909

1,064

1,176

1,281

1,378

4,600

637

916

1,072

1,184

1,290

1,387

4,650

641

921

1,078

1,191

1,298

1,395

4,700

644

927

1,084

1,198

1,305

1,403

4,750

648

932

1,090

1,205

1,313

1,411

4,800

652

937

1,097

1,212

1,320

1,419

4,850

655

942

1,102

1,217

1,326

1,426

4,900

657

946

1,107

1,223

1,332

1,432

4,950

660

950

1,112

1,228

1,338

1,439

5,000

663

954

1,117

1,234

1,344

1,445

5,050

666

958

1,121

1,239

1,350

1,452

5,100

669

963

1,127

1,245

1,357

1,459

5,150

672

968

1,132

1,251

1,363

1,466

5,200

676

972

1,138

1,257

1,370

1,473

5,250

679

977

1,143

1,263

1,376

1,480

5,300

682

981

1,149

1,269

1,383

1,487

5,350

685

986

1,154

1,276

1,390

1,494

5,400

689

991

1,161

1,282

1,397

1,502

5,450

693

997

1,167

1,289

1,404

1,510

5,500

697

1,003

1,173

1,296

1,412

1,518

5,550

701

1,008

1,180

1,304

1,420

1,526

5,600

706

1,014

1,186

1,311

1,428

1,535

5,650

710

1,020

1,193

1,318

1,436

1,544

5,700

714

1,026

1,200

1,326

1,444

1,552

5,750

718

1,032

1,206

1,333

1,452

1,561

5,800

723

1,038

1,213

1,340

1,460

1,569

5,850

727

1,044

1,220

1,348

1,468

1,578

5,900

731

1,050

1,226

1,355

1,476

1,586

5,950

735

1,056

1,233

1,362

1,484

1,595

6,000

740

1,061

1,240

1,370

1,492

1,604

6,050

744

1,067

1,246

1,377

1,500

1,612

6,100

748

1,073

1,253

1,385

1,508

1,621

6,150

752

1,079

1,260

1,392

1,516

1,630

6,200

756

1,085

1,267

1,400

1,525

1,639

6,250

760

1,091

1,274

1,407

1,533

1,648

6,300

764

1,097

1,281

1,415

1,541

1,657

6,350

768

1,103

1,288

1,423

1,550

1,666

6,400

772

1,109

1,294

1,430

1,558

1,674

6,450

776

1,114

1,301

1,438

1,566

1,683

6,500

781

1,120

1,308

1,446

1,575

1,692

6,550

785

1,127

1,316

1,454

1,583

1,702

6,600

789

1,133

1,323

1,462

1,592

1,711

6,650

793

1,139

1,330

1,470

1,601

1,720

6,700

798

1,145

1,337

1,478

1,609

1,730

6,750

802

1,151

1,345

1,486

1,618

1,739

6,800

806

1,157

1,352

1,494

1,627

1,748

6,850

810

1,163

1,359

1,502

1,635

1,758

6,900

815

1,170

1,366

1,510

1,644

1,767

6,950

819

1,176

1,373

1,518

1,653

1,776

7,000

823

1,182

1,381

1,526

1,661

1,786

7,050

827

1,188

1,388

1,533

1,670

1,795

7,100

832

1,194

1,395

1,541

1,679

1,804

7,150

835

1,200

1,401

1,548

1,686

1,812

7,200

839

1,205

1,407

1,555

1,694

1,820

7,250

842

1,210

1,414

1,562

1,701

1,828

7,300

846

1,215

1,420

1,569

1,708

1,836

7,350

850

1,220

1,426

1,575

1,716

1,843

7,400

853

1,225

1,432

1,582

1,723

1,851

7,450

857

1,231

1,438

1,589

1,730

1,859

7,500

860

1,236

1,444

1,596

1,738

1,867

7,550

864

1,241

1,450

1,602

1,745

1,875

7,600

867

1,246

1,456

1,609

1,752

1,883

7,650

871

1,251

1,462

1,616

1,760

1,891

7,700

875

1,256

1,468

1,623

1,767

1,899

7,750

878

1,262

1,474

1,629

1,774

1,906

7,800

882

1,267

1,481

1,636

1,782

1,914

7,850

885

1,272

1,487

1,643

1,789

1,922

7,900

889

1,277

1,493

1,650

1,796

1,930

7,950

893

1,282

1,499

1,656

1,804

1,938

8,000

896

1,287

1,505

1,663

1,811

1,946

8,050

898

1,297

1,511

1,672

1,824

1,949

8,100

900

1,304

1,520

1,681

1,834

1,959

8,150

902

1,311

1,528

1,690

1,844

1,970

8,200

907

1,318

1,537

1,700

1,854

1,981

8,250

912

1,326

1,545

1,709

1,864

1,992

8,300

917

1,333

1,553

1,718

1,874

2,002

8,350

922

1,340

1,562

1,727

1,884

2,013

8,400

927

1,347

1,570

1,736

1,894

2,024

8,450

931

1,354

1,578

1,746

1,904

2,034

8,500

936

1,361

1,587

1,755

1,914

2,045

8,550

941

1,368

1,595

1,764

1,924

2,056

8,600

946

1,375

1,603

1,773

1,934

2,066

8,650

951

1,383

1,611

1,782

1,944

2,077

8,700

956

1,390

1,620

1,792

1,954

2,088

8,750

961

1,397

1,628

1,801

1,964

2,098

8,800

966

1,404

1,636

1,810

1,974

2,109

8,850

971

1,411

1,645

1,819

1,984

2,120

8,900

975

1,418

1,653

1,828

1,994

2,131

8,950

980

1,425

1,661

1,838

2,004

2,141

9,000

985

1,433

1,670

1,847

2,014

2,152

9,050

990

1,440

1,678

1,856

2,024

2,163

9,100

995

1,447

1,686

1,865

2,034

2,173

9,150

1,000

1,454

1,695

1,874

2,044

2,184

9,200

1,005

1,461

1,703

1,884

2,055

2,195

9,250

1,010

1,468

1,711

1,893

2,065

2,205

9,300

1,015

1,475

1,720

1,902

2,075

2,216

9,350

1,019

1,482

1,728

1,911

2,085

2,227

9,400

1,024

1,490

1,736

1,920

2,095

2,237

9,450

1,029

1,497

1,745

1,930

2,105

2,248

9,500

1,034

1,504

1,753

1,939

2,115

2,259

9,550

1,039

1,511

1,761

1,948

2,125

2,270

9,600

1,044

1,518

1,770

1,957

2,135

2,280

9,650

1,049

1,525

1,778

1,967

2,145

2,291

9,700

1,054

1,532

1,786

1,976

2,155

2,302

9,750

1,059

1,539

1,795

1,985

2,165

2,312

9,800

1,064

1,547

1,803

1,994

2,175

2,323

9,850

1,068

1,554

1,811

2,003

2,185

2,334

9,900

1,073

1,561

1,820

2,013

2,195

2,344

9,950

1,078

1,568

1,828

2,022

2,205

2,355

10,000

1,083

1,575

1,836

2,031

2,215

2,366

10,050

1,088

1,582

1,845

2,040

2,225

2,376

10,100

1,093

1,589

1,853

2,049

2,235

2,387

10,150

1,098

1,597

1,861

2,059

2,245

2,398

10,200

1,103

1,604

1,870

2,068

2,255

2,408

10,250

1,108

1,611

1,878

2,077

