COLORADO CHILD SUPPORT GUIDELINE Revised January 2014 I. PREFACE The Child Support Guideline for Colorado was developed by the Colorado Child Support Commission and enacted by the Colorado General Assembly. As specified in the statute, the Guideline has three objectives: 1. To establish as state policy an adequate standard of support for children, subject to the ability of parents to pay; 2. To make awards more equitable by ensuring more consistent treatment of persons in similar circumstances; and 3. To improve the efficiency of the court process by promoting settlements and giving courts and the parties guidance in setting the levels of awards. The Guideline can be found in §14-10-115, Colorado Revised Statutes (C.R.S.), and is consistent with other provisions of that section which place a duty for child support upon either or both parents based on their respective financial resources, the financial resources of the child, the needs of the custodial parent, the physical and emotional condition of the child, and the standard of living the child would have enjoyed had the marriage or civil union not been dissolved. The Colorado Child Support Guideline is based on an Income Shares Model. This model provides an objective basis for determining the average costs of children in households across a wide range of incomes. Because household spending on behalf of children is intertwined with spending on behalf of adults for most expenditure categories, it is difficult to determine the proportion allocated to children in individual cases, even with exhaustive financial affidavits. However, a number of authoritative economic studies provide estimates of the average amount of household expenditures on children in intact households. These studies have found that the proportion of household spending devoted to children is systematically related to the level of household income and to the number and ages of children. Based on this economic evidence, the Colorado Child Support Guideline calculates child support based on each parent’s share of the amount estimated to have been spent on the child if the parents and child were living in an intact household.1 If one parent has physical care for 273 or more overnights per year, the amount calculated for that parent is presumed to be spent directly on the child. For the other parent, the calculated amount establishes the level of child support. For cases with split or third party physical care, or extensive sharing of physical care, each parent’s calculated share of child support is adjusted by the time spent with the child(ren). II. USE OF THE GUIDELINE The Colorado Child Support Guideline applies as a rebuttable presumption to all child support orders in Colorado, except as discussed below. The Guideline must be used for temporary and permanent orders, and for separations, dissolutions, and support decrees arising despite non-marriage or non-civil union of the parties. The Guideline must be used by the Court as the basis for reviewing the adequacy of child support levels in noncontested cases as well as contested hearings. The Court may exercise broad discretion in deviating from the Guideline in cases where application would be inequitable to one of the parties or to the child. In cases where the award deviates from the Guideline, however, the Court must provide written or oral findings of fact to substantiate the deviation. 1 For a detailed explanation of the Income Shares Model and the underlying economic evidence used as the basis for the Colorado Child Support Guideline, see Robert G. Williams, Development of Guidelines for Child Support Orders (National Center for State Courts: Denver, September 1987) JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado Page 1 of 20 When either the obligor’s monthly adjusted gross income, or the parents’ combined monthly adjusted gross income, is less than $1,100.00, the Guideline provides for a minimum order of $50.00 per month for one child, $70.00 per month for two children, $90.00 per month for three children, $110.00 per month for four children $130.00 per month for five children, and $150.00 per month for six or more children. The minimum order amount shall not apply when each parent keeps the children more than ninety-two overnights each year. In no case however, shall the amount of child support ordered to be paid exceed the amount of child support that would otherwise be ordered to be paid if the parents did not share physical custody. In circumstances in which the parents’ combined monthly adjusted gross income is $1,100.00 or more, but in which the parent with the least number of overnights per year with the child has a monthly adjusted gross income of less than $1,900.00, the parent with the least overnights per year is eligible for a low income adjustment as follows. First, the monthly gross income of each parent will be determined. Based upon the parents’ combined monthly gross incomes, the monthly basic child support obligation will be determined and each parent’s