Cite as 2022 Ark. 92

SUPREME COURT OF ARKANSAS

 IN RE AMENDMENTS TO

 ADMINISTRATIVE ORDER NO. 10

Opinion Delivered: April 14, 2022

PER CURIAM

The Supreme Court Committee on Child Support has proposed changes to Administrative 

Order No. 10 and the Affidavit of Financial Means.

The Court extends its sincere gratitude to the members of the Child Support Committee 

for their work. These proposals are being published for comment, and the period shall end May 

12, 2022.

Comments should be submitted in writing to: Clerk of the Arkansas Supreme Court, 

Attention: Child Support Committee, Justice Building, 625 Marshall Street, Little Rock, Arkansas 

72201.

Administrative Order No. 10 – Child Support Guidelines 

Section I. Authority and Scope

Pursuant to Act 948 of 1989, as amended, codified at Ark. Code Ann. § 9-12-312(a) and 

the Family Support Act of 1988, Pub. L. No. 100-485 (1988), the Court adopted and published

Administrative Order Number 10, titled “Child Support Guidelines” (“Guidelines”). Pursuant to 

Act 907 of 2019, codified at Ark. Code Ann. § 9-12-312(a)(4), the attached revised monthly 

“Family Support Chart” (“Chart”) is based on an Income Shares Model. The attached Chart 

therefore, supersedes any prior payor-income-based family support chart. (Section II.1 discusses 

when this Administrative Order’s incorporation of the Income Shares Model affects existing childsupport orders.) This Administrative Order includes and incorporates by reference the “Forms” 
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Addendum: Sample Calculation, Sample Language for Child-Support Orders, Family Support 

Chart, Child Support Worksheet (“Worksheet”), and the revised Affidavit of Financial Means. 

These Guidelines are based on the Income Shares Model, developed by the Child Support

Guidelines Project of the National Center for State Courts. The Income Shares Model is based on

the concept that children should receive the same proportion of parental income that they would

have received had the parents lived together and shared financial resources. The best available 

economic data on child-rearing expenditures was used to develop the model. A more detailed

explanation of the Income Shares Model and the underlying economic evidence used to support it

is contained in Development of Guidelines for Child Support Orders, Report to the Federal Office of

Child Support Enforcement, September 1987 (National Center for State Courts, Denver,

Colorado). The September 2019 Review of the Arkansas Child Support Guidelines, an Analysis 

of Economic Data, Development of Income Shares Charts, and Other Considerations, prepared by 

Jane Venohr, Ph.D., is available at www.arcourts.gov/forms-and-publications/arkansas-childsupport-guidelines.

Under the revised Family Support Chart, each parent’s share is that parent’s prorated share of 

the two parents’ combined income. The Chart reflects the average amount of money that families

in the United States spend on their children. Differences between Arkansas prices and prices across the 

United States more generally have been accounted for using an index that the U.S. Bureau of Economic 

Analysis (BEA) developed. The Chart also considers and accounts for:

• federal and state income taxes and FICA; 

• average child-rearing expenditures using current measurements developed by Professor 

David Betson using the Rothbarth methodology to separate the children’s share of 

expenditures from total expenditures;

• out-of-pocket medical expenses of $250.00 per child per year.

The Chart excludes parental expenditures for work-related childcare, the child’s share of health 

insurance premiums, and out-of-pocket medical expenses over $250.00 per child per year. 

These Guidelines and the accompanying Worksheet assume that the parent to whom 

support is owed (payee parent) is spending his or her calculated share directly on the child. For

the parent with the obligation to pay support (payor parent), the pro-rata charted amount establishes

the base level of child support to be given to the payee parent. The base amount may, however,

be adjusted to account for work-related childcare expenditures, the child’s share of the health 

insurance premium, out-of-pocket medical expenses exceeding $250.00 per child per year, the selfsupport reserve, or other factors a court determines to be in the best interest of a child or children. 

Section II. Use of the Guidelines

There is a rebuttable presumption that the amount of child support calculated pursuant to 

the most recent revision of the Family Support Chart and these Guidelines is the amount to be 

awarded in any judicial proceeding for divorce, separation, paternity, guardianship, or child 

support. 
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In addition to an initial award for child support or the modification of an existing

obligation, these Guidelines should be used to assess the adequacy of agreements for child support

and to encourage parties to settle support-related disputes in a comprehensive manner.

These Guidelines provide calculated amounts of child support for a combined parental

gross income of up to $30,000.00 per month, or $360,000.00 per year. The child-support

obligation for incomes above $30,000.00 per month shall be determined by using the highest 

amount in these Guidelines. The court may then use its discretion in setting an amount above that 

to meet the needs of the child and the parent’s ability to provide support.

These Guidelines assume that the payor parent has the minor child(ren) overnight in his or 

her residence less than 141 overnights per calendar year.0F

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1. Modification of Existing Child-Support Obligation:

Pursuant to Act 904 of 2019, codified at Arkansas Code Annotated § 9-14-107(c)(2), “an 

inconsistency between the existing child-support award and the amount of child support that results 

from application of the Family Support Chart shall constitute a material change of circumstances 

sufficient to petition the court for modification of child support according to the Family Support 

Chart after appropriate deductions unless: 

a. The inconsistency does not meet a reasonable quantitative standard 

established by the State of Arkansas in accordance with subsection (a) of this 

section;

b. The inconsistency is due to the fact that the amount of the current child

support award resulted from a rebuttal of the guideline amount and there has 

not been a change of circumstances that resulted in the rebuttal of the 

guidelines amount; or

c. The inconsistency is due solely to a promulgation to a revision of the Family 

Support Chart.” 1F

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2. Deviation from the Chart:

All orders granting or modifying child support shall contain the court’s determination of the 

payor’s income, payee’s income, recite the amount of support required under these Guidelines, and 

state whether the court deviated from the presumptive child-support calculation set by the 

Worksheet and these Guidelines. If an order deviates from the Guidelines amount, then the order

must explain the reason(s) for the deviation. When deciding whether the Worksheet-based amount 

is unjust or inappropriate, the court must consider all the relevant factors, including what is in the 

child’s or children’s best interest. A deviation from these Guidelines should be the exception rather 

than the rule. If a court chooses to deviate from the Guidelines amount, then it must make

written findings and explain the deviation. It shall be sufficient in a particular case to rebut 

the presumption that the amount of child support calculated pursuant to the Worksheet is correct 

if the court provides in the order a specific written finding that the Worksheet-based amount is 

1 This Administrative Order presumes that a traditional visitation schedule will be less than 141 

nights while a liberal visitation schedule is usually more than 141 nights.

2 The Section titled “Modification of Existing Child-Support Order” recites verbatim Arkansas 

Code Annotated 9-14-107(c)(2).
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unjust or inappropriate. When determining whether to deviate from the Guidelines’

amount, a court should consider the following:

a. Educational expenses for the child(ren) (i.e., those incurred for private or

parochial schools, or other schools where there are tuition or related

costs) and/or the provision or payment of special education needs or 

expenses for the child(ren);

b. The procurement and/or maintenance of life insurance, dental insurance, 

and/or other insurance for the children’s benefit (for health insurance

premiums, see Section II.2 infra);

c. Extraordinary travel expenses for court-ordered visitation;

d. Significant available income of the child(ren);

e. The creation or maintenance of a trust fund for the children;

f. The support given by a parent for minor children in the absence of a court 

order; 

g. Extraordinary time spent with the payor parent;

h. Additional expenses incurred because of natural or adopted

children living in the home, including stepchildren if the court finds 

there is a court-ordered responsibility to a stepchild; 

i. The provision for payment of work-related childcare, extraordinary 

medical expenses for the child in excess of $250.00 per year per child, 

and/or health insurance premiums. Ordinarily, these expenses will be 

divided pro rata between the parents and added to the base child support 

of the payor parent on the Worksheet. In that scenario, it shall not 

support a deviation. However, if the court chooses not to add them in 

the total child-support obligation, they could support a deviation; and

j. Any other factors that warrant a deviation.

3. Self-Support Reserve, Minimum Order, and Deviation from the Minimum Order:

In cases where the payor parent’s monthly gross income is less than $900.00, the Chart 

applies a self-support reserve (SSR). The SSR considers the basic subsistence needs of the payor

parent and is based on the Federal Poverty Guidelines multiplied by Arkansas’s price parity. 

Arkansas’s price parity is the index used to adjust the Chart to reflect Arkansas prices. If the payor

parent’s child-support amount pursuant to the chart is based solely on the payor parent’s gross 

income and corresponding number of children falls within the shaded area of the Chart, then the 

basic child-support obligation and the payor parent’s total child-support obligation are computed 

using only the payor parent’s income. In these cases, health insurance premiums, extraordinary 

medical expenses, and childcare expenses shall not be used to calculate the total child-support 

obligation. However, payment of these costs by either parent may be used as a reason to deviate 

from these Guidelines.

When the payor parent’s monthly gross income is less than $900.00, a presumptive 

minimum award of $125.00 per month must issue unless a party can rebut the presumptive amount 

by a preponderance of the evidence. Some factors that a court may consider when deciding whether 

a party has rebutted the minimum order amount include but are not limited to the following:

a. There is a large adjustment due to parenting time;

b . The payor is incarcerated (see Section II.4 below);

c. The payor is institutionalized due to a mental illness or other impairment;
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d . The payor has a verified physical disability that precludes work;

e. The payor’s only income is Supplemental Security Income (SSI);

f. The payor’s ability or inability to work; or

g . Any other deviation factor listed above in Subsection II.2 or any income 

imputation factor listed below in Section III.7.

