Supreme Court of Missouri
en banc
March 5, 2019
Effective March 5, 2019
Effective March 5, 2019
In re:
Adoption of a new paragraph I of the Comments for Line 12, entitled "Presumed child support amount," of the General Directions of Civil Procedure Form No. 14, entitled "Presumed Child Support Amount Calculation Worksheet," in order to address recently approved changes to the federal tax code upon income calculations of parents when determining a child support amount.
ORDER
1. It is ordered that effective March 5, 2019, paragraph I of the Comments for Line 12 of the General Directions pertaining to the Civil Procedure Form No. 14 shall read as follows:
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DIRECTIONS, COMMENTS FOR USE AND EXAMPLES FOR COMPLETION OF FORM NO. 14
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Line 12: Presumed child support amount
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I. COMMENT: The chart of presumed child support amounts and comments on use effective July 1, 2017 were based upon assumptions that relied in part on the federal tax code in place before January 1, 2018. In a proceeding to establish child support or modify an existing support order, the court or administrative agency may consider the impacts of the 2018 changes to the federal tax code upon the income of the parties in determining whether a deviation from the presumed support amount in appropriate.
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2. It is ordered that notice of this order be published in the Journal of The Missouri Bar.
3. It is ordered that this order be published in the South Western Reporter.
Day – to – Day
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ZEL M. FISCHER
Chief Justice
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ZEL M. FISCHER
Chief Justice