presumptive proportionate share of that obligation. Then, the income of the parent with the fewest number of overnights per year will be adjusted by subtracting $1,100.00 from that parents’ monthly adjusted gross income. The result of the subtraction will be added to the basic minimum child support amount listed above (e.g., $50.00 per month for one child, etc.) to determine the minimum child support obligation. However, if the result of the subtraction is zero or a negative number, then zero will be added to the basic minimum child support amount. The product of this low income adjustment will be compared to the parents’ presumptive proportionate share of the monthly basic support obligation, and the lesser of the two amounts shall be the basic monthly support obligation to be paid by the low-income parent, as adjusted by the low-income parent’s proportionate share of the work-related and education-related child care costs, health insurance, extraordinary medical expenses, and other extraordinary adjustments. The low income adjustment shall not apply when each parent keeps the children more than ninety-two overnights each year. The Guideline provides calculated amounts of child support to a combined adjusted gross income level of $30,000.00 per month ($360,000.00 per year). For cases that exceed this level, the court may decide on a caseby-case basis, but may not order less than the amount on the schedule for $30,000.00. III. DETERMINATION OF CHILD SUPPORT AMOUNT To calculate child support for children who are under 19 or still in high school, or disabled, use: Worksheet A when one parent maintains physical care of the child for 273 or more overnights per year; use Worksheet B if each parent shares physical care of the child for more than 92 overnights per year [see (4)(J) below]. (A) Income 1. Definition. For purposes of this Guideline, “income” is defined as actual gross income of the parent, if employed to full capacity or potential income if unemployed or underemployed. Gross income of each parent should be determined as specified below and entered on Line 1 of the appropriate worksheet. 2. Gross income. Gross income includes income from any source and includes, but is not limited to, income from salaries; wages, including tips declared by the individual for purposes of reporting to the federal internal revenue service or tips imputed to bring the employee’s gross earnings to the minimum wage for the number of hours worked, whichever is greater; commissions; payments received as an independent contractor for labor or services, which payments must be considered income from self-employment; bonuses; dividends; severance pay; pensions and retirement benefits; royalties; rents; interest; trust income; annuities; capital gains; and moneys drawn by a self-employed individual for personal use that are deducted as a business expense, which moneys must be considered income from self-employment; social security benefits, including social security benefits actually received by a parent as a result of the disability of that parent or as the result of the death of the minor child’s stepparent; workers’ compensation benefits; unemployment insurance benefits; disability insurance benefits; funds held in or payable from any health, accident, disability, or casualty insurance to the extent that such insurance replaces wages or provides income in lieu of wages; monetary gifts; monetary prizes, excluding lottery winnings not required by the rules of the Colorado Lottery Commission to be paid only at the lottery office;income from general partnerships, limited partnerships, closely held corporations, or limited liability companies, however, if a JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado Page 2 of 20 parent is a passive investor, has a minority interest in the company, and does not have any managerial duties or input, then the income to be recognized may be limited to actual cash distributions received; alimony or maintenance (spousal/partner support) received; and overtime pay only if the overtime is required by the employer as a condition of the employment. For income from self-employment, rents, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, gross income is defined as gross receipts minus ordinary and necessary expenses required to produce such income. “Ordinary and necessary expenses” does not include amounts allowable by the Internal Revenue Service for the accelerated component of depreciation expenses or investment tax credits or any other business expenses determined by the court to be inappropriate for determining gross income for purposes of calculating child support. In general, income and expenses from self-employment or operation of a business should be carefully reviewed to determine an appropriate level of gross income available to the parent to satisfy a child support obligation. In most cases, this amount will differ from a determination of business income for tax purposes. Expense reimbursements or in-kind payments received by a parent