4. Incarcerated Individuals

Pursuant to Act 904 of 2019, codified at Arkansas Code Annotated § 9-12-312(a), § 9-14-

106(a), and § 9-14-107(a), the incarceration of a parent shall be treated as involuntary 

unemployment for the purpose of establishing or modifying an award of child support. 

“Incarceration” means a conviction that results in a sentence of confinement to a local jail, state or 

federal correctional facility, or state psychiatric hospital for at least 180 days and excludes credit for 

time served before sentencing. 

Section III. Gross Income

1. Definitions:

“Income” means the actual gross income of the parent, if employed to full capacity, or

potential income if unemployed or underemployed as allowed under Section III.7. Gross income

is used to avoid disputes over issues of deductibility that would arise if a net income was used.

These Guidelines presume that the parent with the legal obligation to pay support will file 

federal taxes as a single individual and have only one state exemption. Adjustments have been made

in the Chart for federal and state income taxes, FICA, and average child-rearing expenditures (for 

example, out-of-pocket medical expenses of $250.00 per child per year).

The monthly child-support amount shall be converted to coincide with the payor’s receipt 

of salary, wages, or other income. For purposes of computing gross monthly income, a month is 

4.334 weeks. Bi-weekly means a party is paid once every two weeks, or 26 times during a calendar 

year. Semi-monthly means a person is paid twice a month, or 24 times per calendar year. 

“Child Support Gross Income” means gross income—minus amounts for preexisting childsupport obligations paid to another who is not a party to the proceedings and on behalf of a child 

who is not the subject of the action of the court. Child support arrearage payments shall not be 

considered in determining a payor’s gross income.

“Combined Gross Income” means the combined gross income of both parties. 

2. Gross Income Inclusions:

“Income” is “intentionally broad and designed to encompass the widest range of sources 

consistent with the State’s policy to interpret ‘income’ broadly for the benefit of the child.” Evans 

v. Tillery, 361 Ark. 63, 204 S.W.3d 547 (2005); Ford v. Ford, 347 Ark. 485, 65 S.W.3d 432 (2002); 

McWhorter v. McWhorter, 346 Ark. 475, 58 S.W.3d 840 (2001); Davis v. Office of Child Support 

Enforcement, 341 Ark. 349, 20 S.W. 3d 273 (2000). 

Gross income includes, but is not limited to, the following:
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i. Wages, overtime pay, commissions, regularly-received bonuses, or other monies 

from all employers or as a result of any employment (as usually reported in the 

Medicare, wages, and tips section of the parent’s W-2).

ii. Earnings generated from a business, partnership, contract, self-employment or 

other similar arrangement, or from rentals.

(a) Income (or losses) from a corporation should be carefully examined to 

determine the extent to which they were historically passed on to the parent 

or used merely as a tax strategy.

iii. Distributed profits or payments from profit-sharing, a pension or retirement, an 

insurance contract, an annuity, trust fund, deferred compensation, retirement 

account, social security disability payments, social security retirement payments, 

unemployment compensation, supplemental unemployment benefits, disability 

insurance or benefits, or worker’s compensation.

(a) Consider insurance or other similar payments received as compensation for lost 

earnings, but do not include payments that compensate for actual medical bills 

or for property loss or damage.

(b) If a parent receives payments from an IRA, defined contribution, or deferred 

compensation plan, income does not include contributions to that account that 

were previously considered as the parent’s income used to calculate an earlier 

child-support obligation for a child in this case. To the extent that the funds 

received are equivalent to the amount of the funds contributed by the parent

while paying child support, that amount should be excluded from the 

computation of gross income.

(c)(1) When a monthly auxiliary Social Security payment is paid directly to a payee

parent on behalf of a child(ren), that payment shall be treated as child support paid

by the payor when:

i) The monthly auxiliary benefit is paid from the payor’s social security 

account; and

ii) The payor and the payee are parties to the same child support case and the 

monthly auxiliary payment will benefit those same child(ren).

(2) If the monthly auxiliary benefit paid to the payee parent exceeds the amount 

of child support the court has ordered to be paid, then the excess benefit shall 

be treated as a gift that should not be credited against future child support or 

past due child support unless otherwise ordered by the court. If the monthly 

auxiliary payment does not satisfy the monthly child support for which the 

payor is responsible, then the payor is responsible for the difference unless the 

court finds that a deviation is warranted as set forth in Section II, Paragraph 2 

herein.

(3) In the event that the auxiliary benefit is paid directly to the payor parent, 

then the payor parent shall use those funds to pay his or her child support 

obligation to the payee parent.

iv. Military specialty pay, allowance for quarters and rations, housing, veterans’ 

administration benefits, G.I. benefits (other than education allotment), or drill pay.

(a) If the servicemember receives housing pay and supports another home (i.e. 

second residence), housing pay is not considered income to the individual.

v. Tips, gratuities, royalties, interest, dividends, fees, or gambling or lottery winnings.

vi. Capital gains to the extent that they result from recurring transactions.

vii. The standard (basic needs) portion of adoption subsidies for children in the case 

under consideration (do not consider the medical needs and intensive rate portion 

of the subsidy, nor the family support subsidy as income).
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viii. Any money or income due or owed by another individual, source of income, 

government, or other legal entity. 

ix. Income also includes the market value of perquisites (perks) received as goods,

services, or other noncash benefit for which the parent did not pay, if they reduce 

personal expenses, and have significant value or are received regularly.

(a) Common forms of perquisites (perks) or goods and services received in-kind

include, but are not limited to, the following: housing, meals, or room and 

board, personal use of a company business vehicle or mileage reimbursement, 

including use between home and primary worksite, and other goods or 

services.

(b) Perquisites (perks) do not include money paid by an employer for benefits like 

tuition reimbursement, educational cost reimbursement, uniforms, and health 

savings account (HSA) contributions.

x. The court may consider assets available to generate income for child support. For 

example, the court may determine the reasonable earning potential of any asset at

its market value and assess against it the current Treasury bill interest rate or some

other similar appropriate method of computing income.

To further this State’s policy of interpreting “income” broadly for the benefit of children, a 

support order may include as its basis a percentage of a bonus to be paid in the future. The child 

support attributable to a bonus amount (or another one-time source of money) shall be in addition 

to the periodic child-support obligation. This child-support obligation shall terminate when the 

underlying child-support obligation terminates. Variable income such as commissions, bonuses, 

overtime pay, military bonuses, and dividends shall be averaged by the court over a reasonable 

period of time consistent with the circumstances of the case and added to a parent's fixed salary or 

wages to determine gross income. When income is received on an irregular, nonrecurring, or onetime basis, the court may, but is not required to, average or prorate the income over a reasonable 

specified period of time or require the parent to pay as a one-time support amount a percentage of 

his or her nonrecurring income.

One-time sources of money like an inheritance, gambling or lottery winning, or liquidating 

a Certificate of Deposit, for example, is income for these Guidelines purposes (as detailed in the 

previous paragraph). If the receipt of an asset is not sold or otherwise disposed of, however, then 

it has not “realized a gain” and therefore is not income under these Guidelines.

3. Income from Self-employment, Business Owners, Executives, and Others

a. Difficulty in determining income for self-employed individuals, business owners, 

and others occurs for several reasons including:

i. These individuals often have types of income and expenses not frequently 

encountered when determining income for most people.

ii. Taxation rules, business records, and forms associated with business 

ownership and self-employment differ from those that apply to individuals employed by 

others. Common business documents reflect policies unrelated to an obligation to support 

one’s child.

iii. Due to the control that business owners or executives exercise over the form 

and manner of their compensation, a parent, or a parent with the cooperation of a business 

owner or executive, may arrange compensation to reduce the amount visible to others 

looking for common forms of income.
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b. To determine monies that a parent has available for support, it may be necessary to 

examine business tax returns, balance sheets, accounting or banking records, and other business 

documents to identify additional monies a parent has available for support that were not included 

as personal income. At a minimum, a self-employed parent shall provide their two most recent 

years of state and federal tax returns. The parent should provide three years of tax returns when 

there is a reduced, deferred, or elective income situation. Unless otherwise prohibited by law, the 

court may award expert witness fees when necessary to determine self-employed parent’s income.

c. For income from self-employment, proprietorship of a business, or ownership or a 

partnership or closely held corporation, gross income is defined as gross receipts minus ordinary and 

necessary expenses required for self-employment or business operation, including an employer’s 

share of FICA. However, the court should exclude from those expenses amounts allowed by the 

Internal Revenue Service for accelerated depreciation of investment tax credits for purposes of these

Guidelines and add those amounts back in to determine gross income. In general, the court should 

carefully review income and expenses from a parent’s self-employment or operation of a business

to determine actual levels of gross income available to the parent. The court’s duty is to accurately 

determine a child-support obligation in every case. This amount may differ from the determination 

of business income for tax purposes.

d. Whether organized informally, or as a corporation, a partnership, a sole 

proprietorship, or other arrangement or entity, these considerations apply to all forms of selfemployment and business ownership, as well as to business executives and others who may receive 

similar forms of compensation.

e. For purposes of this subsection, income includes amounts that were not otherwise 

included as income elsewhere in this chapter. Special attention shall be given to the following 

forms of compensation:

i. Distributed profits, profit sharing, officers’ fees and other compensation, 

management or consulting fees, commissions, and bonuses.

ii. In-kind income or perquisites (perks), gifts, free admission to entertainment, 

or personal use of business property. The value of these items must be based on a fair-market 

price, that is, the price a person not affiliated with the business would pay. In-kind payments

received by a parent from self-employment or the operation of a business is income if

the payments are significant and reduce personal living expenses.

f. Redirected income, or amounts treated by the business or company as if the 

redirected amounts were something other than the parent’s income. Amounts include, but are not 

limited to, the following:

i. Personal loans. Presume personal loans from a business are in fact redirected 

income, unless all the following are true: (1) the parent signed a contract or promissory note 

outlining the terms of the loan, (2) the business maintains records showing the loan owed as 

a receivable, (3) the parent makes installment payments and the present loan is paid current, 

and (4) the interest earned and repayment rate appear to be a reasonable business practice. 

