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These thresholds are based upon the standard deduction for head-of-household, dependent exemp- tions, and the intricate application of the child care tax credit. While these will hold true in most cases, judges can always review child care costs with the actual credit method, below. The maximum amounts for the tax credits that can be subtracted from actual or allowed day care are based on the maximum qualifying child care expense according to federal and state tax code. The other method would be to take the actual costs and subtract the actual value of the federal and state tax credit such as determined by the last filed IRS Form 2441 and SC 1040, Line 11. This adjusted amount would then be entered on line 6.c. 15. Computation of Child Support The court can determine a total child support obligation by adding the basic child support obligation, health insurance premium (portion covering children), and work related child care costs. A. The total child support obligation is divided between the parents in proportion to their income. Each parent’s proportional share of combined adjusted gross income must be calculated. Compute the obligation of each parent by multiplying each parent’s share of income by the total child support obligation, and give the necessary credit for adjustments to the basic combined child support obligation. B. Although a monetary obligation is computed for each parent, the guidelines presume that the parent to whom support is owed will spend that parent’s share directly on the child in that parent’s custody. In cases of joint custody or split custody, where both parents have responsibility of the child for a substantial portion of the time, there are provisions for adjustments. HISTORY: Amended by State Register Volume 18, Issue No. 5, eff May 27, 1994; State Register Volume 23, Issue No. 3, eff March 26, 1999; State Register Volume 30, Issue No. 6, eff June 23, 2006; State Register Volume 38, Issue No. 3, eff March 28, 2014; SCSR 48–2 Doc. No. 5145, eff February 23, 2024. 114–4730. Unusual Custody Arrangements. A. Shared Parenting Arrangements When both parents are deemed fit, and other relevant logistical circumstances apply, active partic- ipation in the life of the child(ren) by the parent without custody should be encouraged in order to ensure the maximum involvement by both parents in the life of the child(ren). The amount of visitation, however, is left to the discretion of the judge in consideration of the various factors of the Children’s Code, as is the use of the calculation on Worksheet C. The court should consider each case individually before applying the adjustment to ensure that it does not produce a substantial negative effect on the child(ren)’s standard of living. For the purpose of this section, shared physical custody means that each parent has court-ordered visitation with the children overnight for more than 109 overnights each year (30%) and that both parents contribute to the expenses of the child(ren) in addition to the payment of child support. If a parent with shared physical custody does not exercise it as ordered by the court, the parent to whom support is owed may petition the court for a reversion to the level of support calculated under the guidelines without the shared parenting adjustment. The shared physical custody adjustment is an annual adjustment only and should not be used when the proportion of overnights exceeds 30% for a shorter period, e.g., a month. For example, child support is not abated during a month-long summer visitation. This adjustment should be applied without regard to legal custody of the child(ren). Legal custody refers to decision-making authority with respect to the child(ren). If the 109 overnights threshold is reached for shared physical custody, this adjustment may be applied even if one parent has sole legal custody. 1. Child support for cases with shared physical custody shall be calculated using Worksheet C. This worksheet should be used only for shared physical custody as defined above. 2. The basic child support obligation shall be multiplied by 1.5 to arrive at a shared custody basic child support obligation. The shared custody basic child support obligation is apportioned to each parent according to his or her income. In turn, a child support obligation is computed for each parent by multiplying that parent’s portion of the shared custody child support obligation by the percentage of time the child(ren) spend(s) with that parent. The respective basic child support obligations are then offset, with the parent owing more basic child support paying the difference