Rule 1910.16-6. Support Guidelines. Adjustments to the Basic Support 

Obligation. Allocation of Additional Expenses.

The trier of fact may allocate between the parties the additional expenses 

identified in subdivisions (a) - (e). If under the facts of the case an order for basic 

support is not appropriate, the trier of fact may allocate between the parties the 

additional expenses.

(a) Child care expenses. Reasonable child care expenses paid by [either 

parent]the parties, if necessary to maintain employment or appropriate education in 

pursuit of income, shall be allocated between the parties in proportion to their monthly

net incomes[ and added to his and her basic support obligation]. The court may

order that the obligor’s share is added to his or her basic support obligation, paid 

directly to the service provider, or paid directly to the obligee. When a 

[parent]party is receiving a child care subsidy through the Department of Human 

Services, the expenses to be allocated between the parties shall be the amount actually 

paid by the [parent]party receiving the subsidy.

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(1) Documentation of the child care expenses shall be provided to the 

other party within a reasonable period of time after receipt unless the service 

provider invoices the parties separately for their proportionate share of the 

expense. Allocation of expenses for which documentation is not timely provided 

to the other party shall be within the discretion of the court.

([1]2) Except as provided in [subsection (2)]subdivision (3), the total child 

care expenses shall be reduced to reflect the amount of the federal child care tax credit 

available to the eligible [parent]party, whether or not the credit is actually claimed by 

that [parent]party, up to the maximum annual cost allowable under the Internal 

Revenue Code.

([2]3) The federal child care tax credit shall not be used to reduce the child care 

expenses subject to allocation between the parties if the eligible [parent]party is not 

qualified to receive the credit.

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(d) Private School Tuition. Summer Camp. Other Needs. [The support 

schedule does not take into consideration expenditures for private school tuition 

or other needs of a child which are not specifically addressed by the guidelines. If 

the court determines that one or more such needs are reasonable, the expense 

thereof shall be allocated between the parties in proportion to their net incomes. 
The obligor’s share may be added to his or her basic support 

obligation.]Expenditures for needs outside the scope of typical child-rearing 

expenses, e.g., private school tuition, summer camps, have not been factored 

into the Basic Child Support Schedule.

(1) If a party incurs an expense for a need not factored into the 

Basic Child Support Schedule and the court determines the need and expense 

are reasonable, the court shall allocate the expense between the parties in 

proportion to the parties’ monthly net incomes. The court may order that the 

obligor’s share is added to his or her basic support obligation, paid directly to the 

service provider, or paid directly to the obligee.

(2) Documentation of the expenses allocated under (d)(1) shall be 

provided to the other party not later than March 31 of the year following the 

calendar year in which the invoice was received unless the service provider 

invoices the parties separately for their proportionate share of the expense. For 

purposes of subsequent enforcement, these expenses need not be submitted to 

the domestic relations section prior to March 31. Allocation of expenses for 

which documentation is not timely provided to the other party shall be within the 

discretion of the court.

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