Maryland child support

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Maryland Child Support Laws

Determination of Income.
"Income" means actual income from any source, including salaries; wages; commissions; bonuses; dividend income; pension income; interest income; trust income; annuity income; Social Security benefits; workers' compensation benefits; unemployment insurance benefits; disability insurance benefits; for the obligor, any third party payment paid to or for a minor child as a result of the obligor's disability, retirement, or other compensable claim; alimony or maintenance received; and expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business to the extent the reimbursements or payments reduce the parent's personal living expenses. Based on the circumstances of the case, the court may consider the following items as actual income: severance pay; capital gains; gifts; or prizes.

For income from self-employment, rent, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, "actual income" means gross receipts minus ordinary and necessary expenses required to produce income. "Ordinary and necessary expenses" does not include amounts allowable by the Internal Revenue Service for the accelerated component of depreciation expenses or investment tax credits or any other business expenses determined by the court to be inappropriate for determining actual income for purposes of calculating child support.

"Actual income" does not include benefits received from means-tested public assistance programs, including temporary cash assistance, Supplemental Security Income, food stamps, and transitional emergency, medical, and housing assistance.

If a parent is voluntarily impoverished, child support may be calculated based on a determination of potential income. However, a determination of potential income may not be made for a parent who is unable to work because of a physical or mental disability; or is caring for a child under the age of two years for whom the parents are jointly and severally responsible. "Potential income" means income attributed to a parent determined by the parent's employment potential and probable earnings level based on, but not limited to, recent work history, occupational qualifications, prevailing job opportunities, and earnings levels in the community.

-From Sections §12-201 and §12-204 of the Maryland Code.

Determination of Child Support Obligation.
The basic child support obligation shall be determined in accordance with the schedule of basic child support obligations in Section §12-204 of the Maryland Code. The basic child support obligation shall be divided between the parents in proportion to their adjusted actual incomes. "Adjusted actual income" means actual income minus preexisting reasonable child support obligations actually paid; except as provided in §12-204 (a) (2), alimony or maintenance obligations actually paid; and the actual cost of providing health insurance coverage for a child for whom the parents are jointly and severally responsible.

-From Sections §12-201 and §12-204 of the Maryland Code.

Calculating Support for Shared Physical Custody.
"Shared physical custody" means that each parent keeps the child or children overnight for more than 35% of the year and that both parents contribute to the expenses of the child or children in addition to the payment of child support. In cases of shared physical custody, the adjusted basic child support obligation shall first be divided between the parents in proportion to their respective adjusted actual incomes, then each parent's share shall be multiplied by the percentage of time the children spend with the other parent to determine the theoretical basic child support obligation owed to the other parent. The parent owing the greater amount shall owe the difference in the two amounts as child support.

-From Section §12-204 of the Maryland Code.

Additional Expenses.
Actual child care expenses incurred on behalf of a child due to employment or job search of either parent shall be added to the basic obligation and shall be divided between the parents in proportion to their adjusted actual incomes

Any extraordinary medical expenses incurred on behalf of a child shall be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted actual incomes. "Extraordinary medical expenses" means uninsured expenses over $100 for a single illness or condition, and includes uninsured, reasonable, and necessary costs for orthodontia, dental treatment, asthma treatment, physical therapy, treatment for any chronic health problem, and professional counseling or psychiatric therapy for diagnosed mental disorders.

By agreement of the parties or by order of court, the following expenses incurred on behalf of a child may be divided between the parents in proportion to their adjusted actual incomes:

(1) any expenses or attending a special or private elementary or secondary school to meet the particular educational needs of the child; or

(2) any expenses for transportation of the child between the homes of he parents.

-From Section §12-204 of the Maryland Code.

Deviation from Child Support Guidelines.
There is a rebuttable presumption that the amount of child support which would result from the application of the child support guidelines set forth in this subtitle is the correct amount of child support to be awarded. The presumption may be rebutted by evidence that the application of the guidelines would be unjust or inappropriate in a particular case. In determining whether the application of the guidelines would be unjust or inappropriate in a particular case, the court may consider:

1. the terms of any existing separation or property settlement agreement or court order, including any provisions for payment of mortgages or marital debts, payment of college education expenses, the terms of any use and possession order or right to occupy to the family home under an agreement, any direct payments made for the benefit of the children required by agreement or order, or any other financial considerations set out in an existing separation or property settlement agreement or court order; and

2. the presence in the household of either parent of other children to whom that parent owes a duty of support and the expenses for whom that parent is directly contributing.

-From Section §12-202 of the Maryland Code.