N.M. Stat. Ann. § 40-4-11.1 – Child support; guidelines

A. In any action to establish or modify child support, the child support guidelines as set forth in this section and the child support schedule promulgated by the department shall be applied to determine the child support due and shall be a rebuttable presumption for the amount of such child support. Every decree or judgment or stipulation of child support that deviates from the guideline amount shall contain a statement of the reasons for the deviation.
B. The purposes of the child support guidelines are to:
1. (1) establish as state policy an adequate standard of support for children, subject to the ability of parents to pay;
2. (2) make awards more equitable by ensuring more consistent treatment of persons in similar circumstances; and
3. (3) improve the efficiency of the court process by promoting settlements and giving courts and the parties guidance in establishing levels of awards.
C. For purposes of the guidelines specified in this section:
1. (1) "income" means actual gross income of a parent if employed to full capacity or potential income if unemployed or underemployed. The gross income of a parent means only the income and earnings of that parent and not the income of subsequent spouses, notwithstanding the community nature of both incomes after remarriage; and
2. (2) "gross income" includes income from any source and includes but is not limited to income from salaries, wages, tips, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, significant in-kind benefits that reduce personal living expenses, prizes and alimony or maintenance received, provided:
  1. (a) "gross income" shall not include benefits received from: 1) means-tested public assistance programs, including but not limited to temporary assistance for needy families, supplemental security income and general assistance; 2) the earnings or public assistance benefits of a child who is the subject of a child support award; or 3) child support received by a parent for the support of other children;
  2. (b) for income from self-employment, rent, royalties, proprietorship of a business or joint ownership of a partnership or closely held corporation, "gross income" means gross receipts minus ordinary and necessary expenses required to produce such income, but ordinary and necessary expenses do not include expenses determined by the court to be inappropriate for purposes of calculating child support;
  3. (c) "gross income" shall not include the amount of alimony payments actually paid in compliance with a court order;
  4. (d) "gross income" shall not include the amount of child support actually paid by a parent in compliance with a court order for the support of prior children; and
  5. (e) "gross income" shall not include a reasonable amount for a parent's obligation to support prior children who are in that parent's custody. A duty to support subsequent children is not ordinarily a basis for reducing support owed to children of the parties but may be a defense to a child support increase for the children of the parties. In raising such a defense, a party may use Table A as set forth in Subsection M of this section to calculate the support for the subsequent children.
D. If a court finds that a parent has willfully failed to obtain or maintain appropriate employment or is willfully underemployed, the court may impute to that parent an income equal to that parent's earning and employment potential.
1. (1) The following criteria shall be used:
  1. (a) availability of employment opportunities for the parent;
  2. (b) the parent's employment history;
  3. (c) the parent's income history;
  4. (d) the parent's job skills;
  5. (e) the parent's education;
  6. (f) the parent's age and health;
  7. (g) the parent's history of convictions and incarceration; and
  8. (h) the parent's ability to obtain or maintain employment due to providing care for a child of the parties who is under the age of six or is disabled.
2. (2) Minimum wage may be imputed if a parent has no recent employment or earnings history and that parent has the capacity to earn minimum wage. The minimum wage to be imputed to that parent is the prevailing minimum wage in the locality where that parent resides.
E. Income may not be imputed to a parent if the parent is incarcerated for a period of one hundred eighty days or longer. Incarceration is not considered a voluntary unemployment.
F. As used in this section:
1. (1) "department" means the human services department [health care authority department];
2. (2) "children of the parties" means the natural or adopted child or children of the parties to the action before the court but shall not include the natural or adopted child or children of only one of the parties;
3. (3) "basic visitation" means a custody arrangement whereby one parent has physical custody and the other parent has visitation with the children of the parties less than thirty-five percent of the time. Such arrangements can exist where the parties share responsibilities pursuant to Section 40-4-9.1 NMSA 1978;
4. (4) "shared responsibility" means a custody arrangement whereby each parent provides a suitable home for the children of the parties, when the children of the parties spend at least thirty-five percent of the year in each home and the parents significantly share the duties, responsibilities and expenses of parenting; and
5. (5) "schedule" means the child support schedule promulgated by the department.
G. The basic child support obligation shall be calculated based on the combined income of both parents and shall be paid by them proportionately pursuant to Subsection L of this section.
H. Physical custody adjustments shall be made as follows:
1. (1) for basic visitation situations, the basic child support obligation shall be calculated using the basic child support schedule promulgated by the department, Worksheet A and instructions contained in Subsection M of this section. The court may provide for a partial abatement of child support for visitations of one month or longer; and
2. (2) for shared responsibility arrangements, the basic child support obligation shall be calculated using the basic child support schedule promulgated by the department, Worksheet B and instructions contained in Subsection M of this section.
I. In shared responsibility situations, each parent retains the percentage of the basic support obligation equal to the number of twenty-four-hour days of responsibility spent by each child with each respective parent divided by three hundred sixty-five.
J. The cost of providing medical and dental insurance for the children of the parties and the net reasonable child-care costs incurred on behalf of these children due to employment or job search of either parent shall be paid by each parent in proportion to that parent's income, in addition to the basic obligation.
K. The child support may also include the payment of the following expenses not covered by the basic child support obligation:
1. (1) any extraordinary medical, dental and counseling expenses incurred on behalf of the children of the parties. Such extraordinary expenses are uninsured expenses in excess of one hundred dollars ($100) per child per year;
2. (2) any extraordinary educational expenses for children of the parties; and
3. (3) transportation and communication expenses necessary for long distance visitation or time sharing.
L. Whenever application of the child support guidelines set forth in this section requires a person to pay to another person more than forty percent of the paying person's gross income for a single child support obligation for current support, there shall be a presumption of a substantial hardship, justifying a deviation from the guidelines.
M. The department shall:
1. (1) establish the basic child support schedule by rule, using the recommendations of the child support guidelines review commission as the initial proposed rules; and
2. (2) update and adjust the basic child support schedule when such a change is necessary to ensure that the child support schedule complies with the child support guidelines set forth in this section. The basic child support schedule shall be promulgated pursuant to the State Rules Act and shall be published and available to the public through the New Mexico Administrative Code, the New Mexico supreme court's website and the department's website. When the department is developing or updating the child support schedule, it shall consider:
  1. (a) all of the earnings and income of the noncustodial and custodial parent;
  2. (b) the basic subsistence needs of a noncustodial parent who may have a limited ability to pay by incorporating a mechanism that adjusts the basic support obligation for low-income parents;
  3. (c) economic data on the costs of raising children;
  4. (d) state and local labor market data; and
  5. (e) regional and national trends in child support schedule adjustments.
    WORKSHEET A - BASIC VISITATION
__________ JUDICIAL DISTRICT COURT
COUNTY OF _________________________
STATE OF NEW MEXICO
1. NO. _____________________
___________________________________, Petitioner,
vs.
___________________________________, Respondent.
1. _______________PAYS______________ EACH MONTH $_________
  ______________________ Petitioner's Signature ______________________ Respondent's Signature
  ______________________ Petitioner's Signature
  ______________________ Respondent's Signature
2. Date: _______________________
MONTHLY CHILD SUPPORT OBLIGATION Custodial Other Combined Parent Parent 1. Gross Monthly Income $______ + $______ = $______ 2. Percentage of Combined Income (Each parent's income divided by combined income) _____% + _____% = 100% 3. Number of Children ______ 4. Basic Support from Schedule (Use combined income from Line 1) = ______ 5. Children's Health and Dental Insurance Premium ______ + ______ = ______ 6. Work-Related Child Care ______ + ______ = ______ 7. Additional Expenses ______ + ______ = ______ 8. Total Support (Add Lines 5, 6 and 7 for each parent and Lines 4, 5, 6 and 7 for combined column) ______ = ______ = ______ 9. Each Parent's Obligation (Combined Column Line 8 x each parent's Line 2) ______ ______ 10. Enter amount for each parent from Line 8 -______ -______ 11. Each Parent's Net Obligation (Subtract Line 10 from Line 9 for each parent). ______ ______ Other Parent pays Custodial Parent this Amount
MONTHLY CHILD SUPPORT OBLIGATION
Custodial
Other
Combined
Parent
Parent
1.
Gross Monthly Income
$______
+
$______
=
$______
2.
Percentage of Combined Income
(Each parent's income divided
by combined income)
_____%
+
_____%
=
100%
3.
Number of Children ______
4.
Basic Support from Schedule
(Use combined income from Line 1)
=
______
5.
Children's Health and
Dental Insurance Premium
______
+
______
=
______
6.
Work-Related Child Care
______
+
______
=
______
7.
Additional Expenses
______
+
______
=
______
8.
Total Support (Add
Lines 5, 6 and
7 for each parent
and Lines 4, 5, 6 and 7 for combined
column)
______
=
______
=
______
9.
Each Parent's Obligation
(Combined Column Line
8 x each parent's
Line 2)
______
______
10.
Enter amount for
each parent from
Line 8
-______
-______
11.
Each Parent's Net
Obligation (Subtract
Line 10 from Line 9
for each parent).
______
______
Other
Parent pays Custodial
Parent this Amount
______________________________________________________________________
1. Line 1. Gross monthly income:
BASIC VISITATION INSTRUCTIONS FOR WORKSHEET A
