Child support is based on the paying party’s net resources. The only things that can be deducted to arrive at a party’s net income for child support purposes are:
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federal income taxes for one person with one personal deduction plus the standard deduction;
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social security withholdings;
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the amount paid for the child’s health insurance.
Once the net income is calculated, the following percentages apply to the first $8,550.00 of the paying party’s net income to arrive at the child support amount:
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20% for one child
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25% for two children
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30% for three children
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35% for four children
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40% for five children
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Not less than 40% for six or more children