CHAPTER 9
CHILD SUPPORT GUIDELINES
Rule 9.1
Guidelines adopted. The Supreme Court has undertaken to
prescribe uniform child support guidelines and criteria pursuant to the federal
Family Support Act of 1988, Pub. L. No. 100-485 and Iowa Code section 598.21B.
The child support guidelines contained in this chapter are hereby adopted,
effective July 1, 2009. The guidelines shall apply to cases pending on July 1,
2009. [Court Order November 9, 2001, effective February 15, 2002; September 23,
2004, effective November 1, 2004; March 9, 2009, effective July 1, 2009]
Rule 9.2 Applicability. These guidelines are established
for use by the courts of this state in determining the amount of child support.
The guidelines are applicable to modification of child support orders as
provided in Iowa Code section 598.21C(2). [Court Order
November 9, 2001, effective February 15, 2002; March 9, 2009, effective July 1,
2009]
Rule 9.3 Purpose.
9.3(1) Purpose. The
purpose of the guidelines is to provide for the best interests of the
children by recognizing the duty of both parents to provide adequate support
for their children in proportion to their respective incomes. While the
guidelines cannot take into account the specific facts of individual cases, they
will normally provide reasonable support.
9.3(2) Low-income
adjustment. The basic support obligation
amounts have been adjusted in the shaded area of the schedule for low-income
obligated (noncustodial) parents. The objective of the adjustment is to strike
a balance between adequately supporting the obligated parent’s children and
allowing the obligated parent to live at least at a subsistence level. The
adjustment is based on the following: (1) requiring a support order no matter
how little the obligated parent’s income is, (2) increasing the support amount
for more children, (3) maintaining an incentive to work for the obligated
parent, and (4) gradually phasing out the adjustment with increased income.
a.
In accordance with this objective, except as
provided in (b), only the obligated parent’s adjusted net income is used
in the shaded area of the schedule. The combined adjusted net incomes of both
parents are used in the remaining (nonshaded) area of the schedule.
b.
In cases of joint (equally shared) physical
care, the low-income adjustment is not applicable, and the parents’ combined
adjusted net incomes as shown in the shaded area of the schedule are used.
[Court Order November 9, 2001, effective February 15, 2002; March 9, 2009,
effective July 1, 2009]
Rule 9.4
Guidelines — rebuttable presumption. In ordering child support, the
court should determine the amount of support specified by the guidelines. There
shall be a rebuttable presumption that the amount of child support which would
result from the application of the guidelines prescribed by the Supreme Court
is the correct amount of child support to be awarded. That amount may be
adjusted upward or downward, however, if the court finds such adjustment
necessary to provide for the needs of the children or to do justice between the
parties under the special circumstances of the case. The appropriate amount of
child support is zero if the noncustodial parent’s only income is from
Supplemental Security Income (SSI) paid pursuant to 42 U.S.C. 1381a. [Court
Order November 9, 2001, effective February 15, 2002; March 9, 2009, effective
July 1, 2009]
Rule
9.5 Net monthly income. In the guidelines the term
“net monthly income” means gross monthly income less deductions for the
following:
9.5(1) Federal income tax (calculated
pursuant to the guideline method).
9.5(2) State income tax (calculated
pursuant to the guideline method).
9.5(3)
Social
security deductions.
9.5(4) Mandatory pension deductions.
9.5(5) Union dues.
9.5(6) Actual
medical support paid pursuant to court order or administrative order in
another order for other children, not the pending matter.
9.5(7) Cash
medical support ordered in this pending matter as determined by the
medical support table in rule 9.12.
9.5(8) Prior
obligation of child support and spousal support
actually paid pursuant to court or administrative order.
9.5(9) Qualified
additional dependent deductions. 9.5(10) Actual child care expense while
custodial
parent is
employed, less the appropriate income tax credit.
Other items, such as credit union payments, charitable
deductions, savings or thrift plans, and voluntary pension plans, are not to be
deducted from a parent’s income, since the needs of the children must have a
higher priority than voluntary savings or payment of indebtedness.
Gross monthly income does not
include public assistance payments or the earned income tax credit. To
determine gross income, the court shall not impute income under rule 9.11
except:
a.
Pursuant to agreement of the parties, or
b.
Upon request of a party,
and a written determination is made by the court under rule 9.11. [Court Order
November 9, 2001, effective February 15, 2002; September 23, 2004, effective
November 1, 2004; March 9, 2009, effective July 1, 2009]
Rule 9.6 Guideline method for computing taxes. For purposes of
computing the taxes to be deducted from a parent’s gross income, the following
uniform rules shall be used:
9.6(1) An unmarried parent shall be
assigned either single or head of household filing status. Head of
household filing status shall be assigned if a parent is the custodial parent
of one or more of the mutual children of the parents.
9.6(2) A married
parent shall be assigned married filing separate status.
9.6(3) If the parents have joint (equally
shared) physical care of their mutual children, an unmarried parent shall be
assigned head of household filing status and a married parent shall be assigned
married filing separate status.
9.6(4) The standard deduction applicable
to the parent’s filing status under rule 9.6(1), 9.6(2) or 9.6(3) shall be
used.
9.6(5) Each parent shall be assigned one
personal exemption for the parent. The custodial parent shall be assigned one
additional dependent exemption for each mutual child of the parents, unless a
parent provides information that the noncustodial parent has been allocated the
dependent exemption for such child. In cases of joint (equally shared) or split
physical care, the dependent exemption(s) for the mutual child(ren) of the parties shall be assigned according to the
order or decree establishing the joint or split care arrangement.
If
the amount of federal and/or state income tax actually being
paid by the parent differs substantially from the amount(s) determined by the
guideline method of computing taxes, the court may consider whether the
difference is sufficient reason to adjust the child support under the criteria
in rule 9.11. This rule does not preclude alternate methods of computation by
the Child Support Recovery Unit as authorized by Iowa Code section 252B.7A.
[Court Order September 23, 2004, effective November 1, 2004; March 9, 2009,
effective July 1, 2009]
Rule 9.7 Qualified additional
dependent deduction.
To
establish a qualified additional dependent deduction, the requesting parent
must demonstrate a legal obligation to the child(ren) under Iowa Code section 252A.3. Ways to demonstrate a
legal obligation to the child(ren)
include:
9.7(1) By order
of a court of competent jurisdiction or by administrative order when
authorized by state law.
9.7(2) By the
statement of the person admitting paternity in court and upon concurrence of
the mother. If the mother was married, at the time of
conception, birth, or at any time during the period between conception and
birth of the child, to an individual other than the person admitting paternity,
the individual to whom the mother was married at the time of conception, birth,
or at any time during the period between conception and birth must deny
paternity in order to establish the paternity of the person admitting paternity
upon the sole basis of the admission.
9.7(3) By the filing and registration by
the state registrar of an affidavit of paternity executed on or after July 1,
1993, as provided in Iowa Code section 252A.3A, provided that the mother of the
child was unmarried at the time of conception, birth, and at any time during
the period between conception and birth of the child or if the mother was
married at the time of conception, birth, or at any time during the period
between conception and birth of the child, a court of competent jurisdiction
has determined that the individual to whom the mother was married at the time
is not the father of the child.
9.7(4) By a child being born during the
marriage unless the paternity has been determined otherwise by a court of
competent jurisdiction. [Court Order November 9, 2001, effective February 15,
2002; September 23, 2004, effective November 1, 2004; March 9, 2009, effective
July 1, 2009]
Rule 9.8 Deduction amount
and use.
9.8(1) The monthly deduction for
qualified additional dependents of a parent (custodial or noncustodial) shall
be:
a.
8% of the parent’s gross monthly income (to a
maximum of $800 per month) for one (1) child.
b.
12% of the parent’s gross monthly income (to a
maximum of $1200 per month) for two (2) children.
c.
14% of the parent’s gross monthly income (to a
maximum of $1400 per month) for three (3) children.
d.
15% of the parent’s gross monthly income (to a
maximum of $1500 per month) for four (4) children.
e.
16% of the parent’s gross monthly income (to a
maximum of $1600 per month) for five (5) or more children.