Includes all income, except temporary assistance for needy families, food stamps and supplemental security income. If a parent pays child support by court order to other children, subtract from gross income. Use current income if steady. If income varies a lot from month to month, use an average of the last twelve months, if available, or last year's income tax return. Add both parents' gross incomes and put total under the combined column.
1. Line 2. Percentage of Combined Income:
Divide each parent's income by combined income to get that parent's percentage of combined income.
1. Lines 3 and 4. Basic Support:
Fill in number of children on worksheet (Line 3). Round combined income to nearest fifty dollars ($50.00). Look at the basic child support schedule. In the far left-hand column of the basic child support schedule, find the rounded combined income figure. Read across to the column with the correct number of children. Enter that amount on Line 4.
1. Line 5. Children's Health and Dental Insurance Premium:
Enter the cost paid by a parent for covering these children with medical and dental insurance under that parent's column on Line 5. Add costs paid by each parent and enter under the combined column on Line 5.
1. Line 6. Work-Related Child Care:
Enter the cost paid by each parent for work-related child care. If the cost varies (for example, between school year and summer), take the total yearly cost and divide by twelve. Enter each parent's figure in that parent's column on Line 6. Add the cost for both parents and enter in the combined column on Line 6.
1. Line 7. Additional Expenses:
Enter the amounts paid by each parent for additional expenses provided by Subsection J of this section on Line 7. Add the cost for both parents and enter in the combined column on Line 7.
1. Line 8. Total Support:
Total the basic support amount from Line 4 in the combined column with the combined column on Lines 5, 6 and 7 and enter the totals in the combined column on Line 8.
1. Line 9. Each Parent's Obligation:
Multiply the total child support amount on Line 8 by each parent's percentage share on Line 2, and enter each parent's dollar share under that parent's column on Line 9.
1. Line 10. Total Support:
Enter the total amount shown for each parent on Line 8 beside the "minus" marks on Line 10.
1. Line 11. Each Parent's Net Obligation:
For each parent, subtract the amount on Line 10 from the amount on Line 9. Enter the difference for each parent in that parent's column on Line 11. The amount in the box "other parent" is what that parent pays to the custodial parent each month. Do not subtract the amount on the custodial parent's Line 11 from the amount in the other parent's box. The custodial parent is presumed to use the amount in that parent's column on Line 11 for the children.
WORKSHEET B - SHARED RESPONSIBILITY
__________ JUDICIAL DISTRICT COURT
COUNTY OF _________________________
STATE OF NEW MEXICO
NO. _____________________
___________________________________, Petitioner,
vs.
___________________________________, Respondent.
MONTHLY CHILD SUPPORT OBLIGATION Part 1 - Basic Support: Parent One Parent Two Combined 1. Gross Monthly Income $______ + $______ = $______ 2. Percentage of Combined Income (Each parent's income divided by combined income) _____ % + _____% = 100% 3. Number of Children _______ 4. Basic Support from Schedule (Use combined income from Line 1) = ______ 5. Shared Responsibility Basic Obligation (Line 4 x 1.5) = ______ 6. Each Parent's Share (Line 5 x each parent's Line 2) ______ ______ 7. Number of 24-Hour Days with Each Parent (must total 365) ______ + ______ = 365 8. Percentage with Each Parent (Line 7 divided by 365) ______% + ______% = 100% 9. Amount Retained (Line 6 x Line 8 for Each Parent) ______ ______ 10. Each Parent's Basic Obligation (subtract Line 9 from Line 6) ______ ______ 11. Amount Transferred (subtract smaller amount on Line 10 from larger amount on Line 10). Parent with larger amount on Line 10 pays other parent the difference. ______ Part 2 - Additional Payments: 12. Children's Health and Dental Insurance Premium ______ + ______ = ______ 13. Work-Related Child Care ______ + ______ = ______ 14. Additional Expenses ______ + ______ = ______ 15. Total Additional Payments (Add Lines 12, 13 and 14 for each parent and for combined column) ______ + ______ = ______ 16. Each Parent's Obligation (Combined Column Line 15 x each parent's Line 2) ______ ______ 17. Amount Transferred (Subtract each parent's Line 16 from that parent's Line 15). Parent with "minus" figure pays that amount to other parent. ______ ______ Part 3 - Net Amount Transferred: 18. Combine Lines 11 and 17 by addition if same parent pays on both lines, otherwise by subtraction. __________ ________________ PAYS________________EACH MONTH $ _____________ ______________________ Petitioner's Signature _________________________ Respondent's Signature
MONTHLY CHILD SUPPORT OBLIGATION
Part 1 - Basic Support:
Parent One
Parent Two
Combined
1.
Gross Monthly Income
$______
+
$______
=
$______
2.
Percentage of Combined Income
(Each parent's income divided
by combined income)
_____ %
+
_____%
=
100%
3.
Number of Children _______
4.
Basic Support from Schedule
(Use combined income from Line 1)
=
______
5.
Shared Responsibility Basic
Obligation (Line 4 x 1.5)
=
______
6.
Each Parent's Share (Line 5
x each parent's Line 2)
______
______
7.
Number of 24-Hour Days
with Each Parent (must
total 365)
______
+
______
=
365
8.
Percentage with Each Parent
(Line 7 divided by 365)
______%
+
______%
=
100%
9.
Amount Retained (Line
6 x Line 8 for Each
Parent)
______
______
10.
Each Parent's Basic
Obligation (subtract
Line 9 from Line 6)
______
______
11.
Amount Transferred
(subtract smaller amount
on Line 10 from larger
amount on Line 10). Parent
with larger amount on Line
10 pays other parent the
difference.
______
Part 2 - Additional Payments:
12.
Children's Health and
Dental Insurance
Premium
______
+
______
=
______
13.
Work-Related Child
Care
