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ARTICLE 1B. GUIDELINES FOR CHILD SUPPORT AWARDS.
§48A-1B-1. General provisions.
(a) This section establishes guidelines for child support award amounts so as to ensure greater uniformity by those persons who make child support
recommendations and enter child support orders and to increase predictability for parents, children and other persons who are directly affected by child
support orders. There shall be a rebuttable presumption, in any proceeding before a family law master or circuit court judge for the award of child support,
that the amount of the award which would result from the application of these guidelines is the correct amount of child support to be awarded.
(b) The Legislature recognizes that children have a right to share in their natural parents' level of living. Expenditures in families are not made in
accordance with subsistence level standards, but are made in proportion to household income, and as parental incomes increase or decrease, the actual dollar
expenditures for children also increase or decrease correspondingly. In order to ensure that children properly share in their parents' resources, regardless of
family structure, the guidelines are structured so as to provide that after a consideration of respective parental incomes, that child support will be related, to
the extent practicable, to the level of living that children would enjoy if they were living in a household with both parents present.
(c) The guidelines promulgated under the provisions of this section take into consideration the financial contributions of both parents. The Legislature
recognizes that expenditures in households are made in aggregate form and that total family income is pooled to determine the level at which the family can
live. The guidelines consider the financial contributions of both parents in relationship to total income, so as to establish and equitably apportion the child
support obligation.
(d) The provisions of this article which would create a new method of calculating child support obligations based on an income shares model shall not
become operative until the first day of July, one thousand nine hundred ninety-seven. The child support guidelines in effect on the first day of January, one
thousand nine hundred ninety-six, as promulgated by legislative rule, shall continue in effect, notwithstanding the repeal of section seventeen, article two of
this chapter during the regular session of the Legislature, one thousand nine hundred ninety-six. To the extent that any definition set forth in article one-a of
this chapter is inconsistent with the manner of calculating a support obligation under the legislative rule establishing child support guidelines that is in effect
on the first day of January, one thousand nine hundred ninety-six, such definition shall have no application until the first day of July, one thousand nine
hundred ninety-seven.
§48A-1B-2. Calculation of child support order.
(a) Both parents’ adjusted gross income, as defined in section two, article one-a of this chapter, is used to determine the amount of child support.
Unreimbursed child health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents or ordered by the
court or master less any extraordinary credits agreed to by the parents or ordered by the court or master are added to the basic child support obligation to
determine the total child support obligation. The child support order is determined by dividing the total child support obligation between the parents in
proportion to their income.
(b) The calculation of the support order amount requires the use of one of two worksheets which must be completed for each case. Worksheet A is used
for a sole physical custody arrangement. Worksheet B is used for a shared physical custody arrangement.
§48A-1B-3. Basic child support obligation.
(a) The basic child support obligation is determined from the following table of monthly basic child support obligations:

West Virginia Monthly Basic Child Support Obligations
(Adjusted for West Virginia's Income Relative to U.S. Averages)

