Form 14 Child Support Amount Calculation Worksheet Page 16
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41B. COMMENT: The work-related child care costs of the parent entitled to receive
support, when included in the calculation of the presumed child support amount, shall
take into account a child care tax credit, which is available if:
(1) The parent incurs the child care costs to enable the parent to work or seek
employment, and
(2) The child for whom the child care costs are incurred is under thirteen years of
age or, if not, is disabled and unable to care for him or herself.
The child care tax credit to include on Form No. 14 is determined by multiplying
the maximum monthly amount of child care costs subject to the child care tax credit by
the tax credit percentage based on the monthly gross income on line 1, not including the
maintenance received on line 1(a), of the parent entitled to receive support, as determined
from the child care tax credit table below.
If the parent entitled to receive support has one eligible child for whom work-
related child care costs are incurred or are to be incurred, the maximum monthly amount
of child care costs subject to the child care tax credit is the lesser of:
(1) The monthly work-related child care costs incurred or to be incurred by the
parent, or
(2) $250.00.
If the parent entitled to receive support has more than one eligible child for whom
work-related child care costs are incurred or are to be incurred, the maximum monthly
amount of child care costs subject to the child care tax credit is the lesser of:
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