______
+
______
=
______
14.
Additional
Expenses
______
+
______
=
______
15.
Total Additional
Payments (Add Lines
12, 13 and 14 for each
parent and for combined
column)
______
+
______
=
______
16.
Each Parent's Obligation
(Combined Column Line 15
x each parent's Line 2)
______
______
17.
Amount Transferred
(Subtract each parent's
Line 16 from that parent's Line 15).
Parent with "minus"
figure pays that amount
to other parent.
______
______
Part 3 - Net Amount Transferred:
18.
Combine Lines 11 and 17 by
addition if same parent pays
on both lines, otherwise by
subtraction.
__________
________________ PAYS________________EACH MONTH $ _____________
______________________ Petitioner's Signature
_________________________ Respondent's Signature
Date: ________________________
______________________________________________________________________
SHARED RESPONSIBILITY INSTRUCTIONS FOR WORKSHEET B
Part 1 - Basic Support:
1. Line 1. Gross Monthly Income:
Includes all income, except temporary assistance for needy families, food stamps and supplemental security income. See text for allowed deductions from income. Use current income if steady. If income varies a lot from month to month, use an average of the last twelve months, if available, or last year's income tax return. Add both parents' gross incomes and put total under the combined column.
1. Line 2. Percentage of Combined Income:
Divide each parent's income by combined income to get that parent's percentage of combined income.
1. Lines 3 and 4. Basic Support:
Fill in the number of children on the worksheet (Line 3). Round combined income to nearest fifty dollars ($50.00). Look at the basic child support schedule. In the far left-hand column of that schedule, find the rounded combined income figure. Read across to the column with the correct number of children. Enter that amount on Line 4.
1. Line 5. Shared Responsibility Basic Obligation:
Multiply the basic obligation on Line 4 by 1.5.
1. Line 6. Each Parent's Share:
Multiply the support amount on Line 5 by each parent's percentage share on Line 2, and enter each parent's dollar share under that parent's column on Line 6.
1. Line 7. Each Parent's Time of Care for Children:
Enter the number of twenty-four-hour days of responsibility that each parent has each child in a year according to the parenting plan.
1. Line 8. Percentage of Twenty-Four-Hour Days With Each Parent:
Divide each parent's number of twenty-four-hour days (Line 7) by three hundred sixty-five to obtain a percentage.
1. Line 9. Amount Retained:
Under shared responsibility arrangements, each parent retains the percentage of the basic support obligation equal to the number of twenty-four-hour days of responsibility spent by each child with each respective parent divided by three hundred sixty-five. Multiply each parent's share of basic support (Line 6) by the percentage in that parent's Line 8 and enter the result on that parent's Line 9. This is the amount that each parent retains to pay the children's expenses during that parent's periods of responsibility.
1. Line 10. Each Parent's Basic Obligation:
Subtract the amount retained by each parent for direct expenses (Line 9) from that parent's share (Line 6) and enter the difference on that parent's Line 10.
1. Line 11. Amount Transferred for Basic Support:
In shared responsibility situations, both parents are entitled not only to retain money for direct expenses but also to receive contributions from the other parent toward those expenses. Therefore, subtract the smaller amount on Line 10 from the larger amount on Line 10 to arrive at a net amount transferred for basic support.
Part 2 - Additional Payments:
1. Line 12. Children's Health and Dental Insurance Premium: Enter the cost paid by a parent for covering these children with medical and dental insurance under that parent's column on Line 12. Add costs paid by each parent and enter under the combined column on Line 12.
2. Line 13. Work-Related Child Care:
Enter the cost paid by each parent for work-related child care. If the cost varies (for example, between school year and summer), take the total yearly cost and divide by twelve. Enter each parent's figure in that parent's column on Line 13. Add the cost for both parents and enter in the combined column on Line 13.
1. Line 14. Additional Expenses:
Enter the cost paid by each parent for additional expenses provided by Subsection J of this section on Line 14.
1. Line 15. Total Additional Payments:
For each parent, total the amount paid by that parent for insurance, child care and additional expenses (Lines 12, 13 and 14). Enter the total in that parent's column on Line 15 and the total of both parents' expenses under the combined column on Line 15.
1. Line 16. Each Parent's Obligation:
Multiply the total additional payments (combined column on Line 15) by each parent's percentage share of income on Line 2, and enter each parent's dollar share of the additional payments on that parent's Line 16.
1. Line 17. Amount Transferred:
Subtract each parent's obligation for additional expenses (that parent's Line 16) from the total additional payments made by that parent (that parent's Line 15). The parent with a "minus" figure pays the other parent the amount on Line 17.
Part 3 - Net Amount Transferred:
1. Line 18. Combine Lines 11 and 17:
Combine the amount owed by one parent to the other for basic support (Line 11) and the amount owed by one parent to the other for additional payments (Line 17). If the same parent owes for both obligations, add Lines 11 and 17, and enter the total on Line 18. If one parent owes for basic support and the other owes for additional payments, subtract the smaller amount from the larger and enter on Line 18. Fill in the blanks by stating which parent pays and which parent receives the net amount transferred.

