{"data":{"id":"us-ok/okla.-stat.-tit.-43-43-118c","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 43, § 43-118C","heading":"Deductions from gross income for qualified other","body":"children.\n\nA. Deductions for other children of either parent who are\n\nqualified under this section may be considered by the court for the\n\npurpose of reducing the gross income of the parent. Adjustments are\n\navailable for a child:\n\n1. Who is the biological, legal, or adopted child of the\n\nparent;\n\n2. Who was born prior to or after the child in the case under\n\nconsideration;\n\n3. Whom the parent is actually supporting; and\n\n4. Who is not before the court to set, modify, or enforce\n\nsupport in the case immediately under consideration.\n\nB. Children for whom support is being determined in the case\n\nunder consideration, stepchildren, and other minors in the home that\n\nthe parent has no legal obligation to support shall not be\n\nconsidered in the calculation of this deduction.\n\nC. If the court finds a parent has a parent-child relationship\n\nwith a child not before the court, the court may grant a deduction\n\nfor that child as set forth in subsection D of this section.\n\nD. Calculation of deduction for qualified other children.\n\n1. Out-of-home children.\n\na. To receive a deduction against gross income for child\n\nsupport provided pursuant to a court order for\n\nqualified other children whose primary residence is\n\nnot in the home of the parent seeking deduction, the\n\nparent shall establish the existence of a support\n\norder and provide documented proof of support paid for\n\nthe other child consistently over a reasonable and\n\nextended period of time prior to the initiation of the\n\nproceeding that is immediately under consideration by\n\nthe tribunal, but in any event, such time period shall\n\nnot be less than twelve (12) months.\n\nb. Documented proof of support includes:\n\n(1) physical evidence of monetary payments to the\n\ncaretaker of the child, such as canceled checks\n\nor money orders, and\n\n(2) evidence of payment of child support under\n\nanother child support order, such as a payment\n\nhistory from a tribunal clerk or child support\n\noffice or from the Internet child support payment\n\nhistory of the Department of Human Services.\n\nc. The available deduction against gross income for\n\neither parent's qualified children not in the home of\n\nthe parent is the actual documented court-ordered\n\ncurrent monthly child support obligation of the\n\nqualified other children, averaged to a monthly amount\n\nof support paid over the most recent twelve-month\n\nperiod.\n\n2. In-home children.\n\na. To receive a deduction against gross income for\n\nqualified other prior-born or after-born children\n\nwhose primary residence is with the parent seeking\n\ndeduction, but who are not part of the case being\n\ndetermined, the parent must establish a legal duty of\n\nsupport and that the child resides with the parent\n\nmore than fifty percent (50%) of the time. Documents\n\nthat may be used to establish that the parent and\n\nchild share the same residence include the school or\n\nmedical records showing the address of the child and\n\nthe utility bills of the parents mailed to the same\n\naddress, court orders reflecting the parent is the\n\nprimary residential parent or that the parent shares\n\nthe parenting time of the child fifty percent (50%) of\n\nthe time.\n\nb. The deduction for other qualified children shall be\n\ncomputed as a hypothetical child support order\n\ncalculated using the deduction worksheet, the gross\n\nincome of the parents, the total number of qualified\n\nother children living in the home of the parent, and\n\nthe Child Support Guideline Schedule. The deduction\n\nworksheet shall be prepared by the Department of Human\n\nServices and shall be published by the Administrative\n\nOffice of the Courts.\n\nc. The available deduction against gross income for the\n\nqualified in-home children of either parent is\n\nseventy-five percent (75%) of a hypothetical support\n\norder calculated according to these Guidelines, using\n\nthe Deduction Worksheet, the gross income of the\n\nparent less any self-employment taxes paid, the total\nman\n\nServices and shall be published by the Administrative\n\nOffice of the Courts.\n\nc. The available deduction against gross income for the\n\nqualified in-home children of either parent is\n\nseventy-five percent (75%) of a hypothetical support\n\norder calculated according to these Guidelines, using\n\nthe Deduction Worksheet, the gross income of the\n\nparent less any self-employment taxes paid, the total\n\nnumber of qualified other children living in the home\n\nof the parents, and the Child Support Guideline\n\nSchedule.","path":["OK Code","Title 43"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os43.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"2de0f3827850a47067989b2bdf095523dbe8686b2bfc66cdc8050ea0787996f5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-43-43-118b","next":"us-ok/okla.-stat.-tit.-43-43-118d"},"notice":"GroundRules: Original legal text. Not legal advice."}