Section § 4050

Explanation

This law is about making sure that California's child support guidelines meet federal rules. The state wants its guidelines to match up with national standards to keep everything consistent and compliant.

In adopting the statewide uniform guideline provided in this article, it is the intention of the Legislature to ensure that this state remains in compliance with federal regulations for child support guidelines.

Section § 4052

Explanation

This law says that when a court is deciding on child support, it must follow the rules set for the entire state. The court can only make exceptions in specific situations outlined in the law.

The court shall adhere to the statewide uniform guideline and may depart from the guideline only in the special circumstances set forth in this article.

Section § 4052.5

Explanation

This law explains how child support is handled when a child has more than two parents. It requires judges to calculate child support based on each parent's income and how much time they spend with the child. If the standard calculation results in an unfair situation due to special circumstances, the court can adjust the support amounts. The section also clarifies that this law doesn't require any changes to the current child support system or guidelines.

(a)CA Family Law Code § 4052.5(a) The statewide uniform guideline, as required by federal regulations, shall apply in any case in which a child has more than two parents. The court shall apply the guideline by dividing child support obligations among the parents based on income and amount of time spent with the child by each parent, pursuant to Section 4053.
(b)CA Family Law Code § 4052.5(b) Consistent with federal regulations, after calculating the amount of support owed by each parent under the guideline, the presumption that the guideline amount of support is correct may be rebutted if the court finds that the application of the guideline in that case would be unjust or inappropriate due to special circumstances, pursuant to Section 4057. If the court makes that finding, the court shall divide child support obligations among the parents in a manner that is just and appropriate based on income and amount of time spent with the child by each parent, applying the principles set forth in Section 4053 and this article.
(c)CA Family Law Code § 4052.5(c) Nothing in this section shall be construed to require reprogramming of the California Child Support Enforcement System, a change to the statewide uniform guideline for determining child support set forth in Section 4055, or a revision by the Department of Child Support Services of its regulations, policies, procedures, forms, or training materials.

Section § 4053

Explanation

This law outlines the principles that California courts must follow when determining child support. It emphasizes that both parents are responsible for supporting their children according to their ability and circumstances. The law insists that children's welfare is a priority and that child support should reflect each parent's income and responsibilities. It encourages equalizing the children's living standards between both parents' homes and tries to rely on private resources for funding. Importantly, the guideline aims to encourage fair settlements between parents and ensure that children get the support they need without resorting to lengthy court cases.

In implementing the statewide uniform guideline, the courts shall adhere to the following principles:
(a)CA Family Law Code § 4053(a) A parent’s first and principal obligation is to support the parent’s minor children according to the parent’s circumstances and station in life.
(b)CA Family Law Code § 4053(b) Both parents are mutually responsible for the support of their children.
(c)CA Family Law Code § 4053(c) The guideline takes into account each parent’s actual income and level of responsibility for the children.
(d)CA Family Law Code § 4053(d) Each parent should pay for the support of the children according to the parent’s ability.
(e)CA Family Law Code § 4053(e) The guideline seeks to place the interests of children as the state’s top priority.
(f)CA Family Law Code § 4053(f) Children should share in the standard of living of both parents. Child support may therefore appropriately improve the standard of living of the custodial household to improve the lives of the children.
(g)CA Family Law Code § 4053(g) Child support orders in cases in which both parents have high levels of responsibility for the children should reflect the increased costs of raising the children in two homes and should minimize significant disparities in the children’s living standards in the two homes.
(h)CA Family Law Code § 4053(h) The financial needs of the children should be met through private financial resources as much as possible.
(i)CA Family Law Code § 4053(i) It is presumed that a parent having primary physical responsibility for the children contributes a significant portion of available resources for the support of the children.
(j)CA Family Law Code § 4053(j) The guideline seeks to encourage fair and efficient settlements of conflicts between parents and seeks to minimize the need for litigation.
(k)CA Family Law Code § 4053(k) The guideline is intended to be presumptively correct in all cases, and only under special circumstances should child support orders fall below the child support mandated by the guideline formula.
(l)CA Family Law Code § 4053(l) Child support orders shall ensure that children actually receive fair, timely, and sufficient support reflecting the state’s high standard of living and high costs of raising children compared to other states.

Section § 4054

Explanation

The Judicial Council reviews the guidelines for child support in California and suggests changes to the Legislature. They look at data like the cost of raising kids and job market conditions, and consider how support policies affect low-income parents. They analyze cases to see how the guidelines are used in real life and study other states' practices. The goal is to ensure fair child support orders. The Council also explores related issues like the impact of a parent's new marriage on income and whether support calculations should use gross or net income. They consult various groups, including parents and experts, and collect public opinions to ensure children benefit from both parents' living standards. Reviews occur every four years, with the first done by 1993.

