OAR 137-050-0720: Adjusted Income

(1) To determine “adjusted income,” begin with income, as determined in OAR 137-050-0715, and then: (a) Deduct mandatory contributions to a union or other labor organization; (b) Deduct the parent's cost for the parent's own health insurance; (c) Deduct the parent’s monetary spousal support obligation to this or a different party, whether ordered in the same or a different proceeding, and whether paid or not; (d) Add the amount of court-ordered monetary spousal support owed to the parent, whether ordered in the same or a different proceeding, by this or a different party and whether paid or not; and (e) Subtract the non-joint child deduction described in section (2) of this rule. (2) A parent is entitled to a non-joint child income deduction when the parent is legally responsible for the support of a child not included in the current calculation. (a) To qualify for the non-joint child deduction, the minor child must reside in the parent’s household or the parent must be ordered to pay ongoing support for that child. (b) A child attending school, as defined in ORS 107.108 and OAR 137-055-5110, qualifies the parent for the non-joint child deduction only if the parent is ordered to pay ongoing support for the child attending school, or as provided in subsection (c). (c) A child who has reached the age of 18 but is not yet 19, lives with a parent and attends high school, qualifies that parent for the non-joint child deduction, whether or not the child has qualified as a Child Attending School under ORS 107.108. (d) A stepchild only qualifies a parent for the non-joint child deduction if the parent is ordered to pay ongoing support for the stepchild. (e) To calculate a parent's non-joint child deduction: (A) Apply the adjustments described in subsections 1(a)-1(d) of this rule to the parent’s income; (B) Using the parent's income after the adjustments in section 2(e)(A) of this rule and total number of joint and non-joint children, reference the obligation scale and determine the applicable support amount; and (C) Divide the result by the total number of the parent's joint and non-joint children and multiply by the number of non-joint children to determine the amount of the non-joint child deduction. (3) Determine each parent's percentage share of adjusted income by dividing the parent's adjusted income by the parents' combined adjusted income.