CHILD SUPPORT CALCULATION WORKSHEET

State of Iowa — Income Shares Model (Iowa Court Rules Chapter 9)

Table of Contents

1. Case Information
2. Children Subject to This Order
3. Gross Income Determination
4. Adjusted Gross Income
5. Basic Child Support Obligation
6. Additional Expenses
7. Shared Parenting and Adjustments
8. Total Child Support Obligation
9. Deviation Factors
10. Duration and Modification
11. State-Specific Notes
12. Sources and References

1. Case Information

2. Children Subject to This Order

Total Number of Children: [____]

Custody Arrangement:
☐ Primary Physical Care — Parent A
☐ Primary Physical Care — Parent B
☐ Shared Physical Care (each parent has 128+ overnights/year)
☐ Split Physical Care

3. Gross Income Determination

Parent A — Monthly Gross Income

Parent B — Monthly Gross Income

4. Adjusted Gross Income

Combined Monthly Adjusted Gross Income: $ [________________________________]

Percentage of Combined Income:
- Parent A: [____] %
- Parent B: [____] %

5. Basic Child Support Obligation

6. Additional Expenses

Health Insurance

Childcare Costs (Add-On)

Extraordinary Expenses

7. Shared Parenting and Adjustments

☐ Shared physical care applies (each parent has 128+ overnights)
☐ Standard calculation applies

Shared Physical Care Calculation

Parent obligated to pay: ☐ Parent A ☐ Parent B

8. Total Child Support Obligation

Monthly Child Support Payment: $ [________________________________]
Parent Obligated to Pay: ☐ Parent A ☐ Parent B

9. Deviation Factors

☐ No variance requested

☐ Variance requested based on:

☐ Extraordinary educational expenses
☐ Extraordinary medical expenses
☐ Special needs of the child
☐ Income of the child
☐ Tax consequences
☐ Shared physical care arrangement
☐ Travel expenses for visitation
☐ Substantial hardship to either parent
☐ Other: [________________________________]

Proposed variance amount: $ [________________________________]

Justification:
[________________________________]
[________________________________]

10. Duration and Modification

Duration of Support:
- Support continues until the child reaches age 18, or
- Through high school graduation if the child is still enrolled and under age 19
- ☐ Child is emancipated
- ☐ Child marries
- ☐ Child enters active military duty
- ☐ Post-secondary education support ordered (Iowa Code § 598.21F)
- ☐ Other terminating event: [________________________________]

Modification:

☐ This is a modification of a prior order dated [__/__/____]
☐ Existing order amount: $ [____________] per month
☐ Recalculated amount: $ [____________] per month
☐ Substantial change in circumstances: ☐ Yes ☐ No

11. State-Specific Notes

1. Income Shares Model: Iowa uses the Income Shares Model, combining both parents' adjusted gross incomes to determine the total child support obligation.

2. 2026 Schedule Update: The Iowa Supreme Court updated the Schedule of Basic Support Obligations effective January 1, 2026, reflecting a 21% increase in consumer prices. Average obligation increases are 7.6% (one child), 10.5% (two children), and 11.6% (three children).

3. Childcare as Add-On: Effective with the 2026 update, childcare costs are treated as a straightforward add-on to the basic obligation rather than requiring a variance justification.

4. Shared Physical Care Threshold: Shared physical care (128+ overnights each parent) triggers a different calculation methodology using offset obligations.

5. Farm Income: Iowa includes net farm income in gross income calculations, which is particularly relevant given the state's agricultural economy.

6. Post-Secondary Education: Iowa courts may order parents to contribute to post-secondary education costs under Iowa Code § 598.21F.

12. Sources and References

• Iowa Court Rules Chapter 9 — Child Support Guidelines
• Iowa Court Rules Chapter 9 (May 2025 version)
• Iowa Judicial Branch — Child Support
• Iowa Child Support Guidelines Worksheet

CERTIFICATION

I declare under penalty of perjury that the information provided in this worksheet is true and correct to the best of my knowledge.

Parent A Signature: [________________________________] Date: [__/__/____]

Parent B Signature: [________________________________] Date: [__/__/____]

Attorney for Parent A: [________________________________] Bar #: [____________]

Attorney for Parent B: [________________________________] Bar #: [____________]