COLORADO SPRINGS TRIAL LAWYER
experienced and professional attorney - 30+ years private practice in Colorado state and municipal courts

Hundreds or perhaps thousands of dollars may be at issue regarding any aspect of child support - any aspect may become a contest in any case.  Naturally, former litigants have taken support issues on appeal, and caselaw exists.

        If you have children, child support will be ordered by the court.  The divorce child support statute is CRS 14-10-115 which sets forth criteria for establishing child support.  From the statute have sprung child support guidelines and  computation forms and tables (like tax forms) which will be used in setting child support, however the court may order a different amount if necessary to set a fair support figure.  The court will look at the ability of each parent to support and the needs of the children, including daycare expenses, medical insurance and deductible or non-covered medical expenses, continuing medical expenses, private school tuition if agreed or court ordered, post-secondary education or other financial circumstances relevant to your children.  Child support is not taxable income or deductible.
        Refer to:
            1.  Hardcopy Legal Forms - local access to forms
            2.  Colorado Supreme Court Legal Forms - available by internet download
            3.  Colorado Supreme Court Child Support Guideline Computation Worksheets - on-line instructions & downloads or 
            4.  Child Support and Spousal Maintenance Software  (commercial site - cost involved & computer installation required)
            5.  Military and Civil Service Defense Employee Pay and Benefits - links to military and civil service defense employee pay and benefits.  This information is beneficial when an LES is not available to the spouse.
            6.  Colorado Revised Statutes (CRS) are available in the local law library supported by the El Paso County Bar Association - you may ask a librarian for assistance in locating statute books.

        Up to 93 overnights, no support deduction is made for the obligation of the residential parent's child support obligation to the other parent. This computation is labeled Worksheet A - Child Support Obligation.

        Commencing at 93 overnights with the other parent, deduction is made for the obligation of the residential parent's child support obligation to the other parent.  This guideline computation is labeled Worksheet B - Child support Obligation - Shared Time. Depending on the actual contribution circumstances, even with 93 or more overnights, the court may use Worksheet A.

        If the parties have multiple children and one or more primarily reside with one parent while one or more children primarily reside with the other parent, two child support guidelines are calculated for the child(ren) with each respective parent, then set off to determine the net support owed by one parent to the other.

        Child support guideline computation worksheet labels do not affect the decision making process or scheduled overnights; they are merely mathematical computations.

        When computing the amount of child support, after born children not children of both parties will not be taken into consideration.  In later modifications, that means if either party has children born of a another relation subsequent to the child who is the subject of the support proceeding, no consideration will be given to the expense of raising or supporting those children, whether born in lawful wedlock or not.  CRS 14-10-115(7)(d.5)(1)

        Receipt of public assistance benefits must be reported at the time of filing the petition.  CRS 14-10-107.7  If public assistance is being received at present, it is important to obtain a support order as quickly as possible to limit potential liability of the obligor spouse.  If welfare has been received for a child, notice must be given to and it is likely the local governmental Child Support Enforcement Unit (CSE) will enter as a party in the case seeking reimbursement for current or past welfare expenditures.

        It is illegal to agree the "non-custodial" parent will not see the children in return for no payment of support. Do not attempt to pass this type of agreement by the court.

        Contest may arise regarding issues such as reasonableness of daycare, unemployment or underemployment and imputed income, tax exemption, health insurance and on-going medical deductible or non-covered expenses.  Medical expenses can include cosmetic orthodontia, medically necessary orthodontia, eye-care, dental treatment, and any uninsured single or chronic health problem.  Significant amounts of money can be involved.

        Current child support may be enforced by income assignment.  With this remedy, the obligor's employer deducts child support or spousal maintenance from the obligor's paycheck each payday and sends direct to the District Court Registry Fund or or the statewide Family Support Registry.  This assures current payment so long as the obligor remains employed.  If one party requests an income assignment, it must be automatically granted pursuant to statute.  CRS14-14-111.5(2)(f)  The fund utilized depends upon the type of support (child support or spousal maintenance) and whether support is ordered in a divorce case or paternity case.

Health, Hospitalization and Medical Insurance  

        Insurance Required. In child support orders issued pursuant to the divorce child support statute (CRS 14-10-115) the court is required to provide for the child(ren)'s current and future medical needs by ordering either parent or both parents to initiate medical or medical and dental insurance coverage for the child or children through currently effective medical or medical and dental insurance policies held by the parent or parents, purchase medical or medical and dental insurance for the child or children, or provide the child or children with current and future medical needs through some other manner. At the same time, the court is required to order payment of medical insurance or medical and dental insurance deductibles and co-payments. Payment of a premium to provide health insurance coverage on behalf of the children subject to the order is to be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted gross income.

        Insurance Cost Excessive - Requirement Abated.  Where the application of the premium payment on the child support guidelines results in a child support order of fifty dollars or less or the premium payment is twenty percent or more of the parent's gross income, the court or delegate child support enforcement unit may elect not to require the parent to include the child or children on an existing policy or to purchase insurance.  The parent shall, however, be required to provide insurance when it does become available at a reasonable cost.