9.8(2) The qualified additional
dependent deduction can be used for the establishment of original orders
or in proceedings to modify an existing order. However, the deduction cannot be
used to affect the threshold determination of eligibility for a downward
modification of an existing order. After the threshold determination has been
met, the deduction shall be used in the determination of the net monthly
income. A deduction may be taken for a prior obligation for support actually
paid (rule 9.5(8)) or a qualified additional dependent deduction (rule 9.5(9))
but both deductions cannot be used for the same child. A qualified additional
dependent deduction cannot be claimed for a child for whom there is a prior
court or administrative support order. [Court Order November 9, 2001, effective
February 15, 2002; September 23, 2004, effective November 1, 2004; March 9,
2009, effective July 1, 2009]
Rule 9.9
Extraordinary visitation credit. If the
noncustodial parent’s court-ordered visitation exceeds 127 days per year, the
noncustodial parent shall receive a credit to the noncustodial parent’s share
of the basic support obligation in accordance with the following table:
Days |
Credit |
128−147 |
15% |
148−166 |
20% |
167
or more but less than |
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equally
shared physical care |
25% |
For the purposes
of this credit, “days” means overnights spent caring for the child. Failure to
exercise court-ordered visitation may be a basis for modification. [Court Order
September 23, 2004, effective November 1, 2004; March 9, 2009, effective July
1, 2009]
Rule 9.10
Child support guidelines worksheet. All parties shall file a
child support guidelines worksheet prior to a support hearing or the
establishment of a support order. The parties shall use Form 1 that accompanies
these rules, unless both parties agree to use Form 2. The Child Support
Recovery Unit (CSRU) shall use Form 2. [Court Order November 9, 2001, effective
February 15, 2002; September 23, 2004, effective November 1, 2004]
Rule 9.11
Variance from guidelines. The court shall not vary from the amount
of child support which would result from application of the guidelines without
a written finding that the guidelines would be unjust or inappropriate as
determined under the following criteria:
9.11(1) Substantial
injustice would result to the payor, payee, or child.
9.11(2) Adjustments are necessary to
provide for the needs of the child or to do justice between the parties,
payor, or payee under the special circumstances of the case.
9.11(3) Circumstances
contemplated in Iowa Code section 234.39.
9.11(4) The court shall not use earning
capacity rather than actual earnings unless a written determination is
made that, if actual earnings were used, substantial injustice would occur or
adjustments would be necessary to provide for the needs of the child or to do
justice between the parties. [Court Order November 9, 2001, effective February
15, 2002; September 23, 2004, effective November 1, 2004; March 9, 2009,
effective July 1, 2009]
Rule 9.12 Medical support
order.
9.12(1) The court shall enter an order for
medical support as required by statute. For purposes of Iowa Code section
252E.1A, the table contained in rule 9.12(4) is established for use by the
courts of this state in determining reasonable cost for a health benefit plan
and a reasonable amount in lieu of a health benefit plan (cash medical
support). The sum certain dollar amount determined shall be stated in the
order, as an amount in addition to the child support amount.
9.12(2) Refer to the table in rule 9.12(4)
to determine if the parent has health insurance available at “reasonable
cost.” Find the appropriate cell for the parent’s net income (as determined by
the guidelines) and for the correct number of children. Multiply the parent’s
gross income by the percentage in that cell. If the amount is equal to or more
than the cost of the child’s portion of the health insurance premium (family
cost minus single cost), it is available at “reasonable cost.” For minimum
orders (net incomes 0 − 850), “reasonable cost” is zero or no cost.
9.12(3) If neither parent has health
insurance available at “reasonable cost,” if appropriate according to Iowa Code
section 252E.1A, the court shall order cash medical support. Refer to the table
in rule 9.12(4) to determine the amount of cash medical support. Find the
appropriate cell for the parent’s preliminary net income (gross income minus
all appropriate deductions other than cash medical support in the pending
matter) and for the correct number of children. Multiply the parent’s gross
income by the percentage in that cell to get the cash medical support amount.
For minimum orders (net incomes 0 − 850), cash medical support is not
ordered.
Use the adjusted net income
(preliminary net income minus the amount of cash medical support in the pending
matter) for the correct number of children on the Schedule of Basic Support
Obligations to find the appropriate amount of child support. Once the adjusted
net income has been determined, do not allow another deduction for cash medical
support.
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9.12(4) |
Medical support table. |
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Net |
One |
Two |
Three |
Four |
Five or |
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Income |
Child |
Children |
Children |
Children |
more |
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Children |
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0 − 850 |
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− MINIMUM ORDER
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851 − 900 |
1% |
1% |
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1% |
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1% |
1% |
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901 − 950 |
1% |
1% |
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1% |
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1% |
1% |
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951 |
− 1000 |
1% |
1% |
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1% |
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1% |
1% |
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1001 |
− 1050 |
1% |
1% |
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1% |
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1% |
1% |
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1051 − 1100 |
2% |
1% |
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1% |
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1% |
1% |
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1101 − 1150 |
2% |
1% |
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1% |
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1% |
1% |
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1151 |
− 1200 |
2% |
2% |
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1% |
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1% |
1% |
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1201 |
− 1250 |
2% |
2% |
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2% |
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1% |
1% |
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1251 |
− 1300 |
3% |
2% |
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2% |
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2% |
1% |
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1301 |
− 1350 |
3% |
2% |
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2% |
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2% |
2% |
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1351 |
− 1400 |
3% |
2% |
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2% |
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2% |
2% |
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1401 |
− 1450 |
4% |
2% |
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2% |
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2% |
2% |
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1451 |
− 1500 |
4% |
3% |
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2% |
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2% |
2% |
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1501 |
− 1550 |
4% |
3% |
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2% |
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2% |
2% |
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1551 |
− 1600 |
5% |
3% |
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3% |
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2% |
2% |
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1601 |
− 1650 |
5% |
3% |
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3% |
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2% |
2% |
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1651 |
− 1700 |
5% |
3% |
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3% |
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3% |
2% |
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1701 |
− 1750 |
5% |
3% |
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3% |
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3% |
2% |
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1751 |
− 1800 |
5% |
4% |
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3% |
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3% |
3% |
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1801 |
− 1850 |
5% |
4% |
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3% |
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3% |
3% |
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1851 |
− 1900 |
5% |
4% |
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3% |
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3% |
3% |
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1901 |
− 1950 |
5% |
4% |
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4% |
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3% |
3% |
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1951 |
− 2000 |
5% |
4% |
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4% |
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3% |
3% |
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2001 |
− 2050 |
5% |
5% |
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4% |
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3% |
3% |
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2051 |
− 2100 |
5% |
5% |
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4% |
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4% |
3% |
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2101 |
− 2150 |
5% |
5% |
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4% |
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4% |
3% |
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2151 |
− 2200 |
5% |
5% |
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4% |
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4% |
4% |
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2201 |
− 2250 |
5% |
5% |
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4% |
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4% |
4% |
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2251 |
− 2300 |
5% |
5% |
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5% |
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4% |
4% |
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2301 |
− 2350 |
5% |
5% |
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5% |
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4% |
4% |
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2351 |
− 2400 |
5% |
5% |
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5% |
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4% |
4% |
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2401 |
− 2450 |
5% |
5% |
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5% |
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5% |
4% |
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2451 |
− 2500 |
5% |
5% |
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5% |
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5% |
4% |
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2501 |
− 2550 |
5% |
5% |
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5% |
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5% |
4% |
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2551 − 20000 |
5% |
5% |
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5% |
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5% |
5% |
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9.12(5) “Uncovered medical expenses”
means all medical expenses for the child not paid by insurance. The
custodial parent shall pay the first $250 per year per child of uncovered
medical expenses up to a maximum of $800 per year for all children. Uncovered
medical expenses in excess of $250 per child or a maximum of $800 per year for
all children shall be paid by the parents in proportion to their respective net
incomes. “Medical expenses” shall include, but not be limited to, costs for
reasonably necessary medical, orthodontia, dental treatment, physical therapy,
eye care, including eye glasses or contact lenses, mental health treatment,
substance abuse treatment, prescription drugs, and any other uncovered medical
expense. Uncovered medical expenses are not to be deducted in arriving at net
income. [Court Order November 9, 2001, effective February 15, 2002; September
23, 2004, effective November 1, 2004; March 9, 2009, effective July 1, 2009]
Rule 9.13 Stipulation for
child and medical support— court review. A stipulation of the parties
establishing child support and medical support shall be reviewed by the court
to determine if the amount stipulated and the medical support provisions are in
substantial compliance with the guidelines. A proposed order to incorporate the
stipulation shall be reviewed by the court to determine its compliance with
these guidelines. If a variance from the guidelines is proposed, the court must
determine whether it is justified and appropriate, and, if so, include the
stated reasons for the variance in the order. [Court Order November 9, 2001,
effective February 15, 2002; September 23, 2004, effective November 1, 2004]
Rule 9.14 Method of computation. To compute
the guideline amount of child support, first compute the adjusted net
monthly income, then proceed to either the Basic
Method of Child Support Computation grid or the Joint (Equally Shared) Physical
Care Method of Child Support Computation grid, as appropriate. For split or
divided physical care, refer to rule 9.14(4). The following grids illustrate
how the worksheets are to be completed.