Unless the presumption is overcome by a preponderance of the evidence, then a parent’s 

income includes the difference between the amount the parent repays and a repayment 

amount for a similar commercially available unsecured personal loan.

ii. Payments made to friends or relatives of the parent. If the business cannot 

demonstrate that the payments are equivalent to a fair market value payment for the work or 

services the friend or relative performs, then include any amount that exceeds the fair-market 

value as the parent’s income.
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g. Reduced or deferred income. Because a parent’s compensation can be rearranged to 

hide income, determine whether unnecessary reductions in salaries, fees, or distributed profits have 

occurred by comparing amounts and rates to historical patterns.

i. Unless the business can demonstrate legitimate reasons for a 

substantial reduction in the percentage of distributed profits, use a three-year average 

to determine the amount to include as a parent’s income.

ii. Unless a business can demonstrate legitimate reasons for reductions 

(as a percentage of gross business income) in salaries, bonuses, management fees, or 

other amounts paid to a parent, use a three-year average to determine the amount 

to include as a parent’s income.

h. Business income subject to elective treatment. Income that is subject to elective status (for 

example, retained income) may be considered as income after the court considers the circumstances 

and history of the elective treatment, which includes but is not limited to the status prior to the 

implementation of the support order. If a change in the status was made after the original election, 

then a court can either choose to include the income in child-support calculations or not include it 

in the calculations.

i. Deductions for Tax Purposes. For a variety of historical and policy reasons, the 

government allows considerable deductions for business-related expenses before taxes are calculated. 

Those same considerations are not always relevant to monies a parent should have available for child 

support. Therefore, some deductions should be added back into a parent’s income for purposes of 

determining child support. The deductions include, but are not limited to, the following:

i. Rent paid by the business to the parent, if it is not counted as income 

on that parent’s personal tax return.

ii. Real estate depreciation shall always be added back into a parent’s 

income when calculating support.

iii. Depreciation figured at a straight-line (not accelerated) rate on a 

parent’s (not a corporation’s or partnership’s) tangible personal property, other than for 

personal vehicles or home offices, shall be deducted from income. Any parent who uses 

accelerated depreciation for tangible personal property may deduct the value of the 

straight-line depreciation amount for property other than personal vehicles or home 

offices, if the parent proves what the straight-line amounts would have been.

iv. Home office expenses, including rent, hazard insurance, utilities, 

repairs, and maintenance.

v. Entertainment expenses spent by the parent. Legitimate expenses 

for customers’ entertainment may be treated as deductions.

vi. Travel expense reimbursements, except where such expenses are 

inherent in the nature of the business or occupation (for example, a traveling salesperson), 

and do not exceed the standard rates allowed by the State of Arkansas for employee travel.

vii. Personal automobile repair and maintenance expenses.

4. Gross Income Exclusions:

Gross income does not include benefits received from means-tested public assistance

programs, such as Temporary Assistance to Needy Families (TANF), Supplemental Security

Income (SSI) received for self or any child; Food Stamps and General Assistance; income

derived by other household members; child support, adoption subsidy payments, and foster 

care board payments received for other children not involved in the case.
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5. Spousal Support:

If a parent paying spousal support also pays child support to the same person, then the 

amount of alimony a former payee spouse may be receiving shall be reduced from the payor’s gross 

income and added to the payee’s gross income for purposes of determining income under the childsupport calculation. 

6. Other Child Support Paid:

Any previous or existing court orders requiring the payment of current child support 

shall receive priority over any subsequent child-support obligation. A subsequent support 

obligation shall not constitute the sole basis for a material change of circumstances sufficient to 

support a petition to the court for modification of a prior child-support order.

Current child support paid for the benefit of children other than those considered in

this computation, to the extent such payment or payments are required by a previous court

order, shall be deducted from gross income. Child support arrearage payments shall not be 

considered in determining a payor’s gross income.

7. Income Verification:

The Affidavit of Financial Means and Worksheet shall be used in all family-support matters.

Each party shall exchange the Affidavit of Financial Means and Worksheet at least three days before

a hearing to establish or modify a support order. The Worksheet shall be filed in the court file and

attached to the order that includes the child-support award. The Affidavit of Financial Means shall 

not be filed in the court file.

A court may rely on suitable documentation of current earnings, preferably for at least one 

month. Suitable documentation includes, but is not limited to, pay stubs, employer statements or 

verifications, and receipts and expenses if the parent is self-employed.

Verification of current earnings, whether they are reflected on the Affidavit of Financial 

Means or not, can be supported with copies of the most recent federal and state tax returns that a 

parent has filed.

Income can also be verified through the Department of Workforce Services or through the 

Department of Finance and Administration.

8. Income Imputation Considerations:

If imputation of income is ordered, the court must take into consideration the specific 

circumstances of both parents, to the extent known, including such factors as the parents’ assets, 

residence, employment and earnings history, job skills, educational attainment, literacy, age, health, 

criminal record and other employment barriers, and record of seeking work, as well as the local job 

market, the availability of employers willing to hire the parent, prevailing earnings level in the local 

community, and other relevant background factors in the case. 
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There is a rebuttable presumption that the payor and the payee can work full-time or 

earn full-time income, and the court may calculate child support based on a determination of

potential income that would otherwise ordinarily be available to the parties.

The court may consider a disability or the presence of young children or disabled 

children who must be cared for by the parent as being a reason why a parent is unable to work.

Although Temporary Assistance to Needy Families (TANF) and other means-tested

public assistance benefits are not included in gross income, income may be imputed to these

recipients.

In addition to determining potential earnings, the court may impute income to any nonincome producing assets of either parent, if significant, other than a primary residence or personal 

property. Examples of such assets are vacation homes (if not maintained as rental property) and idle 

land. The current rate determined by the court is the rate at which income may be imputed to 

such nonperforming assets.

Section IV. Health Insurance, Extraordinary Medical Expenses, and Childcare Costs

Three additional child-rearing expenses—health insurance premiums, extraordinary 

medical expenses, and childcare expenses—shall be added to the Worksheet and must be 

considered by the court when determining the total child-support obligation. If either or both 

parents carry health insurance for the child(ren), incur extraordinary medical expenses for the 

child(ren), or pay for childcare expenses for one or more children who receive support, the cost of

these expenses shall be added to the Worksheet. The court may in turn add one or more of these 

expenses to the basic child-support obligation as detailed below.

1. Health insurance:

The court shall consider provisions for the children’s health care needs through health

insurance coverage. Health insurance coverage is considered reasonable if the cost of dependent 

coverage does not exceed 5% of the gross income of the parent who is to provide coverage. The

court may require coverage by one or both parents who can obtain the most comprehensive

coverage through an employer or otherwise, and at the most reasonable cost.

If the employer provides some coverage, then only the amount the employee pays shall be

used in the calculation of support. This amount may be determined by the difference between selfonly coverage and family coverage, or the cost of medical insurance for the child. If the amounts

for self-only and family coverage cannot be verified, then the total cost of the premium may be

divided by the total number of persons covered by the policy and then multiplied by the number

of children in the support order. If the party providing coverage does not incur an additional cost 

to add the child(ren), then no amount shall be added to the child-support obligation for insurance. 

2. Extraordinary Medical Expenses:

Extraordinary medical expenses may be added to the basic child-support obligation and may

include uninsured expenses for a single illness or condition. It may include but is not limited to 

reasonable and necessary costs for orthodontia, dental treatment, asthma treatment, physical therapy, 

uninsured chronic health problems, and professional counseling or psychiatric therapy for diagnosed 
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mental disorders (including any reasonable treatment or diagnostic testing needed to diagnose 

whether there is a recognized mental disorder or disability in the first place). 

3. Childcare Costs:

The childcare costs that a parent incurs due to employment or the search for employment

is the third add-on to the Worksheet, and they may be considered in the total child-support 

obligation. Childcare costs must be reasonable, not to exceed the level required to provide quality 

care for child(ren) from a licensed provider. 

Section V. Computation of Child Support

1. Calculation and Use of Worksheet:

Except as provided in Section II, paragraph 3, Self-Support Reserve, the gross income 

of both parents shall first be determined and combined. Each parent’s share of the combined 

total gross income is then determined based on their percentage of the combined income. 

