OR SPLIT PHYSICAL CUSTODY CASES.
§48-13-501. Extended shared parenting adjustment.
Child support for cases with extended shared parenting is calculated using Worksheet B. The following method is used only for extended shared parenting: That is, in cases where each parent has the child for more than one hundred twenty-seven days per year (thirty-five percent).
(1) The basic child support obligation is multiplied by 1.5 to arrive at a shared parenting basic child support obligation. The shared parenting basic child support obligation is apportioned to each parent according to his or her income. In turn, a child support obligation is computed for each parent by multiplying that parent's portion of the shared parenting child support obligation by the percentage of time the child spends with the other parent. The respective basic child support obligations are then offset, with the parent owing more basic child support paying the difference between the two amounts. The transfer for the basic obligation for the parent owing less basic child support shall be set at zero dollars.
(2) Adjustments for each parent's additional direct expenses on the child are made by apportioning the sum of the parent's direct expenditures on the child's share of any unreimbursed child health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents or ordered by the court less any extraordinary credits agreed to by the parents or ordered by the court to each parent according to their income share. In turn each parent's net share of additional direct expenses is determined by subtracting the parent's actual direct expenses on the child's share of any unreimbursed child health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents or by the court less any extraordinary credits agreed to by the parents or ordered by the court from their share. The parent with a positive net share of additional direct expenses owes the other parent the amount of his or her net share of additional direct expenses. The parent with zero or a negative net share of additional direct expenses owes zero dollars for additional direct expenses.
(3) The final amount of the child support order is determined by summing what each parent owes for the basic support obligation and additional direct expenses as defined in subdivisions (1) and (2) of this section. The respective sums are then offset, with the parent owing more paying the other parent the difference between the two amounts.
Structure West Virginia Code
Chapter 48. Domestic Relations
Article 13. Guidelines for Child Support Awards
§48-13-101. Guidelines to Ensure Uniformity and Increase Predictability; Presumption of Correctness
§48-13-102. Right of Children to Share in Parents' Level of Living
§48-13-103. Financial Contributions of Both Parents to Be Considered
§48-13-201. Use of Both Parents' Income in Determining Child Support
§48-13-202. Application of Expenses and Credits in Determining Child Support
§48-13-203. Amount Determined by Guidelines Presumed to Be Correct
§48-13-205. Present Income as Monthly Amounts
§48-13-301. Determining the Basic Child Support Obligation
§48-13-302. Incomes Below the Table for Determining Basic Child Support Obligations
§48-13-303. Incomes Above the Table for Determining Basic Child Support Obligations
§48-13-401. Basic Child Support Obligation in Basic Shared Parenting
§48-13-402. Division of Basic Child Support Obligation in Basic Shared Parenting
§48-13-403. Worksheet for Calculating Basic Child Support Obligation in Basic Shared Parenting Cases
§48-13-404. Additional Calculation to Be Made in Basic Shared Parenting Cases
§48-13-501. Extended Shared Parenting Adjustment
§48-13-502. Extended Shared Parenting Worksheet
§48-13-503. Split Physical Custody Adjustment
§48-13-601. Adjustment for Child Care Tax Credit
§48-13-602. Adjustment for Child Health Care
§48-13-701. Rebuttable Presumption That Child Support Award Is Correct
§48-13-702. Disregard of Formula
§48-13-703. Restructuring of Payments Upon Release of Inmate
§48-13-801. Tax Exemption for Child Due Support
§48-13-802. Investment of Child Support