Child support in Florida is calculated based upon each parent’s Net Income and the Florida Child Support Guidelines. Included in the basic child support calculations are day/after care costs, health insurance premium costs incurred for the children and regular ongoing medical costs incurred for a children.
Day Care and After Care costs are discounted by 25% before they are considered in the child support calculation unless the parents are exercising a Substantial Shared Parenting Plan. This discount is applied for two reasons: 1) pursuant to Internal Revenue Rules (IRS) only the parent that has the children living within their household for a majority of the time may deduct the costs of Day Care and After Care on their Federal Tax Return and 2) the use or necessity of a Day Care or After Care service is presumed to provide more benefit to the parent with which the children reside a majority of the time as opposed to the other parent.
For parents exercising a Substantial Shared Parenting Plan the child support calculation accounts for the time the children spend in each parent’s residence and adjusts the child support that one parent shall pay to the other pursuant to that time sharing arrangement. To establish a Substantial Shared Parenting Plan the parents’ time sharing agreement/order must provide that the children are to spend at least One Hundred and Forty-six (146) over nights in the residence of the parent with which they do not reside for a majority of the time and such time sharing arrangement must actually be exercised. Under such time sharing arrangements, depending upon the net incomes of each party and the actual time sharing arrangement, there is a possibility that the parent with whom the children do reside a majority of the time, shall be required to pay child support to the other parent. Child support in Florida may only be ordered by a court to last until such time as a child attains eighteen years of age or nineteen years of age if the child is a dependent in fact, is still in high school, performing in good faith with a reasonable expectation of graduation before the age of 19.
Child Support Ordered on or after January 1, 2011
Child support in Florida is calculated based upon each parent’s Net Income and the Florida Child Support Guidelines. Included in the basic child support calculations are day/after care costs, health insurance premium costs incurred for the children and regular ongoing medical costs incurred for a children.
Pursuant to the newly enacted child support statutes, Day Care and After Care costs are no longer discounted by 25% before they are considered in the child support calculation regardless of the parents’ time sharing schedule.
Pursuant to the new child support statutes a Substantial Shared Parenting Plan, for child support purposes, is a time sharing plan that provides that the children are to spend at least Seventy-three (73) over nights in the residence of the parent with which they do not reside a majority of the time and such time sharing arrangement must actually be exercised.
Child support in Florida may only be ordered by a court to last until such time as a child attains eighteen years of age or nineteen years of age if the child is a dependent in fact, is still in high school, performing in good faith with a reasonable expectation of graduation before the age of 19. The changes in the child support statutes, scheduled to take effect January 1, 2011, shall not qualify as a substantial change in circumstances allowing a parent to modify a child support obligation in and of itself.