2,265

2,419

10,300

1,112

1,618

1,886

2,086

2,275

2,430

10,350

1,117

1,625

1,894

2,095

2,285

2,441

10,400

1,122

1,632

1,903

2,105

2,295

2,451

10,450

1,127

1,639

1,911

2,114

2,305

2,462

10,500

1,132

1,646

1,919

2,123

2,315

2,473

10,550

1,137

1,654

1,928

2,132

2,325

2,483

10,600

1,142

1,661

1,936

2,141

2,335

2,494

10,650

1,147

1,668

1,944

2,151

2,345

2,505

10,700

1,152

1,675

1,953

2,160

2,355

2,515

10,750

1,156

1,682

1,961

2,169

2,365

2,526

10,800

1,161

1,689

1,969

2,178

2,375

2,537

10,850

1,166

1,696

1,978

2,187

2,385

2,547

10,900

1,171

1,703

1,986

2,196

2,395

2,558

10,950

1,176

1,710

1,994

2,205

2,405

2,568

11,000

1,181

1,717

2,002

2,215

2,415

2,579

11,050

1,186

1,725

2,010

2,224

2,425

2,589

11,100

1,191

1,732

2,019

2,233

2,435

2,600

11,150

1,195

1,739

2,027

2,242

2,445

2,610

11,200

1,200

1,746

2,035

2,251

2,454

2,621

11,250

1,205

1,753

2,043

2,260

2,464

2,632

11,300

1,210

1,760

2,051

2,269

2,474

2,642

11,350

1,215

1,767

2,060

2,278

2,484

2,653

11,400

1,220

1,774

2,068

2,287

2,494

2,663

11,450

1,225

1,781

2,076

2,296

2,504

2,674

11,500

1,229

1,788

2,084

2,305

2,514

2,684

11,550

1,234

1,795

2,093

2,314

2,524

2,695

11,600

1,239

1,802

2,101

2,324

2,534

2,705

11,650

1,244

1,809

2,109

2,333

2,544

2,716

11,700

1,249

1,816

2,117

2,342

2,553

2,726

11,750

1,254

1,824

2,125

2,351

2,563

2,737

11,800

1,259

1,831

2,134

2,360

2,573

2,748

11,850

1,264

1,838

2,142

2,369

2,583

2,758

11,900

1,268

1,845

2,150

2,378

2,593

2,769

11,950

1,273

1,852

2,158

2,387

2,603

2,779

12,000

1,278

1,859

2,166

2,396

2,613

2,790

12,050

1,283

1,866

2,175

2,405

2,623

2,800

12,100

1,288

1,873

2,183

2,414

2,633

2,811

12,150

1,293

1,880

2,191

2,424

2,642

2,821

12,200

1,298

1,887

2,199

2,433

2,652

2,832

12,250

1,303

1,894

2,208

2,442

2,662

2,842

12,300

1,307

1,901

2,216

2,451

2,672

2,853

12,350

1,312

1,908

2,224

2,460

2,682

2,864

12,400

1,317

1,915

2,232

2,469

2,692

2,874

12,450

1,322

1,923

2,240

2,478

2,702

2,885

12,500

1,327

1,930

2,249

2,487

2,712

2,895

12,550

1,332

1,937

2,257

2,496

2,722

2,906

12,600

1,337

1,944

2,265

2,505

2,732

2,916

12,650

1,342

1,951

2,273

2,514

2,741

2,927

12,700

1,346

1,958

2,281

2,523

2,751

2,937

12,750

1,351

1,965

2,290

2,533

2,761

2,948

12,800

1,356

1,972

2,298

2,542

2,771

2,958

12,850

1,361

1,979

2,306

2,551

2,781

2,969

12,900

1,366

1,986

2,314

2,560

2,791

2,980

12,950

1,371

1,993

2,323

2,569

2,801

2,990

13,000

1,376

2,000

2,331

2,578

2,811

3,001

13,050

1,380

2,007

2,339

2,587

2,821

3,011

13,100

1,385

2,014

2,347

2,596

2,830

3,022

13,150

1,390

2,022

2,355

2,605

2,840

3,032

13,200

1,395

2,029

2,364

2,614

2,850

3,043

13,250

1,400

2,036

2,372

2,623

2,860

3,053

13,300

1,405

2,043

2,380

2,632

2,870

3,064

13,350

1,410

2,050

2,388

2,642

2,880

3,074

13,400

1,415

2,057

2,396

2,651

2,890

3,085

13,450

1,419

2,064

2,405

2,660

2,900

3,096

13,500

1,424

2,071

2,413

2,669

2,910

3,106

13,550

1,429

2,078

2,421

2,678

2,920

3,117

13,600

1,434

2,085

2,429

2,687

2,929

3,127

13,650

1,439

2,092

2,437

2,696

2,939

3,138

13,700

1,444

2,099

2,446

2,705

2,949

3,148

13,750

1,449

2,106

2,454

2,714

2,959

3,159

13,800

1,454

2,113

2,462

2,723

2,969

3,169

13,850

1,458

2,120

2,470

2,732

2,979

3,180

13,900

1,463

2,128

2,479

2,742

2,989

3,190

13,950

1,468

2,135

2,487

2,750

2,999

3,201

14,000

1,472

2,141

2,494

2,759

3,007

3,210

14,050

1,477

2,147

2,501

2,767

3,016

3,219

14,100

1,481

2,153

2,509

2,775

3,025

3,229

14,150

1,486

2,160

2,516

2,783

3,034

3,238

14,200

1,490

2,166

2,523

2,791

3,042

3,247

14,250

1,494

2,172

2,530

2,799

3,051

3,257

14,300

1,499

2,179

2,538

2,807

3,060

3,266

14,350

1,503

2,185

2,545

2,815

3,069

3,275

14,400

1,507

2,191

2,552

2,823

3,077

3,285

14,450

1,512

2,198

2,560

2,831

3,086

3,294

14,500

1,516

2,204

2,567

2,839

3,095

3,303

14,550

1,520

2,210

2,574

2,847

3,104

3,313

14,600

1,525

2,217

2,581

2,855

3,112

3,322

14,650

1,529

2,223

2,589

2,863

3,121

3,331

14,700

1,534

2,229

2,596

2,871

3,130

3,340

14,750

1,538

2,235

2,603

2,879

3,139

3,350

14,800

1,542

2,242

2,610

2,887

3,147

3,359

14,850

1,547

2,248

2,618

2,896

3,156

3,368

14,900

1,551

2,254

2,625

2,904

3,165

3,378

14,950

1,555

2,261

2,632

2,912

3,174

3,387

15,000

1,560

2,267

2,640

2,920

3,182

3,396

15,050

1,564

2,273

2,647

2,928

3,191

3,406

15,100

1,568

2,279

2,654

2,936

3,200

3,415

15,150

1,573

2,286

2,661

2,944

3,209

3,424

15,200

1,577

2,292

2,669

2,952

3,217

3,434

15,250

1,581

2,298

2,676

2,960

3,226

3,443

15,300

1,586

2,305

2,683

2,968

3,235

3,452

15,350

1,590

2,311

2,691

2,976

3,244

3,461

15,400

1,594

2,317

2,698

2,984

3,253

3,471

15,450

1,599

2,324

2,705

2,992

3,261

3,480

15,500

1,603

2,330

2,712

3,000

3,270

3,489

15,550

1,608

2,336

2,720

3,008

3,279

3,499

15,600

1,612

2,342

2,727

3,016

3,288

3,508

15,650

1,616

2,349

2,734

3,024