(a)CA Family Law Code § 4054(a) The Judicial Council shall periodically review the statewide uniform guideline to recommend to the Legislature appropriate revisions.
(b)CA Family Law Code § 4054(b) The review shall include all of the following:
(1)CA Family Law Code § 4054(b)(1) Economic data on the cost of raising children.
(2)CA Family Law Code § 4054(b)(2) Labor market data, such as unemployment rates, employment rates, hours worked, and earnings, by occupation and skill level for the state and local job markets.
(3)CA Family Law Code § 4054(b)(3) The impact of guideline policies and amounts on custodial and noncustodial parents who have family incomes below 200 percent of the federal poverty level.
(4)CA Family Law Code § 4054(b)(4) Factors that influence employment rates among custodial and noncustodial parents and compliance with child support orders.
(5)CA Family Law Code § 4054(b)(5) An analysis of case data, gathered through sampling or other methods, on the actual application of, and deviations from, the guideline after the guideline’s operative date, as well as the rates of orders entered by default, orders entered based on presumed income and earning capacity, and orders determined using the low-income adjustment.
(6)CA Family Law Code § 4054(b)(6) An analysis of guidelines and studies from other states, and other research and studies available to or undertaken by the Judicial Council.
(7)CA Family Law Code § 4054(b)(7) A comparison of payments on child support orders by case characteristics, including whether the order was entered by default, based on earning capacity or presumed income, or determined using the low-income adjustment.
(8)CA Family Law Code § 4054(b)(8) Any additional factors required by federal regulations.
(c)CA Family Law Code § 4054(c) Any recommendations for revisions to the guideline shall be made to ensure that the guideline results in appropriate child support orders, to limit deviations from the guideline, or otherwise to help ensure that the guideline is in compliance with federal law.
(d)CA Family Law Code § 4054(d) The Judicial Council may also review and report on other matters, including, but not limited to, the following:
(1)CA Family Law Code § 4054(d)(1) The treatment of the income of a subsequent spouse or nonmarital partner.
(2)CA Family Law Code § 4054(d)(2) The treatment of children from prior or subsequent relationships.
(3)CA Family Law Code § 4054(d)(3) The application of the guideline in a case where a payer parent has extraordinarily low or extraordinarily high income, or where each parent has primary physical custody of one or more of the children of the marriage.
(4)CA Family Law Code § 4054(d)(4) The benefits and limitations of a uniform statewide spousal support guideline and the interrelationship of that guideline with the state child support guideline.
(5)CA Family Law Code § 4054(d)(5) Whether the use of gross or net income in the guideline is preferable.
(6)CA Family Law Code § 4054(d)(6) Whether the guideline affects child custody litigation or the efficiency of the judicial process.
(7)CA Family Law Code § 4054(d)(7) Whether the various assumptions used in computer software used by some courts to calculate child support comport with state law and should be made available to parties and counsel.
(e)CA Family Law Code § 4054(e) The initial review by the Judicial Council shall be submitted to the Legislature and to the Department of Child Support Services on or before December 31, 1993, and subsequent reviews shall occur at least every four years thereafter unless federal law requires a different interval.
(f)CA Family Law Code § 4054(f) In developing its recommendations, the Judicial Council shall consult with a broad cross-section of groups involved in child support issues, including, but not limited to, the following:
(1)CA Family Law Code § 4054(f)(1) Custodial and noncustodial parents.
(2)CA Family Law Code § 4054(f)(2) Representatives of established women’s rights and fathers’ rights groups.
(3)CA Family Law Code § 4054(f)(3) Representatives of established organizations that advocate for the economic well-being of children.
(4)CA Family Law Code § 4054(f)(4) Members of the judiciary, district attorney’s offices, the Attorney General’s office, and the Department of Child Support Services.
(5)CA Family Law Code § 4054(f)(5) Certified family law specialists.
(6)CA Family Law Code § 4054(f)(6) Academicians specializing in family law.
(7)CA Family Law Code § 4054(f)(7) Persons representing low-income parents.
(8)CA Family Law Code § 4054(f)(8) Persons representing recipients of assistance under the CalWORKs program seeking child support services.
(9)CA Family Law Code § 4054(f)(9) Persons representing currently or formerly incarcerated parents.
(g)CA Family Law Code § 4054(g) In developing its recommendations, the Judicial Council shall seek public comment and shall be guided by the legislative intent that children share in the standard of living of both of their parents.

Section § 4055

Explanation

This law explains how child support payments are calculated in California. The formula considers the incomes of both parents and the amount of time each parent spends with the children. If the higher-earning parent has the kids more often, they may pay less, and vice versa. The law also adjusts support amounts based on income levels, ensuring fairness, especially for parents earning minimum wage. If parents have multiple children, the child support amount is multiplied according to the number of children. Finally, in certain situations where a parent doesn't show up in court, specific assumptions are made to calculate child support.

(a)CA Family Law Code § 4055(a) The statewide uniform guideline for determining child support orders is as follows: CS = K[HN - (H%)(TN)].
(b)Copy CA Family Law Code § 4055(b)
(1)Copy CA Family Law Code § 4055(b)(1) The components of the formula are as follows:
(A)CA Family Law Code § 4055(b)(1)(A) CS = child support amount.
(B)CA Family Law Code § 4055(b)(1)(B) K = amount of both parents’ income to be allocated for child support as set forth in paragraph (3).
(C)CA Family Law Code § 4055(b)(1)(C) HN = high earner’s net monthly disposable income.
(D)CA Family Law Code § 4055(b)(1)(D) H% = approximate percentage of time that the high earner has or will have primary physical responsibility for the children compared to the other parent. In cases in which parents have different time-sharing arrangements for different children, H% equals the average of the approximate percentages of time the high earner parent spends with each child.
(E)CA Family Law Code § 4055(b)(1)(E) TN = total net monthly disposable income of both parties.
(2)CA Family Law Code § 4055(b)(2) To compute net disposable income, see Section 4059.
(3)CA Family Law Code § 4055(b)(3) K (amount of both parents’ income allocated for child support) equals one plus H% (if H% is less than or equal to 50 percent) or two minus H% (if H% is greater than 50 percent) times the following fraction:
Total Net Disposable
Income Per Month
K
$0–2,900
0.165 + TN/82,857
$2,901–5,000
0.131 + TN/42,149
$5,001–10,000
0.250
$10,001–15,000
0.10 + 1,499/TN
Over $15,000
0.12 + 1,200/TN
For example, if H% equals 20 percent and the total monthly net disposable income of the parents is $1,000, K = (1 + 0.20) × (0.165 + 1,000/82,857), or 0.21. If H% equals 80 percent and the total monthly net disposable income of the parents is $1,000, K = (2 - 0.80) × (0.165 + 1,000/82,857), or 0.21.
(4)CA Family Law Code § 4055(4) For more than one child, multiply CS by:
 2 children
1.6
 3 children
2
 4 children
2.3
 5 children
2.5
 6 children
2.625
 7 children
2.75
 8 children
2.813
 9 children
2.844
10 children
2.86
(5)CA Family Law Code § 4055(5) If the amount calculated under the formula results in a positive number, the higher earner shall pay that amount to the lower earner. If the amount calculated under the formula results in a negative number, the lower earner shall pay the absolute value of that amount to the higher earner.
(6)CA Family Law Code § 4055(6) In any default proceeding where proof is by affidavit pursuant to Section 2336, or in any proceeding for child support in which a party fails to appear after being duly noticed, H% shall be set at zero in the formula if the noncustodial parent is the higher earner or at 100 if the custodial parent is the higher earner, where there is no evidence presented demonstrating the percentage of time that the noncustodial parent has primary physical responsibility for the children. H% shall not be set as described in paragraph (3) if the moving party in a default proceeding is the noncustodial parent or if the party who fails to appear after being duly noticed is the custodial parent. A statement by the party who is not in default as to the percentage of time that the noncustodial parent has primary physical responsibility for the children shall be deemed sufficient evidence.
(7)CA Family Law Code § 4055(7) In all cases in which the net disposable income per month of the obligor is less than the amount of monthly gross income earned from full-time minimum wage, established by Section 1182.12 of the Labor Code, at 40 hours per week, 52 weeks per year, there is a rebuttable presumption that the obligor is entitled to a low-income adjustment. The presumption may be rebutted by evidence showing that the application of the lowest amount of child support permitted pursuant to this paragraph would be unjust and inappropriate in the particular case. In determining whether the presumption is rebutted, the court shall consider the principles provided in Section 4053, and the impact of the contemplated adjustment on the respective net incomes of the obligor and the obligee. The low-income adjustment shall reduce the child support amount otherwise determined under this section by an amount that is no greater than the amount calculated by multiplying the child support amount otherwise determined under this section by a fraction, the numerator of which is the amount of monthly gross income earned from full-time minimum wage, established by Section 1182.12 of the Labor Code, at 40 hours per week, 52 weeks per year, minus the obligor’s net disposable income per month, and the denominator of which is the amount of monthly gross income earned from full-time minimum wage, established by Section 1182.12 of the Labor Code, at 40 hours per week, 52 weeks per year.
(8)CA Family Law Code § 4055(8) Unless the court orders otherwise, the order for child support shall allocate the support amount so that the amount of support for the youngest child is the amount of support for one child, and the amount for the next youngest child is the difference between that amount and the amount for two children, with similar allocations for additional children. However, this paragraph does not apply to cases in which there are different time-sharing arrangements for different children or where the court determines that the allocation would be inappropriate in the particular case.
(c)CA Family Law Code § 4055(c) If a court uses a computer to calculate the child support order and the obligor’s income qualifies for a low-income adjustment, the computer program shall provide the range of the adjustment permitted by paragraph (7) of subdivision (b).
(d)CA Family Law Code § 4055(d) This section shall be operative September 1, 2024.