(b) This subsection provides for incomes below table. If combined adjusted gross income is below five hundred fifty dollars per month, which is the
lowest amount of income considered in the table of monthly basic child support obligations set forth in subsection (a) of this section, the basic child support
obligation shall be set at fifty dollars per month or a discretionary amount determined by the court based on the resources and living expenses of the parents
and the number of children due support.
(c) This subsection provides for incomes above table. If combined adjusted gross income is above fifteen thousand dollars per month, which is the
highest amount of income considered in the table of monthly basic child support obligations set forth in subsection (a) of this section, the basic child
support obligation shall not be less than it would be based on a combined adjusted gross income of fifteen thousand dollars. The court may also compute the
basic child support obligation for combined adjusted gross incomes above fifteen thousand dollars by the following:
(1) One child -- $1,338 + 0.088 x combined adjusted gross income above fifteen thousand dollars per month;
(2) Two children -- $1,934 + 0.129 x combined adjusted gross income above fifteen thousand dollars per month;
(3) Three children -- $2,276 + 0.153 x combined adjusted gross income above fifteen thousand dollars per month;
(4) Four children -- $2,515 + 0.169 x combined adjusted gross income above fifteen thousand dollars per month;
(5) Five children -- $2,726 + 0.183 x combined adjusted gross income above fifteen thousand dollars per month; and
(6) Six children -- $2,917 + 0.196 x combined adjusted gross income above fifteen thousand dollars per month.
§48A-1B-4. Child health care.
(a) A child support order shall also provide for the child’s current and future medical needs by providing relief in accordance with the provisions of
section fifteen-a, article two, chapter forty-eight of this code.
(b) The payment of a premium to provide health insurance coverage on behalf of the children subject to the order shall be added to the basic child
support obligation and shall be divided between the parents in proportion to their adjusted gross income. The amount to be added to the basic child support
obligation shall be the actual amount of the total insurance premium that is attributable to the number of children due support. If this amount is not available
or cannot be verified, the total cost of the premium should be divided by the total number of persons covered by the policy. The cost per person derived
from this calculation shall be multiplied by the number of children who are the subject of the order and who are covered under the policy.
(c) After the total child support obligation is calculated and divided between the parents in proportion to their adjusted gross income, the amount of the
health insurance premium added to the basic child support obligation shall be deducted from the support obligor’s share of the total child support obligation
if the support obligor is actually paying the premium.
(d) Extraordinary medical expenses shall be added to the basic child support obligation and shall be divided between the parents in proportion to their
adjusted gross income.
§48A-1B-5. Federal child care tax credit.
(a) The amount of the federal tax credit for child care expenses that can be realized by the custodial parent shall be approximated by deducting
twenty-five percent from work-related child care costs, except that no such deduction shall be made for custodial parents with monthly gross incomes below
the following amounts:
(1) One child -- $1,150;
(2) Two children -- $1,550;
(3) Three children -- $1,750;
(4) Four children -- $1,950;
(5) Five children -- $2,150; and
(6) Six or more children -- $2,350.
(b) Work-related child care costs net of any adjustment for the child care tax credit shall be added to the basic child support obligation and shall be
divided between the parents in proportion to their adjusted gross income.
§48A-1B-6. Computation of child support order in sole custody cases.
(a) For sole custody cases, the total child support obligation consists of the basic child support obligation plus the child’s share of any unreimbursed
health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents or ordered by the court less any
extraordinary credits agreed to by the parents or ordered by the court.
(b) In a sole custody case, the total basic child support obligation is divided between the parents in proportion to their income. From this amount is
subtracted the obligor’s direct expenditures of any items which were added to the basic child support obligation to arrive at the total child support
obligation.
(c) Child support for sole custody cases shall be calculated using the following worksheet:
Worksheet A: Sole Physical Custody
IN THE CIRCUIT COURT OF __________ COUNTY, WEST VIRGINIA CASE NO.________

Mother: ____________________ SS No.: ________________ Primary Custodial parent? _ Yes _ No


Father: ____________________ SS No.: ________________ Primary Custodial parent? _ Yes _ No

Children SSN
Date of Birth

Children SSN
Date of Birth

PART I. CHILD SUPPORT ORDER
Mother
Father
Combined

1. MONTHLY GROSS INCOME (Exclusive of overtime compensation)
$
$

a. Minus preexisting child support payment
-
-

b. Minus maintenance paid
-
-

c. Plus overtime compensation, if not excluded, and not to exceed 50%, pursuant to W. Va. Code §48A-1A-19(b)(6)
+
+

2. MONTHLY ADJUSTED GROSS INCOME 
$
$
$

3. PERCENTAGE SHARE OF INCOME
(Each parent’s income from line 2 divided by Combined Income)
%
%

100%

4. BASIC OBLIGATION
(Use Line 2 combined to find amount from schedule.)

$

5. ADJUSTMENTS (Expenses paid directly by each parent)
a. Work-Related Child Care Costs Adjusted for Federal Tax Credit (0.75 x actual work-related child care costs.)

$

$

b. Extraordinary Medical Expenses (Uninsured only) and Children’s Portion of Health Insurance Premium Costs.
$
$

c. Extraordinary Expenses (Agreed to by parents or by order of the court.)
$
$

d. Minus Extraordinary Adjustments (Agreed to by parents or by order of court.)

e. Total Adjustments (For each column, add 5a, 5b, and 5c. Subtract Line 5d. Add the parent’s totals together for Combined amount.)
$
$
$

6. TOTAL SUPPORT OBLIGATION
(Add line 4 and line 5e Combined.)

$

7. EACH PARENT’S SHARE OF THE TOTAL CHILD SUPPORT OBLIGATION (Line 3 x line 6 for each parent.)
$
$

8. NONCUSTODIAL PARENT ADJUSTMENT
(Enter noncustodial parent’s line 5e.)
$
$

9. RECOMMENDED CHILD SUPPORT ORDER
(Subtract line 8 from line 7 for the noncustodial parent only. Leave custodial parent column blank.)
$
$

PART II. ABILITY TO PAY CALCULATION
(Complete if the noncustodial parent’s adjusted monthly gross income is below $1,550.)