3,296

3,517

15,700

1,621

2,355

2,742

3,032

3,305

3,527

15,750

1,625

2,361

2,749

3,040

3,314

3,536

15,800

1,629

2,368

2,756

3,049

3,323

3,545

15,850

1,634

2,374

2,763

3,057

3,331

3,554

15,900

1,638

2,380

2,771

3,065

3,340

3,564

15,950

1,642

2,387

2,778

3,073

3,349

3,573

16,000

1,647

2,393

2,785

3,081

3,358

3,582

16,050

1,651

2,399

2,792

3,089

3,366

3,592

16,100

1,655

2,405

2,800

3,097

3,375

3,601

16,150

1,660

2,412

2,807

3,105

3,384

3,610

16,200

1,664

2,418

2,814

3,113

3,393

3,620

16,250

1,669

2,424

2,822

3,121

3,401

3,629

16,300

1,673

2,431

2,829

3,129

3,410

3,638

16,350

1,677

2,437

2,836

3,137

3,419

3,648

16,400

1,682

2,443

2,843

3,145

3,428

3,657

16,450

1,686

2,450

2,851

3,153

3,436

3,666

16,500

1,690

2,456

2,858

3,161

3,445

3,675

16,550

1,695

2,462

2,865

3,169

3,454

3,685

16,600

1,699

2,468

2,873

3,177

3,463

3,694

16,650

1,703

2,475

2,880

3,185

3,471

3,703

16,700

1,708

2,481

2,887

3,194

3,480

3,713

16,750

1,712

2,487

2,894

3,202

3,489

3,722

16,800

1,716

2,494

2,902

3,210

3,498

3,731

16,850

1,721

2,500

2,909

3,218

3,506

3,741

16,900

1,725

2,506

2,916

3,226

3,515

3,750

16,950

1,729

2,513

2,924

3,234

3,524

3,759

17,000

1,734

2,519

2,931

3,242

3,533

3,769

17,050

1,738

2,525

2,938

3,250

3,541

3,778

17,100

1,743

2,531

2,945

3,258

3,550

3,787

17,150

1,747

2,538

2,953

3,266

3,559

3,796

17,200

1,751

2,544

2,960

3,274

3,568

3,806

17,250

1,756

2,550

2,967

3,282

3,576

3,815

17,300

1,760

2,557

2,974

3,290

3,585

3,824

17,350

1,764

2,563

2,982

3,298

3,594

3,834

17,400

1,769

2,570

2,989

3,307

3,603

3,843

17,450

1,774

2,577

2,998

3,316

3,613

3,854

17,500

1,778

2,584

3,006

3,325

3,623

3,864

17,550

1,783

2,591

3,014

3,334

3,633

3,875

17,600

1,788

2,597

3,022

3,343

3,642

3,885

17,650

1,793

2,604

3,030

3,352

3,652

3,896

17,700

1,798

2,611

3,038

3,361

3,662

3,906

17,750

1,802

2,618

3,046

3,370

3,672

3,917

17,800

1,807

2,625

3,054

3,379

3,682

3,927

17,850

1,812

2,632

3,063

3,388

3,691

3,937

17,900

1,817

2,639

3,071

3,397

3,701

3,948

17,950

1,822

2,646

3,079

3,406

3,711

3,958

18,000

1,826

2,653

3,087

3,415

3,721

3,969

18,050

1,831

2,660

3,095

3,424

3,731

3,979

18,100

1,836

2,667

3,103

3,433

3,740

3,990

18,150

1,841

2,674

3,111

3,442

3,750

4,000

18,200

1,845

2,681

3,120

3,451

3,760

4,010

18,250

1,850

2,688

3,128

3,460

3,770

4,021

18,300

1,855

2,695

3,136

3,469

3,780

4,031

18,350

1,860

2,702

3,144

3,478

3,789

4,042

18,400

1,865

2,709

3,152

3,487

3,799

4,052

18,450

1,869

2,716

3,160

3,496

3,809

4,063

18,500

1,874

2,723

3,168

3,505

3,819

4,073

18,550

1,879

2,730

3,177

3,514

3,829

4,084

18,600

1,884

2,737

3,185

3,523

3,838

4,094

18,650

1,889

2,744

3,193

3,532

3,848

4,104

18,700

1,893

2,751

3,201

3,541

3,858

4,115

18,750

1,898

2,758

3,209

3,550

3,868

4,125

18,800

1,903

2,765

3,217

3,559

3,878

4,136

18,850

1,908

2,772

3,225

3,568

3,887

4,146

18,900

1,912

2,779

3,233

3,577

3,897

4,157

18,950

1,917

2,786

3,242

3,586

3,907

4,167

19,000

1,922

2,793

3,250

3,595

3,917

4,178

19,050

1,927

2,800

3,258

3,604

3,927

4,188

19,100

1,932

2,807

3,266

3,613

3,936

4,198

19,150

1,936

2,814

3,274

3,622

3,946

4,209

19,200

1,941

2,821

3,282

3,631

3,956

4,219

19,250

1,946

2,828

3,290

3,640

3,966

4,230

19,300

1,951

2,835

3,299

3,649

3,976

4,240

19,350

1,956

2,842

3,307

3,658

3,985

4,251

19,400

1,960

2,849

3,315

3,667

3,995

4,261

19,450

1,965

2,856

3,323

3,676

4,005

4,271

19,500

1,970

2,863

3,331

3,685

4,015

4,282

19,550

1,975

2,869

3,339

3,694

4,025

4,292

19,600

1,979

2,876

3,347

3,703

4,034

4,303

19,650

1,984

2,883

3,355

3,712

4,044

4,313

19,700

1,989

2,890

3,364

3,721

4,054

4,324

19,750

1,994

2,897

3,372

3,730

4,064

4,334

19,800

1,999

2,904

3,380

3,739

4,074

4,345

19,850

2,003

2,911

3,388

3,748

4,083

4,355

19,900

2,008

2,918

3,396

3,757

4,093

4,365

19,950

2,013

2,925

3,404

3,766

4,103

4,376

20,000

2,018

2,932

3,412

3,775

4,113

4,386

20,050

2,023

2,939

3,421

3,784

4,123

4,397

20,100

2,027

2,946

3,429

3,793

4,132

4,407

20,150

2,032

2,953

3,437

3,802

4,142

4,418

20,200

2,037

2,960

3,445

3,811

4,152

4,428

20,250

2,042

2,967

3,453

3,820

4,162

4,439

20,300

2,046

2,974

3,461

3,829

4,172

4,449

20,350

2,051

2,981

3,469

3,838

4,181

4,459

20,400

2,056

2,988

3,478

3,847

4,191

4,470

20,450

2,061

2,995

3,486

3,856

4,201

4,480

20,500

2,066

3,002

3,494

3,865

4,211

4,491

20,550

2,070

3,009

3,502

3,874

4,221

4,501

20,600

2,075

3,016

3,510

3,883

4,230

4,512

20,650

2,080

3,023

3,518

3,892

4,240

4,522

20,700

2,085

3,030

3,526

3,901

4,250

4,533

20,750

2,089

3,037

3,534

3,910

4,260

4,543

20,800

2,094

3,044

3,543

3,919

4,270

4,553

20,850

2,099

3,051

3,551

3,928

4,279

4,564

20,900

2,104

3,058

3,559

3,937

4,289

4,574

20,950

2,109

3,065

3,567

3,946

4,299

4,585

21,000

2,113

3,072

3,575

3,955

4,309

4,595

21,050

2,118

3,079

3,583