History: 1978 Comp., § 40-4-11.1, enacted by Laws 1988, ch. 87, § 2; 1991, ch. 206, § 1; 1995, ch. 142, § 1; 2008, ch. 48, § 1; 2021, ch. 20, § 1; 2023, ch. 106, § 1.

ANNOTATIONS

Repeals. — Laws 1991, ch. 206, § 4, effective June 14, 1991, repealed Laws 1988, ch. 87, § 4 which was to repeal 40-4-11.1 NMSA 1978 effective June 30, 1991.

Cross references. — For designation of health care authority department as the single state agency for the enforcement of child and spousal support obligations pursuant to Title IV D of the federal Social Security Act, see 27-2-27 NMSA 1978.

For local district court rules and forms, see LR2-Form J and LR11-114.

The 2023 amendment, effective January 1, 2024, removed the child support guideline schedule; required the human services department to update the child support tables by rule, defined "department" and "schedule"; in Subsection A, after "as set forth in this section", added "and the child support schedule promulgated by the department"; in Subsection F, added a new Paragraph F(1) and redesignated former Paragraphs F(1) through F(3) as Paragraphs F(2) through F(4), respectively, and added Paragraph F(5); in Subsection H, Paragraph H(1) and H(2), after "basic child support schedule", added "promulgated by the department"; and in Subsection M, deleted the child support guideline schedule and added "The department shall", and added Paragraphs M(1) and M(2).

Applicability. — Laws 2023, ch. 106, § 5, provided that Laws 2023, ch. 106, apply to all decrees, judgments or orders of child support made on or after January 1, 2024.

Temporary provisions. — Laws 2023, ch. 106, § 4, effective January 1, 2024, provided that the initial child support schedule established by the human services department [health care authority department] shall:

A. not decrease the yearly basic support obligation for any level of combined parental income by more than the dollar change in the federal poverty guidelines for one person since 2018;

B. not increase the yearly support obligation for any level of combined parental income by more than one and one-half times the change in the consumer price index since 2018. Any increase in support obligation that is larger than the increase in the consumer price index since 2018 must be specifically supported by economic data and evidence;

C. not change the format of the child support schedule in a way that would be inconsistent with Worksheet A or Worksheet B in Subsection M of 40-4-11.1 NMSA 1978; and

D. be promulgated, published and available to the public through the New Mexico Administrative Code, the New Mexico supreme court's website and the human services department's [health care authority department] website no later than January 1, 2024.