in the course of employment, self employment, or operation of a business shall be counted as income if they are significant and reduce personal living expenses. Gross income does not include benefits received from means-tested public assistance programs, including but not limited to assistance provided under the Colorado Works Program, Supplemental Security Income (SSI), Food Stamps, and General Assistance. Gross income does not include child support payments received; social security benefits received by a minor child or on behalf of a minor child as a result of the death or disability of a stepparent of the child; income from additional jobs that result in the employment of the obligor more than forty hours per week or more than what would otherwise be considered to be full-time employment. Gross income does not include earnings or gains on a retirement account, including an IRA, which earnings or gains must not be included as income unless or until a parent takes a distribution from the account. If a distribution from a retirement account may be taken without being subject to an IRS penalty for early distribution and the parent decides not to take the distribution, the Court may consider the distribution that could have been taken in determining the parent’s gross income if the parent is not otherwise employed fulltime and the retirement account was not received pursuant to the division of marital property. 3. Potential income. If a parent is voluntarily unemployed or underemployed, child support shall be calculated based on a determination of potential income, except that a determination of potential income should not be made for a parent who is physically or mentally incapacitated or is caring for a child under the age of 30 months for whom the parents owe a joint legal responsibility, or for an incarcerated parent sentenced to one year or more. Determination of potential income shall be made by determining employment potential and probable earnings level based on recent work history, occupational qualifications, and prevailing job opportunities and earnings levels in the community. If there is no recent work history and no higher education or vocational training, it is suggested that income be set at least at the minimum wage level. Income shall not be imputed if actual income is less due to a good faith career choice or if under-employment is temporary and is reasonably intended to result in higher income within the foreseeable future. 4. Income verification. Income statements of the parents should be verified with documentation of both current and past income. Suitable documentation of current earnings (at least three full months) includes pay stubs, employer statements, or receipts and expenses if self-employed. Documentation of current income must be supplemented with copies of the most recent tax return to provide verification of earnings over a longer period. (B) Alimony, Maintenance (spousal/partner support), Pre-existing Child Support Obligations, Responsibility for Other Children, and Contributions to Post-secondary Education The amount of alimony or maintenance actually received (Line 1a), should be added and any amount actually paid (Line lb), should be deducted from gross income. The amount(s) of any pre-existing court order(s) for child support (Line 1c) should be deducted from gross income to the extent payment is actually made under such order(s). JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado Page 3 of 20 The amount of legal responsibility a parent has for children not involved in this action, but living in his/her home, should be deducted from gross income on Line 1d. For children not living at home, documented proof of money payments for support of those children is required. The adjustment applies to a party’s natural or adopted children, but not to step-children, unless a prior court order has established a party’s legal responsibility for them. Use of the adjustment is appropriate at the time of the establishment of a child support order or in a proceeding to modify an existing order. However, it may not be used to the extent the adjustment contributes to the calculation of a support order lower than the previously existing order for the children who are the subject of the modification proceeding. The amount entered on Line 1d should be 75% of the amount listed in the schedule of basic support obligations which would represent 75% of a support obligation based only on the responsible parent’s gross income, without any other adjustments, for the number of children for whom the parent is also responsible, pursuant to §14-10-115(6)(b)(I), C.R.S. If modifying an existing child support order, the amount of each parent’s court-ordered contribution for postsecondary education for a child should be subtracted from each parent’s gross income on Line 1e. (C) Basic Child Support Obligation (Amount from Schedule) The basic child support obligation is determined using the Schedule of Basic Child Support Obligations. For combined monthly