9.14(1) The steps to arrive at the
adjusted net monthly income are shown below in the adjusted net monthly income
computation grid.
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Adjusted Net Monthly
Income Computation |
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Custodial |
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Noncustodial |
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Parent*, |
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Parent*, |
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(name) |
(name) |
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A. |
Gross Monthly Income |
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(Does Not Include Public
Assistance Payments or the Earned Income Tax |
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$ |
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$ |
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Credit) |
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B. |
Federal Income Tax |
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$ |
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$ |
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(Calculated Pursuant to
Guideline Rule 9.6) |
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C. |
State Income Tax |
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$ |
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$ |
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(Calculated Pursuant to
Guideline Rule 9.6) |
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D. |
Social Security
Deductions |
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$ |
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$ |
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E. |
Mandatory Pension
Deductions |
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$ |
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$ |
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F. |
Union Dues |
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$ |
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$ |
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G. |
Actual Medical Support
Paid Pursuant to Court Order or |
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Administrative Order in
Another Order for Other Children, Not |
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$ |
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$ |
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the Pending Matter. |
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H. |
Prior Obligation of
Child Support and Spousal Support Actually |
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Paid Pursuant to Court
or Administrative Order |
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$ |
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$ |
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I. |
Qualified Additional
Dependent Deductions |
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$ |
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$ |
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(See Guideline Rules 9.7
and 9.8) |
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J. |
Actual Child Care
Expense While Custodial Parent* is |
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Employed, Less the
Appropriate Income Tax Credit |
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$ |
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$ |
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K. |
Preliminary Net Income
for Each Parent |
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(Line A minus lines B
through J for Each Parent) |
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(Preliminary Net Income
is used to determine medical support under |
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$ |
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$ |
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Guideline Rule 9.12.) |
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L. |
If Ordered in this
Pending Matter, Cash Medical Support as |
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Determined by the
Medical Support Table in rule 9.12. |
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$ |
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$ |
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M. |
Adjusted Net Monthly
Income |
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(Line K minus line L) |
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(Adjusted Net Monthly
Income is used to calculate the guideline amount of |
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child support. Enter each parent’s amount from line M on
either line A of the |
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Basic Method of Child
Support Computation or line A of the Joint (Equally |
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$ |
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$ |
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|
Shared) Physical Care
Method of Child Support Computation as appropriate.) |
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*In cases of joint physical
care, use names only and designate both parents as custodial parents.
9.14(2) The steps of a basic child support computation
are shown below in the basic method of child support computation grid. |
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Basic Method of Child
Support Computation |
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Custodial |
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Noncustodial |
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Combined |
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Parent, |
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Parent, |
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(name) |
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(name) |
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A. |
Adjusted Net Monthly
Income |
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$ |
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$ |
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$ |
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B. |
Proportional Share of
Income |
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% |
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% |
|
100% |
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C. |
Number of Children for
Whom Support is Sought |
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D. |
Basic Support Obligation
Before Health Insurance |
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(Use line A to find
amount from Schedule of Basic Support |
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Obligations) |
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(If the low-income
adjustment applies, use only NCP’s |
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income and enter the
basic support obligation from the |
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shaded area of the
schedule on line D and on line H while |
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$ |
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skipping lines F and G.) |
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E. |
Cost of Child’s Health Insurance Premium |
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(Difference between
family and single cost) |
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(If basic support
obligation on line D falls within the shaded |
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area of the schedule, enter
$0 for each parent on this line.) |
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(In cases of
court-ordered split/divided care, see rule |
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$ |
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$ |
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$ |
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9.14(5)(d).) |
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F. |
Total Obligation |
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$ |
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(Add line D and combined
amount from line E) |
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G. |
Each Parent’s Share of
the Total Obligation |
|
$ |
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$ |
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|
(Multiply line F by line
B for each parent) |
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H. |
Guideline Amount of
Child Support for NCP |
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(Subtract noncustodial
parent’s line E from noncustodial |
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|
$ |
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parent’s line G)* |
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*Noncustodial Parent’s share is
the guideline amount of the child support order.
Extraordinary Visitation Credit
[Only if court-ordered visitation
exceeds 127 overnights per year]
I. |
Proportionate Share of
Basic Obligation Before |
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Health Insurance |
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|
(Multiply NCP’s line B by
line D; however, if the |
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|
low-income adjustment
applies use amount from line |
|
$ |
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D only and do not
multiply by line B) |
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J. |
Number of Court-Ordered
Visitation Overnights |
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with NCP |
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K. |
Extraordinary Visitation
Credit Percentage: |
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|
If line J above is
128-147 overnights: |
15% credit (0.15) |
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If line J above is
148-166 overnights: |
20% credit (0.20) |
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|
If line J above is 167 or
more overnights: |
25% credit (0.25) |
% |
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[But less than joint
(equally shared) physical care] |
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L. |
Extraordinary Visitation
Credit |
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|
$ |
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|
(Multiply line I by line
K) |
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M. |
Guideline Amount of
Child Support (After Credit |
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for Extraordinary
Visitation) |
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$ |
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|
(Line H minus line L) |
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|
9.14(3) Joint physical care. In cases
of court-ordered joint (equally shared) physical care, child support
shall be calculated as shown below in the Joint (Equally Shared) Physical Care
Method of Child Support Computation grid. Offset is a method of payment of each
parent’s guideline amount of child support and the net difference shall be paid
by the party with the higher child support obligation unless
variance is warranted under rule 9.11. An allocation between the parties for
payment of the child(ren)’s expenses ordered pursuant
to Iowa Code section 598.41(5)(a) is an obligation in addition to the child
support amount calculated pursuant to this rule and is not child support.
|
Joint (Equally Shared)
Physical Care Method of Child Support Computation |
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Combined |
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(name) |
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|
(name) |
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A. |
Adjusted Net Monthly
Income |
|
$ |
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|
$ |
|
|
$ |
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B. |
Proportional Share of
Income |
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|
% |
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% |
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|
100% |
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C. |
Number of Children for
Whom Support is Sought |
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D. |
Basic Support Obligation
Before Health Insurance |
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|
(Use line A combined
amount to find amount from Schedule |
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|
of Basic Support
Obligations − use combined incomes be |
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|
cause the low-income
adjustment in the shaded area of the |
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|
schedule does not apply
to joint [equally shared] physical |
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|
$ |
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|
care support
computations) |
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E. |
Each Parent’s Basic
Primary Care Amount Before |
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|
Health Insurance |
|
$ |
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|
$ |
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|
(Multiply line B by line
D for each parent) |
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F. |
Each Parent’s Share of
Joint Physical Support |
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|
(Multiply line E by 1.5
for each parent to account for extra |
|
$ |
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$ |
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|
costs for two residences) |
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G. |
Each Parent’s Joint
Physical Care Support Obligation |
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|
Before Health Insurance |
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|
(Multiply line F by .5
for each parent to account for 50% of |
|
$ |
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|
$ |
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|
time spent with each
parent) |
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|
H. |
Cost of Child’s Health
Insurance Premium* |
|
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|
|
|
|
|
|
(Difference between
family and single cost) |
|
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|
(*The health insurance adjustment does not
apply if either |
|
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|
|
parent’s net income on
line A falls within the shaded area of |
|
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|
|
the Schedule of Basic Child
Support Obligations. Do not |
|
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|
|
complete lines H, I and J
and enter $0 for each parent on |
|
$ |
|
|
$ |
|
|
$ |
|
|
|
line K) |
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||||
|
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|
I. |
Each Parent’s Share of
Health Insurance Costs |
|
$ |
|
|
$ |
|
|
|
|
|
|
(Multiply each parent’s
line B by combined amount on line H) |
|
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|||
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|
J. |
Cost of Child’s Health
Insurance Premium |
|
$ |
|
|
$ |
|
|
|
|
|
|
(Re-enter each parent’s
amount from line H) |
|
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|||
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K. |
Amount Owed for Parent’s
Share of Health Insurance |
|
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|
(Each parent’s line I
minus each parent’s line J; if a negative |
|
$ |
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|
$ |
|
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|
amount, enter $0) |
|
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|||
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|
L. |
Guideline Amount of
Child Support |
|
$ |
|
|
$ |
|
|
|
|
|
|
(Each parent’s line G
plus each parent’s line K) |
|
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|||
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M. |
Net Amount of Child
Support for Joint Physical |
|
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|
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|
|
Support After Offset |
|
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|
|
(Subtract smaller amount
on line L from larger amount on |
|
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|
|
line L. Parent with larger amount on line L pays
the other |
|
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|
|
parent the difference, as a
method of payment. Obligation |
|
$ |
|
|
$ |
|
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|
|
|
amounts revert to line L if FIP
is paid.) |
|
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|||
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|
|
9.14(4) Split or divided physical care. In the
cases of court-ordered split or divided physical care, child support
shall be calculated in the following manner: determine the amount of child
support required by these guidelines for each party based on the number of
children in the physical care of the other party; offset the two amounts as a
method of payment; and the net difference shall be paid by the party with the
higher child support obligation unless variance is warranted under rule 9.11.