3,964

4,319

4,606

21,100

2,123

3,086

3,591

3,973

4,328

4,616

21,150

2,128

3,093

3,600

3,982

4,338

4,626

21,200

2,133

3,100

3,608

3,991

4,348

4,637

21,250

2,137

3,107

3,616

4,000

4,358

4,647

21,300

2,142

3,114

3,624

4,009

4,368

4,658

21,350

2,147

3,121

3,632

4,018

4,377

4,668

21,400

2,152

3,128

3,640

4,027

4,387

4,679

21,450

2,156

3,135

3,648

4,036

4,397

4,689

21,500

2,161

3,141

3,657

4,045

4,407

4,700

21,550

2,166

3,148

3,665

4,054

4,417

4,710

21,600

2,171

3,155

3,673

4,063

4,426

4,720

21,650

2,176

3,162

3,681

4,072

4,436

4,731

21,700

2,180

3,169

3,689

4,081

4,446

4,741

21,750

2,185

3,176

3,697

4,090

4,456

4,752

21,800

2,190

3,183

3,705

4,099

4,466

4,762

21,850

2,195

3,190

3,713

4,108

4,475

4,773

21,900

2,200

3,197

3,722

4,117

4,485

4,783

21,950

2,204

3,204

3,730

4,126

4,495

4,794

22,000

2,209

3,211

3,738

4,135

4,505

4,804

22,050

2,214

3,218

3,746

4,144

4,514

4,814

22,100

2,219

3,225

3,754

4,153

4,524

4,825

22,150

2,223

3,232

3,762

4,162

4,534

4,835

22,200

2,228

3,239

3,770

4,171

4,544

4,846

22,250

2,233

3,246

3,779

4,180

4,554

4,856

22,300

2,238

3,253

3,787

4,189

4,563

4,867

22,350

2,243

3,260

3,795

4,198

4,573

4,877

22,400

2,247

3,267

3,803

4,207

4,583

4,887

22,450

2,252

3,274

3,811

4,216

4,593

4,898

22,500

2,257

3,281

3,819

4,225

4,603

4,908

22,550

2,262

3,288

3,827

4,234

4,612

4,919

22,600

2,267

3,295

3,835

4,243

4,622

4,929

22,650

2,271

3,302

3,844

4,252

4,632

4,940

22,700

2,276

3,309

3,852

4,261

4,642

4,950

22,750

2,281

3,316

3,860

4,270

4,652

4,961

22,800

2,286

3,323

3,868

4,279

4,661

4,971

22,850

2,290

3,330

3,876

4,288

4,671

4,981

22,900

2,295

3,337

3,884

4,297

4,681

4,992

22,950

2,300

3,344

3,892

4,306

4,691

5,002

23,000

2,305

3,351

3,901

4,315

4,701

5,013

23,050

2,310

3,358

3,909

4,324

4,710

5,023

23,100

2,314

3,365

3,917

4,333

4,720

5,034

23,150

2,319

3,372

3,925

4,342

4,730

5,044

23,200

2,324

3,379

3,933

4,351

4,740

5,055

23,250

2,329

3,386

3,941

4,360

4,750

5,065

23,300

2,334

3,393

3,949

4,369

4,759

5,075

23,350

2,338

3,400

3,958

4,378

4,769

5,086

23,400

2,343

3,407

3,966

4,387

4,779

5,096

23,450

2,348

3,414

3,974

4,396

4,789

5,107

23,500

2,353

3,420

3,982

4,405

4,799

5,117

23,550

2,357

3,427

3,990

4,414

4,808

5,128

23,600

2,362

3,434

3,998

4,423

4,818

5,138

23,650

2,367

3,441

4,006

4,432

4,828

5,148

23,700

2,372

3,448

4,014

4,441

4,838

5,159

23,750

2,377

3,455

4,023

4,450

4,848

5,169

23,800

2,381

3,462

4,031

4,459

4,857

5,180

23,850

2,386

3,469

4,039

4,468

4,867

5,190

23,900

2,391

3,476

4,047

4,477

4,877

5,201

23,950

2,396

3,483

4,055

4,486

4,887

5,211

24,000

2,401

3,490

4,063

4,495

4,897

5,222

24,050

2,405

3,497

4,071

4,504

4,906

5,232

24,100

2,410

3,504

4,080

4,513

4,916

5,242

24,150

2,415

3,511

4,088

4,522

4,926

5,253

24,200

2,420

3,518

4,096

4,531

4,936

5,263

24,250

2,424

3,525

4,104

4,540

4,946

5,274

24,300

2,429

3,532

4,112

4,549

4,955

5,284

24,350

2,434

3,539

4,120

4,558

4,965

5,295

24,400

2,439

3,546

4,128

4,567

4,975

5,305

24,450

2,444

3,553

4,136

4,576

4,985

5,316

24,500

2,448

3,560

4,145

4,585

4,995

5,326

24,550

2,453

3,567

4,153

4,594

5,004

5,336

24,600

2,458

3,574

4,161

4,603

5,014

5,347

24,650

2,463

3,581

4,169

4,612

5,024

5,357

24,700

2,468

3,588

4,177

4,621

5,034

5,368

24,750

2,472

3,595

4,185

4,630

5,044

5,378

24,800

2,477

3,602

4,193

4,639

5,053

5,389

24,850

2,482

3,609

4,202

4,648

5,063

5,399

24,900

2,487

3,616

4,210

4,657

5,073

5,410

24,950

2,491

3,623

4,218

4,666

5,083

5,420

25,000

2,496

3,630

4,226

4,675

5,093

5,430

25,050

2,501

3,637

4,234

4,684

5,102

5,441

25,100

2,506

3,644

4,242

4,693

5,112

5,451

25,150

2,511

3,651

4,250

4,702

5,122

5,462

25,200

2,515

3,658

4,259

4,711

5,132

5,472

25,250

2,520

3,665

4,267

4,720

5,142

5,483

25,300

2,525

3,672

4,275

4,729

5,151

5,493

25,350

2,530

3,679

4,283

4,738

5,161

5,503

25,400

2,535

3,686

4,291

4,747

5,171

5,514

25,450

2,539

3,692

4,299

4,756

5,181

5,524

25,500

2,544

3,699

4,307

4,765

5,191

5,535

25,550

2,549

3,706

4,315

4,774

5,200

5,545

25,600

2,554

3,713

4,324

4,783

5,210

5,556

25,650

2,558

3,720

4,332

4,792

5,220

5,566

25,700

2,563

3,727

4,340

4,801

5,230

5,577

25,750

2,568

3,734

4,348

4,810

5,240

5,587

25,800

2,573

3,741

4,356

4,819

5,249

5,597

25,850

2,578

3,748

4,364

4,828

5,259

5,608

25,900

2,582

3,755

4,372

4,837

5,269

5,618

25,950

2,587

3,762

4,381

4,846

5,279

5,629

26,000

2,592

3,769

4,389

4,855

5,289

5,639

26,050

2,597

3,776

4,397

4,864

5,298

5,650

26,100

2,602

3,783

4,405

4,873

5,308

5,660

26,150

2,606

3,790

4,413

4,882

5,318

5,671

26,200

2,611

3,797

4,421

4,891

5,328

5,681

26,250

2,616

3,804

4,429

4,900

5,338

5,691

26,300

2,621

3,811

4,437

4,909

5,347

5,702

26,350

2,625

3,818

4,446

4,918

5,357

5,712

26,400

2,630

3,825

4,454

4,927

5,367

5,723

26,450

2,635

3,832

