Parent A has a single-coverage policy. This chart is based on instructions for the 1998 tax year. The applicable percentages may vary from year to year. Current tax law should be consulted for the current applicable percentages. See IRS Form 2441 and instructions for details.
Child care is needed for the preschool child.
Parent B has primary residential custody. Neither Parent A nor Parent B is claiming any Child Support Adjustments. Therefore, the Total for each parent is zero. Multiply the result by .5 to divide the fee into two equal parts and enter this amount on line F.4 for each parent. Add lines F.3 and F.4 to arrive at the net child support obligation which is entered on line F.5.