Next, the basic child-support obligation is determined by looking at the Chart for the parties’ 

combined income and the number of children they have. A presumptive child-support 

obligation is then determined by adding the allowed additional monthly child-rearing expenses 

(including health insurance premiums, extraordinary medical expenses, and childcare 

expenses). Each parent’s share of additional child-rearing expenses is determined by 

multiplying the percentage of income they have available for support, which was determined 

in step 1. The total child-support obligation for each parent is determined by adding each 

parent’s share of the child-support obligation with their share of allowed additional childrearing expenses. Lastly, the payor receives a credit for the additional child-rearing expenses 

that the payor is paying out of pocket, resulting in their presumed child-support order. See the 

“Forms” Addendum for a sample child-support calculation.

The payor parent shall owe his or her presumed child-support obligation as a money 

judgment of child support to payee parent. 

All orders granting or modifying child support shall contain the court’s determination of 

both parents’ gross income and shall specify who is the payor parent and who is the payee parent. 

Any order shall also state the amount of health insurance premiums, extraordinary medical expenses, 

and childcare expenses allowed in determining the total child-support obligation. See the “Forms” 

Addendum for sample language that may be used. 

2. Shared Custody Adjustment:

In cases where the parties share approximately an equal amount of time, the parties 

shall complete the Worksheet and Affidavit of Financial Means. The court shall then set 

the child support obligation by offsetting the smaller obligation against the larger obligation

on the Worksheet. The parent with the larger obligation shall pay to the other parent the 

difference between the two obligations. If the court determines that the Worksheet-based offset 

amount is inappropriate, the court may deviate after having considered the deviation factors set 

forth in Section II, Paragraph 2 above, including what is in the child’s or children’s best interest.

In cases where the parties share less than an equal amount of time but each parent has

both parents have responsibility of the child(ren) for at least 141 overnights per calendar year, 
13

the parties shall complete the Worksheet and Affidavit of Financial Means. The court 

may then consider the time spent by the child(ren) with the payor parent as a basis for 

adjusting the child-support amount from the amount determined on the Worksheet.2F

3

 In 

particular, in deciding whether to apply an additional credit, the court should consider 

the presence and amount of disparity between the income of the parties, giving more 

weight to those disparities in the parties’ income of less than 20% and considering which 

parent is responsible for the majority of the non-duplicated fixed expenditures, such as 

routine clothing costs, costs for extracurricular activities, school supplies, and any other 

similar non-duplicated fixed expenditures. This discretionary adjustment is based on the 

number of overnights, or overnight equivalents, that a parent spends with a child pursuant 

to a court order. For purposes of this section, overnight equivalents are calculated using 

a method other than overnights if the parent has significant time periods on separate days 

when the child is in the parent’s physical custody, under the direct care of the parent, but 

does not stay overnight.

3. Split Custody:

When each of the parents have sole custody of one or more of the children, a 

theoretical support obligation for each parent shall be determined based on the number of 

children in the other household and offsetting the smaller obligation against the larger one

obligation. The parent with the larger obligation pays the difference shall pay to the other 

parent the difference between the two obligations. To accomplish this calculation, a

Worksheet must be completed for each custody arrangement. There must be separate 

worksheets for the child(ren) who do not live primarily with the other(s).

4. Third-party Custody:

When one or more children are not in the care of either biological parent, a childsupport order can issue against each parent. The support amount is calculated by using the 

Worksheet and computing the obligation of each parent by multiplying each parent’s share of

income by the total child-support obligation. Both parties shall owe his or her total childsupport obligation as a money judgment of child support to the third-party caretaker or guardian. 

If only one parent is available, that parent’s sole income shall be used to determine the total gross 

income and one hundred percent of the basic child-support obligation shall be given to that parent.

If the third-party caretaker or guardian incurs costs for health insurance premiums, extraordinary 

medical expenses, and childcare expenses, those expenses may be apportioned pro rata between the 

parents, or apportioned by the court if only one parent is available, as a deviation from these 

Guidelines.

SECTION VI. Miscellaneous Provisions

1. Allocation of Dependents for Tax Purposes:

3 The Guidelines intend for the court to deviate (in an amount to be determined) on a case-bycase basis when the payor parent has more than 141 overnights with a child(ren). This 

discretionary deviation shall also apply when the parents each have the child(ren) for 

approximately 50% of the time.
14

Allocation of dependents for tax purposes belongs to the payee parent pursuant to the 

Internal Revenue Code. However, if allowed by state or federal law, the court shall have the 

discretion to grant dependency allocation, or any part of it, to the payor parent if the benefit of the 

allocation to the payor parent substantially outweighs the benefit to the payee parent. 

2. Administrative Costs:

The amount paid to the Clerk of the Court or to the Arkansas Clearinghouse for 

administrative costs pursuant to Ark. Code Ann. § 9-12-312(e)(1)(A), § 9-10-109(b)(1)(A) and §

9-14-804(b) shall not be included as support. 

3. Provisions for payment

All child-support orders shall fix the beginning date of the child-support obligation and the 

interval (weekly, bi-weekly, semimonthly, or monthly) on which payments shall be made.

Child-support obligations shall be rounded down to the nearest whole dollar. All other 

computations relating to the determination of a payor’s child-support obligation shall use

mathematical rules for rounding. If the number you are rounding is followed by 5, 6, 7, 8, or 9, 

round the number up. For example: 37.5 will be rounded to 38. If the number you are rounding is 

followed by 0, 1, 2, 3, or 4, round the number down. For example, 37.4 will be rounded to 37. 

Each parent’s share of the basic child-support obligation on Line 5 of the Worksheet should be 

rounded to two decimal places.

All child-support orders shall include a provision for immediate implementation of income 

withholding or withholding from a financial institution, absent a finding of good cause not to 

require immediate income withholding or withholding from a financial institution. All withholding 

forms shall be filed in the court file and have a security level where it can only be viewed by the 

parties and attorneys of record. Circuit clerks shall only release the withholding order to parties, 

their employers, and attorneys of record.

Payment shall be made through the Arkansas Clearinghouse pursuant to Ark. Code Ann. §

9-14-805.

4. Sharing of income information

Parents shall provide proof of income for a previous calendar year whenever requested in 

writing by certified mail by the other parent, but not more than one (1) time a year.
15

FORMS ADDENDUM

Sample Calculation

Step 1: The gross income of both parents is determined and combined. Payor parent

earns $2,000 and (payee parent earns $1,000, for a $3,000 combined gross income. Each 

parents’ share of income is then determined based on their percentage of the combined income. 

Payor earns 66.66% of the income, and payee earns 33.33% of the income.

Step 2: The basic child-support obligation is determined by looking at the Chart for 

the $3,000 combined income and is $469 for the parties’ one child. Each parent’s share of the 

basic child-support obligation is then determined: 66.66% of $469 is $312.67 (payor parent), 

and 33.33% of $469 is $156.33 (payee parent).

Step 3: A presumptive child-support obligation is then determined by adding the 

allowed additional monthly child-rearing expenses including health insurance premiums, 

extraordinary medical expenses, and childcare expenses. In this case, the court allows $100 

that payor parent is paying for the child’s health insurance premium and $200 that payee parent

is paying for childcare expenses, for a total of $300 for additional child-rearing expenses. Each 

parent’s share of additional child-rearing expenses is determining by multiplying the percentage 

of income they have available for support (see step 1) by the total expenses: 66.66% of $300 is 

$200 (payor parent), and 33.33% of $300 is $100 (payee parent). 

Step 4: The total child-support obligation for each parent is determined by adding each 

parent’s share of the child-support obligation with their share of allowed additional childrearing expenses. Payor parent ($312.67 plus $200) has a total child-support obligation of 

$512.67, and payee parent ($156.33 plus $100) has a total child-support obligation of $256.33.

Step 5: The payor receives a credit for the additional child-rearing expenses that he is 

paying out of pocket. In this example, payor is paying $100 for the child’s health insurance 

premium, so we deduct $100 from payor’s total child-support obligation of $512.67. Payor

has a presumed child-support order of $412.67, which shall be rounded down to $412.

Sample language for a court order based on the calculation provided above:

The court has determined that Plaintiff (payor) earns a gross income of $2,000 per 

month and Defendant (payee) earns a gross income of $1,000 per month. Therefore, the 

parents’ combined gross income is $3,000 with a basic child-support obligation of $469 for 

their one child per the Chart. The court also finds that Plaintiff (payor) is paying for the 

child’s health insurance premium in the amount of $100 per month and that Defendant (payee) 

is paying $200 for childcare expenses, for a total of $300 for additional child-rearing expenses. 

Plaintiff (payor) is responsible for 66% of the total obligation ($312.67 share of basic obligation 

plus $200 for expenses) and has a total child-support obligation of $512.67. Defendant (payee) 

is responsible for 33% of the total obligation ($156.33 share of basic obligation plus $100 for 

expenses) and has a total child-support obligation of $256.33. Plaintiff, as the payor, shall 

receive a $100 credit for the additional child-rearing expenses that he is paying out of pocket. 

Plaintiff shall pay $412 per month to Defendant beginning on March 1, 2020, and he shall 

continue to cover the child’s health insurance premium. 
16

Child Support Worksheet

Number of children for whom support is sought__

Plaintiff is payee/payor (circle one) and Defendant is payee/payor (circle one)

Payee Payor Combined

PART I: Monthly Income

Line 1: Child support guidelines income

 Line 1a: Permissible deduction from income

 Line 1b: Another Permissible deduction from income

Line 2: Income available for support (Line 1 minus Line 1a 

minus Line 1b)

Line 3: Each parent’s share of income available for support 

(Each parent’s line 2 divided by combined line 2)

PART II: Basic Obligation

Line 4: Basic child-support obligation from monthly chart.

