The child support guidelines consider the age of the children in three brackets: birth to age 5; 6 to11; and 12 to 18. As a child moves through each bracket, child support increases. If more than one minor child is receiving child support and the support obligation ends for one of the children, then the child support is reduced to the ratio of children still eligible to receive child support. The following table is an example of that rule if there are initially four children and total child support is set at $400.00 per month:

Number of minor children	Child support
Four	$400.00
Three	$300.00
Two	$200.00
One	$100.00

In general, the residential parent should have child support reviewed whenever any of the children move into an older age bracket or child support terminates for a child.

Both parents' gross income (before taxes or other deductions) is used in setting child support but the courts generally ignore the income of step-parents. Gross monthly income is used because it is easy to determine and the guidelines consider the effects of taxes. If a parent is paid weekly, bi-weekly, or twice a month, that figure is converted to a monthly figure. Overtime and bonuses can be considered as income but historically the courts have not considered income from a second job. Other income besides wages is considered as long as it is received on a regular basis. For example, dividends and interest on savings accounts are considered income. Unemployment payments, workers' compensation, and social security disability payments are considered income while public assistance is not income.

Self-employment and rental income are also considered income in setting child support. However, reasonable business expenses are deducted from this source of income and often it is very difficult to determine the actual income and expenses in these circumstances and there are also extra taxes that self-employed workers pay.

The income of the parents can also be adjusted by any child or spousal support either paid or received by either parent in this or other cases. Cost of living adjustments also can be made on a state by state basis.

In addition, income can be imputed or credited to a parent under three circumstances. A parent is assumed to be able to earn the federal minimum wage and to work forty hours a week unless there are special circumstances such as health problems. A parent who is deliberately unemployed or underemployed should have this potential income attributed to this parent if there are appropriate employment opportunities available. A parent who receives significant in-kind payments that reduce personal living expenses as a result of employment such as a company car or free housing should have this reimbursement added to their income.

The parents' combined income is based on all of these factors and the guidelines have tables and calculations which determine the total child support based on this combined income. The guidelines also consider whether the payer of child support has other minor children living with that parent under some circumstances.

The actual out-of-pocket expenses for health and dental insurance coverage paid by either parent are also considered in the determination of child support. If this insurance is provided to a parent by his or her employer at no out-of-pocket expense, then there is no expense. The courts usually consider only the difference between family and single coverage and distributes the cost of this difference over the number of people covered if there are other children or adults covered other than the parents and their children. Any expenses not covered by insurance are usually divided on the ratio of the parents' gross income.

Child care costs must be actual, reasonable, and necessary costs incurred for employment, the search for employment, or the preparation for employment. Usually an average monthly cost for the entire year is used so that summer child care costs are considered but spread out through the entire year. The guidelines reduce child care costs based on federal child care credits. This tax credit is separate from the federal and state dependency exemption and the federal child tax credit and is reported on I.R.S. Form 2441. Only the parent having physical custody and actually paying the child care costs can deduct a portion of these payments for tax purposes. It is possible that the courts could reduce the child care costs substantially if the child care provider does not report this income and the parent does not claim the credit.

There are seven child support adjustments, the first being long distance visitation costs when the parents are separated by a substantial distance. The costs must be substantial, reasonable, and directly associated with parenting times or communication. The courts can also order the parent moving to bear more of the costs or require a sharing of these costs or the actual transportation.

The time spent with the non-residential parent can lead to a second adjustment. Child support is usually reduced when a child spends more than 35% of the child's time with the non-residential parent or is with the non-residential parent for more than 14 days during any time period. Ordinarily child support is reduced by half during extensive summer parenting times because the residential parent still has some fixed household expenses even if the child doesn't live there full-time. The parent having summer parenting times will be responsible for paying any child care costs during this parenting time.

The guidelines also take into account situations where each parent may have physical custody of one or more of the children or where one or more of the children resides with each parent on an equal basis. When a child resides with a third party such as a relative, the courts may divide the child support between the parents and have it paid to the third party.

The guidelines indicate that the income tax dependency exemption should be alternated. The residential parent must sign I.R.S. Form 8332 so the other parent can claim the child as a dependency exemption.  The courts can also consider the child tax credit in adjusting child support. The parents could also have different tax filing status such as single, married, or head of household and once again the courts can consider these factors in adjusting child support.   

The special needs of a child such as out of the ordinary expenses for health problems, orthodontic care, special education, or special therapy can be divided based on the proportionate income of the parents. If such a division is not ordered, then the parent incurring the expenses must pay them.

While Kansas law does not require child support past age 18 or high school graduation (if the child turns 18 while attending high school), the parents can agree in writing signed by both parents to extend the child support past these limits. This agreement is legally binding as a contract and can be enforced in court but the child support can be adjusted for these circumstances. If a child has failed to progress through the school system at the normal pace so he or she is still in high school at the time of the automatic reduction of child support by statute and both parents were aware of this delay in schooling, child support could be extended for one more year but this extension is not automatic . The courts can also consider voluntary payments on behalf of a child made by either parent after child support is no longer legally required in determining current child support.

The courts can consider the overall financial conditions of the parents. This adjustment could apply if one parent is paying off most of the marital debts. Mere financial hardship is not usually enough for this adjustment. However, there are occasions where the courts may reduce current child support to allow the payor to catch up on past-due support.

The last adjustment involves the role of the Court Trustee. By Kansas law, all child support payments must be made through the Kansas Payment Center with the Court Trustee monitoring these obligations. It is possible to remove the Court Trustee from a child support case but the process requires a special hearing. Furthermore, Kansas law usually requires that the child support be taken out of the non-custodial parent's wages through an income withholding order. The Court Trustee takes a percentage out of the child support that can vary but 1/2 of this fee is usually added to the child support obligation itself as an adjustment.

It is important that all child support payments are made through the court system so the payments can be recorded for the protection of both parents. It is wrong to deduct purchases such as clothes or medical expenses from child support payments unless it is allowed by a court order. While the parents can reach agreements regarding child support, it is important that these agreements are put in writing, signed by the parents, approved by the courts, and filed with the clerk so that the agreement is public record. Failure to do so can result in the courts ignoring these agreements. Under Kansas law, failure to pay child support through the court system can allow certain state agencies to sue the parent not making these payments for all the costs of supporting the child.

The guidelines require that both parents exchange the proper information such as income, child care costs, insurance expenses, and special considerations. The courts encourage complete disclosure of this information. Failure to do so irritates the courts and only makes the entire procedure more expensive and frustrating.

Usually there must be a change in child support of at least 10% or more than three years have passed since the last modification before the courts will adjust the child support, unless a child has moved into another age bracket. Under the Kansas guidelines, a change in the custodial parent's income has very little impact on the child support.

Child support is intended to provide for the needs of the child. These needs are more than just the child's direct needs and include other family expenses such as housing, utilities, and transportation. Normally the courts are not concerned with the actual day to day expenses of raising a child. It is very difficult and time consuming to identify these expenses and then convince the courts to modify child support based on this information. This also means that there is no need to keep detailed records of expenses paid for a child unless required by a court order.

Child support and parenting time are separate issues under Kansas law unless there is an explicit court order linking them together. Thus the payor still has the right to see the child even if there has been no child support payments and child support payments are still due even if the payor does not see the child. There are some special adjustments if the parents have shared residency.