CHILD SUPPORT
Child support is a right of the child, not of the parent. Children are legally entitles to the financial support of their parents. Child support is determined under the provisions of Colorado Revised Statutes 14-10-115. The amount of support one parent pays to the other is essentially a mathematical computation based on a variety of factors.
The calculation begins with the calculation of a base child support amount which is determined by the number of minor children, the number of overnights the children spend with each parent, and the combined gross income of the parties. Gross income for child support purposes is not limited to earnings or even to income as defined by the IRS. Numerous sources of money are included in a parent’s gross income even though they do not constitute taxable income. The child support statute, although phrased in terms of income, really looks to a parent’s incoming cash flow for purposes of support. For example, certain Social Security benefits are not fully taxed by the IRS, but are included in a parent’s income for child support calculation purposes.
There is another quirk to the statute, which is that the Court has the right to impute income to a parent if it appears that that parent is voluntarily unemployed or underemployed. For example, suppose a mother is earning $50,000 per year at the time she and her husband separate. She leaves her job without a compelling reason such as health problems. In calculating child support the Court can credit her with $50,000 in annual income even though she is no longer receiving it. The same is true if a parent is working, but has chosen to work at a lower paying job than one for which he is qualified. The Court can impute additional income to the underemployed parent. The key issue in such determinations is whether a parent is deliberately avoiding his/her responsibility for the support of the children. Providing proof in such cases can be complicated, as it involves both the subjective state of mind of the parent and objective evidence of his/her earning capacity.
Once the base child support is established, it is allocated between the parents pro rata to their income. Adjustments then made to take into account work or education related child care expenses, payment of health insurance premiums, and other extraordinary expenses for the children. After all of that information taken into account the statutory formula produces a guideline child support amount for one parent to pay to the other. Courts can deviate from that amount in unusual circumstances, but do not do so very often. If the parents agree to a lower child support amount than the guideline support amount, they must present the Court with a valid reason for doing so along with assurances that the child’s right to be supported by both parents is not being abrogated.
In addition to setting a child support payment, the statute also directs that Court allocate uninsured/non-reimbursed medical expenses for the children, extraordinary medical expenses (defined in the statute) for the children, and the right to claim a child as a dependant for income tax purposes.
Child support terminates when a child reaches age 19, or is otherwise earlier emancipated (e.g., gets married, joins the military). Child support may be extended beyond age 19 if a child is disabled.
Courts do not have the right to impose an obligation on the parents to provide a child with a post-high school education. However, the Courts will enforce a written agreement between the parents to provide such an education for a child.