CHILD
SUPPORT GUIDELINES
CS
405P Either Parent Low Income
New 07/94 Revised 09/03/24 Training
Completed 09/17/24 Last Reviewed 06/04/25
Utah Code 81-6-204, 205, 303, and 305
Statutory Authority
Utah Code 81-6-204 states:
“(1) To calculate child support, the court or administrative
agency shall determine the base combined child support obligation for the
parents by:
(a) except as provided in Subsection (3), adjusting the
average monthly gross income for each parent by subtracting any alimony
previously ordered and paid and any child support previously ordered for that
parent;
(b) adjusting the average monthly gross income for each
parent by subtracting any credits deemed appropriate under Subsections
81-6-202(7) and (8);
(c) combining the adjusted average monthly gross incomes for
both parents; and
(d) locating the base combined child support obligation in
the base combined child support obligation table by finding:
(i) the combined adjusted average
monthly gross incomes of the parents in the table; and
(ii) the total number of children in common to the parents.
(2) The court or administrative agency may only use the
income of the parents of the child to determine the base child support award.
(3) The court or administrative agency may not subtract any
alimony ordered in the pending proceeding from the gross incomes of the parents
as described in Subsection (1)(a).
(4) If there is no amount listed for the base combined child
support obligation in the base combined child support obligation table, the
base combined support obligation for the parents is $0.
(5) Upon determining the base combined child support
obligation, the court or administrative agency shall make additional
calculations as described in Section 81-6-205, 81-6-206, or 81-6-207 to
determine the base child support award.”
Utah Code 81-6-205 states:
“(2) Except
as provided in Subsections (3) and (4), the court or administrative agency
shall determine the base child support award for each parent by:
(a) dividing
each parent's monthly adjusted gross income by the combined monthly adjusted
gross income to determine each parent's percentage; and
(b)
multiplying each parent's percentage by the base combined child support
obligation that is calculated as described in Subsection 81-6-204(1).
(3)(a) If the
base combined child support obligation is $0, the court or administrative
agency shall establish the base child support award for each parent by:
(i) determining the individual monthly adjusted gross income
for the parent;
(ii) locating
the amount of the base child support award in the low income
table by finding:
(A) the monthly
adjusted gross income for the parent in the low income
table; and
(B) the
number of children in common with the parents.
(b) The
corresponding amount in the low income table is the
base child support award for that parent.
(4)(a) If a
parent's individual monthly adjusted gross income is less than the highest
amount of monthly adjusted gross income shown in the low
income table, the court or administrative agency shall determine that
the base child support award is the lesser of:
(i) the amount calculated using the base combined child
support obligation table as described in Subsection (2); and
(ii) the
amount calculated using the low income table as
described in Subsection (3).
(b) If the
monthly adjusted gross income of a parent is found in an area of the low income table in which no amount is shown, the court or
administrative agency shall determine the base child support award by using the
amount listed in the base combined child support obligation table and
calculated as described in Subsection (2).
(5) A base
child support award in a sole physical custody case may not be less than $30.
(6) The
amounts calculated under this section are rebuttable as described in Section
81-6-202.”
Procedures
Different
low income tables apply depending on the circumstances.
1.
Use the low income table in Utah Code 81-6-303
to:
“(1)
establish a child support order entered for the first time on or after January
1, 2008, but before January 1, 2023;
(2)
modify a child support order entered for the first time on or after January 1,
2008, but before January 1, 2023;
(3)
modify a temporary judicial child support order established on or before
December 31, 2007, if the new order is entered on or after January 1, 2008, but
before January 1, 2023; or
(4)
modify a final child support order entered on or before December 31, 2007, if
the modification is made on or after January 1, 2010, but before January 1,
2025.”
a. Refer to the low income table in Utah Code 81-6-303 to calculate the award for either parent with low income as listed below:
i. A parent’s individual adjusted gross monthly income is less than or equal to $1,050 – For each parent whose adjusted gross monthly income is on the low income table, find the parent’s individual adjusted gross monthly income and the number of children on the low income table; or,
ii. Both parents’ individual adjusted gross incomes are higher than $1,050 – Proceed according to the instructions in the corresponding Child Support Worksheet.
2. Use the low income table in Utah Code 81-6-305 to:
“(1) establish a child support order entered for the first time on or after January 1, 2023;
(2) modify a child support order entered for the first time on or after January 1, 2023;
(3) modify a temporary judicial child support order established on or before December 31, 2022, if the new order is entered on or after January 1, 2023; or
(4) modify a final child support order entered on or before December 31, 2022, if the modification is made on or after January 1, 2025.”
a. Refer to the low income table in Utah Code 81-6-305 to calculate the award for either parent with low income as listed below:
i. A parent’s individual adjusted gross monthly income is less than $2,451 – For each parent whose adjusted gross monthly income is on the low income table, find the parent’s individual adjusted gross monthly income and the number of children in the low income table; or,
ii. Both parents’ individual adjusted gross incomes are at least $2,451 or there is a blank space in the low income table – Proceed according to the instructions in the corresponding Child Support Worksheet.
For information
and instructions regarding the worksheets, refer to the Utah courts’ website
at www.utcourts.gov/support.