As of July 2, 2020, Arkansas has adopted an Income Shares Model to calculate child support, which was developed by the Child Support Guidelines Project of the National Center for State Courts.

 “The Income Shares Model is based on the concept that children should receive the same proportion of parental income that they would have received had the parents lived together and shared financial resources.”[1]

What do Income Share Models mean?

This means that the Court will look at the income of both parents together and decide the total child support based on the Family Support Chart. Each parent will be assigned a percentage of child support based on a prorated share of the two parent’s combined gross income.

The Family Support Chart considers and accounts for federal and state income taxes, FICA, average child-rearing expenses, and out-of-pocket medical expenses of $250 per child per year.

The chart also excludes expenses for work-related childcare, a child’s share of health insurance premiums, and out-of-pocket medical expenses over $250 per year per child.

How does it breakdown for each parent?

The parent to whom support is owed (payee parent) is assumed to spend his or her share of the money on the child.

The child support guidelines assume that the parent paying the money (payor parent) has the children overnight less than 141 overnights per calendar year.

If the parties are sharing joint custody or the paying parent has the child in his/her home for more than 141 overnights per calendar year, the paying parent may ask the court for a downward deviation of the support amount (paying less money than is required).

What are other changes that can happen?

Other deviations (actions outside the normal path) from the Family Support Chart may be granted by the judge based on relevant factors, however, the court must explain the factors that led to it and should be an exception, not the rule.

For purposes of allocating dependents for tax purposes, the allocation belongs to the payee parent (the parent who receives the money) following the Internal Revenue Code.

For individuals who make less than $900 per month, the Family Support Chart applies a self-support reserve and a presumptive minimum award of $125 per month is assessed against the payor parent (the parent paying the money).  The Court will require each parent to exchange an ‘Affidavit of Financial Means’ and prepare a Worksheet before any hearing to establish or modify a support order.  The ‘Affidavit of Financial Means’ will not be filed with the Court but the Worksheet will be attached to any support order issued by the Court. 

References:

[1]  https://rules.arcourts.gov/w/ark/administrative-orders#!fragment/zoupio-_Toc63698953/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgDYBmDgTgA5eAVi4BKADTJspQhACKiQrgCe0AORrxEOLmwAbPQGEkaaAEJkWwmFwIFS1Rqs2EAZTykAQqoBKAUQAZPwA1AEEAOUM-cVIwACNoUnZRUSA

AUTHOR: SANDI O'BRIEN, STAFF ATTORNEY FOR THE CENTER FOR ARKANSAS LEGAL SERVICES