9.14(5) Health
insurance premium. In
calculating child support, the health insurance premium for the child is
added to the basic support obligation and prorated between the parents as
provided in this rule.
a.
This subrule shall apply if the parent is
ordered to provide health insurance for the child in the pending action
and it is either deducted from wages or paid by the parent.
b.
The amount of the premium for the child to be
added is the amount of the premium cost for family coverage to the parent which
is in excess of the premium cost for single coverage, regardless of the number
of individuals covered under the policy.
c.
However, a health insurance premium shall not
be added or prorated if the basic support obligation is in the low-income
adjusted (shaded) area of the schedule in rule
9.26
unless variance
is warranted under rule 9.11.
d.
In cases of split or divided physical care,
include only 50% of the health insurance premium in each of the two
calculations described in subrule 9.14(4). [Court Order September 23, 2004,
effective November 1, 2004; March 9, 2009, effective July 1, 2009]
Rules 9.15
to
9.25 Reserved.
Rule 9.26 Child Support Guidelines Schedule. |
||||||||
Iowa Schedule of Basic
Support Obligations |
||||||||
*1. Except as provided in 2, only the noncustodial parent’s income is used in the
shaded area in accordance with the low-income adjustment. The parents’ combined incomes are used in
the remaining (non-shaded) area of the schedule. |
||||||||
|
||||||||
2.
In joint (equally
shared) physical care cases, regardless of whether a parent is low income,
use the parents’ combined incomes in the shaded and nonshaded areas of the
schedule. |
||||||||
|
||||||||
3.
For combined net
monthly incomes above $20,000, the amount of the basic support obligation is
deemed to be within the sound discretion of the court or the agency fixing
support by administrative order but shall not be less than the basic support
obligation for combined net monthly incomes equal to $20,000. |
||||||||
Combined* Adjusted Net Income |
One Child |
Two Children |
Three Children |
Four Children |
Five or More Children |
|||
|
|
|
|
|
|
|
|
|
0 |
− |
100 |
|
10 |
20 |
30 |
35 |
40 |
101 |
− |
200 |
|
10 |
20 |
30 |
35 |
40 |
201 |
− |
300 |
|
20 |
30 |
30 |
45 |
50 |
301 |
− |
400 |
|
30 |
40 |
40 |
55 |
60 |
401 |
− |
500 |
|
40 |
50 |
50 |
65 |
70 |
501 |
− |
600 |
|
50 |
60 |
70 |
75 |
80 |
601 |
− |
700 |
|
60 |
70 |
80 |
85 |
90 |
701 |
− |
800 |
|
70 |
80 |
90 |
95 |
100 |
801 |
− |
850 |
|
80 |
90 |
100 |
105 |
110 |
851 |
− |
900 |
|
85 |
95 |
105 |
110 |
115 |
901 |
− |
950 |
|
90 |
100 |
110 |
115 |
120 |
951 |
− |
1000 |
|
95 |
105 |
120 |
130 |
145 |
1001 |
− |
1050 |
|
120 |
135 |
153 |
163 |
178 |
1051 |
− |
1100 |
|
145 |
165 |
185 |
195 |
210 |
1101 |
− |
1150 |
|
170 |
195 |
218 |
228 |
243 |
1151 |
− |
1200 |
|
195 |
225 |
250 |
260 |
275 |
1201 |
− |
1250 |
|
220 |
255 |
283 |
293 |
308 |
1251 |
− |
1300 |
|
245 |
285 |
315 |
325 |
340 |
1301 |
− |
1350 |
|
270 |
315 |
348 |
358 |
373 |
1351 |
− |
1400 |
|
295 |
345 |
380 |
390 |
405 |
1401 |
− |
1450 |
|
320 |
375 |
413 |
423 |
438 |
1451 |
− |
1500 |
|
345 |
405 |
445 |
455 |
470 |
1501 |
− |
1550 |
|
370 |
435 |
478 |
488 |
503 |
1551 |
− |
1600 |
|
395 |
465 |
510 |
520 |
535 |
1601 |
− |
1650 |
|
406 |
495 |
543 |
553 |
568 |
1651 |
− |
1700 |
|
418 |
525 |
575 |
585 |
600 |
1701 |
− |
1750 |
|
430 |
555 |
608 |
618 |
633 |
1751 |
− |
1800 |
|
442 |
585 |
640 |
650 |
665 |
1801 |
− |
1850 |
|
454 |
615 |
673 |
683 |
698 |
1851 |
− |
1900 |
|
466 |
645 |
705 |
715 |
730 |
1901 |
− |
1950 |
|
478 |
675 |
738 |
748 |
763 |
1951 |
− |
2000 |
|
490 |
705 |
770 |
780 |
795 |
2001 |
− |
2050 |
|
502 |
727 |
803 |
813 |
828 |
2051 |
− |
2100 |
|
514 |
744 |
835 |
845 |
860 |
2101 |
− |
2150 |
|
526 |
761 |
868 |
878 |
893 |
2151 |
− |
2200 |
|
538 |
778 |
900 |
910 |
925 |
2201 |
− |
2250 |
|
550 |
795 |
933 |
943 |
958 |
2251 |
− |
2300 |
|
562 |
813 |
957 |
975 |
990 |
2301 |
− |
2350 |
|
574 |
831 |
978 |
1000 |
1023 |
2351 |
− |
2400 |
|
586 |
848 |
999 |
1021 |
1045 |
2401 |
− |
2450 |
|
598 |
866 |
1020 |
1043 |
1067 |
2451 |
− |
2500 |
|
610 |
883 |
1041 |
1064 |
1089 |
2501 |
− |
2550 |
|
622 |
901 |
1061 |
1086 |
1111 |
2551 |
− |
2600 |
|
634 |
919 |
1082 |
1107 |
1133 |
2601 |
− |
2650 |
|
647 |
936 |
1103 |
1129 |
1155 |
2651 |
− |
2700 |
|
659 |
954 |
1124 |
1150 |
1177 |
2701 |
− |
2750 |
|
671 |
971 |
1145 |
1172 |
1199 |
2751 |
− |
2800 |
|
683 |
989 |
1166 |
1193 |
1221 |
2801 |
− |
2850 |
|
695 |
1007 |
1186 |
1215 |
1243 |
2851 |
− |
2900 |
|
707 |
1024 |
1207 |
1236 |
1265 |
2901 |
− |
2950 |
|
717 |
1038 |
1223 |
1258 |
1287 |
2951 |
− |
3000 |
|
726 |
1051 |
1237 |
1279 |
1309 |
3001 |
− |
3050 |
