Child Support Guidelines for the High Income Parent(s):
The following table gives a brief description of how each jurisdiction in the United States establishes the guideline support amount in high income cases.
Note that in all of these jurisdictions, after determining the guideline amount (if any), the court must then consider whether to deviate from that amount. The trial courts frequently deviate from the guidelines in high income cases, and appellate courts have not hesitated to reverse trial court decisions which compute support in a mechanical rather than discretionary manner.
(1) Alabama: Alabama Rules of Judicial Administration, Rule 32(C)(1): "The court may use its discretion in determining child support in circumstances where combined adjusted gross income is below the lowermost levels or exceeds the uppermost levels of the schedule." Applied in Posey v. Posey, 634 So. 2d 571 (Ala. Civ. App. 1994); Boykin v. Boykin, 628 So. 2d 949 (Ala. Civ. App. 1993); Anonymous v. Anonymous, 617 So. 2d 694 (Ala. Civ. App. 1993); Cox v. Cox, 591 So. 2d 90 (Ala. Civ. App. 1991).
(2) Alaska: Alaska Rules of Court, Civil Rule 90.3(c)(2): for income over $60,000, court will presume that support at $60,000 level is correct, and may make an additional award only if it is just and proper. Applied in Farrell v. Farrell, 819 P.2d 896 (Alaska 1991); Coats v. Finn, 779 P.2d 775 (Alaska 1989).
(3) Arizona: Arizona Child Support Guidelines, adopted by the Arizona Supreme Court, pursuant to Ariz. Rev. Stat. Ann. 25-320: makes no provision for high income parents. Applied in Elliott v. Elliott, 165 Ariz. 138, 796 P.2d 930 (Ct. App. 1990) (court stated that lower court is to "apply the guidelines," but did not state how that was to be accomplished, i.e., by applying a presumptive amount, a presumptive percentage, or straight-line extrapolation; in any case, the trial court has, the appellate court noted, the discretion to deviate based on the factors contained in the statute).
(4) Arkansas: In re Guidelines for Child Support, ___ Ark. ___, 863 S.W.2d 291 (1993), pursuant to Ark. Code Ann. 9-12-312(a): provides that when payor's income exceeds that shown on chart, the court shall disregard the chart and apply the following percentages to the payor's income: 13% for one child; 22% for two children; 32% for three children; 42% for four children; 52% for five children. The court may vary the amount calculated on specific findings.
(5) California: Cal. Fam. Code 4057(b)(3): the extraordinarily high income of the obligor parent may constitute cause to deviate from application of the formula contained in 4055. Applied in Estevez v. Superior Court, 22 Cal. App. 4th 423, 27 Cal. Rptr. 2d 470 (1994); White v. Marciano, 190 Cal. App. 3d 1026, 235 Cal. Rptr. 779 (1987).
(6) Colorado: Colo. Rev. Stat. 14-10-15: "For cases with higher combined monthly adjusted gross income, child support should be determined on a case-by-case basis." Nevertheless, in In re Marriage of LeBlanc, 800 P.2d 1384 (Colo. Ct. App. 1990); In re Marriage of Schwaab & Rollins, 794 P.2d 1112 (Colo. Ct. App. 1990); and In re Marriage of Inwegen, 757 P.2d 1118 (Colo. Ct. App. 1988), the court adopted a presumption that the maximum amount provided in the guidelines is correct, but that the court should deviate upward where circumstances so warrant.
(7) Connecticut: Connecticut Child Support Guidelines, effective 1994: in cases of high income, the highest amount provided for in the guidelines shall be a floor, and the court may deviate upward from that amount. Overrules prior law stated in Battersby v. Battersby, 218 Conn. 467, 590 A.2d 427 (1991), whereby the court was to disregard the guidelines, and use its discretion on a case-by-case basis.
(8) Delaware: Delaware Family Court Civil Rules, Rule 52: a basic amount plus a particular percentage shall be applied. Applied in Ford v. Ford, 600 A.2d 25, 30 (Del. 1991) (child support cannot exceed reasonable needs of child in cases of high income).
(9) Washington D.C.: D.C. Code Ann. 16-916.1(f): "The guideline percentage shall not apply presumptively to a noncustodial parent with income that exceeds $75,000. The amount available to a child of a noncustodial parent with income above $75,000 shall not be less than the amount that would have been ordered if the guideline had been applied to a noncustodial parent with income of $75,000." Applied in Galbis v. Nadal, 626 A.2d 26 (D.C. 1993).
