Child Support Calculation Worksheet

IMPORTANT: THIS IS A PREPARATION GUIDE — NOT THE OFFICIAL COURT WORKSHEET

Idaho requires the use of official form CAO FL 1-13 (Standard Child Support Worksheet) for child support calculations.
This template provides the substantive content and calculation methodology to help you
prepare — but you must transfer your figures to the official worksheet before filing.
The official form is available at https://courtselfhelp.idaho.gov.
Do not file this document directly with the court.

CHILD SUPPORT CALCULATION WORKSHEET

State of Idaho — Income Shares Model (IRFLP Rule 120)

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 Custody Adjustment
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 Custody — Parent A
☐ Primary Physical Custody — Parent B
☐ Shared Physical Custody (each parent has more than 25% of overnights)
☐ Split Custody

Overnights Per Year:

• Parent A: [____] overnights
• Parent B: [____] overnights

3. Gross Income Determination

Parent A — Monthly Gross Income

Parent B — Monthly Gross Income

4. Adjusted Gross Income

Combined Adjusted Gross Income: $ [________________________________]

Percentage of Combined Income:

• Parent A: [____] %
• Parent B: [____] %

5. Basic Child Support Obligation

☐ Calculated amount is below minimum ($50/child/month) — minimum applies

6. Additional Expenses

Health Insurance

Childcare Costs

Extraordinary Expenses

7. Shared Custody Adjustment

☐ Shared custody adjustment applies (each parent has 25%+ overnights)
☐ Shared custody adjustment does not apply

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 deviation requested

☐ Deviation requested based on:

☐ Extraordinary medical or dental expenses
☐ Extraordinary educational expenses
☐ Special needs of the child
☐ Child's independent income or assets
☐ Seasonal or irregular income
☐ Tax consequences
☐ Shared custody not reaching the 25% threshold
☐ Travel expenses for visitation
☐ Other: [________________________________]

Proposed deviation 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 (Idaho Code § 32-706(5))
• ☐ Child is emancipated
• ☐ Child marries
• ☐ Child enters active military duty
• ☐ Other terminating event: [________________________________]

Modification:

☐ This is a modification of a prior order dated [__/__/____]
☐ Existing order amount: $ [____________] per month
☐ Recalculated amount: $ [____________] per month
☐ Difference exceeds 15%: ☐ Yes ☐ No

11. State-Specific Notes

1. Income Shares Model: Idaho uses the Income Shares Model that considers both parents' incomes and allocates the obligation proportionally based on each parent's share of combined income.

2. Minimum Obligation: Idaho has a minimum presumed child support obligation of $50 per month per child.

3. Shared Custody Threshold: The shared custody adjustment applies when each parent has physical custody for more than 25% of overnights (more than 91 overnights per year).

4. Broad Income Definition: Idaho includes education grants, scholarships, financial aid, and veterans' benefits in gross income.

5. 2025 Amendments: The Idaho Child Support Guidelines were amended effective July 1, 2025. Practitioners should verify they are using the most current guidelines schedule.

6. Imputation of Income: Courts may impute income to voluntarily unemployed or underemployed parents based on education, work history, and available employment opportunities.

12. Sources and References

• IRFLP Rule 120 — Idaho Child Support Guidelines
• Idaho Code § 32-706 — Child Support
• Idaho Child Support Guidelines Amendments (2025)
• Idaho Child Support Guidelines — FindLaw

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 #: [____________]