Family Matters

Navigating Child Care Expenses in Pennsylvania Child Support Cases

For many parents in Pennsylvania, child care costs are a consistent and significant portion of their monthly budget. Parents who are separated or divorced may, at first, be anxious about how those expenses will be covered moving forward and whether they are expected to use the base child support amount that they receive to cover these costs. Pennsylvania law, however, treats child care expenses separately from base child support. Rule 1910.16-6 of the Pennsylvania Child Support Guidelines defines child care expenses and governs how they should be treated by the trier-of-fact.

What is a child care expense?

For the purposes of child support, a trier-of-fact is required to allocate reasonable child care expenses paid by either party (both the individual who is paying child support and the individual receiving child support) which are necessary for either party to maintain their employment or to maintain education undertaken in the pursuit of income. If there is an argument made that a party who is not employed or enrolled in an educational program should be imputed an income, the trier-of-fact can also allocate hypothetical reasonable child care expenses between the parties. Essentially, this means that reasonable daycare costs and reasonable nanny and/or babysitter costs, all of which must be incurred for income generating purposes, would qualify as child care expenses.

How are the expenses divided?

All child care costs are divided in proportion to each party’s share of the parties’ total combined incomes. So in a hypothetical scenario where Parent A pays $500 per month in child care expenses and makes $50,000 per year and Parent B pays $1,000 per month in child care expenses and makes $100,000 per year, Parent A would be responsible for 33% of the total $1,500 per month in child care expenses and Parent B would be responsible for 67% of the total $1,500 per month in child care expenses. Notably, if one or both parties is receiving a child care subsidy through the Department of Human Services, the expense allocated between the parties is the amount that the party receiving the subsidy actually pays to the child care provider.

Do I need to show documentation?

Any party who wishes to allocate child care expenses is required to provide documentation, including receipts, invoices, bills, or other proof of payment, to the other party and/or the trier-of-fact. The documentation must be provided promptly and timely and if it is not provided timely, the trier-of-fact has the discretion to refuse to allocate the expense.

What about the Rule 1910.16-6 of the Pennsylvania Child Support Guidelines ?

If a party is eligible to receive the federal child care tax credit, their child care expenses shall be reduced by the trier of fact to reflect the available tax credit amount, regardless of whether the party actually claims the child care tax credit.

How are the child care expenses paid?

At the trier-of-fact’s discretion, child care expenses can be added to or offset against one party’s basic child support obligation, paid directly to the party incurring the expense, or paid directly to the provider.

If you are involved in a support action and have questions about childcare costs and support litigation, a conversation with an attorney can be helpful in navigating the process.

The information contained in this publication should not be construed as legal advice, is not a substitute for legal counsel, and should not be relied on as such. For legal advice or answers to specific questions, please contact one of our attorneys.