|
736 |
1064 |
1251 |
1301 |
1331 |
3051 |
− |
3100 |
|
745 |
1076 |
1265 |
1322 |
1353 |
3101 |
− |
3150 |
|
754 |
1089 |
1279 |
1344 |
1375 |
3151 |
− |
3200 |
|
764 |
1102 |
1294 |
1365 |
1397 |
3201 |
− |
3250 |
|
773 |
1115 |
1308 |
1387 |
1419 |
3251 |
− |
3300 |
|
782 |
1127 |
1322 |
1408 |
1441 |
3301 |
− |
3350 |
|
792 |
1140 |
1336 |
1430 |
1463 |
3351 |
− |
3400 |
|
798 |
1149 |
1347 |
1451 |
1485 |
3401 |
− |
3450 |
|
803 |
1157 |
1357 |
1473 |
1507 |
3451 |
− |
3500 |
|
809 |
1166 |
1367 |
1494 |
1529 |
3501 |
− |
3550 |
|
815 |
1174 |
1377 |
1516 |
1551 |
3551 |
− |
3600 |
|
820 |
1183 |
1387 |
1537 |
1573 |
3601 |
− |
3650 |
|
826 |
1191 |
1397 |
1559 |
1595 |
3651 |
− |
3700 |
|
832 |
1200 |
1408 |
1572 |
1617 |
3701 |
− |
3750 |
|
837 |
1208 |
1418 |
1584 |
1639 |
3751 |
− |
3800 |
|
843 |
1216 |
1428 |
1595 |
1661 |
3801 |
− |
3850 |
|
849 |
1225 |
1438 |
1606 |
1683 |
3851 |
− |
3900 |
|
855 |
1233 |
1447 |
1616 |
1705 |
3901 |
− |
3950 |
|
861 |
1242 |
1457 |
1627 |
1727 |
3951 |
− |
4000 |
|
867 |
1250 |
1466 |
1638 |
1749 |
4001 |
− |
4050 |
|
874 |
1259 |
1476 |
1649 |
1771 |
4051 |
− |
4100 |
|
880 |
1267 |
1486 |
1659 |
1793 |
4101 |
− |
4150 |
|
886 |
1276 |
1495 |
1670 |
1815 |
4151 |
− |
4200 |
|
892 |
1284 |
1505 |
1681 |
1837 |
4201 |
− |
4250 |
|
898 |
1292 |
1514 |
1691 |
1859 |
4251 |
− |
4300 |
|
902 |
1297 |
1518 |
1695 |
1865 |
4301 |
− |
4350 |
|
905 |
1301 |
1522 |
1700 |
1870 |
4351 |
− |
4400 |
|
909 |
1305 |
1526 |
1704 |
1875 |
4401 |
− |
4450 |
|
912 |
1310 |
1530 |
1709 |
1880 |
4451 |
− |
4500 |
|
916 |
1314 |
1534 |
1714 |
1885 |
4501 |
− |
4550 |
|
919 |
1318 |
1538 |
1718 |
1890 |
4551 |
− |
4600 |
|
923 |
1323 |
1542 |
1723 |
1895 |
4601 |
− |
4650 |
|
926 |
1327 |
1546 |
1727 |
1900 |
4651 |
− |
4700 |
|
930 |
1332 |
1551 |
1732 |
1906 |
4701 |
− |
4750 |
|
935 |
1338 |
1558 |
1740 |
1914 |
4751 |
− |
4800 |
|
939 |
1344 |
1565 |
1749 |
1923 |
4801 |
− |
4850 |
|
944 |
1351 |
1573 |
1757 |
1932 |
4851 |
− |
4900 |
|
948 |
1357 |
1580 |
1765 |
1941 |
4901 |
− |
4950 |
|
953 |
1364 |
1587 |
1773 |
1950 |
4951 |
− |
5000 |
|
958 |
1370 |
1594 |
1781 |
1959 |
5001 |
− |
5050 |
|
962 |
1376 |
1602 |
1789 |
1968 |
5051 |
− |
5100 |
|
967 |
1383 |
1609 |
1797 |
1977 |
5101 |
− |
5150 |
|
971 |
1389 |
1616 |
1805 |
1986 |
5151 |
− |
5200 |
|
976 |
1395 |
1623 |
1813 |
1995 |
5201 |
− |
5250 |
|
981 |
1402 |
1631 |
1822 |
2004 |
5251 |
− |
5300 |
|
985 |
1408 |
1638 |
1830 |
2013 |
5301 |
− |
5350 |
|
990 |
1415 |
1645 |
1838 |
2022 |
5351 |
− |
5400 |
|
995 |
1422 |
1653 |
1847 |
2031 |
5401 |
− |
5450 |
|
1000 |
1429 |
1661 |
1856 |
2041 |
5451 |
− |
5500 |
|
1006 |
1436 |
1669 |
1865 |
2051 |
5501 |
− |
5550 |
|
1011 |
1444 |
1678 |
1874 |
2061 |
5551 |
− |
5600 |
|
1016 |
1451 |
1686 |
1883 |
2071 |
5601 |
− |
5650 |
|
1022 |
1458 |
1694 |
1892 |
2081 |
5651 |
− |
5700 |
|
1027 |
1465 |
1702 |
1901 |
2091 |
5701 |
− |
5750 |
|
1032 |
1473 |
1710 |
1910 |
2101 |
5751 |
− |
5800 |
|
1038 |
1480 |
1718 |
1919 |
2111 |
5801 |
− |
5850 |
|
1043 |
1487 |
1726 |
1928 |
2121 |
5851 |
− |
5900 |
|
1048 |
1495 |
1734 |
1937 |
2131 |
5901 |
− |
5950 |
|
1054 |
1502 |
1742 |
1946 |
2141 |
5951 |
− |
6000 |
|
1059 |
1509 |
1750 |
1955 |
2151 |
6001 |
− |
6050 |
|
1064 |
1516 |
1759 |
1964 |
2161 |
6051 |
− |
6100 |
|
1069 |
1524 |
1767 |
1974 |
2171 |
6101 |
− |
6150 |
|
1074 |
1531 |
1776 |
1983 |
2182 |
6151 |
− |
6200 |
|
1079 |
1538 |
1784 |
1993 |
2192 |
6201 |
− |
6250 |
|
1084 |
1545 |
1793 |
2002 |
2202 |
6251 |
− |
6300 |
|
1090 |
1553 |
1801 |
2012 |
2213 |
6301 |
− |
6350 |
|
1095 |
1560 |
1809 |
2021 |
2223 |
6351 |
− |
6400 |
|
1100 |
1567 |
1818 |
2031 |
2234 |
6401 |
− |
6450 |
|
1105 |
1574 |
1826 |
2040 |
2244 |
6451 |
− |
6500 |
|
1110 |
1582 |
1835 |
2049 |
2254 |
6501 |
− |
6550 |
|
1115 |
1589 |
1843 |
2059 |
2265 |
6551 |
− |
6600 |
|
1120 |
1596 |
1852 |
2068 |
2275 |
6601 |
− |
6650 |
|
1125 |
1603 |
1860 |
2078 |
2286 |
6651 |
− |
6700 |
|
1130 |
1611 |
1868 |
2087 |
2296 |
6701 |
− |
6750 |
|
1135 |
1618 |
1876 |
2096 |
2305 |
6751 |
− |
6800 |
|
1140 |
1625 |
1884 |
2104 |
2315 |
6801 |
− |
6850 |
|
1145 |
1631 |
1892 |
2113 |
2324 |
6851 |
− |
6900 |
|
1150 |
1638 |
1900 |
2122 |
2334 |
6901 |
− |
6950 |
|
1155 |
1645 |
1907 |
2130 |
2343 |
6951 |
− |
7000 |
|
1160 |
1652 |
1915 |
2139 |
2353 |
7001 |
− |
7050 |
|
1166 |
1659 |
1923 |
2148 |
2363 |
7051 |
− |
7100 |
|
1171 |
1666 |
1931 |
2156 |
2372 |
7101 |
− |
7150 |
|
1176 |
1673 |
1938 |
2165 |
2382 |
7151 |
− |
7200 |
|
1181 |
1680 |
1946 |
2174 |
2391 |
7201 |
− |
7250 |
|
1186 |
1687 |
1954 |
2182 |
2401 |
7251 |
− |
7300 |
|
1191 |
1694 |
1962 |
2191 |
2410 |
7301 |
− |
7350 |
|
1196 |
1701 |
1969 |
2200 |
2420 |
7351 |
− |
7400 |
|
1201 |
1708 |
1977 |