The 2021 amendment, effective July 1, 2021, required that any stipulation of child support that deviates from the guideline amount contain a statement of the reasons for the deviation, revised the definitions of "income" and "gross income" for purposes of the guidelines specified in this section, provided for the imputation of income, provided that incarceration may not be treated as voluntary unemployment, and completely rewrote the basic child support schedule; in Subsection A, after "Every decree or judgment", added "or stipulation"; in Subsection C, Paragraph C(1), deleted "Income need not be imputed to the primary custodial parent actively caring for a child of the parties who is under the age of six or disabled. If income is imputed, a reasonable child care expense may be imputed", and in Subparagraph C(2)(a), added item designation "1)", in Item C(2)(a)1), after "programs", added "including, but not limited to, temporary assistance for needy families, supplemental security income and general assistance", added Item C(2)(a)2), and item designation "3)", and in Subparagraph C(2)(e), after "Subsection", changed "K" to "M"; added new Subsections D and E and redesignated former Subsections D through J as Subsections F through L, respectively; after "Subsection", changed "K" to "L" throughout; deleted former Subsection K, which provided the basic child support schedule; and added Subsection M.

The 2008 amendment, effective May 14, 2008, changed the Basic Child Support Schedule in Subsection K by expanding the levels of combined gross monthly income and increasing the amount of child support.

The 1995 amendment, effective June 16, 1995, rewrote this section to the extent that a detailed comparison is impracticable.

Incarceration affecting child support. — Support payments should accrue while father is incarcerated. Thomasson v. Johnson, 1995-NMCA-109, 120 N.M. 512, 903 P.2d 254.

Child’s income. — Under 40-4-11.1 NMSA 1978, child support is calculated based on the parents ' gross income. There is no provision in 40-4-11.1 NMSA 1978 for calculating basic child support based on the child's income. Rather, the child's income (whether from social security, his or her own earnings, from a trust established by grandparents or other sources) is relevant solely as a ground for deviating from the guidelines pursuant to 40-4-11.1 NMSA 1978. Pedersen v. Pedersen, 2000-NMCA-042, 129 N.M. 56, 1 P.3d 974.

Prior children. — The use of "prior children" in the text of 40-4-11.1C(2)(d) NMSA 1978 controls over the use of "other children" in the instructions for Worksheet A. The phrase "prior children" refers to birth order and not to the timing of child support orders. Thompson v. Dehne, 2009-NMCA-120, 147 N.M. 283, 220 P.3d 1132.

Calculation of child support where there are other children. — In a child support proceeding to obtain a support order for the second of defendant’s three children, where each of defendant’s three children had a different mother and support orders had been entered for defendant’s first child and third child before petitioner filed a petition for a support order for the second child, the proper calculation of the second child’s support should have been determined by deducing only the amount of the first child’s support from defendant’s income and not the amount of the third child’s support. Thompson v. Dehne, 2009-NMCA-120, 147 N.M. 283, 220 P.3d 1132.

Garnishment statute is inapplicable to the calculation of child support. — The garnishment statute, 35-12-7 NMSA 1978, which provides that the maximum amount which may be taken from wages for the enforcement of child support is fifty percent of disposable income, is inapplicable to calculating the amount of child support. Thompson v. Dehne, 2009-NMCA-120, 147 N.M. 283, 220 P.3d 1132.

Requirement for use of Worksheet B. — Since the non-physical custodial parent had visitation with the child more than 30% of the time, the court was required to use Worksheet B in calculating child support. Gomez v. Gomez, 1995-NMCA-049, 119 N.M. 755, 895 P.2d 277, superseded by statute, Erickson v. Erickson, 1999-NMCA-056, 127 N.M. 140, 978 P.2d 347.

Recreational and educational and travel expenses are included within the basic child support provided by the child support guidelines. Klinksiek v. Klinksiek, 2005-NMCA-008, 136 N.M. 693, 104 P.3d 559.

Medical coverage alone not "child support." — Child support obligation was not met merely by father's provision of medical insurance for child, where such coverage was required by the Mandatory Medical Support Act, 40-4C-2 NMSA 1978, and was in addition to, not in lieu of, father's support obligations under the child support guidelines. Sisneroz v. Polanco, 1999-NMCA-039, 126 N.M. 779, 975 P.2d 392.

Right to child support arrearages. — Mother's silence and conduct in accepting the unilaterally reduced child support payments, without more, was insufficient to support a finding of waiver of her right to child support arrearages as provided in the divorce decree; nor was such evidence sufficient to support a finding of acquiescence. McCurry v. McCurry, 1994-NMCA-047, 117 N.M. 564, 874 P.2d 25.

Custody neither "basic visitation" nor "shared responsibility." — Where one of two children of divorced parents lived 59% of the time with his father and 41% of his time with his mother and the other lived 71% of her time with her mother and 29% with her father, child support should have been computed, first, for the daughter, by treating her as the sole child in a basic visitation arrangement, then, for the son, by treating him as a child for whom father and mother had shared responsibility, adjusting the calculation to take into account that he is the sole child housed by father and the second child housed by mother. Erickson v. Erickson, 1999-NMCA-056, 127 N.M. 140, 978 P.2d 347.