Section § 4056

Explanation

This law requires California courts to explain their decisions in writing or verbally whenever child support ordered is different from the standard guideline amount. They must provide the guideline amount, reasons for any difference, and why the decision is in the best interests of the children. Additionally, if requested by either party, the court must disclose detailed financial information used for calculating the guideline amount, showing each parent's income, tax status, deductions, and the time each parent spends with the children.

(a)CA Family Law Code § 4056(a) To comply with federal law, the court shall state, in writing or on the record, the following information whenever the court is ordering an amount for support that differs from the statewide uniform guideline formula amount under this article:
(1)CA Family Law Code § 4056(a)(1) The amount of support that would have been ordered under the guideline formula.
(2)CA Family Law Code § 4056(a)(2) The reasons the amount of support ordered differs from the guideline formula amount.
(3)CA Family Law Code § 4056(a)(3) The reasons the amount of support ordered is consistent with the best interests of the children.
(b)CA Family Law Code § 4056(b) At the request of any party, the court shall state in writing or on the record the following information used in determining the guideline amount under this article:
(1)CA Family Law Code § 4056(b)(1) The net monthly disposable income of each parent.
(2)CA Family Law Code § 4056(b)(2) The actual federal income tax filing status of each parent (for example, single, married, married filing separately, or head of household and number of exemptions).
(3)CA Family Law Code § 4056(b)(3) Deductions from gross income for each parent.
(4)CA Family Law Code § 4056(b)(4) The approximate percentage of time pursuant to paragraph (1) of subdivision (b) of Section 4055 that each parent has primary physical responsibility for the children compared to the other parent.

Section § 4057

Explanation

This section says that the amount of child support calculated by a specific formula is usually presumed correct. However, this assumption can be challenged if there are good reasons. These reasons could be things like both parents agreeing on a different amount, the sale of a family home affecting finances, a parent earning a very high income, unequal contributions towards the child's needs, or when the formula payment is too high for a low-income parent. Also included are unique situations like differing time-share arrangements for children, unequal housing costs, special needs of the children, or when a child has more than two parents. The court can also reconsider child support if a parent has multiple obligations from different cases. This law section will take effect on September 1, 2024.

(a)CA Family Law Code § 4057(a) The amount of child support established by the formula provided in subdivision (a) of Section 4055 is presumed to be the correct amount of child support to be ordered.
(b)CA Family Law Code § 4057(b) The presumption of subdivision (a) is a rebuttable presumption affecting the burden of proof and may be rebutted by admissible evidence showing that application of the formula would be unjust or inappropriate in the particular case, consistent with the principles set forth in Section 4053, because one or more of the following factors is found to be applicable by a preponderance of the evidence, and the court states in writing or on the record the information required in subdivision (a) of Section 4056:
(1)CA Family Law Code § 4057(b)(1) The parties have stipulated to a different amount of child support under subdivision (a) of Section 4065.
(2)CA Family Law Code § 4057(b)(2) The sale of the family residence is deferred pursuant to Chapter 8 (commencing with Section 3800) of Part 1 and the rental value of the family residence where the children reside exceeds the mortgage payments, homeowner’s insurance, and property taxes. The amount of any adjustment pursuant to this paragraph shall not be greater than the excess amount.
(3)CA Family Law Code § 4057(b)(3) The parent being ordered to pay child support has an extraordinarily high income and the amount determined under the formula would exceed the needs of the children.
(4)CA Family Law Code § 4057(b)(4) A party is not contributing to the needs of the children at a level commensurate with that party’s custodial time.
(5)CA Family Law Code § 4057(b)(5) A support obligor qualifies for the low-income adjustment pursuant to paragraph (7) of subdivision (b) of Section 4055 and the amount of child support established by the formula exceeds 50 percent of the support obligor’s net disposable income as defined in Section 4059 after application of the low-income adjustment. The amount of any adjustment pursuant to this paragraph shall not be greater than the amount exceeding 50 percent of the support obligor’s net disposable income.
(6)CA Family Law Code § 4057(b)(6) Application of the formula would be unjust or inappropriate due to special circumstances in the particular case. These special circumstances include, but are not limited to, the following:
(A)CA Family Law Code § 4057(b)(6)(A) Cases in which the parents have different time-sharing arrangements for different children.
(B)CA Family Law Code § 4057(b)(6)(B) Cases in which both parents have substantially equal time-sharing of the children and one parent has a much lower or higher percentage of income used for housing than the other parent.
(C)CA Family Law Code § 4057(b)(6)(C) Cases in which the children have special medical or other needs that could require child support that would be greater than the formula amount.
(D)CA Family Law Code § 4057(b)(6)(D) Cases in which a child is found to have more than two parents.
(c)CA Family Law Code § 4057(c) If the court is made aware that a parent is subject to multiple court orders to pay child support arising from a different case or cases, the court may take steps to determine how to allocate the parent’s income and support obligation appropriately across the cases. A court that continues a hearing based on a party’s representation that it will file an appropriate request to modify support in a related case may issue a temporary support order.
(d)CA Family Law Code § 4057(d) This section shall be operative September 1, 2024.