Line 5: Each parent’s share of the basic child-support obligation

(each parent’s line 3 multiplied by combined Line 4)

PART III: Additional Monthly Child-Rearing Expenses

Line 6: Cost of the child’s health insurance

Line 7: Cost of the child’s extraordinary medical expenses

Line 8: Cost of work-related child care expenses

Line 9: Total additional child-rearing expenses (sum of line 6, 7 

& 8)

Line 10: Each parent’s share of additional child-rearing expenses

(each parent’s line 3 multiplied by combined Line 9)

PART IV: Monthly Child-Support Order

Line 11: Total child-support obligation

(each parent’s line 5 plus line 10)

Line 12: Credit for additional child-rearing expenses (obligor’s 

line 9 only)

Line 13: Presumed child-support order (Line 11 minus line 12 

for obligor only)
17

Family Support Chart of Basic Child Support Obligations

(Self-Support Reserve = $900/month, Minimum Order = $125 per month)

Combined 

Gross 

Monthly 

Income3F

4

One 

Child

Two 

Children

Three 

Children

Four 

Children

Five 

Children

Six 

Children

1-1050 125 125 125 125 125 125 

1100 140 142 144 146 148 150 

1150 175 178 180 183 185 188 

1200 203 213 216 219 222 225 

1250 211 249 252 256 259 263 

1300 218 284 288 292 296 300 

1350 226 320 324 329 333 338 

1400 234 343 360 365 370 375 

1450 241 354 396 402 407 413 

1500 249 365 432 438 444 450 

1550 256 376 454 475 481 488 

1600 264 387 468 511 518 525 

1650 271 398 481 537 555 563 

1700 279 409 494 552 592 600 

1750 286 420 507 567 623 638 

1800 293 431 520 581 639 675 

1850 301 442 534 596 656 713 

1900 308 453 547 611 672 730 

1950 316 463 560 626 688 748 

2000 323 474 573 640 704 765 

2050 330 485 586 654 720 783 

2100 338 496 599 669 736 800 

2150 345 506 612 683 752 817 

2200 352 517 625 698 768 834 

2250 360 528 638 712 784 852 

2300 367 538 651 727 799 869 

2350 374 549 664 741 815 886 

2400 381 560 677 756 831 904 

2450 389 571 689 770 847 921 

2500 396 581 702 785 863 938 

2550 403 592 715 799 879 955 

2600 411 603 728 814 895 973 

2650 418 613 741 828 911 990 

4 The Combined Gross Monthly Income does not apply in cases where the child support amount is in the blue 

shaded area.
18

2700 425 624 754 842 927 1007 

2750 433 635 767 857 943 1025 

2800 440 646 780 871 958 1042 

2850 447 656 793 886 974 1059 

2900 454 667 806 900 990 1076 

2950 462 678 819 915 1006 1094 

3000 469 688 832 929 1022 1111 

3050 476 699 845 944 1038 1128 

3100 484 710 858 958 1054 1146 

3150 491 720 871 972 1070 1163 

3200 498 731 883 987 1085 1180 

3250 505 742 896 1001 1101 1197 

3300 512 752 909 1015 1117 1214 

3350 520 763 922 1029 1132 1231 

3400 527 773 934 1044 1148 1248 

3450 534 784 947 1058 1164 1265 

3500 541 794 960 1072 1180 1282 

3550 548 805 973 1087 1195 1299 

3600 556 816 986 1101 1211 1316 

3650 563 826 998 1115 1227 1333 

3700 570 837 1011 1129 1242 1350 

3750 577 847 1024 1144 1258 1367 

3800 584 858 1037 1158 1274 1385 

3850 592 868 1049 1172 1289 1402 

3900 599 879 1062 1186 1305 1419 

3950 606 890 1075 1201 1321 1436 

4000 612 899 1086 1213 1335 1451 

4050 619 908 1097 1226 1348 1465 

4100 625 917 1108 1238 1362 1480 

4150 631 926 1119 1250 1375 1495 

4200 637 935 1130 1263 1389 1510 

4250 644 945 1141 1275 1402 1524 

4300 650 954 1152 1287 1416 1539 

4350 656 963 1163 1300 1429 1554 

4400 662 972 1174 1312 1443 1569 

4450 668 981 1185 1324 1457 1583 

4500 675 990 1197 1337 1470 1598 

4550 681 999 1208 1349 1484 1613 

4600 687 1008 1219 1361 1497 1628 

4650 693 1018 1230 1373 1511 1642 

4700 699 1027 1241 1386 1524 1657 

4750 706 1036 1252 1398 1538 1672 

4800 712 1045 1263 1410 1552 1686 

4850 718 1054 1274 1423 1565 1701 

4900 724 1063 1285 1435 1579 1716 
19

4950 731 1072 1296 1447 1592 1731 

5000 737 1081 1307 1460 1606 1745 

5050 743 1091 1318 1472 1619 1760 

5100 749 1100 1329 1484 1633 1775 

5150 755 1109 1340 1497 1646 1790 

5200 762 1118 1351 1509 1660 1804 

5250 768 1127 1362 1521 1674 1819 

5300 774 1136 1373 1534 1687 1834 

5350 780 1145 1384 1546 1701 1849 

5400 785 1152 1392 1555 1710 1859 

5450 788 1154 1394 1557 1712 1861 

5500 790 1156 1395 1559 1715 1864 

5550 793 1159 1397 1561 1717 1866 

5600 795 1161 1399 1563 1719 1869 

5650 798 1163 1401 1565 1721 1871 

5700 800 1165 1403 1567 1724 1873 

5750 802 1167 1405 1569 1726 1876 

5800 805 1170 1406 1571 1728 1878 

5850 807 1172 1408 1573 1730 1881 

5900 810 1174 1410 1575 1733 1883 

5950 812 1176 1412 1577 1735 1886 

6000 815 1178 1414 1579 1737 1888 

6050 817 1181 1416 1582 1740 1891 

6100 821 1185 1421 1587 1746 1897 

6150 824 1189 1425 1592 1751 1904 

6200 827 1193 1430 1598 1757 1910 

6250 830 1197 1435 1603 1763 1916 

6300 834 1201 1440 1608 1769 1923 

6350 837 1205 1444 1613 1775 1929 

6400 840 1209 1449 1619 1781 1936 

6450 843 1214 1454 1624 1787 1942 

6500 847 1218 1459 1629 1792 1948 

6550 850 1222 1464 1635 1798 1955 

6600 853 1226 1468 1640 1804 1961 

6650 856 1230 1473 1645 1810 1967 

6700 860 1234 1478 1651 1816 1974 

6750 865 1240 1485 1659 1825 1984 

6800 870 1247 1494 1669 1835 1995 

6850 875 1254 1502 1678 1846 2006 

6900 880 1261 1510 1687 1856 2017 

6950 886 1268 1519 1696 1866 2028 

7000 891 1274 1527 1705 1876 2039 

7050 896 1281 1535 1715 1886 2050 

7100 901 1288 1543 1724 1896 2061 

7150 907 1295 1552 1733 1907 2072 
20

7200 912 1302 1560 1742 1917 2083 

7250 917 1308 1568 1752 1927 2095 

7300 923 1315 1576 1761 1937 2106 

7350 928 1322 1585 1770 1947 2117 

7400 932 1328 1592 1778 1956 2126 

7450 936 1334 1598 1785 1964 2135 

7500 939 1340 1605 1793 1972 2143 

7550 943 1345 1611 1800 1980 2152 

7600 947 1351 1618 1807 1988 2161 

7650 950 1357 1624 1814 1996 2169 

7700 954 1362 1631 1821 2004 2178 

7750 957 1368 1637 1828 2011 2186 

7800 961 1373 1643 1835 2019 2195 

7850 964 1379 1649 1842 2027 2203 

7900 968 1384 1656 1849 2034 2211 

7950 971 1390 1662 1856 2042 2220 

8000 975 1395 1668 1863 2050 2228 

8050 978 1401 1674 1870 2057 2236 

8100 980 1402 1676 1872 2060 2239 

8150 982 1404 1678 1875 2062 2242 

8200 984 1406 1681 1877 2065 2245 

8250 986 1408 1683 1880 2068 2248 

8300 988 1410 1685 1882 2070 2250 

8350 989 1411 1687 1885 2073 2253 

8400 991 1413 1689 1887 2076 2256 

8450 993 1415 1691 1889 2078 2259 

8500 995 1417 1694 1892 2081 2262 

8550 997 1419 1696 1894 2084 2265 

8600 999 1420 1698 1897 2086 2268 

8650 1001 1422 1700 1899 2089 2271 

8700 1002 1424 1702 1902 2092 2274 

8750 1005 1427 1705 1905 2095 2278 

8800 1008 1430 1709 1909 2100 2283 

8850 1011 1434 1714 1914 2106 2289 

8900 1014 1438 1718 1919 2111 2294 

8950 1017 1442 1722 1923 2116 2300 

9000 1020 1445 1726 1928 2121 2305 

9050 1023 1449 1730 1933 2126 2311 

9100 1027 1453 1735 1937 2131 2317 

9150 1030 1457 1739 1942 2136 2322 

9200 1033 1461 1743 1947 2141 2328 

9250 1036 1464 1747 1951 2147 2333 

9300 1039 1468 1751 1956 2152 2339 

9350 1042 1472 1755 1961 2157 2344 

9400 1045 1476 1760 1965 2162 2350 
21

9450 1048 1478 1763 1970 2167 2355 

9500 1050 1480 1767 1974 2171 2360 

9550 1053 1483 1770 1977 2175 2364 