Income considerations. — Income under Subsection C includes "income from any source" and can include interest or trust income and as such the trial court was entitled to consider potential as well as actual, present income and could examine any such assets that could produce such income. Talley v. Talley, 1993-NMCA-003, 115 N.M. 89, 847 P.2d 323.

By limiting its determination of the father's gross monthly income to his tax returns, the trial court was too strict in defining what it believed was income, and it erred in not considering other sources of revenue, including cash savings, yearly interest, IRA's and land purchases. Padilla v. Montano, 1993-NMCA-127, 116 N.M. 398, 862 P.2d 1257.

Trial court properly included income from an individual retirement account in its calculations of a parent's child support obligation; the fact that the parent would have to pay a penalty for withdrawing the money from the individual retirement account prior to reaching the age of retirement did not render the money unavailable for child support, under this section. Quintana v. Eddins, 2002-NMCA-008, 131 N.M. 435, 38 P.3d 203.

Use of the father's dividend earnings in the year prior to the year in question was error where it was shown that his dividend investments changed from year-to-year. Boutz v. Donaldson, 1999-NMCA-131, 128 N.M. 232, 991 P.2d 517.

Even though the father, a writer, was not engaged in writing and had no income from current literary efforts during the year in question, the trial court erred in refusing to allow him to deduct a sum for fixed overhead expenses from his earnings from previous writings during that year. Boutz v. Donaldson, 1999-NMCA-131, 128 N.M. 232, 991 P.2d 517.

Under Subsection C(1), the court should have imputed income from full-time employment to the mother even though she did not work full-time during the marriage. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

As long as a parent was working full time in his or her area of expertise, earning an income within the range presented by the evidence and in a location reasonably accessible to his or her child, a trial court could not make finding of underemployment without also finding bad faith; to do otherwise would put a parent in the untenable position of choosing between playing an active role in the child's upbringing and leaving to earn enough money to meet the support obligation. Quintana v. Eddins, 2002-NMCA-008, 131 N.M. 435, 38 P.3d 203.

The trial court was within its discretion not to consider the mother underemployed by virtue of her reasonable, yet unsuccessful, efforts to establish a profitable business, and reasonable efforts to provide a home for her children. Boutz v. Donaldson, 1999-NMCA-131, 128 N.M. 232, 991 P.2d 517.

The language of Subsection C(2) requires consideration of the actual amount of income from the sources listed therein in the determination of each parent's gross income. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Interest earned on cash assets received in a property distribution is income for purposes of child support and the determination of income includes the income potential of idle assets. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Where a father failed to obtain full-time employment or attempt to regain his law license, a district court properly imputed income against him for child support purposes based on his underemployment; however, the amount imputed was not supported by sufficient evidence because there was no showing that the father could have secured employment at the salary he made at his last job. State ex rel. Human Servs. Dep't v. Kelley, 2003-NMCA-050, 133 N.M. 510, 64 P.3d 537.

Past lifestyle of children. — Past status may provide probative evidence about the likelihood of future status. There was no error in the trial court's consideration of the children's past lifestyle to assess the fairness of the support award. Roberts v. Wright, 1994-NMCA-022, 117 N.M. 294, 871 P.2d 390.

Business expenses of closely-held corporation. — While the trial court may consider the tax treatment of business expenses claimed by a parent as "ordinary and necessary," the trial court is not limited to the tax treatment of a particular expense. The parent claiming a business expense must show not only that it is ordinary and necessary to the business, but also that it is irrelevant to calculating support obligations. For example, business expenses that are valid for accounting or tax purposes may not affect a parent's actual cash flow, so they would normally not be considered ordinary and necessary for purposes of calculating support. Roberts v. Wright, 1994-NMCA-022, 117 N.M. 294, 871 P.2d 390; Jurado v. Jurado, 1995-NMCA-014, 119 N.M. 522, 892 P.2d 969.

Rent payments. — Pursuant to the plain language of Subsection C(2)(b) of this section, the rent payments wife received from tenant constitute "gross receipts" in calculating her "gross income". Klinksiek v. Klinksiek, 2005-NMCA-008, 136 N.M. 693, 104 P.3d 559.

Wife is entitled to deduct from the "gross receipts" the "ordinary and necessary expenses" required to produce the rental income to determine her "gross income" from the rent. Klinksiek v. Klinksiek, 2005-NMCA-008, 136 N.M. 693, 104 P.3d 559.

Not considered income. — The term "in-kind benefits" in Subsection C(2) refers to employment benefits and does not apply to a residence in which the mother was living without cost. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Monthly payments of capital not income. — Monthly payments on a real estate contract that constitutes return of capital is not income. Leeder v. Leeder, 1994-NMCA-105, 118 N.M. 603, 884 P.2d 494.