4,462

4,936

5,377

5,733

26,500

2,640

3,839

4,470

4,945

5,387

5,744

26,550

2,645

3,846

4,478

4,954

5,396

5,754

26,600

2,649

3,853

4,486

4,963

5,406

5,764

26,650

2,654

3,860

4,494

4,972

5,416

5,775

26,700

2,659

3,867

4,503

4,981

5,426

5,785

26,750

2,664

3,874

4,511

4,990

5,436

5,796

26,800

2,669

3,881

4,519

4,999

5,445

5,806

26,850

2,673

3,888

4,527

5,008

5,455

5,817

26,900

2,678

3,895

4,535

5,017

5,465

5,827

26,950

2,683

3,902

4,543

5,026

5,475

5,838

27,000

2,688

3,909

4,551

5,035

5,485

5,848

27,050

2,692

3,916

4,560

5,044

5,494

5,858

27,100

2,697

3,923

4,568

5,053

5,504

5,869

27,150

2,702

3,930

4,576

5,062

5,514

5,879

27,200

2,707

3,937

4,584

5,071

5,524

5,890

27,250

2,712

3,944

4,592

5,080

5,534

5,900

27,300

2,716

3,951

4,600

5,089

5,543

5,911

27,350

2,721

3,958

4,608

5,098

5,553

5,921

27,400

2,726

3,964

4,616

5,107

5,563

5,932

27,450

2,731

3,971

4,625

5,116

5,573

5,942

27,500

2,736

3,978

4,633

5,125

5,583

5,952

27,550

2,740

3,985

4,641

5,134

5,592

5,963

27,600

2,745

3,992

4,649

5,143

5,602

5,973

27,650

2,750

3,999

4,657

5,152

5,612

5,984

27,700

2,755

4,006

4,665

5,161

5,622

5,994

27,750

2,759

4,013

4,673

5,170

5,632

6,005

27,800

2,764

4,020

4,682

5,179

5,641

6,015

27,850

2,769

4,027

4,690

5,188

5,651

6,025

27,900

2,774

4,034

4,698

5,197

5,661

6,036

27,950

2,779

4,041

4,706

5,206

5,671

6,046

28,000

2,783

4,048

4,714

5,215

5,681

6,057

28,050

2,788

4,055

4,722

5,224

5,690

6,067

28,100

2,793

4,062

4,730

5,233

5,700

6,078

28,150

2,798

4,069

4,738

5,242

5,710

6,088

28,200

2,803

4,076

4,747

5,251

5,720

6,099

28,250

2,807

4,083

4,755

5,260

5,730

6,109

28,300

2,812

4,090

4,763

5,269

5,739

6,119

28,350

2,817

4,097

4,771

5,278

5,749

6,130

28,400

2,822

4,104

4,779

5,287

5,759

6,140

28,450

2,826

4,111

4,787

5,296

5,769

6,151

28,500

2,831

4,118

4,795

5,305

5,779

6,161

28,550

2,836

4,125

4,804

5,314

5,788

6,172

28,600

2,841

4,132

4,812

5,323

5,798

6,182

28,650

2,846

4,139

4,820

5,332

5,808

6,193

28,700

2,850

4,146

4,828

5,341

5,818

6,203

28,750

2,855

4,153

4,836

5,350

5,828

6,213

28,800

2,860

4,160

4,844

5,359

5,837

6,224

28,850

2,865

4,167

4,852

5,368

5,847

6,234

28,900

2,870

4,174

4,861

5,377

5,857

6,245

28,950

2,874

4,181

4,869

5,386

5,867

6,255

29,000

2,879

4,188

4,877

5,395

5,877

6,266

29,050

2,884

4,195

4,885

5,404

5,886

6,276

29,100

2,889

4,202

4,893

5,413

5,896

6,287

29,150

2,893

4,209

4,901

5,422

5,906

6,297

29,200

2,898

4,216

4,909

5,431

5,916

6,307

29,250

2,903

4,223

4,917

5,440

5,926

6,318

29,300

2,908

4,230

4,926

5,449

5,935

6,328

29,350

2,913

4,237

4,934

5,458

5,945

6,339

29,400

2,917

4,243

4,942

5,467

5,955

6,349

29,450

2,922

4,250

4,950

5,476

5,965

6,360

29,500

2,927

4,257

4,958

5,485

5,975

6,370

29,550

2,932

4,264

4,966

5,494

5,984

6,380

29,600

2,937

4,271

4,974

5,503

5,994

6,391

29,650

2,941

4,278

4,983

5,512

6,004

6,401

29,700

2,946

4,285

4,991

5,521

6,014

6,412

29,750

2,951

4,292

4,999

5,530

6,024

6,422

29,800

2,956

4,299

5,007

5,539

6,033

6,433

29,850

2,960

4,306

5,015

5,548

6,043

6,443

29,900

2,965

4,313

5,023

5,556

6,053

6,454

29,950

2,970

4,320

5,031

5,565

6,063

6,464

30,000

2,975

4,327

5,039

5,574

6,072

6,474

WORKSHEET A - BASIC VISITATION

__________ JUDICIAL DISTRICT COURT

COUNTY OF _________________________

STATE OF NEW MEXICO

NO. _____________________

, Petitioner,

vs.

, Respondent.

MONTHLY CHILD SUPPORT OBLIGATION

Custodial Parent

Other Parent

Combined

1.

Gross Monthly Income

$______

+

$______

=

$______

2.

Percentage of Combined Income

(Each parent's income divided

by combined income)

_____%

+

_____%

=

100%

3.

Number of Children ______

4.

Basic Support from Schedule

(Use combined income from Line 1)

=

______

5.

Children's Health and

Dental Insurance Premium

______

+

______

=

______

6.

Work-Related Child Care

______

+

______

=

______

7.

Additional Expenses

______

+

______

=

______

8.

Total Support (Add

Lines 5, 6 and

7 for each parent

and Lines 4, 5, 6 and 7 for combined

column)

______

+

______

=

______

9.

Each Parent's Obligation

(Combined Column Line

8 x each parent's

Line 2)

______

______

10.

Enter amount for

each parent from

Line 8

-______

-______

11.

Each Parent's Net

Obligation (Subtract

Line 10 from Line 9

for each parent)

______

______

Other Parent pays Custodial Parent this Amount

_______________PAYS______________ EACH MONTH $_________

Petitioner's Signature

Respondent's Signature

Date:_______________________

BASIC VISITATIONINSTRUCTIONS FOR WORKSHEET A

Line 1. Gross monthly income:

Includes all income, except TANF, food stamps and supplemental security income. If a parent pays child support by court order to other children, subtract from gross income. Use current income if steady. If income varies a lot from month to month, use an average of the last twelve months, if available, or last year's income tax return. Add both parents' gross incomes and put total under the combined column.

