The Federal Child Support Guidelines: Step-by-Step

Worksheet 2: Determine the amount for special or extraordinary expenses

You can use this Worksheet to help you estimate your share of special or extraordinary expenses to add to your child support amount.

Note: not all parts of this worksheet will apply to your situation. You may want to read the line-by-line help to help you fill out the appropriate lines.

For each child, write the total annual amount paid for any of the following expenses. Put the cost per child for each applicable expense in the chart below.

Part A: Total annual amount that you both spend on special or extraordinary expenses

Part A: Total annual amount that you both spend on special or extraordinary expenses
Special or extraordinary expenses Child A Child B Child C Child D
Line 20 Child-care expenses        
Line 21 Medical and dental insurance premiums for the child        
Line 22 Health-related expenses        
Line 23 Extraordinary expenses for primary or secondary education        
Line 24 Post-secondary education expenses        
Line 25 Extraordinary expenses for extracurricular activities        
Line 26 Total annual amounts of special or extraordinary expenses spent on each child
(add lines 20 to 25 in each column)		        
Line 27 Total annual amount spent by both of you on special or extraordinary expenses for all children
(add line 26 for child A, B, C, D)		  

Part B: Total amount of special or extraordinary expenses that you and the other parent have to share

Part B: Total amount of special or extraordinary expenses that you and the other parent have to share
  Child A Child B Child C Child D
Line 28 Contributions and subsidies from other sources for each child (per year)        
Line 29 Amounts contributed by child for special or extraordinary expenses (per year)        
Line 30 Amount received for each child
(add lines 28 and 29 in each column)		        
Line 31 Total amount received for special or extraordinary expenses for all children
(add line 30 for child A, B, C, D)		  
Line 32 Total amount of income tax relief and benefit implications for both parents  
Line 33 Total amount to help pay for special or extraordinary expenses
(add lines 31 and 32)		  
Line 34 Total amount of special or extraordinary expenses that you have to share
(line 27 minus line 33)		  

Part C: Majority of parenting time - paying parent’s share of special or extraordinary expenses

Note: part C uses the terms “paying parent” and “receiving parent”: paying parent means the parent who will be paying child support; receiving parent means the one who will be receiving child support. These terms can apply to either of you.

Part C: Majority of parenting time - paying parent’s share of special or extraordinary expenses
  Paying parent Receiving parent
Line 35 Annual income
(from Worksheet 1, line 19)		    
Additions
Line 36 UCCB received for children for whom you are requesting special or extraordinary expenses    
Line 37 Spousal support received from the other parent    
Line 38 Annual income before deduction
(add lines 35, 36 and 37 in each column)		    
Deduction
Line 39 Spousal support paid to the other parent    
Line 40 Annual income after deduction
(line 38 minus line 39 in each column)		    
Line 41 Your combined total annual income for purposes of sharing special or extraordinary expenses
(add lines 40 for the paying parent and the receiving parent)		  
Line 42 Your respective proportion of total annual income
(divide line 40 by line 41 in each column - the result will usually be in decimal form - e.g. 0.66.)		    
Line 43 Your respective share of special or extraordinary expenses (multiply line 34 by line 42 in each column)    
Line 44 Cost of special or extraordinary expenses paid directly by paying parent (if applicable)  
Line 45 Annual amount of all special or extraordinary expenses payable by the paying parent
(line 43 minus line 44)		  
Line 46 Monthly amount of all special or extraordinary expenses payable by the paying parent (divide line 45 by 12)
Note: this amount is added to the basic monthly child support amount.		  

Part D: Split parenting time - your respective share of special or extraordinary expenses

Note: part D uses the terms parent A and parent B to help both of you keep track of your information. These terms could apply to either of you. Just make sure you use the same term for the same parent all the way through.

Part D: Split parenting time - your respective share of special or extraordinary expenses
  Parent A Parent B
Line 35 Annual income
(from Worksheet 1, line 19)		    
Additions
Line 36 UCCB received for children for whom special or extraordinary expenses are requested    
Line 37 Spousal support received from the other parent    
Line 38 Annual income before deduction
(add lines 35, 36 and 37 in each column)		    
Deduction
Line 39 Spousal support paid to the other parent    
Line 40 Annual income after deduction
(line 38 minus line 39 in each column)		    
Line 41 Your combined total annual income for purposes of sharing special or extraordinary expenses
(add lines 40 for parent A and parent B)		  
Line 42 Your respective proportion of total annual income
(for parent A: divide line 40 by line 41 and for parent B: divide line 40 by
line 41. The result will usually be in decimal form – e.g. 0.66.)		    
Line 43 Your respective share of special or extraordinary expenses
(multiply line 34 by line 42 in each column)		    
Line 44 Total cost of special or extraordinary expenses that you pay directly (if applicable)    
Line 45 Annual amount of all special or extraordinary expenses payable by each parent
(line 43 minus line 44 in each column)		    
Line 46 Monthly amount of all special or extraordinary expenses payable by each parent
(divide line 45 by 12 for each parent)
Note: this amount is added to the basic monthly child support amount.