Section § 4057.5

Explanation

This law states that a parent's new spouse or partner's income is generally not considered when calculating child support, unless excluding it would cause severe hardship for any child involved. In such extraordinary cases, the court must also check if including the income would severely affect any other children relying on that person. Extraordinary situations might include a parent choosing not to work or relying heavily on the new partner's income. In these situations, a court can request income information through tax forms, but may allow deductions for stepchildren's basic living expenses. This law also provides grounds to ask for a modification of child support orders made before this law was enacted.

(a)Copy CA Family Law Code § 4057.5(a)
(1)Copy CA Family Law Code § 4057.5(a)(1) The income of the obligor parent’s subsequent spouse or nonmarital partner shall not be considered when determining or modifying child support, except in an extraordinary case where excluding that income would lead to extreme and severe hardship to any child subject to the child support award, in which case the court shall also consider whether including that income would lead to extreme and severe hardship to any child supported by the obligor or by the obligor’s subsequent spouse or nonmarital partner.
(2)CA Family Law Code § 4057.5(a)(2) The income of the obligee parent’s subsequent spouse or nonmarital partner shall not be considered when determining or modifying child support, except in an extraordinary case where excluding that income would lead to extreme and severe hardship to any child subject to the child support award, in which case the court shall also consider whether including that income would lead to extreme and severe hardship to any child supported by the obligee or by the obligee’s subsequent spouse or nonmarital partner.
(b)CA Family Law Code § 4057.5(b) For purposes of this section, an extraordinary case may include a parent who voluntarily or intentionally quits work or reduces income, or who intentionally remains unemployed or underemployed and relies on a subsequent spouse’s income.
(c)CA Family Law Code § 4057.5(c) If any portion of the income of either parent’s subsequent spouse or nonmarital partner is allowed to be considered pursuant to this section, discovery for the purposes of determining income shall be based on W2 and 1099 income tax forms, except where the court determines that application would be unjust or inappropriate.
(d)CA Family Law Code § 4057.5(d) If any portion of the income of either parent’s subsequent spouse or nonmarital partner is allowed to be considered pursuant to this section, the court shall allow a hardship deduction based on the minimum living expenses for one or more stepchildren of the party subject to the order.
(e)CA Family Law Code § 4057.5(e) The enactment of this section constitutes cause to bring an action for modification of a child support order entered prior to the operative date of this section.

Section § 4058

Explanation

This law explains what counts as a parent's annual gross income for purposes of determining child support in California. It includes most sources of income, like wages, benefits, and rental income, but excludes things like child support received and income from needs-based public assistance. When a parent's income isn't clear, the court can estimate what they could potentially earn based on their education, job skills, and other factors. Importantly, if a parent is in prison or involuntarily in an institution, they're not seen as voluntarily unemployed for these purposes. This statute is set to take effect on September 1, 2024.

(a)CA Family Law Code § 4058(a) The annual gross income of each parent means income from whatever source derived, except as specified in subdivision (c) and includes, but is not limited to, the following:
(1)CA Family Law Code § 4058(a)(1) Income such as commissions, salaries, royalties, wages, bonuses, rents, dividends, pensions, interest, trust income, annuities, workers’ compensation benefits, unemployment insurance benefits, disability insurance benefits, social security benefits, severance pay, veterans benefits that are not based on need, military allowances for housing and food, and spousal support actually received from a person not a party to the proceeding to establish a child support order pursuant to this article.
(2)CA Family Law Code § 4058(a)(2) Income from the proprietorship of a business, such as gross receipts from the business reduced by expenditures required for the operation of the business.
(3)CA Family Law Code § 4058(a)(3) In the discretion of the court, employee benefits or self-employment benefits, taking into consideration the benefit to the employee, any corresponding reduction in living expenses, and other relevant facts.
(b)Copy CA Family Law Code § 4058(b)
(1)Copy CA Family Law Code § 4058(b)(1) (A) In a case when a parent’s annual gross income is unknown, the court shall consider the earning capacity of the parent.
(B)CA Family Law Code § 4058(b)(1)(B) In a case when a parent’s annual gross income is known, the court may, in its discretion, consider the earning capacity of a parent in lieu of the parent’s income, consistent with the best interests of the children, taking into consideration the overall welfare and developmental needs of the children, and the time that parent spends with the children.
(2)CA Family Law Code § 4058(b)(2) When determining the earning capacity of the parent pursuant to this subdivision, the court shall consider the specific circumstances of the parent, to the extent known. Those circumstances include, but are not limited to, evidence of the parent’s assets, residence, employment and earnings history, job skills, educational attainment, literacy, age, health, criminal record and other employment barriers, and record of seeking work, as well as the local job market, the availability of employers willing to hire the parent, prevailing earnings levels in the local community, and other relevant background factors affecting the parent’s ability to earn.
(3)CA Family Law Code § 4058(b)(3) Notwithstanding any other law, the incarceration or involuntary institutionalization of a parent shall not be treated as voluntary unemployment in establishing or modifying support orders regardless of the nature of the offense. “Incarcerated or involuntarily institutionalized” has the same meaning as subdivision (e) of Section 4007.5.
(c)CA Family Law Code § 4058(c) Annual gross income does not include any income derived from child support payments actually received, and income derived from any public assistance program, eligibility for which is based on a determination of need. Child support received by a party for children from another relationship shall not be included as part of that party’s gross or net income.
(d)CA Family Law Code § 4058(d) This section shall be operative September 1, 2024.