10. Spendable Income
(0.80 x line 2 for noncustodial parent only.)

11. Self Support Reserve
$500
$500

12. Income Available for Support
(Line 10 - line 11. If less than $50, then $50)

13. Adjusted Child Support Order
(Lessor of Line 9 and Line 12.)

Comments, calculations, or rebuttals to schedule or adjustments if noncustodial parent directly pays extraordinary expenses.

PREPARED BY:

Date:

(d) In cases where the noncustodial parent’s adjusted gross income is below one thousand five hundred fifty dollars per month, an additional calculation
in Worksheet A, Part II shall be made. 
This additional calculation sets the child support order at whichever is lower: (i) Child support at the amount determined in Part I; or (ii) the difference
between eighty percent of the noncustodial parent’s adjusted gross income and five hundred dollars, or fifty dollars, whichever is more.
§48A-1B-7. Shared physical custody adjustment.
(a) Child support for cases with shared physical custody shall be calculated using Worksheet B. The following method should be used only for shared
physical custody as defined in section twenty-six, article one-a of this chapter: That is, cases where each parent has the child for more than one hundred
twenty-seven days per year (thirty-five percent).
(b) The basic child support obligation shall be multiplied by 1.5 to arrive at a shared custody basic child support obligation. The shared custody basic
child support obligation is apportioned to each parent according to his or her income. In turn, a child support obligation is computed for each parent by
multiplying that parent’s portion of the shared custody child support obligation by the percentage of time the child spends with the other parent. The
respective basic child support obligations are then offset, with the parent owing more basic child support paying the difference between the two amounts.
The transfer for the basic obligation for the parent owing less basic child support shall be set at zero dollars.
(c) Adjustments for each parent’s additional direct expenses on the child are made by apportioning the sum of the parent’s direct expenditures on the
child’s share of any unreimbursed child health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents
or ordered by the court or master less any extraordinary credits agreed to by the parents or ordered by the court or master to each parent according to their
income share. In turn each parent’s net share of additional direct expenses is determined by subtracting the parent’s actual direct expenses on the child’s
share of any unreimbursed child health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents or by
the court or master less any extraordinary credits agreed to by the parents or ordered by the court or master from their share. The parent with a positive net
share of additional direct expenses owes the other parent the amount of his or her net share of additional direct expenses. The parent with zero or a negative
net share of additional direct expenses owes zero dollars for additional direct expenses.
(d) The final amount of the child support order is determined by summing what each parent owes for the basic support obligation and additional direct
expenses as defined in subsections (b) and (c) of this section. The respective sums are then offset, with the parent owing more paying the other parent the
difference between the two amounts.
(e) Child support for shared physical custody cases shall be calculated using the following worksheet:
Worksheet B: Shared Physical Custody
IN THE CIRCUIT COURT OF ______________ COUNTY, WEST VIRGINIA CASE NO. _____ 

Mother: ______________________________ SS No.: __________ Primary Custodial parent? _ Yes _ No

Father: _______________________________ SS No.: __________ Primary Custodial parent? _ Yes _ No 

Children
SSN
Date of Birth
Children
SSN
Date of Birth

PART I. BASIC OBLIGATION
Mother
Father
Com-bined

1. MONTHLY GROSS INCOME (Exclusive of overtime compensation)
$
$

a. Minus preexisting child support payment
-
-

b. Minus maintenance paid
-
-

c. Plus overtime compensation, if not excluded, and not to exceed 50%, pursuant to W. Va.
Code §48A-1A-19(b)(6)
+
+

2. MONTHLY ADJUSTED GROSS INCOME
$
$
$

3. PERCENTAGE SHARE OF INCOME (Each parent’s income from line 2 divided by Combined
Income)
%
%
100%

4. BASIC OBLIGATION (Use line 2 Combined to find amount from Child Support Schedule.)

$

PART II. SHARED CUSTODY ADJUSTMENT

5. Shared Custody Basic Obligation (line 4 x 1.50)

$

6. Each Parent’s Share (Line 5 x each parent’s line 3)
$
$

7. Overnights with Each Parent (must total 365)

365

8. Percentage with Each Parent (Line 7 divided by 365)
%
%
100%

9. Amount Retained (Line 6 x line 8 for each parent)
$
$

10. Each Parent’s Obligation (Line 6 - line 9)
$
$

11. AMOUNT TRANSFERRED FOR BASIC OBLIGATION (Subtract smaller amount on line 10 from larger amount on line 10. Parent with larger
amount on line 10 owes the other parent the difference. Enter $0 for other parent.
$
$

PART III. ADJUSTMENTS FOR ADDITIONAL EXPENSES (Expenses paid directly by each parent.)

