Missouri Supreme Court Updates Form 14 Directions Effective March 5, 2019

Posted by Michael Cohan on

Effective March 5, 2019, the MIssouri Supreme Court has updated the Form 14 Directions and Comments for Line 12 by adding a new paragraph. You can read the Supreme Court's Order by clicking here.

The newly added first paragraph of the Line 12 directions states as follows:

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 [sic] appropriate.

So, one could argue that, since the entire chart relies on the tax code, perhaps all Form 14s are unjust and inappropriate. I am not advising that attorneys necessarily take this position, but it is certainly arguable.

Please keep an eye on this website for updates, as I hope to have the directions and the Available Funds Analysis tax calculator updated by the end of the weekend of April 20, 2019. The update's availability will be posted on the homepage and will be downloadable from the Download Latest WIndows Version page.  The update will be called The Form 14 Assistant 2019 and at this point will likely have a version number of 8.20. (If you are a Kansas user, the Kansas side will also be updated.)

In the meantime, please continue to use The Form 14 Assistant 2018 version 8.12, as the change by the Supreme Court is only to the directions and comments. The Form 14 itself has not been changed.