Line 2. Percentage of Combined Income:

Divide each parent's income by combined income to get that parent's percentage of combined income.

Lines 3 and 4. Basic Support:

Fill in number of children on worksheet (Line 3). Round combined income to nearest fifty dollars ($50.00). Look at the basic child support schedule. In the far left-hand column of the basic child support schedule, find the rounded combined income figure. Read across to the column with the correct number of children. Enter that amount on Line 4.

Line 5. Children's Health and Dental Insurance Premium:

Enter the cost paid by a parent for covering these children with medical and dental insurance under that parent's column on Line 5. Add costs paid by each parent and enter under the combined column on Line 5.

Line 6. Work-Related Child Care:

Enter the cost paid by each parent for work-related child care. If the cost varies (for example, between school year and summer), take the total yearly cost and divide by twelve. Enter each parent's figure in that parent's column on Line 6. Add the cost for both parents and enter in the combined column on Line 6.

Line 7. Additional Expenses:

Enter the amounts paid by each parent for additional expenses provided by Subsection I of this section on Line 7. Add the cost for both parents and enter in the combined column on Line 7.

Line 8. Total Support:

Total the basic support amount from Line 4 in the combined column with the combined column on Lines 5, 6 and 7 and enter the totals in combined column on Line 8.

Line 9. Each Parent's Obligation:

Multiply the total child support amount on Line 8 by each parent's percentage share on Line 2, and enter each parent's dollar share under that parent's column on Line 9.

Line 10. Total Support:

Enter the total amount shown for each parent on Line 8 beside the "minus" marks on Line 10.

Line 11. Each Parent's Net Obligation:

For each parent, subtract the amount on Line 10 from the amount on Line 9. Enter the difference for each parent in that parent's column on Line 11. The amount in the box "other parent" is what that parent pays to the custodial parent each month. Do not subtract the amount on the custodial parent's Line 11 from the amount in the other parent's box. The custodial parent is presumed to use the amount in that parent's column on Line 11 for the children.

WORKSHEET B - SHARED RESPONSIBILITY

__________ JUDICIAL DISTRICT COURT

COUNTY OF _________________________

STATE OF NEW MEXICO

NO. _____________________

, Petitioner,

vs.

, Respondent.

MONTHLY CHILD SUPPORT OBLIGATION

Part 1 - Basic Support:

Mother

Father

Combined

1.

Gross Monthly Income

$______

+

$______

=

$______

2.

Percentage of Combined Income

(Each parent's income divided

by combined income)

_____ %

+

_____%

=

100%

3.

Number of Children _______

4.

Basic Support from Schedule

(Use combined income from Line 1)

=

______

5.

Shared Responsibility Basic

Obligation (Line 4 x 1.5)

=

______

6.

Each Parent's Share (Line 5

x each parent's Line 2)

______

______

7.

Number of 24-Hour Days

with Each Parent (must

total 365)

______

+

______

=

365

8.

Percentage with Each Parent

(Line 7 divided by 365)

______%

+

______%

=

100%

9.

Amount Retained (Line

6 x Line 8 for Each

Parent)

______

______

10.

Each Parent's Basic

Obligation (subtract

Line 9 from Line 6)

______

______

11.

Amount Transferred

(subtract smaller amount

on Line 10 from larger

amount on Line 10). Parent

with larger amount on Line

10 pays other parent the

difference.

______

Part 2 - Additional Payments:

12.

Children's Health and

Dental Insurance

Premium

______

+

______

=

______

13.

Work-Related Child

Care

______

+

______

=

______

14.

Additional

Expenses

______

+

______

=

______

15.

Total Additional

Payments (Add Lines

12, 13 and 14 for each

parent and for combined

column)

______

+

______

=

______

16.

Each Parent's Obligation

(Combined Column Line 15

x each parent's Line 2)

______

______

17.

Amount Transferred

(Subtract each parent's

Line 16 from that parent's Line 15).

Parent with "minus"

figure pays that amount

to other parent.

______

______

Part 3 - Net Amount Transferred:

18.

Combine Lines 11 and 17 by

addition if same parent pays

on both lines, otherwise by

subtraction.

__________

________________PAYS________________EACH MONTH $____________

Petitioner's Signature

Respondent's Signature

Date:________________________

SHARED RESPONSIBILITYINSTRUCTIONS FOR WORKSHEET B

Part 1 - Basic Support:

Line 1. Gross Monthly Income:

Includes all income, except TANF, food stamps and supplemental security income. See text for allowed deductions from income. Use current income if steady. If income varies a lot from month to month, use an average of the last twelve months, if available, or last year's income tax return. Add both parents' gross incomes and put total under the combined column.

Line 2. Percentage of Combined Income:

Divide each parent's income by combined income to get that parent's percentage of combined income.

Lines 3 and 4. Basic Support:

Fill in the number of children on the worksheet (Line 3). Round combined income to nearest fifty dollars ($50.00). Look at the basic child support schedule. In the far left-hand column of that schedule, find the rounded combined income figure. Read across to the column with the correct number of children. Enter that amount on Line 4.

Line 5. Shared Responsibility Basic Obligation:

Multiply the basic obligation on Line 4 by 1.5.

Line 6. Each Parent's Share:

Multiply the support amount on Line 5 by each parent's percentage share on Line 2, and enter each parent's dollar share under that parent's column on Line 6.

Line 7. Each Parent's Time of Care for Children:

Enter the number of twenty-four-hour days of responsibility that each parent has each child in a year according to the parenting plan.

Line 8. Percentage of Twenty-Four-Hour Days With Each Parent:

Divide each parent's number of twenty-four-hour days (Line 7) by three hundred sixty-five to obtain a percentage.

Line 9. Amount Retained:

Under shared responsibility arrangements, each parent retains the percentage of the basic support obligation equal to the number of twenty-four-hour days of responsibility spent by each child with each respective parent divided by three hundred sixty-five. Multiply each parent's share of basic support (Line 6) by the percentage in that parent's Line 8 and enter the result on that parent's Line 9. This is the amount that each parent retains to pay the children's expenses during that parent's periods of responsibility.

Line 10. Each Parent's Basic Obligation:

Subtract the amount retained by each parent for direct expenses (Line 9) from that parent's share (Line 6) and enter the difference on that parent's Line 10.

Line 11. Amount Transferred for Basic Support:

In shared responsibility situations, both parents are entitled not only to retain money for direct expenses but also to receive contributions from the other parent toward those expenses. Therefore, subtract the smaller amount on Line 10 from the larger amount on Line 10 to arrive at a net amount transferred for basic support.

Part 2 - Additional Payments:

Line 12. Children's Health and Dental Insurance Premium:

Enter the cost paid by a parent for covering these children with medical and dental insurance under that parent's column on Line 12. Add costs paid by each parent and enter under the combined column on Line 12.

Line 13. Work-Related Child Care:

Enter the cost paid by each parent for work-related child care. If the cost varies (for example, between school year and summer), take the total yearly cost and divide by twelve. Enter each parent's figure in that parent's column on Line 13. Add the cost for both parents and enter in combined column on Line 13.

Line 14. Additional Expenses:

Enter the cost paid by each parent for additional expenses provided by Subsection I of this section on Line 14.

Line 15. Total Additional Payments:

For each parent, total the amount paid by that parent for insurance, child care and additional expenses (Lines 12, 13 and 14). Enter the total in that parent's column on Line 15 and the total of both parents' expenses under the combined column on Line 15.