Gifts. — Under Subsection C(2), gross income generally does not include gifts; however, deviation from the child support guidelines as authorized under Subsection A could include the calculation of periodic dependable gifts. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Attorney fees properly awarded. — The trial court's determination of attorney fees was proper where the length of the marriage, husband's substantial separate assets, and wife's lack of out-of-home working experience all supported its decision. Talley v. Talley, 1993-NMCA-003, 115 N.M. 89, 847 P.2d 323.

Changed circumstances required for modification of support. — The legislature intended 40-4-11.1 NMSA 1978 to update and make uniform throughout the state the amount of the child support obligation based on the income of the parents, but did not intend to abolish the requirement that the party seeking modification make the traditional showing of a substantial change in circumstances, harmonizing 40-4-11.1 with 40-4-7 NMSA 1978 and giving effect to both. Perkins v. Rowson, 1990-NMCA-089, 110 N.M. 671, 798 P.2d 1057, cert. denied, 110 N.M. 641, 798 P.2d 591.

Court order required for modification of undivided award. — Where a modification award provided one amount for "child support for the two minor children," and did not contain language expressly or even impliedly allowing an automatic reduction when the older child turned 18, relief could only have been obtained in court. Bustos v. Bustos, 2000-NMCA-040, 128 N.M. 842, 999 P.2d 1074.

Costs to be considered. — Under Subsection H, the trial court is required to include child-care costs in its computations. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Trial court did not err in including the costs of private school in child support calculations. Styka v. Styka, 1999-NMCA-002, 126 N.M. 515, 972 P.2d 16, cert. denied, 126 N.M. 534, 972 P.2d 353 (1998).

Child-care costs incurred while attending college. — Child-care costs paid by the mother while she attended college in pursuit of a college degree were incurred "due to employment or job search" for the purpose of calculating child support obligations under Subsection G. Alverson v. Harris, 1997-NMCA-024, 123 N.M. 153, 935 P.2d 1165.

Deviations from support guidelines. — Trial court erred in departing from the statutory child support guidelines without first determining the amount due under the guidelines, in failing to clearly indicate how it arrived at its award, and in failing to explain its deviations from the guidelines. Tedford v. Gregory, 1998-NMCA-067, 125 N.M. 206, 959 P.2d 540, cert. denied, 125 N.M. 147, 958 P.2d 105.

Annual abatement of child support is not deviation from guidelines but such deviations are explicitly provided for in those guidelines by Subsection A. Grant v. Cumiford, 2005-NMCA-058, 137 N.M. 485, 112 P.3d 1142.

Deviation from child support guidelines. — It is error to deviate from the child support guidelines in calculating the parties’ gross incomes except as authorized by statute or appellate case law, and it is also error to deviate from the child support guidelines in any manner without providing written justification for such deviation. Jury v. Jury, 2017-NMCA-036.

Where petitioner appealed the district court’s denial of her motion to modify a 2010 child support decree, claiming that the district court’s ruling resulted from its erroneous determination of the parties’ gross monthly incomes and, by extension, child support obligations, reversal and remand for recalculation of the parties’ gross monthly incomes was necessary to the extent that the district court improperly deviated from the child support guidelines in calculating the parties’ gross monthly incomes and failed to specify the reasons for its decision in deviating from the child support guidelines. Jury v. Jury, 2017-NMCA-036.

Deviation from presumption. — The child support guidelines allow wife to make a proper showing that there should be a deviation from the presumptive amount of her gross income. Klinksiek v. Klinksiek, 2005-NMCA-008, 136 N.M. 693, 104 P.3d 559.

Law reviews. — For article, "Positive Parenting and Negative Contributions: Why Payment of Child Support Should Not Be Regarded as Dissipation of Marital Assets," see 30 N.M.L. Rev. 1 (2000).

Am. Jur. 2d, A.L.R. and C.J.S. references. — Divorce and separation: attributing undisclosed income to parent or spouse for purposes of making child or spousal support award, 70 A.L.R.4th 173.

Consideration of obligated spouse's earnings from overtime or "second job" held in addition to regular full-time employment in fixing alimony or child support awards, 17 A.L.R.5th 143.

Treatment of depreciation expenses claimed for tax or accounting purposes in determining ability to pay child or spousal support, 28 A.L.R.5th 46.

Validity, construction, and application of Child Support Recovery Act of 1992 (18 USCA § 228), 147 A.L.R. Fed. 1

Basis for imputing income for purpose of determining child support where obligor spouse is voluntarily unemployed or underemployed, 76 A.L.R.5th 191.