Method of calculation. To compute the guidelines amount of child support, first

compute the adjusted net monthly income, then proceed to either the Basic Method of Child Support grid in rule 9.14(2) or the Joint (Equally Shared) Physical Care Method of Child Support Calculation grid in rule 9.14(3), 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. December 2025 CHILD SUPPORT GUIDELINES Ch 9, p.9 9.14(1) Adjusted net monthly income calculation. The steps to arrive at the adjusted net monthly income are shown below in the Adjusted Net Monthly Income Calculation grid. Ch 9, p.10 CHILD SUPPORT GUIDELINES December 2025 9.14(2) Basic method of child support calculation. The steps of a basic child support calculation are shown below in the Basic Method of Child Support Calculation grid. December 2025 CHILD SUPPORT GUIDELINES Ch 9, p.11 9.14(3) Joint physical care. a. In cases of court-ordered joint (equally shared) physical care, child support is calculated as shown below in the Joint (Equally Shared) Physical Care Method of Child Support Calculation grid. b. Offsetting each parent’s guidelines amount of child support is a method of payment of each parent’s guidelines amount of child support and the net difference is paid by the party with the higher child support obligation unless variance is warranted under rule 9.11. c. 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. Ch 9, p.12 CHILD SUPPORT GUIDELINES December 2025 9.14(4) Split or divided physical care. In the cases of court-ordered split or divided physical care, child support is 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 party with the higher child support obligation pays the net difference unless variance is warranted under rule 9.11. 9.14(5) Health insurance premium. In calculating child support, the allowable child(ren)’s portion of the health insurance premium is prorated between the parents and used to adjust the basic support obligation as provided in this rule. a. This subrule applies if the parent is ordered to provide health insurance for the child(ren) in the pending action and it is either deducted from wages of the parent or stepparent or paid by the parent or stepparent. b. The allowable child(ren)’s portion of the health insurance premium will be calculated as follows: (1) For a health benefit plan covering multiple individuals, including the child(ren) in the pending action, the allowable child(ren)’s portion is the amount of the premium cost for such coverage to the parent or stepparent that is in excess of the premium cost for single coverage, divided by the number of individuals enrolled in the health benefit plan, excluding the person providing the insurance, and then multiplied by the number of children who are the subject of the pending action. (2) For a health benefit plan covering only the child(ren) in the pending action, the entire premium will be used as the allowable child(ren)’s portion of the health insurance premium. c. However, a health insurance premium is not prorated and used to adjust the basic support obligation if the basic support obligation is in low-income (shaded) Area A of the schedule in