Form 14 Child Support Amount Calculation Worksheet Page 2
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41DIRECTIONS, COMMENTS FOR USE AND EXAMPLES FOR COMPLETION OF
FORM NO. 14
In General
The parent obligated to pay support and the parent entitled to receive support shall
calculate the presumed child support amount by completing the worksheet, Form No. 14.
1. All amounts entered on the worksheet shall be rounded to the nearest dollar.
($X.50 shall be rounded upward.)
2. "Maintenance," as used in these directions and comments, includes alimony and
any other form of spousal support. "Person", as used in these directions and comments,
includes both an individual party and a state agency acting for the benefit of a party.
3. Form No. 14, including the directions, comments and assumptions, may be used
prior to July 1, 2005, and shall apply to all proceedings in which the order or judgment is
entered after July 1, 2005.
Line 1: Gross income
DIRECTION: Enter one-twelfth of the parent's yearly gross income.
“Gross income" includes, but is not limited to, salaries, wages, commissions,
dividends, severance pay, pensions, interest, trust income, annuities, partnership
distributions, social security benefits, retirement benefits, workers' compensation
benefits, unemployment compensation benefits, disability insurance benefits, veterans'
disability benefits, and military allowances for subsistence and quarters.
Overtime compensation, bonuses, earnings from secondary employment, recurring
capital gains, prizes, retained earnings and significant employment-related benefits may
be included, in whole or in part, in "gross income" in appropriate circumstances.
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