9600 1055 1485 1774 1981 2180 2369 

9650 1057 1487 1777 1985 2184 2374 

9700 1060 1489 1781 1989 2188 2379 

9750 1062 1491 1784 1993 2193 2383 

9800 1064 1493 1788 1997 2197 2388 

9850 1067 1495 1791 2001 2201 2393 

9900 1069 1497 1795 2005 2206 2397 

9950 1071 1499 1799 2009 2210 2402 

10000 1074 1501 1802 2013 2214 2407 

10050 1076 1504 1806 2017 2219 2412 

10100 1078 1506 1809 2021 2223 2416 

10150 1081 1508 1813 2025 2227 2421 

10200 1083 1510 1816 2029 2232 2426 

10250 1085 1512 1820 2033 2236 2430 

10300 1088 1514 1823 2037 2240 2435 

10350 1090 1516 1827 2040 2245 2440 

10400 1092 1518 1830 2044 2249 2444 

10450 1095 1521 1834 2049 2253 2449 

10500 1098 1526 1839 2054 2260 2456 

10550 1102 1531 1844 2060 2266 2463 

10600 1106 1536 1850 2066 2273 2471 

10650 1109 1542 1855 2072 2279 2478 

10700 1113 1547 1860 2078 2286 2485 

10750 1116 1552 1866 2084 2292 2492 

10800 1120 1557 1871 2090 2299 2499 

10850 1123 1562 1876 2096 2305 2506 

10900 1127 1568 1881 2101 2312 2513 

10950 1130 1573 1887 2107 2318 2520 

11000 1134 1578 1892 2113 2324 2527 

11050 1137 1583 1897 2119 2331 2534 

11100 1141 1589 1903 2125 2338 2541 

11150 1145 1595 1908 2132 2345 2549 

11200 1149 1600 1914 2138 2352 2557 

11250 1153 1606 1920 2145 2359 2564 

11300 1156 1612 1926 2151 2366 2572 

11350 1160 1618 1931 2157 2373 2580 

11400 1164 1623 1937 2164 2380 2587 

11450 1168 1629 1943 2170 2387 2595 

11500 1172 1635 1949 2177 2395 2603 

11550 1176 1641 1955 2183 2402 2611 

11600 1180 1646 1960 2190 2409 2618 

11650 1184 1652 1966 2196 2416 2626 
22

11700 1187 1658 1972 2203 2423 2634 

11750 1191 1664 1978 2209 2430 2642 

11800 1195 1668 1984 2216 2437 2649 

11850 1198 1672 1990 2222 2445 2657 

11900 1202 1677 1996 2229 2452 2665 

11950 1206 1681 2002 2236 2459 2673 

12000 1209 1686 2008 2242 2467 2681 

12050 1213 1690 2013 2249 2474 2689 

12100 1216 1695 2019 2256 2481 2697 

12150 1220 1699 2025 2262 2489 2705 

12200 1223 1703 2031 2269 2496 2713 

12250 1227 1708 2037 2276 2503 2721 

12300 1231 1712 2043 2282 2511 2729 

12350 1234 1717 2049 2289 2518 2737 

12400 1238 1721 2055 2296 2525 2745 

12450 1241 1725 2061 2302 2532 2753 

12500 1245 1730 2067 2309 2540 2761 

12550 1248 1734 2073 2316 2547 2769 

12600 1252 1739 2079 2322 2554 2777 

12650 1256 1743 2085 2329 2562 2785 

12700 1259 1748 2091 2335 2569 2792 

12750 1263 1752 2097 2342 2576 2800 

12800 1266 1756 2103 2349 2584 2808 

12850 1270 1761 2109 2355 2591 2816 

12900 1273 1765 2115 2362 2598 2824 

12950 1277 1770 2121 2369 2606 2832 

13000 1280 1774 2127 2375 2613 2840 

13050 1284 1779 2132 2382 2620 2848 

13100 1288 1783 2138 2389 2627 2856 

13150 1291 1787 2144 2395 2635 2864 

13200 1295 1792 2150 2402 2642 2872 

13250 1298 1796 2156 2409 2649 2880 

13300 1302 1801 2162 2415 2657 2888 

13350 1305 1805 2168 2422 2664 2896 

13400 1309 1809 2174 2428 2671 2904 

13450 1313 1814 2180 2435 2679 2912 

13500 1316 1818 2186 2442 2686 2920 

13550 1320 1823 2192 2448 2693 2928 

13600 1323 1827 2198 2455 2701 2936 

13650 1326 1831 2202 2460 2706 2942 

13700 1329 1834 2206 2465 2711 2947 

13750 1331 1838 2211 2469 2716 2952 

13800 1334 1841 2215 2474 2721 2958 

13850 1337 1844 2219 2478 2726 2963 

13900 1339 1848 2223 2483 2731 2969 
23

13950 1342 1851 2227 2487 2736 2974 

14000 1345 1854 2231 2492 2741 2979 

14050 1347 1858 2235 2496 2746 2985 

14100 1350 1861 2238 2500 2750 2990 

14150 1352 1864 2242 2504 2755 2994 

14200 1354 1867 2245 2508 2759 2999 

14250 1357 1870 2249 2512 2763 3004 

14300 1359 1873 2253 2516 2768 3008 

14350 1361 1876 2256 2520 2772 3013 

14400 1363 1879 2260 2524 2776 3018 

14450 1366 1882 2263 2528 2781 3023 

14500 1368 1885 2267 2532 2785 3027 

14550 1370 1888 2270 2536 2790 3032 

14600 1373 1891 2274 2540 2794 3037 

14650 1375 1894 2277 2544 2798 3042 

14700 1377 1897 2281 2548 2803 3046 

14750 1380 1900 2284 2552 2807 3051 

14800 1382 1903 2288 2556 2811 3056 

14850 1384 1906 2292 2560 2816 3061 

14900 1387 1909 2295 2564 2820 3065 

14950 1389 1911 2299 2568 2824 3070 

15000 1391 1914 2302 2572 2829 3075 

15050 1394 1917 2306 2576 2833 3080 

15100 1396 1920 2309 2580 2838 3084 

15150 1398 1923 2313 2584 2842 3089 

15200 1401 1926 2316 2587 2846 3094 

15250 1403 1929 2320 2591 2851 3099 

15300 1405 1932 2324 2595 2855 3103 

15350 1408 1935 2327 2599 2859 3108 

15400 1410 1938 2331 2603 2864 3113 

15450 1412 1941 2334 2607 2868 3118 

15500 1414 1944 2338 2611 2872 3122 

15550 1417 1947 2341 2615 2877 3127 

15600 1419 1950 2345 2619 2881 3132 

15650 1421 1953 2348 2623 2886 3137 

15700 1424 1956 2352 2627 2890 3141 

15750 1426 1959 2356 2631 2894 3146 

15800 1428 1962 2359 2635 2899 3151 

15850 1431 1965 2363 2639 2903 3156 

15900 1433 1968 2366 2643 2907 3160 

15950 1435 1971 2370 2647 2912 3165 

16000 1438 1974 2373 2651 2916 3170 

16050 1440 1977 2377 2655 2920 3174 

16100 1442 1980 2380 2659 2925 3179 

16150 1445 1983 2384 2663 2929 3184 
24

16200 1447 1986 2387 2667 2934 3189 

16250 1449 1989 2391 2671 2938 3193 

16300 1452 1992 2395 2675 2942 3198 

16350 1454 1995 2398 2679 2947 3203 

16400 1456 1998 2402 2683 2951 3208 

16450 1459 2001 2405 2686 2955 3212 

16500 1462 2004 2408 2690 2959 3216 

16550 1464 2007 2412 2694 2963 3221 

16600 1467 2009 2415 2697 2967 3225 

16650 1470 2012 2418 2701 2971 3230 

16700 1472 2015 2421 2705 2975 3234 

16750 1475 2018 2425 2708 2979 3239 

16800 1478 2021 2428 2712 2983 3243 

16850 1480 2024 2431 2716 2987 3247 

16900 1483 2027 2435 2720 2992 3252 

16950 1486 2030 2438 2723 2996 3256 

17000 1488 2033 2441 2727 3000 3261 

17050 1491 2036 2445 2731 3004 3265 

17100 1494 2038 2448 2734 3008 3269 

17150 1496 2041 2451 2738 3012 3274 

17200 1499 2044 2455 2742 3016 3278 

17250 1501 2047 2457 2745 3019 3282 

17300 1504 2050 2461 2748 3023 3286 

17350 1506 2052 2464 2752 3027 3291 

17400 1509 2055 2467 2756 3031 3295 

17450 1512 2058 2470 2759 3035 3299 

17500 1514 2061 2474 2763 3039 3304 

17550 1517 2064 2477 2767 3043 3308 

17600 1520 2067 2480 2770 3047 3312 

17650 1522 2070 2483 2774 3051 3317 

17700 1525 2072 2487 2778 3055 3321 

17750 1527 2075 2490 2781 3059 3325 

17800 1530 2078 2493 2784 3063 3329 

17850 1532 2081 2496 2788 3067 3333 

17900 1535 2083 2499 2791 3070 3338 

17950 1537 2086 2502 2795 3074 3342 

18000 1540 2089 2505 2798 3078 3346 

18050 1542 2091 2508 2802 3082 3350 

18100 1545 2094 2511 2805 3086 3354 

18150 1547 2097 2514 2809 3090 3358 

18200 1550 2100 2518 2812 3093 3362 

18250 1552 2102 2521 2816 3097 3367 

18300 1555 2105 2524 2819 3101 3371 

18350 1557 2108 2527 2822 3105 3375 

18400 1560 2110 2530 2826 3109 3379 
25

18450 1562 2113 2533 2829 3112 3383 

18500 1565 2116 2536 2833 3116 3387 

18550 1567 2119 2539 2836 3120 3391 

18600 1570 2121 2542 2840 3124 3396 

18650 1572 2124 2545 2843 3128 3400 

18700 1575 2127 2549 2847 3131 3404 

18750 1577 2129 2552 2850 3135 3408 

18800 1580 2132 2555 2854 3139 3412 

18850 1582 2135 2558 2857 3143 3416 

18900 1585 2138 2561 2861 3147 3420 