Section § 4059

Explanation

This part of the law explains how to figure out each parent's annual net disposable income, which is essential for determining child support. You start with their gross income and subtract specific expenses. These include taxes based on filing status, contributions to Social Security and similar programs, mandatory union dues, retirement benefits, health insurance premiums, and any child or spousal support being paid. Also allowed are job-related expenses and hardship deductions, which are cases where the parent faces special financial difficulties. However, for child support calculations, these deductions must be proven and accepted by a court.

The annual net disposable income of each parent shall be computed by deducting from the parent’s annual gross income the actual amounts attributable to the following items or other items permitted under this article:
(a)CA Family Law Code § 4059(a) The state and federal income tax liability resulting from the parties’ taxable income. Federal and state income tax deductions shall bear an accurate relationship to the tax status of the parties (that is, single, married, married filing separately, or head of household) and number of dependents. State and federal income taxes shall be those actually payable (not necessarily current withholding) after considering appropriate filing status, all available exclusions, deductions, and credits. Unless the parties stipulate otherwise, the tax effects of spousal support shall not be considered in determining the net disposable income of the parties for determining child support, but shall be considered in determining spousal support consistent with Chapter 3 (commencing with Section 4330) of Part 3.
(b)CA Family Law Code § 4059(b) Deductions attributed to the employee’s contribution or the self-employed worker’s contribution pursuant to the Federal Insurance Contributions Act (FICA), or an amount not to exceed that allowed under FICA for persons not subject to FICA, provided that the deducted amount is used to secure retirement or disability benefits for the parent.
(c)CA Family Law Code § 4059(c) Deductions for mandatory union dues and retirement benefits, provided that they are required as a condition of employment.
(d)CA Family Law Code § 4059(d) Deductions for health insurance or health plan premiums for the parent and for any children the parent has an obligation to support and deductions for state disability insurance premiums.
(e)CA Family Law Code § 4059(e) Any child or spousal support actually being paid by the parent pursuant to a court order, to or for the benefit of a person who is not a subject of the order to be established by the court. In the absence of a court order, child support actually being paid, not to exceed the amount established by the guideline, for natural or adopted children of the parent not residing in that parent’s home, who are not the subject of the order to be established by the court, and of whom the parent has a duty of support. Unless the parent proves payment of the support, a deduction shall not be allowed under this subdivision.
(f)CA Family Law Code § 4059(f) Job-related expenses, if allowed by the court after consideration of whether the expenses are necessary, the benefit to the employee, and any other relevant facts.
(g)CA Family Law Code § 4059(g) A deduction for hardship, as defined by Sections 4070 to 4073, inclusive, and applicable published appellate court decisions. The amount of the hardship shall not be deducted from the amount of child support, but shall be deducted from the income of the party to whom it applies. In applying any hardship under paragraph (2) of subdivision (a) of Section 4071, the court shall seek to provide equity between competing child support orders. The Judicial Council shall develop a formula for calculating the maximum hardship deduction and shall submit it to the Legislature for its consideration on or before July 1, 1995.

Section § 4060

Explanation

This law section says that to find someone's monthly take-home pay, you take their yearly take-home pay and divide it by 12. But if this monthly amount doesn't really match what a person is earning now or is expected to earn soon, the court can change the amount to better fit the real earnings.

The monthly net disposable income shall be computed by dividing the annual net disposable income by 12. If the monthly net disposable income figure does not accurately reflect the actual or prospective earnings of the parties at the time the determination of support is made, the court may adjust the amount appropriately.

Section § 4061

Explanation

This section talks about how additional child support payments are calculated in California. It says these extra expenses should be divided between parents based on their incomes, after making certain adjustments. These adjustments happen if one parent pays spousal support to the other or if child support has already been ordered. The parent paying spousal support will have their income reduced by that amount, and the parent getting spousal support will have theirs increased. When it comes to child support, though, only the payer's income is reduced, not the receiver's income. This section will be in effect starting September 1, 2024.

The amounts in Section 4062 shall be considered additional support for the children and shall be computed in accordance with the following:
(a)CA Family Law Code § 4061(a) If there needs to be an apportionment of expenses pursuant to Section 4062, the expenses shall be divided in proportion to the parents’ net incomes as adjusted pursuant to subdivisions (c) and (d), unless a party requests or the court finds on its own motion that expenses should be divided in a different manner.
(b)Copy CA Family Law Code § 4061(b)
(1)Copy CA Family Law Code § 4061(b)(1) The basic child support obligation shall first be computed using the formula set forth in subdivision (a) of Section 4055, as adjusted for any appropriate rebuttal factors in subdivision (b) of Section 4057.
(2)CA Family Law Code § 4061(b)(2) Any additional child support required for expenses pursuant to Section 4062 shall thereafter be ordered to be paid by the parents in proportion to their net disposable incomes as adjusted pursuant to subdivisions (c) and (d).
(c)CA Family Law Code § 4061(c) In cases when spousal support is or has been ordered to be paid by one parent to the other, for purposes of allocating additional expenses pursuant to Section 4062, the gross income of the parent paying spousal support shall be decreased by the amount of the spousal support paid and the gross income of the parent receiving the spousal support shall be increased by the amount of the spousal support received for as long as the spousal support order is in effect and is paid.
(d)CA Family Law Code § 4061(d) For purposes of computing the adjusted net disposable income of the parent paying child support for allocating any additional expenses pursuant to Section 4062, the net disposable income of the parent paying child support shall be reduced by the amount of any basic child support ordered to be paid under subdivision (a) of Section 4055. However, the net disposable income of the parent receiving child support shall not be increased by any amount of child support received.
(e)CA Family Law Code § 4061(e) This section shall be operative September 1, 2024.

Section § 4062

Explanation

This law outlines additional child support expenses that can be ordered by the court. Firstly, it requires parents to cover costs related to childcare for work or job training and uninsured healthcare as extra support, unless these are already factored into standard calculations. Secondly, it allows the court to order extra support for children's educational or special needs and travel costs for visitation. These provisions take effect on September 1, 2024.

(a)CA Family Law Code § 4062(a) The court shall order the following as additional child support:
(1)CA Family Law Code § 4062(a)(1) Childcare costs, if those expenses are actually incurred, related to employment or to reasonably necessary education or training for employment skills, as described in Section 4063, unless those costs are specifically included in the guideline calculation itself.
(2)CA Family Law Code § 4062(a)(2) The reasonable uninsured health care costs for the children as provided in Section 4063.
(b)CA Family Law Code § 4062(b) The court may order the following as additional child support:
(1)CA Family Law Code § 4062(b)(1) Costs related to the educational or other special needs of the children.
(2)CA Family Law Code § 4062(b)(2) Travel expenses for visitation.
(c)CA Family Law Code § 4062(c) This section shall be operative September 1, 2024.