adjusted gross income amounts falling between amounts shown in the schedule, basic child support amounts should be extrapolated. The number of children refers to children for whom the parents share joint legal responsibility and for whom support is being sought. (D) Child Care Costs Child care costs incurred due to employment or job search of either parent (minus federal tax credit if allowed by the IRS) are entered on Line 6a of Worksheet A and Line 10a of Worksheet B. Child care costs incurred on behalf of the children due to the education of either parent are entered on Line 6b of Worksheet A and Line 10b of Worksheet B. Such costs should not exceed the level required to provide quality care from a licensed source for the children. The credit against income tax for child care due to employment or job search is provided under Sec. 44A of the Internal Revenue Code. The value of this tax credit, if allowed by the IRS, should be subtracted from actual costs for child care due to employment or job search (refer to IRS Form 2441). The credit is only available to the parent that has the most overnights scheduled with the child(ren). In situations where the parent with fewer scheduled overnights pays work-related child care, put the actual amount spent in this category on the form. The credit allows 35 percent of work-related expenses if the taxpayer has $15,000.00 or less in annual adjusted gross income up to a maximum of $1,050.00 (up to $250.00/mo. in daycare expenses) for one child and $2,100.00 (up to $500.00/mo. in day care expenses) for two or more children. As the taxpayer’s adjusted gross income increases, the tax credit decreases. For each $2,000.00 (or fraction thereof) increase above the $15,000.00, the percentage decreases by one percent. The following table illustrates this concept: Adjusted Gross Income Appropriate Percentage $0-$15,000 $15,001-$17,000 $17,001-$19,000 $19,001-$21,000 $21,001-$23,000 $23,001-$25,000 $25,001-$27,000 $27,001-$29,000 $29,001-$31,000 $31,001-$33,000 $33,001-$35,000 $35,001-$37,000 $37,001-$39,000 35% 34% 33% 32% 31% 30% 29% 28% 27% 26% 25% 24% 23% Maximum Credit One Child $1,050 $1,020 $990 $960 $930 $900 $870 $840 $810 $780 $750 $720 $690 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado Maximum Credit Two or More Children $2,100 $2,040 $1,980 $1,920 $1,860 $1,800 $1,740 $1,680 $1,620 $1,560 $1,500 $1,440 $1,380 Page 4 of 20 $39,001-$41,000 $41,001-$43,000 $43,001 + 22% 21% 20% $660 $630 $600 $1,320 $1,260 $1,200 Let’s see how this credit works in an actual scenario: There are 2 eligible children (12 or younger & expenses incurred for the child – see IRS form 2441) $24,000.00 is the annual adjusted gross income. The parent with the most parenting time spends $360.00/mo. on work related child care. The $24,000.00 annual income is in the 30% tax bracket for this credit. So, take the $360.00/mo. and multiply that by 30%. Then subtract the result from the amount spent on work related child care: $360.00 X .30 (30%) = $108.00 (The max. amount eligible for the tax credit for 2 children is $500.00/mo. Therefore, we can take the full credit of $108.00/mo.) $360.00 - $108.00 = $252.00 (This is the net child care cost.) Enter $252.00 in the appropriate parent’s column for work related child care. Now, let’s take an example that exceeds the maximum allowable credit: 1 eligible child $50,000.00 annual income The parent with the most parenting time spends $500.00/mo on work related child care. The $50,000.00 annual income is in the 20% tax bracket for this credit. In this case, the $500.00/mo. is more than what is authorized for the credit ($250.00/mo. for one child). Therefore, take the $250.00 times 20% to arrive at the credit. Then, subtract the result from the work related child care expense of $500.00: $250.00 X .20 (20%) = $50.00 $500.00 - $50.00 = $450.00 (This is the net child care cost.) Enter $450.00 in the appropriate parent’s column for work related child care. (E) Health Insurance Amounts paid by parties or by a parties’ spouse/partner for health insurance premiums which cover the child(ren) subject to the order are apportioned between the parties. The amount included in the child support calculation is the amount of the health insurance premium actually attributable to the child(ren) subject to the order. If this amount is not available or cannot be verified, the total cost of the premium is divided by the total number of persons covered by the policy and then multiplied by the number of children covered by the policy who are subject to the order. This result is entered on Line 6c on Worksheet A or Line 10c on Worksheet B. A space to assist in this calculation is provided on page 2 of each worksheet. Health insurance includes medical, or medical and dental insurance carried by either parent or by the parties’ spouse. The parent requesting an adjustment for health insurance premium costs must submit proof that the child(ren) is enrolled in an insurance plan and proof of the cost of the premium. (F) Extraordinary