18950 1587 2140 2564 2864 3150 3424 

19000 1590 2143 2567 2867 3154 3429 

19050 1592 2146 2570 2871 3158 3433 

19100 1595 2148 2573 2874 3162 3437 

19150 1597 2151 2576 2878 3166 3441 

19200 1599 2154 2579 2881 3169 3445 

19250 1602 2157 2583 2885 3173 3449 

19300 1604 2159 2586 2888 3177 3453 

19350 1607 2162 2589 2892 3181 3458 

19400 1609 2165 2592 2895 3185 3462 

19450 1612 2167 2595 2899 3188 3466 

19500 1614 2170 2598 2902 3192 3470 

19550 1617 2173 2601 2905 3196 3474 

19600 1619 2176 2604 2909 3200 3478 

19650 1622 2178 2607 2912 3204 3482 

19700 1624 2181 2610 2916 3207 3486 

19750 1627 2184 2614 2919 3211 3491 

19800 1629 2186 2617 2923 3215 3495 

19850 1632 2189 2620 2926 3219 3499 

19900 1634 2192 2623 2930 3223 3503 

19950 1637 2195 2626 2933 3226 3507 

20000 1639 2197 2629 2937 3230 3511 

20050 1642 2200 2632 2940 3234 3515 

20100 1644 2203 2635 2944 3238 3520 

20150 1647 2206 2638 2947 3242 3524 

20200 1649 2208 2641 2950 3245 3528 

20250 1652 2211 2644 2954 3249 3532 

20300 1654 2214 2648 2957 3253 3536 

20350 1657 2216 2651 2961 3257 3540 

20400 1659 2219 2654 2964 3261 3544 

20450 1662 2222 2657 2968 3264 3548 

20500 1664 2225 2660 2971 3268 3553 

20550 1667 2227 2663 2975 3272 3557 

20600 1669 2230 2666 2978 3276 3561 

20650 1672 2233 2669 2982 3280 3565 
26

20700 1674 2235 2672 2985 3284 3569 

20750 1677 2238 2675 2988 3287 3573 

20800 1679 2241 2679 2992 3291 3577 

20850 1681 2243 2681 2995 3295 3581 

20900 1683 2246 2684 2998 3298 3585 

20950 1684 2248 2687 3001 3301 3588 

21000 1686 2251 2689 3004 3304 3592 

21050 1687 2253 2692 3007 3308 3595 

21100 1689 2255 2695 3010 3311 3599 

21150 1691 2258 2697 3013 3314 3602 

21200 1692 2260 2700 3016 3317 3606 

21250 1694 2262 2702 3019 3321 3609 

21300 1695 2265 2705 3022 3324 3613 

21350 1697 2267 2708 3025 3327 3616 

21400 1698 2269 2710 3027 3330 3620 

21450 1700 2272 2713 3030 3333 3623 

21500 1701 2274 2716 3033 3337 3627 

21550 1703 2277 2718 3036 3340 3630 

21600 1704 2279 2721 3039 3343 3634 

21650 1706 2281 2723 3042 3346 3637 

21700 1707 2284 2726 3045 3350 3641 

21750 1709 2286 2729 3048 3353 3644 

21800 1710 2288 2731 3051 3356 3648 

21850 1712 2291 2734 3054 3359 3652 

21900 1713 2293 2737 3057 3362 3655 

21950 1715 2295 2739 3060 3366 3659 

22000 1716 2298 2742 3063 3369 3662 

22050 1718 2300 2744 3066 3372 3666 

22100 1719 2303 2747 3069 3375 3669 

22150 1721 2305 2750 3071 3379 3673 

22200 1722 2307 2752 3074 3382 3676 

22250 1724 2310 2755 3077 3385 3680 

22300 1726 2312 2758 3080 3388 3683 

22350 1727 2314 2760 3083 3392 3687 

22400 1729 2317 2763 3086 3395 3690 

22450 1730 2319 2766 3089 3398 3694 

22500 1732 2321 2768 3092 3401 3697 

22550 1733 2324 2771 3095 3404 3701 

22600 1735 2326 2773 3098 3408 3704 

22650 1736 2328 2776 3101 3411 3708 

22700 1738 2331 2779 3104 3414 3711 

22750 1739 2333 2781 3107 3417 3715 

22800 1741 2336 2784 3110 3421 3718 

22850 1742 2338 2787 3113 3424 3722 

22900 1744 2340 2789 3115 3427 3725 
27

22950 1745 2343 2792 3118 3430 3729 

23000 1747 2345 2794 3121 3433 3732 

23050 1748 2347 2797 3124 3437 3736 

23100 1750 2350 2800 3127 3440 3739 

23150 1751 2352 2802 3130 3443 3743 

23200 1753 2354 2805 3133 3446 3746 

23250 1754 2357 2808 3136 3450 3750 

23300 1756 2359 2810 3139 3453 3753 

23350 1758 2362 2813 3142 3456 3757 

23400 1759 2364 2815 3145 3459 3760 

23450 1761 2366 2818 3148 3462 3764 

23500 1762 2369 2821 3151 3466 3767 

23550 1764 2371 2823 3154 3469 3771 

23600 1765 2373 2826 3157 3472 3774 

23650 1767 2376 2829 3159 3475 3778 

23700 1768 2378 2831 3162 3479 3781 

23750 1770 2380 2834 3165 3482 3785 

23800 1771 2383 2836 3168 3485 3788 

23850 1773 2385 2839 3171 3488 3792 

23900 1774 2388 2842 3174 3492 3795 

23950 1776 2390 2844 3177 3495 3799 

24000 1777 2392 2847 3180 3498 3802 

24050 1779 2395 2850 3183 3501 3806 

24100 1780 2397 2852 3186 3504 3809 

24150 1782 2399 2855 3189 3508 3813 

24200 1783 2402 2857 3192 3511 3816 

24250 1785 2404 2860 3195 3514 3820 

24300 1786 2406 2863 3198 3517 3823 

24350 1788 2409 2865 3201 3521 3827 

24400 1789 2411 2868 3203 3524 3830 

24450 1791 2414 2871 3206 3527 3834 

24500 1793 2416 2873 3209 3530 3837 

24550 1794 2418 2876 3212 3533 3841 

24600 1796 2421 2878 3215 3537 3844 

24650 1797 2423 2881 3218 3540 3848 

24700 1799 2425 2884 3221 3543 3851 

24750 1800 2428 2886 3224 3546 3855 

24800 1802 2430 2889 3227 3550 3858 

24850 1803 2432 2892 3230 3553 3862 

24900 1805 2435 2894 3233 3556 3865 

24950 1806 2437 2897 3236 3559 3869 

25000 1808 2440 2899 3239 3563 3872 

25050 1809 2442 2902 3242 3566 3876 

25100 1811 2444 2905 3245 3569 3879 

25150 1812 2447 2907 3247 3572 3883 
28

25200 1814 2449 2910 3250 3575 3886 

25250 1815 2451 2913 3253 3579 3890 

25300 1817 2454 2915 3256 3582 3893 

25350 1818 2456 2918 3259 3585 3897 

25400 1820 2458 2920 3262 3588 3901 

25450 1821 2461 2923 3265 3592 3904 

25500 1823 2463 2926 3268 3595 3908 

25550 1825 2466 2928 3271 3598 3911 

25600 1826 2468 2931 3274 3601 3915 

25650 1828 2470 2934 3277 3604 3918 

25700 1829 2473 2936 3280 3608 3922 

25750 1831 2475 2939 3283 3611 3925 

25800 1832 2477 2941 3286 3614 3929 

25850 1834 2480 2944 3289 3617 3932 

25900 1835 2482 2947 3291 3621 3936 

25950 1837 2484 2949 3294 3624 3939 

26000 1838 2487 2952 3297 3627 3943 

26050 1840 2489 2955 3300 3630 3946 

26100 1841 2492 2957 3303 3633 3950 

26150 1843 2494 2960 3306 3637 3953 

26200 1844 2496 2962 3309 3640 3957 

26250 1846 2499 2965 3312 3643 3960 

26300 1847 2501 2968 3315 3646 3964 

26350 1849 2503 2970 3318 3650 3967 

26400 1850 2506 2973 3321 3653 3971 

26450 1852 2508 2976 3324 3656 3974 

26500 1853 2510 2978 3327 3659 3978 

26550 1855 2513 2981 3330 3663 3981 

26600 1856 2515 2983 3333 3666 3985 

26650 1858 2518 2986 3335 3669 3988 

26700 1860 2520 2989 3338 3672 3992 

26750 1861 2522 2991 3341 3675 3995 

26800 1863 2525 2994 3344 3679 3999 

26850 1864 2527 2997 3347 3682 4002 

26900 1866 2529 2999 3350 3685 4006 

26950 1867 2532 3002 3353 3688 4009 

27000 1869 2534 3004 3356 3692 4013 

27050 1870 2536 3007 3359 3695 4016 

27100 1872 2539 3010 3362 3698 4020 

27150 1873 2541 3012 3365 3701 4023 

27200 1875 2544 3015 3368 3704 4027 

27250 1876 2546 3018 3371 3708 4030 

27300 1878 2548 3020 3374 3711 4034 

27350 1879 2551 3023 3377 3714 4037 

27400 1881 2553 3025 3379 3717 4041 
29

27450 1882 2555 3028 3382 3721 4044 

27500 1884 2558 3031 3385 3724 4048 

27550 1885 2560 3033 3388 3727 4051 

27600 1887 2562 3036 3391 3730 4055 

27650 1888 2565 3039 3394 3734 4058 

27700 1890 2567 3041 3397 3737 4062 

27750 1892 2570 3044 3400 3740 4065 

27800 1893 2572 3046 3403 3743 4069 

27850 1895 2574 3049 3406 3746 4072 

27900 1896 2577 3052 3409 3750 4076 

27950 1898 2579 3054 3412 3753 4079 

28000 1899 2581 3057 3415 3756 4083 

28050 1901 2584 3060 3418 3759 4086 

28100 1902 2586 3062 3420 3763 4090 

28150 1904 2588 3065 3423 3766 4093 

28200 1905 2591 3067 3426 3769 4097 

28250 1907 2593 3070 3429 3772 4100 

28300 1908 2596 3073 3432 3775 4104 

