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C.R.S. § 14-10-115

Child support guidelines

Redline — December 22, 2020 → current.View current text →
Current — June 23, 2021
As of December 22, 2020
(I.5) For purposes of subsection (5)(a)(I)(Y) of this section, if the alimony or maintenance actually received by a parent is taxable income to that parent for federal income tax purposes, then the actual amount of alimony or maintenance received is included in that parent's gross income. If the alimony or maintenance actually received by a parent is not taxable income to that parent for federal income tax purposes, then the amount of alimony or maintenance that is included in that parent's gross income is the amount of alimony or maintenance received by that parent multiplied by 1.25.
(I.5) For purposes of subsection (5)(a)(I)(Y) of this section, if the alimony or maintenance actually received by a parent is taxable income to that parent for federal income tax purposes, then the actual amount of alimony or maintenance received is included in that parent’s gross income. If the alimony or maintenance actually received by a parent is not taxable income to that parent for federal income tax purposes, then the amount of alimony or maintenance that is included in that parent’s gross income is the amount of alimony or maintenance received by that parent multiplied by 1.25.
(I.5) If the court or delegate child support enforcement unit imputes income pursuant to this subsection (5), the provisions of subsection (5)(b.5) of this section apply.
(I.5) If the court or delegate child support enforcement unit imputes income pursuant to this subsection (5), the provisions of subsection (5)(b.5) of this section apply.
(A) A parent who is physically or mentally incapacitated;
(A) A parent who is physically or mentally incapacitated;
(B) A parent who is caring for a child under the age of twenty-four months for whom the parents owe a joint legal responsibility; or
(B) A parent who is caring for a child under the age of twenty-four months for whom the parents owe a joint legal responsibility; or
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Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.