2208 |
2429 |
7401 |
− |
7450 |
|
1206 |
1715 |
1985 |
2217 |
2439 |
7451 |
− |
7500 |
|
1211 |
1721 |
1993 |
2226 |
2448 |
7501 |
− |
7550 |
|
1216 |
1728 |
2000 |
2234 |
2458 |
7551 |
− |
7600 |
|
1221 |
1736 |
2009 |
2244 |
2468 |
7601 |
− |
7650 |
|
1226 |
1743 |
2017 |
2253 |
2479 |
7651 |
− |
7700 |
|
1231 |
1750 |
2026 |
2263 |
2490 |
7701 |
− |
7750 |
|
1236 |
1758 |
2035 |
2273 |
2500 |
7751 |
− |
7800 |
|
1241 |
1765 |
2044 |
2283 |
2511 |
7801 |
− |
7850 |
|
1246 |
1772 |
2052 |
2293 |
2522 |
7851 |
− |
7900 |
|
1251 |
1780 |
2061 |
2302 |
2533 |
7901 |
− |
7950 |
|
1256 |
1787 |
2070 |
2312 |
2543 |
7951 |
− |
8000 |
|
1262 |
1795 |
2079 |
2322 |
2554 |
8001 |
− |
8050 |
|
1267 |
1802 |
2087 |
2332 |
2565 |
8051 |
− |
8100 |
|
1272 |
1809 |
2096 |
2341 |
2576 |
8101 |
− |
8150 |
|
1277 |
1817 |
2105 |
2351 |
2586 |
8151 |
− |
8200 |
|
1282 |
1824 |
2114 |
2361 |
2597 |
8201 |
− |
8250 |
|
1287 |
1832 |
2122 |
2371 |
2608 |
8251 |
− |
8300 |
|
1292 |
1839 |
2131 |
2381 |
2619 |
8301 |
− |
8350 |
|
1297 |
1846 |
2140 |
2390 |
2629 |
8351 |
− |
8400 |
|
1302 |
1854 |
2149 |
2400 |
2640 |
8401 |
− |
8450 |
|
1307 |
1861 |
2158 |
2410 |
2651 |
8451 |
− |
8500 |
|
1311 |
1866 |
2163 |
2416 |
2658 |
8501 |
− |
8550 |
|
1313 |
1870 |
2167 |
2421 |
2663 |
8551 |
− |
8600 |
|
1316 |
1873 |
2171 |
2425 |
2668 |
8601 |
− |
8650 |
|
1318 |
1877 |
2175 |
2430 |
2673 |
8651 |
− |
8700 |
|
1321 |
1880 |
2179 |
2434 |
2678 |
8701 |
− |
8750 |
|
1324 |
1884 |
2183 |
2439 |
2682 |
8751 |
− |
8800 |
|
1326 |
1888 |
2187 |
2443 |
2687 |
8801 |
− |
8850 |
|
1329 |
1891 |
2191 |
2448 |
2692 |
8851 |
− |
8900 |
|
1331 |
1895 |
2195 |
2452 |
2697 |
8901 |
− |
8950 |
|
1334 |
1898 |
2199 |
2457 |
2702 |
8951 |
− |
9000 |
|
1337 |
1902 |
2203 |
2461 |
2707 |
9001 |
− |
9050 |
|
1339 |
1906 |
2207 |
2466 |
2712 |
9051 |
− |
9100 |
|
1342 |
1909 |
2211 |
2470 |
2717 |
9101 |
− |
9150 |
|
1344 |
1913 |
2215 |
2475 |
2722 |
9151 |
− |
9200 |
|
1347 |
1916 |
2219 |
2479 |
2727 |
9201 |
− |
9250 |
|
1349 |
1920 |
2223 |
2484 |
2732 |
9251 |
− |
9300 |
|
1352 |
1923 |
2227 |
2488 |
2737 |
9301 |
− |
9350 |
|
1355 |
1927 |
2231 |
2493 |
2742 |
9351 |
− |
9400 |
|
1359 |
1933 |
2238 |
2499 |
2749 |
9401 |
− |
9450 |
|
1363 |
1938 |
2244 |
2507 |
2757 |
9451 |
− |
9500 |
|
1367 |
1944 |
2251 |
2514 |
2765 |
9501 |
− |
9550 |
|
1372 |
1950 |
2257 |
2521 |
2773 |
9551 |
− |
9600 |
|
1376 |
1956 |
2263 |
2528 |
2781 |
9601 |
− |
9650 |
|
1380 |
1962 |
2270 |
2535 |
2789 |
9651 |
− |
9700 |
|
1385 |
1968 |
2276 |
2543 |
2797 |
9701 |
− |
9750 |
|
1389 |
1973 |
2283 |
2550 |
2805 |
9751 |
− |
9800 |
|
1393 |
1979 |
2289 |
2557 |
2813 |
9801 |
− |
9850 |
|
1397 |
1985 |
2296 |
2564 |
2821 |
9851 |
− |
9900 |
|
1402 |
1991 |
2302 |
2571 |
2829 |
9901 |
− |
9950 |
|
1406 |
1997 |
2309 |
2579 |
2836 |
9951 |
− |
10000 |
|
1410 |
2002 |
2315 |
2586 |
2844 |
10001 |
− |
10050 |
|
1415 |
2008 |
2321 |
2593 |
2852 |
10051 |
− |
10100 |
|
1419 |
2014 |
2328 |
2600 |
2860 |
10101 |
− |
10150 |
|
1423 |
2020 |
2334 |
2607 |
2868 |
10151 |
− |
10200 |
|
1428 |
2026 |
2341 |
2615 |
2876 |
10201 |
− |
10250 |
|
1432 |
2031 |
2347 |
2622 |
2884 |
10251 |
− |
10300 |
|
1436 |
2037 |
2354 |
2629 |
2892 |
10301 |
− |
10350 |
|
1440 |
2043 |
2360 |
2636 |
2900 |
10351 |
− |
10400 |
|
1445 |
2049 |
2366 |
2643 |
2908 |
10401 |
− |
10450 |
|
1449 |
2055 |
2373 |
2651 |
2916 |
10451 |
− |
10500 |
|
1454 |
2061 |
2380 |
2659 |
2925 |
10501 |
− |
10550 |
|
1458 |
2068 |
2388 |
2668 |
2934 |
10551 |
− |
10600 |
|
1463 |
2075 |
2396 |
2676 |
2944 |
10601 |
− |
10650 |
|
1468 |
2081 |
2404 |
2685 |
2953 |
10651 |
− |
10700 |
|
1473 |
2088 |
2412 |
2694 |
2963 |
10701 |
− |
10750 |
|
1477 |
2095 |
2419 |
2702 |
2973 |
10751 |
− |
10800 |
|
1482 |
2102 |
2427 |
2711 |
2982 |
10801 |
− |
10850 |
|
1487 |
2108 |
2435 |
2720 |
2992 |
10851 |
− |
10900 |
|
1492 |
2115 |
2443 |
2729 |
3001 |
10901 |
− |
10950 |
|
1496 |
2122 |
2451 |
2737 |
3011 |
10951 |
− |
11000 |
|
1501 |
2129 |
2458 |
2746 |
3021 |
11001 |
− |
11050 |
|
1506 |
2135 |
2466 |
2755 |
3030 |
11051 |
− |
11100 |
|
1511 |
2142 |
2474 |
2763 |
3040 |
11101 |
− |
11150 |
|
1515 |
2149 |
2482 |
2772 |
3049 |
11151 |
− |
11200 |
|
1520 |
2156 |
2490 |
2781 |
3059 |
11201 |
− |
11250 |
|
1525 |
2162 |
2497 |
2790 |
3069 |
11251 |
− |
11300 |
|
1530 |
2169 |
2505 |
2798 |
3078 |
11301 |
− |
11350 |
|
1534 |
2176 |
2513 |
2807 |
3088 |
11351 |
− |
11400 |
|
1539 |
2183 |
2521 |
2816 |
3097 |
11401 |
− |
11450 |
|
1544 |
2189 |
2529 |
2824 |
3107 |
11451 |
− |
11500 |
|
1549 |
2196 |
2536 |
2833 |
3116 |
11501 |
− |
11550 |
|
1553 |
2203 |
2544 |
2842 |
3126 |
11551 |
− |
11600 |
|
1558 |
2210 |
2552 |
2851 |
3136 |
11601 |
− |
11650 |
|
1563 |
2216 |
2560 |
2859 |
3145 |