Medical Expenses Any extraordinary medical expenses are entered on the worksheet (Line 6d on Worksheet A, Line 10d on Worksheet B) and added to the basic child support obligation. Extraordinary medical expenses, including copayments and deductible amounts, are uninsured expenses in excess of $250.00 per child per year. Extraordinary medical expenses include, but are not limited to, such costs as are reasonably necessary for orthodontia, dental treatment, asthma treatments, physical therapy, vision care and any uninsured chronic health problem. At the discretion of the Court, professional counseling or psychiatric therapy for diagnosed mental disorders may also be considered as an extraordinary medical expense. (G) Extraordinary Expenses Other extraordinary expenses are entered on the worksheet (Line 6e on Worksheet A, Line 10e on Worksheet B) and added to the basic child support obligation. Other extraordinary expenses may include: JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado Page 5 of 20 1. Any expenses for attending any special or private elementary or secondary schools to meet the particular educational needs of the child; 2. Any expenses for transportation of the child, or the child and an accompanying parent if the child is less than 12 years old, between the homes of the parents. 3. Any additional factors by agreement of the parties or order of the court that actually diminish the basic needs of the child. (H) Extraordinary Factors actually diminishing the basic needs of the child. Any additional factors that actually diminish the basic needs of the child may be considered for deductions from the basic child support obligation. The amount of any such factor is entered on the worksheet (Line 6f on Worksheet A, Line 10f on Worksheet B) and subtracted from the basic child support obligation. (I) Computation of Child Support—Sole Physical Care for 273 or more overnights per year (use Worksheet A) To determine child support using Worksheet A, calculate monthly adjusted gross income on Line 2 and each parent’s percentage share of the total adjusted gross income on Line 3. Select the amount of child support from the Child Support Schedule based on the combined income on Line 2 and multiply that amount times each parent’s percentage share in Line 3 to determine each parent’s share of the basic obligation. If the monthly adjusted gross income of the parent with fewer overnights is less than $1900, use the worksheet on page 2 to determine any low-income adjustment. The total adjustments allowed for each parent are calculated by: i) adding the amount of expenses paid directly by each parent, as discussed in (D) through (G) above (Lines 6a through 6e); ii) subtracting any extraordinary adjustments discussed in (I) above (Line 6f); and iii) adding each parent’s column. Calculate each parent’s fair share of the adjustments by multiplying the amount in Line 7’s Combined column by Line 3 for each parent. Add each parent’s basic obligation (Line 4b, or Line 5 for the parent receiving any low-income adjustment) and each parent’s share of adjustments (Line 8) to determine each parent’s share of the total obligation. On Line 10, bring down the amount from Line 7 of the parent with the least parenting time only. This is that parent’s share of the adjustments. On Line 11, subtract Line 10 from Line 9. This is the amount payable as a child support order. Although a monetary obligation is computed for each parent as child support, the receiving parent’s share is not entered on Line 11 because it is not payable to the other parent as child support. Instead, the receiving parent’s share is presumed to be spent directly on the child. (J) Computation of Child Support—Shared Physical Care (use Worksheet B) Where each parent exercises extensive physical care, (that is, spends at least 93 overnights per year) the Guideline provides that a child support obligation be computed for each parent by multiplying that parent’s child support obligation by the percentage of time the child spends with the other parent. The respective child support obligations are then offset, with the parent owing more child support paying the difference between the two amounts. Child support for cases with shared physical care is calculated using Worksheet B. An adjustment for shared physical care is made only when each parent has the child for more than ninety-two overnights per year. The proportion of time with each parent is computed on Lines 7 and 8. On Line 7 is entered the number of overnights spent with each parent. These must total 365. If the child spends part of the time in the physical care of another person (e.g. a grandparent), that time should be credited to the parent responsible for the child during that time. If neither parent or both parents have responsibility, the time should be divided between the parents. On Line 8, the percentage of time with each parent is calculated by dividing the number of overnights with each parent by 365. On Line 4, the basic child support