You use Worksheet A if one parent has the child less than
35% of the year (or 127 days). You also use Worksheet A in cases of split
custody. Split custody means the parents have split up the children. For
example, mom has majority custody of the older child and dad has majority
custody of the younger child. In those cases, the court will make two, separate
child support orders – one for each parent. However, only the parent who pays
the higher amount of child support must make a payment that’s reduced (or
offset) by the other parent’s obligation. So, if mom must cover $500 a month to
help dad support the younger child, and dad must cover $400 a month to help mom
support the older child, in the end only mom pays $100 (the difference between
$500 and $400).
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