Oklahoma § 43-118C - Deductions from gross income for qualified other

§ 43-118C. Deductions from gross income for qualified other

children.

A. Deductions for other children of either parent who are

qualified under this section may be considered by the court for the

purpose of reducing the gross income of the parent. Adjustments are

available for a child:

1. Who is the biological, legal, or adopted child of the

parent;

2. Who was born prior to or after the child in the case under

consideration;

3. Whom the parent is actually supporting; and

4. Who is not before the court to set, modify, or enforce

support in the case immediately under consideration.

B. Children for whom support is being determined in the case

under consideration, stepchildren, and other minors in the home that

the parent has no legal obligation to support shall not be

considered in the calculation of this deduction.

C. If the court finds a parent has a parent-child relationship

with a child not before the court, the court may grant a deduction

for that child as set forth in subsection D of this section.

D. Calculation of deduction for qualified other children.

1. Out-of-home children.

a.

To receive a deduction against gross income for child

support provided pursuant to a court order for

qualified other children whose primary residence is

not in the home of the parent seeking deduction, the

parent shall establish the existence of a support

order and provide documented proof of support paid for

the other child consistently over a reasonable and

extended period of time prior to the initiation of the

proceeding that is immediately under consideration by

the tribunal, but in any event, such time period shall

not be less than twelve (12) months.

b.

Documented proof of support includes:

(1) physical evidence of monetary payments to the

caretaker of the child, such as canceled checks

or money orders, and

(2) evidence of payment of child support under

another child support order, such as a payment

history from a tribunal clerk or child support

Oklahoma Statutes - Title 43. Marriage and Family

office or from the Internet child support payment

history of the Department of Human Services.

c.

The available deduction against gross income for

either parent's qualified children not in the home of

the parent is the actual documented court-ordered

current monthly child support obligation of the

qualified other children, averaged to a monthly amount

of support paid over the most recent twelve-month

period.

2. In-home children.

a.

To receive a deduction against gross income for

qualified other prior-born or after-born children

whose primary residence is with the parent seeking

deduction, but who are not part of the case being

determined, the parent must establish a legal duty of

support and that the child resides with the parent

more than fifty percent (50%) of the time. Documents

that may be used to establish that the parent and

child share the same residence include the school or

medical records showing the address of the child and

the utility bills of the parents mailed to the same

address, court orders reflecting the parent is the

primary residential parent or that the parent shares

the parenting time of the child fifty percent (50%) of

the time.

b.

The deduction for other qualified children shall be

computed as a hypothetical child support order

calculated using the deduction worksheet, the gross

income of the parents, the total number of qualified

other children living in the home of the parent, and

the Child Support Guideline Schedule. The deduction

worksheet shall be prepared by the Department of Human

Services and shall be published by the Administrative

Office of the Courts.

c.

The available deduction against gross income for the

qualified in-home children of either parent is

seventy-five percent (75%) of a hypothetical support

order calculated according to these Guidelines, using

the Deduction Worksheet, the gross income of the

parent less any self-employment taxes paid, the total

number of qualified other children living in the home

of the parents, and the Child Support Guideline

Schedule.

Added by Laws 2008, c. 407, § 4, eff. July 1, 2009. Amended by Laws

2016, c. 289, § 3, eff. Nov. 1, 2016.

Oklahoma Statutes - Title 43. Marriage and Family