OAR 137-050-0720
Adjusted Income
(1)
To determine “adjusted income,” begin with income, as determined in OAR 137-050-0715 (Income), and then:(a)
Deduct mandatory contributions to a union or other labor organization;(b)
Deduct the parent’s cost for the parent’s own health insurance;(c)
Deduct the parent’s monetary spousal support obligation to this or a different party, whether ordered in the same or a different proceeding, and whether paid or not;(d)
Add the amount of court-ordered monetary spousal support owed to the parent, whether ordered in the same or a different proceeding, by this or a different party and whether paid or not; and(e)
Subtract the non-joint child deduction described in section (2) of this rule.(2)
A parent is entitled to a non-joint child income deduction when the parent is legally responsible for the support of a child not included in the current calculation.(a)
To qualify for the non-joint child deduction, the minor child must reside in the parent’s household or the parent must be ordered to pay ongoing support for that child.(b)
A child attending school, as defined in ORS 107.108 (Support or maintenance for child attending school) and OAR 137-055-5110 (Child Attending School), qualifies the parent for the non-joint child deduction only if the parent is ordered to pay ongoing support for the child attending school, or as provided in subsection (c).(c)
A child who has reached the age of 18 but is not yet 19, lives with a parent and attends high school, qualifies that parent for the non-joint child deduction, whether or not the child has qualified as a Child Attending School under ORS 107.108 (Support or maintenance for child attending school).(d)
A stepchild only qualifies a parent for the non-joint child deduction if the parent is ordered to pay ongoing support for the stepchild.(e)
To calculate a parent’s non-joint child deduction:(A)
Apply the adjustments described in subsections 1(a)-1(d) of this rule to the parent’s income;(B)
Using the parent’s income after the adjustments in section 2(e)(A) of this rule and total number of joint and non-joint children, reference the obligation scale and determine the applicable support amount; and(C)
Divide the result by the total number of the parent’s joint and non-joint children and multiply by the number of non-joint children to determine the amount of the non-joint child deduction.(3)
Determine each parent’s percentage share of adjusted income by dividing the parent’s adjusted income by the parents’ combined adjusted income.
Source:
Rule 137-050-0720 — Adjusted Income, https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-050-0720 (accessed May 26, 2025).