28350 1910 2598 3075 3435 3779 4107 

28400 1911 2600 3078 3438 3782 4111 

28450 1913 2603 3081 3441 3785 4114 

28500 1914 2605 3083 3444 3788 4118 

28550 1916 2607 3086 3447 3792 4121 

28600 1917 2610 3088 3450 3795 4125 

28650 1919 2612 3091 3453 3798 4128 

28700 1920 2614 3094 3456 3801 4132 

28750 1922 2617 3096 3459 3804 4135 

28800 1924 2619 3099 3462 3808 4139 

28850 1925 2622 3102 3464 3811 4142 

28900 1927 2624 3104 3467 3814 4146 

28950 1928 2626 3107 3470 3817 4150 

29000 1930 2629 3109 3473 3821 4153 

29050 1931 2631 3112 3476 3824 4157 

29100 1933 2633 3115 3479 3827 4160 

29150 1934 2636 3117 3482 3830 4164 

29200 1936 2638 3120 3485 3834 4167 

29250 1937 2640 3123 3488 3837 4171 

29300 1939 2643 3125 3491 3840 4174 

29350 1940 2644 3127 3493 3842 4177 

29400 1941 2646 3129 3495 3844 4179 

29450 1942 2647 3130 3496 3846 4181 

29500 1943 2648 3131 3498 3848 4183 

29550 1943 2649 3133 3499 3850 4185 

29600 1944 2650 3134 3501 3851 4186 

29650 1945 2652 3135 3502 3853 4188 
30

29700 1946 2653 3137 3504 3855 4190 

29750 1947 2654 3138 3505 3857 4192 

29800 1948 2655 3140 3507 3859 4194 

29850 1949 2656 3141 3508 3860 4196 

29900 1950 2658 3142 3510 3862 4198 

29950 1951 2659 3144 3512 3864 4200 

30000 1952 2660 3145 3513 3866 4202 
31

IN THE CIRCUIT COURT OF COUNTY, ARKANSAS

(Domestic Relations Division) _____Division

 

Plaintiff

v. Case No. _____DR__________________

Defendant

AFFIDAVIT OF FINANCIAL MEANS

Name:_________________________, being duly sworn, says under penalty of perjury, that 

he/she has prepared or approved this financial statement, and that the following information and 

attachments (including income verification as required by page 6) are complete, true, and 

correct.

__________________ _____________________________

Date Signature

Subscribed and sworn to before me on this day of 20 .

 

Notary Public

My commission expires: 

MY INCOME

1. How often are you paid?

 ____ weekly

 ____ bi-weekly (every two weeks—26 times a year)

 ____ monthly

 ____ bi-monthly (twice a month–24 times a year)

 ____ other –Explain (attach an exhibit if necessary):

2. Gross Pay: 

 $__________________________

Page 1 of 6 ______ ______

 Initials Initials
32

INCOME 

3

Income: Amount: Source Frequency 

3.1 Gross wages from employment, 

contract labor, etc.

3.2 Bonuses or incentive pay not 

reflected on page 2:

3.3 Other court-ordered income 

such as alimony/child support 

paid to you:

3.4 Payments from a settlement or 

annuity:

3.5 Regular gifts from relatives or 

friends:

3.6 Investment income such as rent 

payments to you:

3.7 Stock dividends or bond 

payments:

3.8 Regular payments to you or on 

your behalf from a Trust:

3.9 Other:

3.10 TOTAL 

MONTHLY INCOME: $

OTHER AVAILABLE FUNDS

4 ASSET AMOUNT SOURCE

4.1

Cash on hand, and in bank 

accounts: 

4.2 Trust fund assets held on your 

behalf:

4.3 Stocks, bonds, mutual funds:

4.4 Other (i.e., 401-K, retirement, 

etc): 

4.5 TOTAL:

$

Page 2 of 6 ______ ______

 Initials Initials
33

MY CURRENT MONTHLY EXPENSES *

5.

 Expense: Amount: Expense: Amount:

a.

Health Insurance- for 

child only $ n.

Health Insuranceexcludes amount in 

“a”

$

b. Extraordinary medical 

expenses for child in this 

case

$ o.

Non-covered medical

for self or child not 

involved in this case

$

c.

Childcare for child in 

this case $ p.

Childcare for child not 

involved in this case $

d. Rent/house payment

$ q.

Car payment

$

e.

Media Services, e.g. 

Cable/Satellite, Internet $ r.

Car Insurance

$

f. Telephone

$ s.

Car fuel and 

maintenance $

g.

Gas, water, trash, & 

electricity $ t.

Lawn care

$

h. Union dues $ u. Charitable giving $

i. Pension plan $ v. Household Expenses $

j. 401(k) payments $ w. Dry cleaning $

k. Garnishments $ x. Life Insurance: $

l. Alcohol and Tobacco 

Products Cigarettes

$ y. Other: $

m. Food Alcohol $ z. TOTAL $

* Place a check mark by all expenses which you are not currently paying.

Page 3 of 6 ______ ______

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34

MINOR CHILDREN

6. Number of children:

a. Number of minor children I have with opposing party: #

b. Number of other minor children I have: #

c. Names of minor children involved in this case: AGE

 

1.

 

2.

 

3.

 

4.

CREDITORS & DEBTS

7. Debts in the names of BOTH PARTIES are:

 Creditor: Total amount owed: Monthly payment:

a. $ $

b. $ $

c. $ $

d. $ $

e. $ $

f. $ $

 Totals: $ $

Page 4 of 6 _______ ______

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35

8. Debts only in my name:

 Creditor: Total amount owed: Monthly payment:

a. $ $

b. $ $

c. $ $

d. $ $

e. $ $

 Totals: $ $

9. Debts only in the name of the other party:

 Creditor: Total amount owed: Monthly payment:

a. $ $

b. $ $

c. $ $

d. $ $

e. $ $

 Totals: $ $

10. SUMMARY OF ABOVE DEBT TABLES:

Summary of Debts: Total Owed: Total Monthly Payments:

a.

Joint Debts:

$ $

b. My Debts:

$ $

c.

Other Party’s Debts:

$ $

Page 5 of 6 _______ ______

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36

ACKNOWLEDGEMENT OF RESPONSIBILITIES AND CONSEQUENCES

I, _________________________, understand that I must comply with the following. I 

acknowledge and agree to each provision by initialing each paragraph below.

_____Both parties must complete and exchange this six-page affidavit at least three days before a 

court hearing where financial matters are at issue. The affidavit must be provided to opposing 

counsel, if a party is represented, or directly to a self-represented litigant. 

_____Both parties must supply the original notarized affidavit to the court. 

_____ If I am employed, I must attach copies of my last three paystubs to this affidavit.

_____ If I am self-employed, I must attach copies of my last two federal and state tax returns, 

including all schedules, to this affidavit.

_____ Before each court hearing where financial matters are at issue, I will review this document 

and provide updated information to the other party and to the court.

_____ I understand that the cost of dependent health insurance coverage is the difference between 

self-only and self with dependents or family coverage or the cost of adding the child(ren) to existing 

coverage.

_____ I understand that failing to comply with these provisions, or deliberately attempting to 

mislead the court or the opposing party, may result in my being held in contempt of court, being 

fined, being ordered to pay attorney’s fees, and/or being sentenced up to 6 months in jail, and that 

serious violations can result in prosecution for felony perjury—punishable by 3 to 10 years in prison.

______________________ ________________________________

Date Signature

I certify that I have reviewed this affidavit with my client and advised him or her of the importance 

of providing true, correct, complete answers and the required exhibits.

_______________________ ________________________________

Date Attorney

Page 6 of 6 ______ ______

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Revised 12/2021