Line 16. Each Parent's Obligation:

Multiply the total additional payments (combined column on Line 15) by each parent's percentage share of income on Line 2, and enter each parent's dollar share of the additional payments on that parent's Line 16.

Line 17. Amount Transferred:

Subtract each parent's obligation for additional expenses (that parent's Line 16) from the total additional payments made by that parent (that parent's Line 15). The parent with a "minus" figure pays the other parent the amount on Line 17.

Part 3 - Net Amount Transferred:

Line 18. Combine Lines 11 and 17:

Combine the amount owed by one parent to the other for basic support (Line 11) and the amount owed by one parent to the other for additional payments (Line 17). If the same parent owes for both obligations, add Lines 11 and 17, and enter the total on Line 18. If one parent owes for basic support and the other owes for additional payments, subtract the smaller amount from the larger and enter on Line 18. Fill in the blanks by stating which parent pays and which parent receives the net amount transferred.

History: 1978 Comp., § 40-4-11.1, enacted by Laws 1988, ch. 87, § 2; 1991, ch. 206, § 1; 1995, ch. 142, § 1; 2008, ch. 48, § 1.

Repeals. — Laws 1991, ch. 206, § 4, effective June 14, 1991, repealed Laws 1988, ch. 87, § 4 which was to repeal 40-4-11.1 NMSA 1978 effective June 30, 1991.

Cross references. — For designation of human services department as the single state agency for the enforcement of child and spousal support obligations pursuant to Title IV D of the federal Social Security Act, see 27-2-27 NMSA 1978.

For local district court rules and forms, see LR2-Form J and LR11-114.

The 2008 amendment, effective May 14, 2008, changed the Basic Child Support Schedule in Subsection K by expanding the levels of combined gross monthly income and increasing the amount of child support.

The 1995 amendment, effective June 16, 1995, rewrote this section to the extent that a detailed comparison is impracticable.

Incarceration affecting child support. — Support payments should accrue while father is incarcerated. Thomasson v. Johnson, 1995-NMCA-109, 120 N.M. 512, 903 P.2d 254.

Child's income. — Under 40-4-11.1 NMSA 1978, child support is calculated based on the parents ' gross income. There is no provision in 40-4-11.1 NMSA 1978 for calculating basic child support based on the child's income. Rather, the child's income (whether from social security, his or her own earnings, from a trust established by grandparents or other sources) is relevant solely as a ground for deviating from the guidelines pursuant to 40-4-11.1 NMSA 1978. Pedersen v. Pedersen, 2000-NMCA-042, 129 N.M. 56, 1 P.3d 974.

Prior children. — The use of "prior children" in the text of 40-4-11.1C(2)(d) NMSA 1978 controls over the use of "other children" in the instructions for Worksheet A. The phrase "prior children" refers to birth order and not to the timing of child support orders. Thompson v. Dehne, 2009-NMCA-120, 147 N.M. 283, 220 P.3d 1132.

Calculation of child support where there are other children. — In a child support proceeding to obtain a support order for the second of defendant's three children, where each of defendant's three children had a different mother and support orders had been entered for defendant's first child and third child before petitioner filed a petition for a support order for the second child, the proper calculation of the second child's support should have been determined by deducing only the amount of the first child's support from defendant's income and not the amount of the third child's support. Thompson v. Dehne, 2009-NMCA-120, 147 N.M. 283, 220 P.3d 1132.

Garnishment statute is inapplicable to the calculation of child support. — The garnishment statute, 35-12-7 NMSA 1978, which provides that the maximum amount which may be taken from wages for the enforcement of child support is fifty percent of disposable income, is inapplicable to calculating the amount of child support. Thompson v. Dehne, 2009-NMCA-120, 147 N.M. 283, 220 P.3d 1132.

Requirement for use of Worksheet B. — Since the non-physical custodial parent had visitation with the child more than 30% of the time, the court was required to use Worksheet B in calculating child support. Gomez v. Gomez, 1995-NMCA-049, 119 N.M. 755, 895 P.2d 277, superseded by statute, Erickson v. Erickson, 1999-NMCA-056, 127 N.M. 140, 978 P.2d 347.

Recreational and educational and travel expenses are included within the basic child support provided by the child support guidelines. Klinksiek v. Klinksiek, 2005-NMCA-008, 136 N.M. 693, 104 P.3d 559.

Medical coverage alone not "child support." — Child support obligation was not met merely by father's provision of medical insurance for child, where such coverage was required by the Mandatory Medical Support Act, 40-4C-2 NMSA 1978, and was in addition to, not in lieu of, father's support obligations under the child support guidelines. Sisneroz v. Polanco, 1999-NMCA-039, 126 N.M. 779, 975 P.2d 392.

Right to child support arrearages. — Mother's silence and conduct in accepting the unilaterally reduced child support payments, without more, was insufficient to support a finding of waiver of her right to child support arrearages as provided in the divorce decree; nor was such evidence sufficient to support a finding of acquiescence. McCurry v. McCurry, 1994-NMCA-047, 117 N.M. 564, 874 P.2d 25.

Custody neither "basic visitation" nor "shared responsibility." — Where one of two children of divorced parents lived 59% of the time with his father and 41% of his time with his mother and the other lived 71% of her time with her mother and 29% with her father, child support should have been computed, first, for the daughter, by treating her as the sole child in a basic visitation arrangement, then, for the son, by treating him as a child for whom father and mother had shared responsibility, adjusting the calculation to take into account that he is the sole child housed by father and the second child housed by mother. Erickson v. Erickson, 1999-NMCA-056, 127 N.M. 140, 978 P.2d 347.

Income considerations. — Income under Subsection C includes "income from any source" and can include interest or trust income and as such the trial court was entitled to consider potential as well as actual, present income and could examine any such assets that could produce such income. Talley v. Talley, 1993-NMCA-003, 115 N.M. 89, 847 P.2d 323.

By limiting its determination of the father's gross monthly income to his tax returns, the trial court was too strict in defining what it believed was income, and it erred in not considering other sources of revenue, including cash savings, yearly interest, IRA's and land purchases. Padilla v. Montano, 1993-NMCA-127, 116 N.M. 398, 862 P.2d 1257.

Trial court properly included income from an individual retirement account in its calculations of a parent's child support obligation; the fact that the parent would have to pay a penalty for withdrawing the money from the individual retirement account prior to reaching the age of retirement did not render the money unavailable for child support, under this section. Quintana v. Eddins, 2002-NMCA-008, 131 N.M. 435, 38 P.3d 203.

Use of the father's dividend earnings in the year prior to the year in question was error where it was shown that his dividend investments changed from year-to-year. Boutz v. Donaldson, 1999-NMCA-131, 128 N.M. 232, 991 P.2d 517.

Even though the father, a writer, was not engaged in writing and had no income from current literary efforts during the year in question, the trial court erred in refusing to allow him to deduct a sum for fixed overhead expenses from his earnings from previous writings during that year. Boutz v. Donaldson, 1999-NMCA-131, 128 N.M. 232, 991 P.2d 517.