11651 |
− |
11700 |
|
1568 |
2223 |
2568 |
2868 |
3155 |
11701 |
− |
11750 |
|
1572 |
2230 |
2575 |
2877 |
3164 |
11751 |
− |
11800 |
|
1577 |
2237 |
2583 |
2885 |
3174 |
11801 |
− |
11850 |
|
1582 |
2243 |
2591 |
2894 |
3184 |
11851 |
− |
11900 |
|
1587 |
2250 |
2599 |
2903 |
3193 |
11901 |
− |
11950 |
|
1591 |
2257 |
2607 |
2912 |
3203 |
11951 |
− |
12000 |
|
1596 |
2264 |
2614 |
2920 |
3212 |
12001 |
− |
12050 |
|
1601 |
2270 |
2622 |
2929 |
3222 |
12051 |
− |
12100 |
|
1606 |
2277 |
2630 |
2938 |
3232 |
12101 |
− |
12150 |
|
1610 |
2284 |
2638 |
2947 |
3241 |
12151 |
− |
12200 |
|
1615 |
2291 |
2646 |
2955 |
3251 |
12201 |
− |
12250 |
|
1620 |
2297 |
2653 |
2964 |
3260 |
12251 |
− |
12300 |
|
1623 |
2302 |
2659 |
2970 |
3267 |
12301 |
− |
12350 |
|
1627 |
2307 |
2664 |
2976 |
3273 |
12351 |
− |
12400 |
|
1630 |
2312 |
2670 |
2982 |
3280 |
12401 |
− |
12450 |
|
1634 |
2317 |
2675 |
2988 |
3287 |
12451 |
− |
12500 |
|
1637 |
2322 |
2681 |
2994 |
3294 |
12501 |
− |
12550 |
|
1641 |
2326 |
2686 |
3000 |
3301 |
12551 |
− |
12600 |
|
1644 |
2331 |
2692 |
3007 |
3307 |
12601 |
− |
12650 |
|
1648 |
2336 |
2697 |
3013 |
3314 |
12651 |
− |
12700 |
|
1652 |
2341 |
2703 |
3019 |
3321 |
12701 |
− |
12750 |
|
1655 |
2346 |
2708 |
3025 |
3328 |
12751 |
− |
12800 |
|
1659 |
2351 |
2714 |
3031 |
3334 |
12801 |
− |
12850 |
|
1662 |
2356 |
2719 |
3037 |
3341 |
12851 |
− |
12900 |
|
1666 |
2361 |
2725 |
3044 |
3348 |
12901 |
− |
12950 |
|
1669 |
2366 |
2730 |
3050 |
3355 |
12951 |
− |
13000 |
|
1673 |
2371 |
2736 |
3056 |
3361 |
13001 |
− |
13050 |
|
1676 |
2376 |
2741 |
3062 |
3368 |
13051 |
− |
13100 |
|
1680 |
2380 |
2747 |
3068 |
3375 |
13101 |
− |
13150 |
|
1683 |
2385 |
2752 |
3074 |
3382 |
13151 |
− |
13200 |
|
1687 |
2390 |
2758 |
3081 |
3389 |
13201 |
− |
13250 |
|
1691 |
2395 |
2763 |
3087 |
3395 |
13251 |
− |
13300 |
|
1694 |
2400 |
2769 |
3093 |
3402 |
13301 |
− |
13350 |
|
1698 |
2405 |
2774 |
3099 |
3409 |
13351 |
− |
13400 |
|
1701 |
2410 |
2780 |
3105 |
3416 |
13401 |
− |
13450 |
|
1705 |
2415 |
2785 |
3111 |
3422 |
13451 |
− |
13500 |
|
1708 |
2420 |
2791 |
3117 |
3429 |
13501 |
− |
13550 |
|
1712 |
2425 |
2796 |
3124 |
3436 |
13551 |
− |
13600 |
|
1715 |
2429 |
2802 |
3130 |
3443 |
13601 |
− |
13650 |
|
1719 |
2434 |
2807 |
3136 |
3450 |
13651 |
− |
13700 |
|
1723 |
2439 |
2813 |
3142 |
3456 |
13701 |
− |
13750 |
|
1726 |
2444 |
2818 |
3148 |
3463 |
13751 |
− |
13800 |
|
1730 |
2449 |
2824 |
3154 |
3470 |
13801 |
− |
13850 |
|
1733 |
2454 |
2830 |
3161 |
3477 |
13851 |
− |
13900 |
|
1737 |
2459 |
2835 |
3167 |
3483 |
13901 |
− |
13950 |
|
1740 |
2464 |
2841 |
3173 |
3490 |
13951 |
− |
14000 |
|
1744 |
2469 |
2846 |
3179 |
3497 |
14001 |
− |
14050 |
|
1747 |
2474 |
2852 |
3185 |
3504 |
14051 |
− |
14100 |
|
1751 |
2479 |
2857 |
3191 |
3510 |
14101 |
− |
14150 |
|
1755 |
2483 |
2863 |
3198 |
3517 |
14151 |
− |
14200 |
|
1758 |
2488 |
2868 |
3204 |
3524 |
14201 |
− |
14250 |
|
1762 |
2493 |
2874 |
3210 |
3531 |
14251 |
− |
14300 |
|
1765 |
2498 |
2879 |
3216 |
3538 |
14301 |
− |
14350 |
|
1769 |
2503 |
2885 |
3222 |
3544 |
14351 |
− |
14400 |
|
1772 |
2508 |
2890 |
3228 |
3551 |
14401 |
− |
14450 |
|
1776 |
2513 |
2896 |
3234 |
3558 |
14451 |
− |
14500 |
|
1779 |
2518 |
2901 |
3241 |
3565 |
14501 |
− |
14550 |
|
1783 |
2523 |
2907 |
3247 |
3571 |
14551 |
− |
14600 |
|
1786 |
2528 |
2912 |
3253 |
3578 |
14601 |
− |
14650 |
|
1790 |
2532 |
2918 |
3259 |
3585 |
14651 |
− |
14700 |
|
1794 |
2537 |
2923 |
3265 |
3592 |
14701 |
− |
14750 |
|
1797 |
2542 |
2929 |
3271 |
3599 |
14751 |
− |
14800 |
|
1801 |
2547 |
2934 |
3278 |
3605 |
14801 |
− |
14850 |
|
1804 |
2552 |
2940 |
3284 |
3612 |
14851 |
− |
14900 |
|
1808 |
2557 |
2945 |
3290 |
3619 |
14901 |
− |
14950 |
|
1811 |
2562 |
2951 |
3296 |
3626 |
14951 |
− |
15000 |
|
1815 |
2567 |
2956 |
3302 |
3632 |
15001 |
− |
15050 |
|
1818 |
2572 |
2962 |
3308 |
3639 |
15051 |
− |
15100 |
|
1822 |
2577 |
2967 |
3315 |
3646 |
15101 |
− |
15150 |
|
1826 |
2582 |
2973 |
3321 |
3653 |
15151 |
− |
15200 |
|
1829 |
2586 |
2978 |
3327 |
3659 |
15201 |
− |
15250 |
|
1833 |
2591 |
2984 |
3333 |
3666 |
15251 |
− |
15300 |
|
1836 |
2596 |
2989 |
3339 |
3673 |
15301 |
− |
15350 |
|
1840 |
2601 |
2995 |
3345 |
3680 |
15351 |
− |
15400 |
|
1843 |
2606 |
3000 |
3351 |
3687 |
15401 |
− |
15450 |
|
1847 |
2611 |
3006 |
3358 |
3693 |
15451 |
− |
15500 |
|
1850 |
2616 |
3011 |
3364 |
3700 |
15501 |
− |
15550 |
|
1854 |
2621 |
3017 |
3370 |
3707 |
15551 |
− |
15600 |
|
1858 |
2626 |
3022 |
3376 |
3714 |
15601 |
− |
15650 |
|
1861 |
2631 |
3028 |
3382 |
3720 |
15651 |
− |
15700 |
|
1865 |
2635 |
3033 |
3388 |
3727 |
15701 |
− |
15750 |
|
1868 |
2640 |
3039 |
3395 |
3734 |
15751 |
− |
15800 |
|
1872 |
2645 |
3044 |
3401 |
3741 |
15801 |
− |
15850 |
|
1875 |
