California - Claiming a Hardship Deduction for Child Support

California recognizes that life happens and sometimes the regular guidelines for determining child support need to be modified to take into consideration a party’s extraordinary financial hardship caused by (1) extraordinary health expenses, (2) uninsured catastrophic losses, and (3) expenses related to caring for other natural or adopted children. 

Section 4070

The statutory language is found in Family Code section 4070, which states that if a parent ‘is experiencing extreme financial hardship due to justifiable expenses’ resulting from specified circumstances, the court may modify child support by allowing a deduction from the income of the party experiencing the hardship. (See also, § 4059, subd. (g).) 

Section 4071

Circumstances evidencing hardship are set out in section 4071.  Section 4071 provides in relevant part: “(a) Circumstances evidencing hardship include the following: [¶] (1) Extraordinary health expenses for which the parent is financially responsible, and uninsured catastrophic losses. [¶] (2) The minimum basic living expenses of either parent’s natural or adopted children for whom the parent has the obligation to support from other marriages or relationships who reside with the parent. 

Section 4071, subdivision (a), provides, “The court, on its own motion or on the request of a party, may allow these income deductions as necessary to accommodate these expenses
after making the deductions allowable under paragraph (1).

But Section 4071, subdivision (b), provides, “The maximum hardship deduction under paragraph (2) of subdivision (a) for each child who resides with the parent may be equal to, but shall not exceed, the support allocated each child subject to the order. For purposes of calculating this deduction, the amount of support per child established by the statewide uniform guideline shall be the total amount ordered divided by the number of children and not the amount established under paragraph (8) of subdivision (b) of Section 4055. 

Section 4072 

Hardship deductions are not automatic, but rather, they are within the discretion of the court. Section  4072.  (a), states, “ If a deduction for hardship expenses is allowed, the court shall do both of the following: 
   (1) State the reasons supporting the deduction in writing or on
the record.
   (2) Document the amount of the deduction and the underlying facts
and circumstances.
   (b) Whenever possible, the court shall specify the duration of the
deduction.”

Section 4073

Furthermore, Section 4073 states, “ The court shall be guided by the goals set forth in this
article when considering whether or not to allow a financial hardship deduction, and, if allowed, when determining the amount of the deduction. “

Sections 4074 and 4075

These hardship deductions shall apply to “Family Support” orders  [§ 4074] but not to Spousal Support orders  [§ 4075].  

What does all this mean?  

If a party seeks an extreme hardship deduction, this must be specifically requested or the court must recognize the need for this on its own motion. The party establishes the need for a hardship deduction by filing a motion to modify support and filing an Income and Expense declaration with the court, pointing out to the court how out-of-pocket expenses have increased significantly due to the financial hardship the party is experiencing. Thus, for wealthy individuals, it is unlikely that a court would find an extreme financial hardship but for Middle Class and lower wage earners, careful documentation may convince the court that an extreme financial hardship should be considered.  

But, be aware that the hardship deduction “is not a ‘foregone conclusion’ . . but depends on “the family’s income, as well as purported expenses,” bearing in mind that one’s “responsibility as a parent ‘[is] not to seek to provide less for some of his children because he had others, but to provide adequately for all of them.’” (In re Marriage of Paulin (1996) 46 Cal. App. 4th 1378, 1382.)   

Obtaining a financial hardship deduction can become complicated and may be an area where an experienced Family Law attorney can help, either by full representation or by having the lawyer prepare the documents for you or appear with you in court for one hearing only.    

Best wishes. 

copyright © 2016 Christine Esser

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