12a. Work-Related Child Care Costs Adjusted for Federal Tax Credit (0.75 x actual work-related child care costs.)
$
$

12b. Extraordinary Medical Expenses (Uninsured only) and Children’s Portion of Health Insurance Premium Costs.
$
$

12c. Extraordinary Additional Expenses (Agreed to by parents or by order of the court or master.)
$
$

12d. Minus Extraordinary Adjustments (Agreed to by parents or by order of the court or master.)
$
$

12e. Total Adjustments (For each column, add 11a, 11b, and 11c. Subtract line 11d. Add the parent’s totals together for Combined amount.)
$
$
$

13. Each Parent’s Share of Additional Expenses (Line 3 x line 12e Combined.)
$
$

14. Each Parent’s Net Share of Additional Direct Expenses (Each parent’s line 13-line 12e. If negative number, enter $0)
$
$

15. AMOUNT TRANSFERRED FOR ADDITIONAL EXPENSES (Subtract smaller amount on line 14 from larger amount on line 14. Parent with larger
amount on line 14 owes the other parent the difference. Enter $0 for other parent.
$
$

PART IV. RECOMMENDED CHILD SUPPORT ORDER

16. TOTAL AMOUNT TRANSFERRED (Line 11 + line 15)
$
$

17. RECOMMENDED CHILD SUPPORT ORDER (Subtract smaller amount on line 16 from larger amount on line 16. Parent with larger amount on line
16 owes the other parent the difference.
$
$

Comments, calculations, or rebuttals to schedule or adjustments

PREPARED BY:

Date:

§48A-1B-8. Split physical custody adjustment.
In cases with split physical custody, the court or master shall use Worksheet A (Sole-Parenting) as set forth in subsection (c), section six of this article
to calculate a separate child support order for each parent based on the number of children in that parent’s custody. Instead of transferring the calculated
orders between parents, the two orders are offset. The difference of the two orders is the child support order to be paid by the parent with the higher
sole-parenting order.
§48A-1B-9. Adjustment for obligor’s social security benefits sent directly to the child; receipt by child of supplemental security income.
(a) If a proportion of the obligor’s social security benefit is paid directly to the custodian of his or her dependents who are the subject of the child
support order, the following adjustment shall be made. The total amount of the social security benefit which includes the amounts paid to the obligor and the
obligee shall be counted as gross income to the obligor. In turn, the child support order will be calculated as described in section six of this article. To arrive
at the final child support amount, however, the amount of the social security benefits sent directly to the child’s household will be subtracted from the child
support order. If the child support order amount results in a negative amount it shall be set at zero.
(b) If a child is a recipient of disability payments as supplemental security income for aged, blind and disabled, under the provisions of 42 U.S.C. §1382,
et seq., and if support furnished by an obligor would be considered unearned income that renders the child ineligible for disability payments or medical
benefits, no child support order shall be entered for that child. If a support order is entered for the child’s siblings or other persons in the household, the
child shall be excluded from the calculation of support, and the amount of support for the child shall be set at zero.
§48A-1B-10. Application.
The guidelines in child support awards apply as a rebuttable presumption to all child support orders established or modified in West Virginia. The
guidelines must be applied to all actions in which child support is being determined including temporary orders, interstate (URESA and UIFSA), domestic
violence, foster care, divorce, nondissolution, public assistance, nonpublic assistance and support decrees arising despite nonmarriage of the parties. The
guidelines must be used by the court or master as the basis for reviewing adequacy of child support levels in noncontested cases as well as contested
hearings.
§48A-1B-11. Modification.
(a) The provisions of a child support order may be modified if there is a substantial change of circumstances. For purposes of this section, if application
of the guideline would result in a new order that is more than fifteen percent different, then the circumstances are considered to be a substantial change.
(b) An expedited process for modification of a child support order may be utilized if either parent experiences a substantial change of circumstances
resulting in a decrease in income due to loss of employment or other involuntary cause or an increase in income due to promotion, change in employment,
reemployment, or other such change in employment status. The party seeking the recalculation of support and modification of the support order shall file a
description of the decrease or increase in income and an explanation of the cause of the decrease or increase on a standardized form to be provided by the
secretary-clerk or other employee of the family court. The standardized form shall be verified by the filing party. Any available documentary evidence shall
be filed with the standardized form. Based upon the filing and information available in the case record, the amount of support shall be tentatively
recalculated. The secretary-clerk shall cause a notice of the filing, a copy of the standardized form, and the support calculations to be served upon the other
party and upon the local office of the child support enforcement division for the county in which the circuit court is located in the same manner as original
process under rule 4(d) of the rules of civil procedure. The notice shall fix a date fourteen days from the date of mailing, and inform the party that unless the
recalculation is contested and a hearing request is made on or before the date fixed, the proposed modification will be made effective. If the filing is contested,
the proposed modification shall be set for hearing; otherwise, the family law master shall prepare a recommended default order for entry by the circuit judge.
Either party may move to set aside a default entered by the circuit clerk or a judgment by default entered by the clerk or the court, pursuant to the
provisions of rule 55 or rule 60(b) of the rules of civil procedure. If an obligor uses the provisions of this section to expeditiously reduce his or her child
support obligation, the order that effected the reduction shall also require the obligor to notify the obligee of reemployment, new employment or other such
change in employment status that results in an increase in income. If an obligee uses the provisions of this section to expeditiously increase his or her child
support obligation, the order that effected the increase shall also require the obligee to notify the obligor of reemployment, new employment or other such
change in employment status that results in an increase in income of the obligee.
(c) The supreme court of appeals shall develop the standardized form required by subsection (b) of this section.
§48A-1B-12. Tax exemption for child due support.
Unless otherwise agreed to by the parties, the court shall allocate the right to claim dependent children for income tax purposes to the custodial parent
except in cases of shared custody. In shared custody cases, these rights shall be allocated between the parties in proportion to their adjusted gross incomes
for child support calculations. In a situation where allocation would be of no tax benefit to a party, the court or master need make no allocation to that party.
However, the tax exemptions for the minor child or children should be granted to the noncustodial parent only if the total of the custodial parent’s income
and child support is greater when the exemption is awarded to the noncustodial parent.
§48A-1B-13.
Repealed.
Acts, 1997 Reg. Sess., Ch. 51.
§48A-1B-14. Disregard of formula.
(a) If the court finds that the guidelines are inappropriate in a specific case, the court may either disregard the guidelines or adjust the guidelines-based
award to accommodate the needs of the child or children or the circumstances of the parent or parents. In either case, the reason for the deviation and the
amount of the calculated guidelines award must be stated on the record (preferably in writing on the worksheet or in the order). Such findings clarify the
basis of the order if appealed or modified in the future.
(b) These guidelines do not take into account the economic impact of the following factors and can be possible reasons for deviation:
(1) Special needs of the child or support obligor, including, but not limited to, the special needs of a minor or adult child who is physically or mentally
disabled;
(2) Educational expenses for the child or the parent (i.e. those incurred for private, parochial, or trade schools, other secondary schools, or
post-secondary education where there is tuition or costs beyond state and local tax contributions);
(3) Families with more than six children;
(4) Long distance visitation costs;
(5) The child resides with third party;
(6) The needs of another child or children to whom the obligor owes a duty of support;
(7) The extent to which the obligor’s income depends on nonrecurring or nonguaranteed income; or
(8) Whether the total of alimony, child support and child care costs subtracted from an obligor’s income reduces that income to less than the federal
poverty level and conversely, whether deviation from child support guidelines would reduce the income of the child’s household to less than the federal
poverty level.
§48A-1B-15. Present income as monthly amounts.
To the extent practicable, all information relating to income shall be presented to the court or master based on monthly amounts. For example, when a
party is paid wages weekly, the pay should be multiplied by fifty-two and divided by twelve to arrive at a correct monthly amount. If the court or master
deems appropriate, such information may be presented in such other forms as the court or master directs.
§48A-1B-16. Investment of child support.
(a) A circuit judge has the discretion, in appropriate cases, to direct that a portion of child support be placed in trust and invested for future educational
or other needs of the child. The family law master may recommend and the circuit judge may order such investment when all of the child’s day-to-day needs
are being met such that, with due consideration of the age of the child, the child is living as well as his or her parents.
(b) If the amount of child support ordered per child exceeds the sum of two thousand dollars per month, the court is required to make a finding, in
writing, as to whether investments shall be made as provided for in subsection (a) of this section.
(c) A trustee named by the court shall use the judgment and care under the circumstances then prevailing that persons of prudence, discretion and
intelligence exercise in the management of their own affairs, not in regard to speculation but in regard to the permanent disposition of their funds, considering
the probable income as well as the probable safety of their capital. A trustee shall be governed by the provisions of the uniform prudent investor act as set
forth in article six-c, chapter forty-four of this code. The court may prescribe the powers of the trustee and provide for the management and control of the
trust. Upon petition of a party or the child’s guardian or next friend and upon a showing of good cause, the court may order the release of funds in the trust
from time to time.

§48A-1B-17. Operative date of certain amendments.
The amendments to this article made during the second extraordinary session of the Legislature, one thousand nine hundred ninety-nine, are operable
after the thirtieth day of September, one thousand nine hundred ninety-nine.

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