2650 |
3050 |
3407 |
3748 |
15851 |
− |
15900 |
|
1879 |
2655 |
3056 |
3413 |
3754 |
15901 |
− |
15950 |
|
1882 |
2660 |
3061 |
3419 |
3761 |
15951 |
− |
16000 |
|
1886 |
2665 |
3067 |
3425 |
3768 |
16001 |
− |
16050 |
|
1889 |
2670 |
3072 |
3431 |
3775 |
16051 |
− |
16100 |
|
1893 |
2675 |
3078 |
3438 |
3781 |
16101 |
− |
16150 |
|
1897 |
2680 |
3083 |
3444 |
3788 |
16151 |
− |
16200 |
|
1900 |
2684 |
3089 |
3450 |
3795 |
16201 |
− |
16250 |
|
1904 |
2689 |
3094 |
3456 |
3802 |
16251 |
− |
16300 |
|
1907 |
2694 |
3100 |
3462 |
3808 |
16301 |
− |
16350 |
|
1911 |
2699 |
3105 |
3468 |
3815 |
16351 |
− |
16400 |
|
1914 |
2704 |
3111 |
3475 |
3822 |
16401 |
− |
16450 |
|
1918 |
2709 |
3116 |
3481 |
3829 |
16451 |
− |
16500 |
|
1921 |
2714 |
3122 |
3487 |
3836 |
16501 |
− |
16550 |
|
1925 |
2719 |
3127 |
3493 |
3842 |
16551 |
− |
16600 |
|
1929 |
2724 |
3133 |
3499 |
3849 |
16601 |
− |
16650 |
|
1932 |
2729 |
3138 |
3505 |
3856 |
16651 |
− |
16700 |
|
1936 |
2734 |
3144 |
3512 |
3863 |
16701 |
− |
16750 |
|
1939 |
2738 |
3149 |
3518 |
3869 |
16751 |
− |
16800 |
|
1943 |
2743 |
3155 |
3524 |
3876 |
16801 |
− |
16850 |
|
1946 |
2748 |
3160 |
3530 |
3883 |
16851 |
− |
16900 |
|
1950 |
2753 |
3166 |
3536 |
3890 |
16901 |
− |
16950 |
|
1953 |
2758 |
3171 |
3542 |
3897 |
16951 |
− |
17000 |
|
1957 |
2763 |
3177 |
3548 |
3903 |
17001 |
− |
17050 |
|
1961 |
2768 |
3182 |
3555 |
3910 |
17051 |
− |
17100 |
|
1964 |
2773 |
3188 |
3561 |
3917 |
17101 |
− |
17150 |
|
1968 |
2778 |
3193 |
3567 |
3924 |
17151 |
− |
17200 |
|
1971 |
2783 |
3199 |
3573 |
3930 |
17201 |
− |
17250 |
|
1975 |
2787 |
3204 |
3579 |
3937 |
17251 |
− |
17300 |
|
1978 |
2792 |
3210 |
3585 |
3944 |
17301 |
− |
17350 |
|
1982 |
2797 |
3215 |
3592 |
3951 |
17351 |
− |
17400 |
|
1985 |
2802 |
3221 |
3598 |
3957 |
17401 |
− |
17450 |
|
1989 |
2807 |
3226 |
3604 |
3964 |
17451 |
− |
17500 |
|
1992 |
2812 |
3232 |
3610 |
3971 |
17501 |
− |
17550 |
|
1996 |
2817 |
3237 |
3616 |
3978 |
17551 |
− |
17600 |
|
2000 |
2822 |
3243 |
3622 |
3985 |
17601 |
− |
17650 |
|
2003 |
2827 |
3248 |
3629 |
3991 |
17651 |
− |
17700 |
|
2007 |
2832 |
3254 |
3635 |
3998 |
17701 |
− |
17750 |
|
2010 |
2837 |
3259 |
3641 |
4005 |
17751 |
− |
17800 |
|
2014 |
2841 |
3265 |
3647 |
4012 |
17801 |
− |
17850 |
|
2017 |
2846 |
3270 |
3653 |
4018 |
17851 |
− |
17900 |
|
2021 |
2851 |
3276 |
3659 |
4025 |
17901 |
− |
17950 |
|
2024 |
2856 |
3282 |
3665 |
4032 |
17951 |
− |
18000 |
|
2028 |
2861 |
3287 |
3672 |
4039 |
18001 |
− |
18050 |
|
2032 |
2866 |
3293 |
3678 |
4046 |
18051 |
− |
18100 |
|
2035 |
2871 |
3298 |
3684 |
4052 |
18101 |
− |
18150 |
|
2039 |
2876 |
3304 |
3690 |
4059 |
18151 |
− |
18200 |
|
2042 |
2881 |
3309 |
3696 |
4066 |
18201 |
− |
18250 |
|
2046 |
2886 |
3315 |
3702 |
4073 |
18251 |
− |
18300 |
|
2049 |
2890 |
3320 |
3709 |
4079 |
18301 |
− |
18350 |
|
2053 |
2895 |
3326 |
3715 |
4086 |
18351 |
− |
18400 |
|
2056 |
2900 |
3331 |
3721 |
4093 |
18401 |
− |
18450 |
|
2060 |
2905 |
3337 |
3727 |
4100 |
18451 |
− |
18500 |
|
2063 |
2910 |
3342 |
3733 |
4106 |
18501 |
− |
18550 |
|
2067 |
2915 |
3348 |
3739 |
4113 |
18551 |
− |
18600 |
|
2071 |
2920 |
3353 |
3745 |
4120 |
18601 |
− |
18650 |
|
2074 |
2925 |
3359 |
3752 |
4127 |
18651 |
− |
18700 |
|
2078 |
2930 |
3364 |
3758 |
4134 |
18701 |
− |
18750 |
|
2081 |
2935 |
3370 |
3764 |
4140 |
18751 |
− |
18800 |
|
2085 |
2939 |
3375 |
3770 |
4147 |
18801 |
− |
18850 |
|
2088 |
2944 |
3381 |
3776 |
4154 |
18851 |
− |
18900 |
|
2092 |
2949 |
3386 |
3782 |
4161 |
18901 |
− |
18950 |
|
2095 |
2954 |
3392 |
3789 |
4167 |
18951 |
− |
19000 |
|
2099 |
2959 |
3397 |
3795 |
4174 |
19001 |
− |
19050 |
|
2103 |
2964 |
3403 |
3801 |
4181 |
19051 |
− |
19100 |
|
2106 |
2969 |
3408 |
3807 |
4188 |
19101 |
− |
19150 |
|
2110 |
2974 |
3414 |
3813 |
4195 |
19151 |
− |
19200 |
|
2113 |
2979 |
3419 |
3819 |
4201 |
19201 |
− |
19250 |
|
2117 |
2984 |
3425 |
3826 |
4208 |
19251 |
− |
19300 |
|
2120 |
2989 |
3430 |
3832 |
4215 |
19301 |
− |
19350 |
|
2124 |
2993 |
3436 |
3838 |
4222 |
19351 |
− |
19400 |
|
2127 |
2998 |
3441 |
3844 |
4228 |
19401 |
− |
19450 |
|
2131 |
3003 |
3447 |
3850 |
4235 |
19451 |
− |
19500 |
|
2135 |
3008 |
3452 |
3856 |
4242 |
19501 |
− |
19550 |
|
2138 |
3013 |
3458 |
3862 |
4249 |
19551 |
− |
19600 |
|
2142 |
3018 |
3463 |
3869 |
4255 |
19601 |
− |
19650 |
|
2145 |
3023 |
3469 |
3875 |
4262 |
19651 |
− |
19700 |
|
2149 |
3028 |
3474 |
3881 |
4269 |
19701 |
− |
19750 |
|
2152 |
3033 |
3480 |
3887 |
4276 |
19751 |
− |
19800 |
|
2156 |
3038 |
3485 |
3893 |
4283 |
19801 |
− |
19850 |
|
2159 |
3042 |
3491 |
3899 |
4289 |
19851 |
− |
19900 |
|
2164 |
3048 |
3498 |
3907 |
4298 |
19901 |
− |
19950 |
|
2169 |
3056 |
3506 |
3917 |
4308 |
19951 |
− |
20000 |
|
2174 |
3064 |
3515 |
3927 |
4319 |