Section § 4063

Explanation

This section outlines how courts handle additional child support costs, focusing on reimbursement between parents for expenses like healthcare and childcare. Parents must be informed of their rights and responsibilities, including repayment timelines. If one parent pays more than their share, they should provide evidence and request reimbursement. Reimbursements should occur within a specified time unless a court allows a different schedule for good reason. Disputed payments must still be made before seeking court intervention. Additionally, any extra insurance acquired by a parent is their financial responsibility. Courts also consider factors like a child's special needs, geographic access to care, and a parent's ability to pay when ruling on payment disputes.

(a)CA Family Law Code § 4063(a) When making an order pursuant to subdivision (a) of Section 4062, the court shall:
(1)CA Family Law Code § 4063(a)(1) Advise each parent, in writing or on the record, of the parent’s rights and liabilities, including financial responsibilities.
(2)CA Family Law Code § 4063(a)(2) Include in its order the time period for a parent to reimburse the other parent for the reimbursing parent’s share of the reasonable additional child support costs subject to the requirements of this section.
(b)CA Family Law Code § 4063(b) Unless there has been an assignment of rights pursuant to Section 11477 of the Welfare and Institutions Code, when either parent accrues or pays costs pursuant to an order under this section, that parent shall provide the other parent with an itemized statement of the costs within a reasonable time, but not more than 90 days after accruing the costs. These costs shall then be paid as follows:
(1)CA Family Law Code § 4063(b)(1) If a parent has already paid all of these costs, that parent shall provide proof of payment and a request for reimbursement of that parent’s court-ordered share to the other parent.
(2)CA Family Law Code § 4063(b)(2) If a parent has paid the parent’s court-ordered share of the costs only, that parent shall provide proof of payment to the other parent, request the other parent to pay the remainder of the costs directly to the provider, and provide the reimbursing parent with any necessary information about how to make the payment to the provider.
(3)CA Family Law Code § 4063(b)(3) The other parent shall make the reimbursement or pay the remaining costs within the time period specified by the court, or, if no period is specified, within a reasonable time not to exceed 30 days from notification of the amount due, or according to any payment schedule set by the health care provider for either parent unless the parties agree in writing to another payment schedule or the court finds good cause for setting another payment schedule.
(4)CA Family Law Code § 4063(b)(4) If the reimbursing parent disputes a request for payment, that parent shall pay the requested amount and thereafter may seek judicial relief under this section and Section 290. If the reimbursing parent fails to pay the other parent as required by this subdivision, the other parent may seek judicial relief under this section and Section 290.
(c)CA Family Law Code § 4063(c) Either parent may file a noticed motion to enforce an order issued pursuant to this section. In addition to the court’s powers under Section 290, the court may award filing costs and reasonable attorney’s fees if it finds that either party acted without reasonable cause regarding the party’s obligations pursuant to this section.
(d)CA Family Law Code § 4063(d) There is a rebuttable presumption that the costs actually paid for the uninsured health care needs of the children and for childcare that is for employment or reasonably necessary for education or training for employment skills are reasonable, except as provided in subdivision (e).
(e)CA Family Law Code § 4063(e) Except as provided in subdivision (g):
(1)CA Family Law Code § 4063(e)(1) The health care insurance coverage, including, but not limited to, coverage for emergency treatment, provided by a parent pursuant to a court order, shall be the coverage to be utilized at all times, consistent with the requirements of that coverage, unless the other parent can show that the health care insurance coverage is inadequate to meet the child’s needs.
(2)CA Family Law Code § 4063(e)(2) If either parent obtains health care insurance coverage in addition to that provided pursuant to the court order, that parent shall bear sole financial responsibility for the costs of that additional coverage and the costs of any care or treatment obtained pursuant thereto in excess of the costs that would have been incurred under the health care insurance coverage provided for in the court order.
(f)CA Family Law Code § 4063(f) Except as provided in subdivision (g):
(1)CA Family Law Code § 4063(f)(1) If the health care insurance coverage provided by a parent pursuant to a court order designates a preferred health care provider, that preferred provider shall be used at all times, consistent with the terms and requirements of that coverage.
(2)CA Family Law Code § 4063(f)(2) If either parent uses a health care provider other than the preferred provider inconsistent with the terms and requirements of the court-ordered health care insurance coverage, the parent obtaining that care shall bear the sole responsibility for any nonreimbursable health care costs in excess of the costs that would have been incurred under the court-ordered health care insurance coverage had the preferred provider been used.
(g)CA Family Law Code § 4063(g) When ruling on a motion made pursuant to this section, in order to ensure that the health care needs of the child and the need for childcare for employment or reasonably necessary for education or training for employment skills pursuant to this section are met, the court shall consider all relevant facts, on both of the following categories:
(1)CA Family Law Code § 4063(g)(1) With regard to health care, the court shall consider all relevant facts, including, but not limited to, the following:
(A)CA Family Law Code § 4063(g)(1)(A) The geographic access and reasonable availability of necessary health care for the child that complies with the terms of the health care insurance coverage paid for by either parent pursuant to a court order. Health insurance shall be rebuttably presumed to be accessible if services to be provided are within 50 miles of the residence of the child subject to the support order. If the court determines that health insurance is not accessible, the court shall state the reason on the record.
(B)CA Family Law Code § 4063(g)(1)(B) The necessity of emergency medical treatment that may have precluded the use of the health care insurance, or the preferred health care provider required under the insurance, provided by either parent pursuant to a court order.
(C)CA Family Law Code § 4063(g)(1)(C) The special medical needs of the child.
(D)CA Family Law Code § 4063(g)(1)(D) The reasonable inability of a parent to pay the full amount of reimbursement within a 30-day period and the resulting necessity for a court-ordered payment schedule.
(2)CA Family Law Code § 4063(g)(2) With regard to childcare costs for employment or that are reasonably necessary for education or training for employment skills, the court shall consider all relevant facts, including, but not limited to, the following:
(A)CA Family Law Code § 4063(g)(2)(A) The nature and extent of job-related childcare needs, including, but not limited to, work schedule needs and the duration of education or training for employment skills.
(B)CA Family Law Code § 4063(g)(2)(B) The necessity and reasonableness of the cost under the circumstances of the case.
(C)CA Family Law Code § 4063(g)(2)(C) The special needs of the child.
(D)CA Family Law Code § 4063(g)(2)(D) The reasonable inability of a parent to pay the full amount of reimbursement within a 30-day period and the resulting necessity for a court-ordered payment schedule.
(h)CA Family Law Code § 4063(h) This section shall become operative September 1, 2024.