Under Subsection C(1), the court should have imputed income from full-time employment to the mother even though she did not work full-time during the marriage. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

As long as a parent was working full time in his or her area of expertise, earning an income within the range presented by the evidence and in a location reasonably accessible to his or her child, a trial court could not make finding of underemployment without also finding bad faith; to do otherwise would put a parent in the untenable position of choosing between playing an active role in the child's upbringing and leaving to earn enough money to meet the support obligation. Quintana v. Eddins, 2002-NMCA-008, 131 N.M. 435, 38 P.3d 203.

The trial court was within its discretion not to consider the mother underemployed by virtue of her reasonable, yet unsuccessful, efforts to establish a profitable business, and reasonable efforts to provide a home for her children. Boutz v. Donaldson, 1999-NMCA-131, 128 N.M. 232, 991 P.2d 517.

The language of Subsection C(2) requires consideration of the actual amount of income from the sources listed therein in the determination of each parent's gross income. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Interest earned on cash assets received in a property distribution is income for purposes of child support and the determination of income includes the income potential of idle assets. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Where a father failed to obtain full-time employment or attempt to regain his law license, a district court properly imputed income against him for child support purposes based on his underemployment; however, the amount imputed was not supported by sufficient evidence because there was no showing that the father could have secured employment at the salary he made at his last job. State ex rel. Human Servs. Dep't v. Kelley, 2003-NMCA-050, 133 N.M. 510, 64 P.3d 537.

Past lifestyle of children. — Past status may provide probative evidence about the likelihood of future status. There was no error in the trial court's consideration of the children's past lifestyle to assess the fairness of the support award. Roberts v. Wright, 1994-NMCA-022, 117 N.M. 294, 871 P.2d 390.

Business expenses of closely-held corporation. — While the trial court may consider the tax treatment of business expenses claimed by a parent as "ordinary and necessary," the trial court is not limited to the tax treatment of a particular expense. The parent claiming a business expense must show not only that it is ordinary and necessary to the business, but also that it is irrelevant to calculating support obligations. For example, business expenses that are valid for accounting or tax purposes may not affect a parent's actual cash flow, so they would normally not be considered ordinary and necessary for purposes of calculating support. Roberts v. Wright, 1994-NMCA-022, 117 N.M. 294, 871 P.2d 390; Jurado v. Jurado, 1995-NMCA-014, 119 N.M. 522, 892 P.2d 969.

Rent payments. — Pursuant to the plain language of Subsection C(2)(b) of this section, the rent payments wife received from tenant constitute "gross receipts" in calculating her "gross income". Klinksiek v. Klinksiek, 2005-NMCA-008, 136 N.M. 693, 104 P.3d 559.

Wife is entitled to deduct from the "gross receipts" the "ordinary and necessary expenses" required to produce the rental income to determine her "gross income" from the rent. Klinksiek v. Klinksiek, 2005-NMCA-008, 136 N.M. 693, 104 P.3d 559.

Not considered income. — The term "in-kind benefits" in Subsection C(2) refers to employment benefits and does not apply to a residence in which the mother was living without cost. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Monthly payments of capital not income. — Monthly payments on a real estate contract that constitutes return of capital is not income. Leeder v. Leeder, 1994-NMCA-105, 118 N.M. 603, 884 P.2d 494.

Gifts. — Under Subsection C(2), gross income generally does not include gifts; however, deviation from the child support guidelines as authorized under Subsection A could include the calculation of periodic dependable gifts. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Attorney fees properly awarded. — The trial court's determination of attorney fees was proper where the length of the marriage, husband's substantial separate assets, and wife's lack of out-of-home working experience all supported its decision. Talley v. Talley, 1993-NMCA-003, 115 N.M. 89, 847 P.2d 323.

Changed circumstances required for modification of support. — The legislature intended 40-4-11.1 NMSA 1978 to update and make uniform throughout the state the amount of the child support obligation based on the income of the parents, but did not intend to abolish the requirement that the party seeking modification make the traditional showing of a substantial change in circumstances, harmonizing 40-4-11.1 with 40-4-7 NMSA 1978 and giving effect to both. Perkins v. Rowson, 1990-NMCA-089, 110 N.M. 671, 798 P.2d 1057, cert. denied, 110 N.M. 641, 798 P.2d 591.

Court order required for modification of undivided award. — Where a modification award provided one amount for "child support for the two minor children," and did not contain language expressly or even impliedly allowing an automatic reduction when the older child turned 18, relief could only have been obtained in court. Bustos v. Bustos, 2000-NMCA-040, 128 N.M. 842, 999 P.2d 1074.

Costs to be considered. — Under Subsection H, the trial court is required to include child-care costs in its computations. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Trial court did not err in including the costs of private school in child support calculations. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Child-care costs incurred while attending college. — Child-care costs paid by the mother while she attended college in pursuit of a college degree were incurred "due to employment or job search" for the purpose of calculating child support obligations under Subsection G. Alverson v. Harris, 1997-NMCA-024, 123 N.M. 153, 935 P.2d 1165.

Deviations from support guidelines. — Trial court erred in departing from the statutory child support guidelines without first determining the amount due under the guidelines, in failing to clearly indicate how it arrived at its award, and in failing to explain its deviations from the guidelines. Tedford v. Gregory, 1998-NMCA-067, 125 N.M. 206, 959 P.2d 540, cert. denied, 125 N.M. 147, 958 P.2d 105.

Annual abatement of child support is not deviation from guidelines but such deviations are explicitly provided for in those guidelines by Subsection A. Grant v. Cumiford, 2005-NMCA-058, 137 N.M. 485, 112 P.3d 1142.

Deviation from child support guidelines. — It is error to deviate from the child support guidelines in calculating the parties' gross incomes except as authorized by statute or appellate case law, and it is also error to deviate from the child support guidelines in any manner without providing written justification for such deviation. Jury v. Jury, 2017-NMCA-036.

Where petitioner appealed the district court's denial of her motion to modify a 2010 child support decree, claiming that the district court's ruling resulted from its erroneous determination of the parties' gross monthly incomes and, by extension, child support obligations, reversal and remand for recalculation of the parties' gross monthly incomes was necessary to the extent that the district court improperly deviated from the child support guidelines in calculating the parties' gross monthly incomes and failed to specify the reasons for its decision in deviating from the child support guidelines. Jury v. Jury, 2017-NMCA-036.

Deviation from presumption. — The child support guidelines allow wife to make a proper showing that there should be a deviation from the presumptive amount of her gross income. Klinksiek v. Klinksiek, 2005-NMCA-008, 136 N.M. 693, 104 P.3d 559.

Law reviews. — For article, "Positive Parenting and Negative Contributions: Why Payment of Child Support Should Not Be Regarded as Dissipation of Marital Assets," see 30 N.M.L. Rev. 1 (2000).

Am. Jur. 2d, A.L.R. and C.J.S. references. — Divorce and separation: attributing undisclosed income to parent or spouse for purposes of making child or spousal support award, 70 A.L.R.4th 173.

Consideration of obligated spouse's earnings from overtime or "second job" held in addition to regular full-time employment in fixing alimony or child support awards, 17 A.L.R.5th 143.

Treatment of depreciation expenses claimed for tax or accounting purposes in determining ability to pay child or spousal support, 28 A.L.R.5th 46.

Validity, construction, and application of Child Support Recovery Act of 1992 (18 USCA § 228), 147 A.L.R. Fed. 1

Basis for imputing income for purpose of determining child support where obligor spouse is voluntarily unemployed or underemployed, 76 A.L.R.5th 191.