Amended May 9, 2019 to be effective June 1, 2019, CN 11061 (Appendix IX-E) page 1 of 2
Appendix IX-E
Appendix IX-E amended June 1, 2019 to be effective immediately.
Child Support Guidelines Net Child Care Cost Worksheet
1. Parent's Adjusted Gross Income (IRS Definition - See Appendix IX-B)
$
2. Annual work-related child care cost
$
3. Maximum child care subject to federal tax credit. (Enter the lesser of the annual
child care cost in Line 2 or $3,000 for one child/$6,000 for two or more children)
$
4. If the annual child care cost in Line 2 is less than $3,000 for one child or $6,000
for two or more children, enter the child care tax credit percentage from Column 2
of the Federal Tax Credit Table here. If the child care costs are greater than
these amo
unts, enter the maximum dollar credit from Column 3 of the Federal Tax
Credit Table on Line 5
%
5. Federal Tax Credit (Line 3 x Line 4 or enter the Column 3 maximum dollar tax
credit)
$
6. If parent is a N.J. resident, enter the N.J. State Credit amount calculated from
Column 2 of the N.J. State Child Care Tax Credit Table
$
7. Net annual child care expense (Line 2 - Line 5 - Line 6)
$
8. Net weekly child care cost (Line 7/52). Enter this amount on the Child Support
Guidelines Sole Custody Worksheet, Line 9 or the Shared Custody Worksheet,
Line 16
$
Federal Child Care Tax Credit Table
Income
Partial Credit
Line 3 Amount
Maximum Credit
Line 4 Amount:
Parent's Adjusted
Gross Income
(IRS Definition)
$3,000/Year ($58/wk.)
for 1 Child OR
$6,000/Year ($115/wk.)
Cost More than $3,000/Year
($58/wk.) for 1 Child OR
$6,000/Year ($115/wk.) for 2 or
More Children
Annual Weekly Tax Credit Percentage
2 or more children
CC > $115/wk.