obligation from the child support schedule is entered. This amount is then multiplied by 1.5 to calculate the shared care basic obligation. This amount is entered on Line 5. Each parent’s share of the shared care support obligation based on the parent’s percentage share of total income is calculated on Line 6 by multiplying the income share of each parent from Line 3 times the shared care support obligation JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado Page 6 of 20 from Line 5. The next step is to calculate the support obligation of each parent for the time the child(ren) spends with the other parent. This is done on Line 9 by multiplying the amount from Line 6 by the percentage found in Line 7 for the OTHER parent. Adjustments to the shared care support obligation are entered on Line 10. The costs, directly paid by each parent or by a parent’s spouse/partner, for work-related net child care costs are entered on Line 10a, educationrelated child care on Line 10b, health insurance premiums on Line 10c, extraordinary medical expenses on Line 10d, extraordinary expenses on Line 10e, and extraordinary adjustments on Line 10f. The amounts from Lines 10a through 10e are added while the amount from Line 10f is subtracted, and the total is entered on Line 11. The amounts entered on Line 11 for each parent are multiplied by each parent’s income share from Line 3 and entered on Line 12 as each parent’s fair share of the directly paid expenses. Subtracting the amount on Line 12 from Line 11 results in the amount each parent has paid in excess of their share of these expenses. This result is entered on Line 13, except that if the result is a negative number, zero is entered. By subtracting this excess amount from each parent’s support obligation on Line 9, each parent’s adjusted support obligation is entered on Line 14. Line 14 can be a negative number if a parent’s excess direct payments of extraordinary expenses is greater than that parent’s proportionate share of basic support. The child support order is listed on Line 15 by subtracting the lesser amount in Line 14 from the greater amount and entering the result in the column of the parent with the greater amount. Note that this shared physical care adjustment is an annual adjustment only and should not be used when the proportion of overnights exceeds twenty-five percent for a shorter period, e.g., a month. For example, child support is not reduced during a month long summer visitation. If either of the parents is directly paying a disproportionate amount of the Basic Support Obligation (clothing, housing, food, ordinary medical expenses, for example) the Recommended Child Support Order amount may be deviated from in accordance with Section 14-10-115(8)(e), C.R.S. (K) Computation of Child Support—Split Physical Care Split care refers to a situation in which there is more than one child and each parent has physical care of at least one of the children or they share care of some, but not all, children. In a split care situation, the support is calculated by using two Worksheets A, or a combination of Worksheets A and B, to determine the support each parent owes the other. The resulting obligations are then offset, with one parent owing the other the difference as a child support order. Begin by working a Worksheet A calculation for one parent. List the child(ren) for whom the other parent has sole physical care. Enter each parent’s income and the appropriate deductions to determine a combined adjusted gross income figure. On Line 4, enter the amount from the support schedule for the combined income level for the number of children living with the other parent only. Other expenses should be entered only to the extent that they are related to that child(ren). For example, consider a parent who covers all three children on his health insurance plan, the children’s portion of which is $150.00 per month. If that parent has sole physical care of one child, $100.00 is entered on Line 6c on the worksheet for his obligation, while $50.00 is entered on the same line when calculating the other parent’s obligation on a separate Worksheet A. Worksheet A is then completed for that parent. Next, calculate a Worksheet A amount for the other parent based on the number of children living with the first parent or do a Worksheet B for any children whose physical care is shared. Then subtract the lesser of the two total amounts from the greater, and use the difference between these two obligations as the child support order for the parent with the larger of the two obligations. JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado Page 7 of 20 (L) Post-Secondary Educational Expenses For child support orders established on or after July 1, 1997, post-secondary education expenses can be ordered by the court only upon written agreement by the parents and approval by the Court. These approved expenses should be included on the Support Order on the line for monthly current support. However, child support orders entered between July 