Guidelines method for computing taxes. For purposes of computing the taxes to be

deducted from a parent’s gross income, the following uniform rules apply: 9.6(1) An unmarried parent is assigned either single or head of household filing status. Head of household filing status is assigned if a parent is the custodial parent of one or more of the mutual children of the parents. December 2025 CHILD SUPPORT GUIDELINES Ch 9, p.3 9.6(2) A married parent is assigned married filing separate status, except that a married parent will be treated as an unmarried parent under rule 9.6(1) or 9.6(3) when calculating temporary child support between parents married to each other. 9.6(3) If the parents have joint (equally shared) physical care of their mutual children, an unmarried parent is assigned head of household filing status and a married parent is 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) must be used. 9.6(5) Each parent is assigned one personal exemption for the parent. The custodial parent is 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 are assigned according to the order or decree establishing the joint or split care arrangement. 9.6(6) If a parent’s gross income under rule 9.5(1) is adjusted because of spousal support received or paid by the parent, applicable federal and state tax law determines whether those spousal support amounts are used to increase or decrease the parent’s taxable income for computing taxes under this rule. 9.6(7) If the amount of federal or state income tax, or both, actually paid by a parent differs substantially from the amount(s) determined by the guidelines 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 calculation by Child Support Services (CSS) as authorized by Iowa Code section 252B.7A. [Court Order September 23, 2004, effective November 1, 2004; March 9, 2009, effective July 1, 2009; May 9, 2013, effective July 1, 2013; November 16, 2018, effective January 1, 2019; September 3, 2021, effective January 1, 2022; June 30, 2023, effective July 1, 2023; September 29, 2025, effective January 1, 2026]