Guidelines Rule 9.14(5)(b)
Effective January 1, 2022, health insurance premium costs for other children, not in the pending case, when provided pursuant to court or administrative order or for QADs under 9.7 are an allowable deduction from income. The premium cost for the other children is one-half of the amount calculated for those other children utilizing the method specified in rule 9.14(5)(b).
Example Calculation
Divorce from Current Spouse - Husband has Child via Prior MarriageHusband is paying $6,000 to cover two kids plus the child from a prior marriage.
1. Is Husband under court or administrative order to provide coverage on the priors, or the prior child is a QADs under 9.7. If yes, continue. If no, stop. Rule 9.14(5)(b)
2. How many people, total, are covered? (Husband, 2 kids, and the child by the prior) Answer: 4
3. Subtract "1" from the results. Result is 3. (Doing so removes husband as he is providing the coverage).
4. Divide the cost of coverage ($6,000) by 3 (the number of people covered). The result is $2,000 per child.
5. Under the Jan. 1, 2022, revisions, husband may deduct half what it costs to cover the prior child. $2,000/2 = $1,000. (See Guidelines Rule 9.14(5)(b))
6. Indicate $1,000 as cost of health coverage in the "Other Deductions" screen "Medical Support" of Iowa Support Master. This is the amount husband may deduct. 7. Enter $4,000 in the health insurance screen as the cost to cover the 2 current children.
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