Section § 4064

Explanation

This law allows the court to change child support payments if one or both parents have income that varies with the seasons or fluctuates for other reasons.

The court may adjust the child support order as appropriate to accommodate seasonal or fluctuating income of either parent.

Section § 4065

Explanation

This law talks about how parents can agree on a child support amount, but it has to be approved by a court. For an agreement that's below the standard amount, certain conditions must be met: both parents need to understand their rights, agree voluntarily, ensure the children's best interests, meet their needs adequately, and confirm no public assistance is involved. Also, the paying parent might have to use an electronic account for payments if they agree. If a local child support agency is involved, they must agree too, especially if public benefits are part of the equation. If parents agreed on a lower amount before, they don't need a reason to change it to the standard level later.

(a)CA Family Law Code § 4065(a) Unless prohibited by applicable federal law, the parties may stipulate to a child support amount subject to approval of the court. However, the court shall not approve a stipulated agreement for child support below the guideline formula amount unless the parties declare all of the following:
(1)CA Family Law Code § 4065(a)(1) They are fully informed of their rights concerning child support.
(2)CA Family Law Code § 4065(a)(2) The order is being agreed to without coercion or duress.
(3)CA Family Law Code § 4065(a)(3) The agreement is in the best interests of the children involved.
(4)CA Family Law Code § 4065(a)(4) The needs of the children will be adequately met by the stipulated amount.
(5)CA Family Law Code § 4065(a)(5) The right to support has not been assigned to the county pursuant to Section 11477 of the Welfare and Institutions Code and no public assistance application is pending.
(b)CA Family Law Code § 4065(b) The parties may, by stipulation, require the child support obligor to designate an account for the purpose of paying the child support obligation by electronic funds transfer pursuant to Section 4508.
(c)CA Family Law Code § 4065(c) A stipulated agreement of child support is not valid unless the local child support agency has joined in the stipulation by signing it in any case in which the local child support agency is providing services pursuant to Section 17400. The local child support agency shall not stipulate to a child support order below the guideline amount if the children are receiving assistance under the CalWORKs program, if an application for public assistance is pending, or if the parent receiving support has not consented to the order.
(d)CA Family Law Code § 4065(d) If the parties to a stipulated agreement stipulate to a child support order below the amount established by the statewide uniform guideline, no change of circumstances need be demonstrated to obtain a modification of the child support order to the applicable guideline level or above.

Section § 4066

Explanation

This law allows for child and spousal support payments to be combined into one total amount called 'family support' without breaking it down into separate child and spousal support categories. The combined amount should be adjusted to make sure both parents get the best tax benefits.

Orders and stipulations otherwise in compliance with the statewide uniform guideline may designate as “family support” an unallocated total sum for support of the spouse and any children without specifically labeling all or any portion as “child support” as long as the amount is adjusted to reflect the effect of additional deductibility. The amount of the order shall be adjusted to maximize the tax benefits for both parents.

Section § 4067

Explanation

This law section states that California's child support guidelines must be reviewed and possibly updated by the Legislature at least every four years. The aim is to ensure child support amounts are fair and appropriate, taking into account any changes in federal laws or suggestions from the Judicial Council.

It is the intent of the Legislature that the statewide uniform guideline shall be reviewed by the Legislature at least every four years and shall be revised by the Legislature as appropriate to ensure that its application results in the determination of appropriate child support amounts. The review shall include consideration of changes required by applicable federal laws and regulations or recommended from time to time by the Judicial Council pursuant to Section 4054.

Section § 4068

Explanation

This section allows the Judicial Council to create tools and forms to help figure out child support amounts and manage related court procedures. They can develop worksheets for estimating child support payments and the time each parent spends with the child. Also, they need to create simplified forms for income and expenses to determine child support, with input from various groups. These new tools should be ready by June 1, 1995, and guidelines will clarify when to use the simplified forms instead of standard ones.

(a)CA Family Law Code § 4068(a) The Judicial Council may develop the following:
(1)CA Family Law Code § 4068(a)(1) Model worksheets to assist parties in determining the approximate amount of child support due under the formula provided in subdivision (a) of Section 4055 and the approximate percentage of time each parent has primary physical responsibility for the children.
(2)CA Family Law Code § 4068(a)(2) A form to assist the courts in making the findings and orders required by this article.
(b)CA Family Law Code § 4068(b) The Judicial Council, in consultation with representatives of the State Department of Social Services, the California Family Support Council, the Senate Judiciary Committee, the Assembly Judiciary Committee, the Family Law Section of the State Bar of California, a legal services organization providing representation on child support matters, a custodial parent group, and a noncustodial parent group, shall develop a simplified income and expense form for determining child support under the formula provided in subdivision (a) of Section 4055, by June 1, 1995. The Judicial Council, also in consultation with these groups, shall develop factors to use to determine when the simplified income and expense form may be used and when the standard income and expense form must be used.

Section § 4069

Explanation

This law says that when a new statewide uniform guideline is created, it counts as a significant change in circumstances that might affect existing situations.

The establishment of the statewide uniform guideline constitutes a change of circumstances.

Section § 4070

Explanation

If a parent is having serious money problems because of specific expenses mentioned elsewhere, the court can adjust how much money is taken from their income as needed to help with those costs, but only if someone asks for it.

If a parent is experiencing extreme financial hardship due to justifiable expenses resulting from the circumstances enumerated in Section 4071, on the request of a party, the court may allow the income deductions under Section 4059 that may be necessary to accommodate those circumstances.

Section § 4071

Explanation

This law explains situations where a parent might face financial hardship, affecting child support payments. It includes cases like unexpected health expenses or losses and essential living costs for other children the parent supports. The court may adjust a parent's income deductions to help manage these expenses. However, any hardship deduction can't be more than the child support amount set for other children. The Judicial Council might create tables to guide these deductions, considering the parent's income and number of children involved.