        Insurance Assignment.  
        CRS 14-14-112 requires that in all orders which direct the obligor to provide health insurance for any child, the court shall include a provision directing the obligor's employer to enroll such child in the health insurance plan and to deduct from the wages due the obligor an amount sufficient to provide for premiums for health insurance when such insurance is offered by the employer. 
        19-4-116(5) imbues the court in a paternity action with the authority to require a party to purchase or maintain a medical insurance policy to provide for the current and future medical needs of the child.  S.F.E., In Interest of T.I.E., 981 P.2d 642, 647 (Colo. App. 1998).  Similar to child support, where a party has been ordered to provide health insurance, assignment may similarly be entered.  CRS14-14-112(1).  However, if insurance is ordered the statute makes health insurance assignment mandatory.

Deviation from Child Support Amount Presumed Reasonable
Under Guideline Computations

        The trial court may deviate from presumed amount of support in CRS 14-10-115 according to the criteria in subsection (6) so long as it enters findings that allow an appellate court and the parties to discern the reasons for the deviation. In Interest of D.R.V., 885 P.2d 351 (Colo. App. 1994).  If the record ( paternity case) reflects the trial court considered the relevant factors for determination of support, CRS 14-10-115, (divorce statute) there is no abuse of discretion.  Garcia, supra, In re Marriage of Krise, 660 P.2d 920 (Colo. App. 1983).  

Divorce
Relation Back - Retroactive Child Support

        Child support may be ordered retroactive to the later date of separation, filing the divorce lawsuit or service of process upon the Respondent.  This is called retroactive child support or relation back.  Issues can be highly contested regarding whether the court enters an order for support during a period of time prior to the order, what period is covered, how much periodic support is ordered and terms of repayment.  Once a support order is entered, each installment becomes a judgment the day it becomes due.  The court may not later modify the amount of support or deny the obligee any lawful remedy.

        Child support can be efficiently enforced. Refer to Support Enforcement for additional information regarding income assignment for support arrearages, garnishment of income or bank accounts or enforcement by contempt of court (jail).

Period of Child Support Obligation

        Colorado courts will order child support until emancipation.  For purpose of child support obligations, emancipation under Colorado law is presently the child’s 19th birthday, death, marriage, or enlistment in the U.S. military armed forces. A child may otherwise become earlier emancipated, and emancipation may not in fact occur at age 19 - such as a child with disabilities.

Statutory Interest

        Statutory interest on child support is 12% per annum from the date each installment was due. CRS 14-14-106, CRS 5-12-101.  Once an order has entered, obligee (person receiving child support) has a right to statutory interest. If an obligor defaults on a child support installment after entry of order, obligee is entitled to statutory interest.  If the court relates back in an order and , at issue may be whether the obligee is entitled to statutory interest at 12% per annum on retroactive support arrearages.

Tax Considerations and Exemptions

        Child support is not taxable income or deductible.
        The court may allocate daycare federal tax credit.
        The court may allocate the federal income tax dependency exemption, and further may order each parent to execute necessary forms declaring that either such parent will not claim the children as dependents.  CRS 14-10-115(14.5) - guidelines (divorce), and CRS 19-4-129 (paternity) require the court, unless otherwise agreed by the parties, to allocate the right to claim dependent children for income tax purposes between the parties in proportion to their contributions to the costs of raising the children.

Expenses of Confinement
Pregnancy, Pre-Natal Care and Birth
and
Medical Expenses Between Birth and Lawsuit

        Expenses of confinement, pre-natal care and birth, and uninsured medical or health care expenses subsequent to birth but prior to legal proceedings may also become contested issues.  Medical expenses can include cosmetic orthodontia, medically necessary orthodontia, eye-care, dental treatment, and any uninsured single or chronic health problem.  Significant amounts of money can again be involved.

        Regarding expenses of confinement, the major obstacle is not the law, but producing evidence of expense.

        Authority for recovery of the medical expenses associated with the pregnancy previously incurred by the mother is found in CRS 19-6-116(3), and jurisdiction rests exclusively under the Uniform Parentage Act.  In Re Custody of Garcia, 695 P.2d 774 (Colo. App. 1984).

        Under CRS 19-4-116, the trial court may order the father to pay the reasonable expenses of the mother's "pregnancy and confinement."  S.F.E., In Interest of T.I.E., 981 P.2d 642, 647 (Colo. App. 1998).  Where the trial court apportioned these expenses between the parties according to their respective gross incomes under CRS 19-4-116, the court of Appeals found no error.

        Copies of canceled checks and former medical billing statements are good evidence.  If the person seeking reimbursement did not keep good records, duplicate accounting statements can be requested from medical providers.  For any exotic or questionable medical procedure, it may be necessary to produce expert testimony as the reasonableness of treatment.

        The law with respect to other prior health care expense issues is more complicated.

Paternity
Relation Back - Retroactive Child Support

        Child support may relate back to the date of the child's birth or any time subsequent thereto - this is called retroactive child support or relation back.  Issues can be highly contested regarding whether the court enters an order for support during a period of time prior to the order, what period is covered, how much periodic support is ordered and terms of repayment.  Once a support order is entered, each installment becomes a judgment the day it becomes due.  The court may not later modify the amount of support or deny the obligee any lawful remedy.

        Child support can be efficiently enforced. Refer to Support Enforcement for additional information regarding income assignment for current and arrearage child support, garnishment of income or bank accounts and enforcement by contempt of court (jail). 

        The Department of Human Services through the local governmental Child Support Enforcement Unit (CSE) will seek reimbursement of the full amount of public assistance, but is limited to the amount of any court support order.  CRS 19-4-118   If welfare benefits are currently being received, the obligor (person paying support) should seek temporary support orders as soon as possible to limit the amount of liability.