(10) Florida: Florida Civil Practice and Procedure Rules, Rule 61.30: In cases of combined income over $108,000 per year, court is to presume that maximum guidelines amount is minimum support obligation, but court may deviate. Applied in Torres v. Hunter, 592 So. 2d 757 (Fla. Dist. Ct. App. 1992); Weinstein v. Steele, 590 So. 2d 1005 (Fla. Dist. Ct. App. 1991); Zak v. Zak, 629 So. 2d 187 (Fla. Dist. Ct. App. 1993).
(11) Georgia: Ga. Code Ann. 19-6-15(c)(11): a particular percentage is to apply, but court may deviate downward in cases of extremely high income, which shall be construed as gross income over $75,000 per year.
(12) Hawaii: Hawaii Child Support Guidelines found in Hawaii Divorce Manual, Vol. II, Section 13: apply formula contained in guidelines for incomes greater than $10,249 per month, but court may deviate where circumstances so require. Applied in Richardson v. Richard son, 8 Haw. App. 446, 808 P.2d 1279 (1991).
(13) Idaho: Idaho Child Support Guidelines Section (c): "For combined gross income above $70,000, the Guidelines make no recommendations. . . . [T]he amounts of child support need to be determined on a case-by-case basis."
(14) Illinois: 750 Ill. Comp. Stat. Ann. 5/550 (formerly Ill. Rev. Stat. ch. 40, 505): applies a set percentage to the noncustodial parent's income, but the court may deviate downward. Applied in In re Marriage of Lee, 246 Ill. App. 3d 628, 615 N.E.2d 1314 (1993).
(15) Indiana: Indiana Rules of Court, Guideline 2: "The Guidelines provide calculated amounts of child support to a combined weekly available income level of $2,000 ($104,000 per year). For cases with higher combined weekly available income, child support should be determined as the parties negotiate or as the court orders within the mathematical progression of the Guidelines."
(16) Iowa: Iowa Code Ann. 598.21(4): "The amount of support payable by a non-custodial parent with a monthly net income of $3,001 or more shall be no less than the dollar amount as provided for in the guidelines for a non-custodial parent with a monthly net income of $3,000." Applied in In re LaLone, 469 N.W.2d 695 (Iowa 1991).
(17) Kansas: Kansas Court Rules Ann., Rule 58, IV(C): "If the combined child support income exceeds the highest amount shown on the schedules, the court should exercise its discretion by considering what amount of child support should be set in addition to the amount on the child support schedule."
(18) Kentucky: Ky. Rev. Stat. Ann. 403.212: an appropriate deviation from the guidelines may be made when "(5) combined parental income [is] in excess of the Kentucky child support guideline [$10,000 per month]."
(19) Louisiana: La. Rev. Stat. Ann. 9:315.10(B): "If the combined adjusted gross income of the parties exceeds the highest level specified in the schedule contained in R.S. 9:315.14, the court shall use its discretion in setting the amount of the basic child support obligation, but in no event shall it be less than the highest amount set forth in the schedule." Applied in Preis v. Preis, 631 So. 2d 1349 (La. Ct. App. 1994) (rejected mere addition of $10,000 figure plus $5,000 figure to reach appropriate $15,000 figure); Zatkis v. Zatkis, 632 So. 2d 307 (La. Ct. App. 1993); Krampe v. Krampe, 625 So. 2d 383 (La. Ct. App. 1993).
(20) Maine: Me. Rev. Stat. Ann. tit. 19, 316(4)(B): "When the combined annual gross income exceeds $126,600, the child support table is not applicable, except that the basic weekly child support entitlement of a child is presumed to be not less than that set forth in the table for a combined annual gross income of $126,600."
(21) Maryland: Md. Fam. Law Code Ann. 12-204(d): "If the combined adjusted actual income exceeds the highest level specified in the schedule in subsection (e) of this section, the court may use its discretion in setting the amount of child support." Applied in Voishan v. Palma, 327 Md. 318, 609 A.2d 319 (1992); Bagley v. Bagley, 98 Md. App. 18, 632 A.2d 229 (1993).
(22) Massachusetts: Massachusetts Rules of Probate Court, Child Support Guidelines: "These guidelines are not meant to apply where the combined gross income of the parties exceeds $100,000 or where the gross income of the noncustodial parent exceeds $75,000. In cases where income exceeds these limits, the court should consider the award of support at the $75,000/$100,000 level as a minimum presumptive level of support to be awarded.
http://www.divorcesource.com/tables/...ghincome.shtml