Child Support Calculation Worksheet - West Virginia

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

West Virginia requires the use of official Worksheet A (sole/basic shared parenting) or Worksheet B (extended shared parenting) per W. Va. Code sections 48-13-403 and 48-13-502.
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 forms are available at https://www.courtswv.gov/public-resources/court-forms/family-court-forms.
Do not file this document directly with the court.

CHILD SUPPORT CALCULATION WORKSHEET

State of West Virginia

Court: Family Court of [________________________________] County
Case No.: [________________________________]
Judge: [________________________________]

TABLE OF CONTENTS

1. Party and Children Identification
2. Calculation Model
3. Gross Income Determination
4. Adjustments to Income
5. Child Support Obligation Formula
6. Healthcare Expenses
7. Childcare Expenses
8. Extraordinary Expenses
9. Deviation Factors
10. Duration and Termination
11. State-Specific Notes

1. PARTY AND CHILDREN IDENTIFICATION

Mother:

• Full Name: [________________________________]
• SS No. (last 4): [____]
• Primary Custodial Parent? ☐ Yes ☐ No
• Employer: [________________________________]

Father:

• Full Name: [________________________________]
• SS No. (last 4): [____]
• Primary Custodial Parent? ☐ Yes ☐ No
• Employer: [________________________________]

Children Subject to This Order:

Parenting Arrangement:
☐ Basic Shared Parenting (non-custodial parent has ≤127 overnights) — Use Worksheet A
☐ Extended Shared Parenting (each parent has >127 overnights) — Use Worksheet B
☐ Split Physical Custody — Use Worksheet A with split adjustment

2. CALCULATION MODEL

Model: Income Shares per W. Va. Code § 48-13
Number of Children: [____]

3. GROSS INCOME DETERMINATION

4. ADJUSTMENTS TO INCOME

5. CHILD SUPPORT OBLIGATION FORMULA

Worksheet A — Basic Shared Parenting:

Step 1: Combined Adjusted Gross Income: $[________]

Step 2: Basic Obligation from WV Table (§ 48-13-301) for [__] children: $[________]

Step 3: Each Parent's Percentage:

• Mother: [____]%
• Father: [____]%

Step 4: Add Direct Expenses:
| Expense | Mother | Father |
|---|---|---|
| Health Insurance (child's share) | $[________] | $[________] |
| Extraordinary Medical | $[________] | $[________] |
| Work-Related Child Care | $[________] | $[________] |
| Other Extraordinary Expenses | $[________] | $[________] |

Step 5: Total Child Support Obligation: $[________]

Step 6: Each Parent's Share minus direct payments = Transfer Amount

Worksheet B — Extended Shared Parenting (if applicable):

Step 7: Shared Parenting Basic Obligation: $[________] x 1.6 = $[________]
Step 8: Overnights: Mother [____] / Father [____] (total 365)
Step 9: Cross-credit calculation per § 48-13-501
Step 10: Net Transfer Amount: $[________]

Part II — Low Income Check (if payor's AGI < $2,600):

☐ Lower of: (a) Worksheet A amount, or (b) 80% of payor's AGI minus $997 (or $50 minimum)

6. HEALTHCARE EXPENSES

7. CHILDCARE EXPENSES

8. EXTRAORDINARY EXPENSES

☐ Extraordinary Credits (agreed or court-ordered): $[________]

9. DEVIATION FACTORS

☐ No deviation requested
☐ Deviation requested based on:

☐ Special needs of the child or parent
☐ Educational expenses (private school, post-secondary)
☐ More than six children
☐ High costs of long-distance visitation
☐ Inconsistent income
☐ Obligation for other children
☐ Obligor's net income below federal poverty level after support
☐ Child's household below poverty income
☐ Other: [________________________________]

Deviation Amount: $[________] per month
Written Justification: [________________________________]

10. DURATION AND TERMINATION

Child support continues until the earliest of:

• Child reaches age 18
• Child marries or is emancipated
• Further order of the court

11. STATE-SPECIFIC NOTES

• Income Range: Table covers combined monthly AGI from $550 to $35,000. Below $550, basic obligation is $50/month or court discretion (§ 48-13-302). Above $35,000, a formula applies (§ 48-13-303).
• Overtime Cap: Overtime compensation is capped at 50% (§ 48-1-228(b)(6)).
• Extended Shared Parenting 1.6 Multiplier: The basic obligation is multiplied by 1.6 for extended shared parenting.
• Student Loan Deduction: Student loan payments for the parent's own education may be deducted (§ 48-13-202(3)).
• Modification: A 15% or greater change in the calculated amount constitutes a substantial change in circumstances (§ 48-11-105).
• Next Guidelines Review: 2026.

SUMMARY OF CHILD SUPPORT OBLIGATION

Net Amount to be Paid by [________________] to [________________]: $[________] per month

Prepared By: [________________________________]
Date: [__/__/____]
WV Bar No.: [________]

Sources and References:

• WV Bureau for Child Support Enforcement
• W. Va. Code Chapter 48-13
• Worksheet A — Basic Shared Parenting
• Worksheet B — Extended Shared Parenting