The 2020 iteration of the Kansas Child Support Guidelines adopted a couple of new twists on maintenance.
First, is the factor of when the maintenance order was entered — before or after January 1, 2019. If the order was prior to 1/1/19, the maintenance paid is a deductible expense to the payor; taxable as Income to the recipient. Otherwise, it is neither deductible nor taxable.
Second, the Guidelines now provide for adjusting the amount of the maintenance by a percentage representing the marginal tax rate of each party (as to their side of the transaction) or a flat 25% by agreement.
Then, when you enter a maintenance amount, say $100, the program will increase the amount by the “marginal rate” adjustment (say 22% for Dad; 19% for Mom) and deduct $122 from Dad’s child support income while adding $119 to Mom’s CSI.