NH Rev Stat § 458-C:5 (2021)
2021 New Hampshire Revised Statutes|Title XLIII - Domestic Relations|Title 458-C - Child Support Guidelines|Section 458-C:5 - Adjustments to the Application of Guidelines Under Special Circumstances.

    458-C:5 Adjustments to the Application of Guidelines Under Special Circumstances. –||I. Special circumstances, including, but not limited to, the following, if raised by any party to the action or by the court, shall be considered in light of the best interests of the child and may result in adjustments in the application of support guidelines provided under this chapter. The court shall make written findings relative to the applicability of the following:||(a) Ongoing extraordinary medical, dental or education expenses, including expenses related to the special needs of a child, incurred on behalf of the involved children.||(b) Significantly high or low income of the obligee or obligor.||(1) In considering an adjustment when one or both parents have high income, the court shall consider whether the child support amount derived from application of the guidelines substantially exceeds the child's or children's reasonable needs, taking into account the style of living to which the child or children have become accustomed or will experience in either party's home.||(2) In considering an adjustment when one or both parents have low income, the court shall determine how to optimize use of the parents' combined incomes to arrive at the best possible outcome for the child or children, provided that the basic support needs of the child or children are met. In making this determination, the court may consider income tax consequences, the earned income tax credit, the allocation of the right of a parent to claim a child as a dependent for income tax purposes, and other child-related tax benefits.||(c) The economic consequences of the presence of stepparents, step-children or natural or adopted children.||(d) Reasonable expenses incurred by the obligor parent in exercising parental rights and responsibilities, provided that the reasonable expenses incurred by the obligee parent for the minor children can be met regardless of such adjustment.||(e) The economic consequences to either party of the disposition of a marital home made for the benefit of the child.||(f) The opportunity to optimize both parties' after-tax income by taking into account federal tax consequences of an order of support, including the right to claim the child or children as dependents for income tax purposes.||(g) State tax obligations.||(h) Parenting schedule.||(1) Equal or approximately equal parenting residential responsibilities in and of itself shall not eliminate the need for child support and shall not by itself constitute ground for an adjustment.||(2) In considering requests for adjustments to the application of the child support guidelines based on the parenting schedule, the court may consider the following factors:||(A) Whether, in cases of equal or approximately equal residential responsibility, the parties have agreed to the specific apportionment of variable expenses for the children, including but not limited to education, school supplies, day care, after school, vacation and summer care, extracurricular activities, clothing, health care coverage costs and uninsured health care costs, and other child-related expenses.||(B) Whether the obligor parent has established that the equal or approximately equal residential responsibility will result in a reduction of any of the fixed costs of child rearing incurred by the obligee parent.||(C) Whether the income of the lower earning parent enables that parent to meet the costs of child rearing in a similar or approximately equal style to that of the other parent.||(i) The economic consequences to either party of providing for the voluntary or court-ordered postsecondary educational expenses of a natural or adopted child.||(j) Other special circumstances found by the court to avoid an unreasonably low or confiscatory support order, taking all relevant circumstances into consideration.||II. The party relying on the provisions of this section shall demonstrate special circumstances by a preponderance of the evidence.|||Source. 1988, 253:1. 1989, 406:6. 1998, 242:5-7. 2005, 273:9, 10. 2007, 121:1, eff. Aug. 10, 2007. 2019, 287:13, eff. July 19, 2019.|