(a)CA Family Law Code § 4071(a) Circumstances evidencing hardship include the following:
(1)CA Family Law Code § 4071(a)(1) Extraordinary health expenses for which the parent is financially responsible, and uninsured catastrophic losses.
(2)CA Family Law Code § 4071(a)(2) The minimum basic living expenses of either parent’s natural or adopted children for whom the parent has the obligation to support from other marriages or relationships who reside with the parent. The court, on its own motion or on the request of a party, may allow these income deductions as necessary to accommodate these expenses after making the deductions allowable under paragraph (1).
(b)CA Family Law Code § 4071(b) The maximum hardship deduction under paragraph (2) of subdivision (a) for each child who resides with the parent may be equal to, but shall not exceed, the support allocated each child subject to the order. For purposes of calculating this deduction, the amount of support per child established by the statewide uniform guideline shall be the total amount ordered divided by the number of children and not the amount established under paragraph (8) of subdivision (b) of Section 4055.
(c)CA Family Law Code § 4071(c) The Judicial Council may develop tables in accordance with this section to reflect the maximum hardship deduction, taking into consideration the parent’s net disposable income before the hardship deduction, the number of children for whom the deduction is being given, and the number of children for whom the support award is being made.

Section § 4072

Explanation

If the court allows a deduction for financial hardship, it must explain why and provide details in writing or speak them aloud in court. The court should also specify the amount of the deduction and any details that support it. Whenever feasible, the court should note how long the deduction will last.

(a)CA Family Law Code § 4072(a) If a deduction for hardship expenses is allowed, the court shall do both of the following:
(1)CA Family Law Code § 4072(a)(1) State the reasons supporting the deduction in writing or on the record.
(2)CA Family Law Code § 4072(a)(2) Document the amount of the deduction and the underlying facts and circumstances.
(b)CA Family Law Code § 4072(b) Whenever possible, the court shall specify the duration of the deduction.

Section § 4073

Explanation

This law says that when deciding on financial hardship deductions, the court should use the goals in this article to help them decide if a deduction is allowed and how much it should be.

The court shall be guided by the goals set forth in this article when considering whether or not to allow a financial hardship deduction, and, if allowed, when determining the amount of the deduction.

Section § 4074

Explanation

This law is about court orders that provide financial support for children. It covers cases where the support also includes help for a spouse, often referred to as 'family support.'

This article applies to an award for the support of children, including those awards designated as “family support,” that contain provisions for the support of children as well as for the support of the spouse.

Section § 4075

Explanation

This law basically says that nothing in it changes how spousal support or separate maintenance payments are handled under a specific section of the federal tax code.

This article shall not be construed to affect the treatment of spousal support and separate maintenance payments pursuant to Section 71 of the Internal Revenue Code of 1954 (26 U.S.C. Sec. 71).

Section § 4076

Explanation

This law explains how a California court can gradually increase a child support amount to align with current guidelines if the original order was made before July 1, 1992. The court may allow a phased approach if it helps the person paying support (the obligor) adjust their finances, but must ensure certain conditions are met. These include immediately paying at least 30% of the increase and having no overdue payments. If granted, the court must detail why a sudden increase would be too hard on the obligor and outline the phase-in schedule. The full new amount should be paid within a year. If the obligor fails to follow the adjusted schedule or reduces their income on purpose, the full amount becomes due immediately, along with any missed amounts.

(a)CA Family Law Code § 4076(a) When the court is requested to modify a child support order issued prior to July 1, 1992, for the purpose of conforming to the statewide child support guideline, and it is not using its discretionary authority to depart from the guideline pursuant to paragraph (3), (4), or (5) of subdivision (b) of Section 4057, and the amount of child support to be ordered is the amount provided under the guideline formula in subdivision (a) of Section 4055, the court may, in its discretion, order a two-step phase-in of the formula amount of support to provide the obligor with time for transition to the full formula amount if all of the following are true:
(1)CA Family Law Code § 4076(a)(1) The period of the phase-in is carefully limited to the time necessary for the obligor to rearrange the obligor’s financial obligations in order to meet the full formula amount of support.
(2)CA Family Law Code § 4076(a)(2) The obligor is immediately being ordered to pay not less than 30 percent of the amount of the child support increase, in addition to the amount of child support required under the prior order.
(3)CA Family Law Code § 4076(a)(3) The obligor has not unreasonably increased their financial obligations following notice of the motion for modification of support, has no arrearages owing, and has a history of good faith compliance with prior support orders.
(b)CA Family Law Code § 4076(b) When the court grants a request for a phase-in pursuant to this section, the court shall state the following in writing:
(1)CA Family Law Code § 4076(b)(1) The specific reasons why (A) the immediate imposition of the full formula amount of support would place an extraordinary hardship on the obligor, and (B) this extraordinary hardship on the obligor would outweigh the hardship caused the supported children by the temporary phase-in of the full formula amount of support.
(2)CA Family Law Code § 4076(b)(2) The full guideline amount of support, the date and amount of each phase-in, and the date that the obligor must commence paying the full formula amount of support, which shall not be later than one year after the filing of the motion for modification of support.
(c)CA Family Law Code § 4076(c) When the court orders a phase-in pursuant to this section, and the court thereafter determines that the obligor has violated the phase-in schedule or has intentionally lowered the income available for the payment of child support during the phase-in period, the court may order the immediate payment of the full formula amount of child support and the difference in the amount of support that would have been due without the phase-in and the amount of support due with the phase-in, in addition to any other penalties provided for by law.

Section § 4077

Explanation

The California Department of Child Support Services and the Judicial Council need to have a meeting by November 21, 2022, to discuss if new laws are needed to follow federal child support rules. After the meeting, they both must report to government committees about any agreed or differing views on these potential law changes. The review will also consider recent evaluations of the state's child support guidelines.

The Department of Child Support Services and the Judicial Council shall meet and confer, no later than November 21, 2022, and each entity shall submit its own report to the Assembly Committee on Budget and the Senate Committee on Budget and Fiscal Review and the Assembly and Senate Committees on Judiciary on what additional legislative changes are required to comply with the federal child support regulations revised in 81 Federal Register 93492 (Dec. 20, 2016), if any, which shall consider the most recent review of the statewide child support guideline completed pursuant to Section 4054, and identify any points of agreement and any difference of interpretation, perspective, or opinion between the entities regarding the legislative changes required.