1, 1991 and July 1, 1997 that provide for post-secondary education expenses may be modified pursuant to §14-10-115(15)(c), C.R.S. IV. MODIFICATION The provisions of a child support order may be modified only if there is a substantial and continuing change of circumstances. If application of the Guideline would result in a new order that is less than ten percent different, then the circumstances are considered not to be a substantial and continuing change. ____________________ This form is a synopsis only of the Guideline. For additional information, please refer to the entire text of the Guideline found in §14-10-115, C.R.S., as amended, or consult legal counsel. JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado Page 8 of 20 BASIC CHILD SUPPORT OBLIGATION NUMBER OF CHILDREN Combined Adjusted Gross Income Income less than $1,100.00 1100.00 1150.00 1200.00 1250.00 1300.00 1350.00 1400.00 1450.00 1500.00 1550.00 1600.00 1650.00 1700.00 1750.00 1800.00 1850.00 1900.00 1950.00 2000.00 2050.00 2100.00 2150.00 2200.00 2250.00 2300.00 2350.00 2400.00 2450.00 2500.00 2550.00 2600.00 2650.00 2700.00 2750.00 2800.00 2850.00 2900.00 2950.00 3000.00 3050.00 3100.00 3150.00 1 2 3 4 5 6 or more 50 216 225 234 243 251 260 269 277 286 294 302 310 319 327 335 343 352 360 368 377 385 393 401 410 418 426 435 443 451 459 468 476 484 493 501 509 517 525 533 541 548 556 70 335 348 362 375 389 402 416 429 442 455 467 480 492 505 518 530 543 556 569 581 594 607 620 632 645 658 671 683 696 709 722 734 747 760 772 785 797 809 821 833 844 856 90 410 427 443 460 476 492 509 525 541 556 572 587 602 618 634 649 665 680 696 711 727 742 758 773 789 804 820 835 851 866 882 897 913 928 944 959 974 988 1002 1016 1030 1044 110 458 477 495 513 532 550 568 587 604 622 639 656 673 690 708 725 742 760 777 794 812 829 847 864 881 899 916 933 950 968 985 1002 1020 1037 1054 1071 1087 1103 1119 1135 1150 1166 130 504 524 545 565 585 605 625 645 665 684 703 721 740 759 778 798 817 836 855 874 893 912 931 950 969 988 1007 1026 1045 1064 1084 1103 1122 1141 1160 1179 1196 1213 1231 1248 1266 1283 150 547 570 592 614 636 658 680 701 723 743 764 784 805 825 846 867 888 908 929 950 971 991 1012 1033 1054 1074 1095 1116 1136 1157 1178 1198 1219 1240 1261 1281 1300 1319 1338 1357 1376 1394 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado Page 9 of 20 3200.00 3250.00 3300.00 3350.00 3400.00 3450.00 3500.00 3550.00 3600.00 3650.00 3700.00 3750.00 3800.00 3850.00 3900.00 3950.00 4000.00 4050.00 4100.00 4150.00 4200.00 4250.00 4300.00 4350.00 4400.00 4450.00 4500.00 4550.00 4600.00 4650.00 4700.00 4750.00 4800.00 4850.00 4900.00 4950.00 5000.00 5050.00 5100.00 5150.00 5200.00 5250.00 5300.00 5350.00 5400.00 5450.00 5500.00 5550.00 5600.00 5650.00 5700.00 564 572 580 588 596 604 612 620 628 636 643 650 657 664 671 678 685 692 699 706 713 720 727 734 741 747 754 761 768 775 782 788 795 801 808 814 820 827 833 840 846 852 859 865 871 875 879 883 887 891 896 868 880 892 904 915 928 940 953 965 977 987 998 1009 1020 1031 1042 1053 1063 1074 1084 1095 1105 1115 1126 1136 1147 1157 1167 1178 1188 1199 1209 1218 1227 1237 1246 1256 1265 1274 1284 1293 1303 1312 1322 1330 1337 1343 1349 1355 1361 1367 1058 1072 1086 1101 1115 1129 1144 1160 1175 1189 1202 1215 1228 1241 1254 1267 1280 1294 1306 1319 1331 1344 1356 1368 1381 1393 1406 1418 1431 1443 1456 1467 1478 1489 1500 1511 1523 1534 1545 1556 1567 1578 1589 1600 1610 1617 1624 1631 1639 1646 1653 1182 1198 1214 1229 1245 1261 1278 1295 1312 1328 1342 1357 1372 1386 1401 1416 1430 1445 1459 1473 1487 1501 1515 1529 1542 1556 1570 1584 1598 1612 1626 1639 1651 1664 1676 1688 1701 1713 1725 1738 1750 1762 1774 1787 1798 1806 1814 1822 1830 1838 1846 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 1300 1318 1335 1352 1370 1388 1406 1425 1444 1460 1477 1493 1509 1525 1541 1557 1573 1589 1605 1620 1635 1651 1666 1681 1697 1712 1727 1743 1758 1773 1789 1803 1817 1830 1844 1857 1871 1884 1898 1911 1925 1938 1952 1965 1978 1987 1996 2005 2013 2022 2031 1413 1432 1451 1470 1489 1508 1529 1549 1569 1587 1605 1622 1640 1658 1675 1693 1710 1728 1744 1761 1778 1794 1811 1828 1844 1861 1878 1894 1911 1928 1944 1960 1975 1989 2004 2019 2033 2048 2063 2078 2092 2107 2122 2136 2150 2160 2169 2179 2189 2198 2208 Page 10 of 20 5750.00 5800.00 5850.00 5900.00 5950.00 6000.00 6050.00 6100.00 6150.00 6200.00 6250.00 6300.00 6350.00 6400.00 6450.00 6500.00 6550.00 6600.00 6650.00 6700.00 6750.00 6800.00 6850.00 6900.00 6950.00 7000.00 7050.00 7100.00 7150.00 7200.00 7250.00 7300.00 7350.00 7400.00 7450.00 7500.00 7550.00 7600.00 7650.00 7700.00 7750.00 7800.00 7850.00 7900.00 7950.00 8000.00 8050.00 8100.00 8150.00 8200.00 8250.00 900 904 908 912 916 920 924 928 932 937 941 945 949 953 957 961 965 969 973 977 981 985 989 993 997 1001 1005 1009 1013 1017 1021 1025 1029 1033 1037 1041 1045 1049 1053 1057 1061 1063 1066 1068 1070 1072 1074 1077 1079 1081 1083 1373 1379 1385 1391 1397 1404 1410 1416 1422 1428 1434 1440 1446 1452 1458 1464 1470 1476 1482 1488 1494 1500 1506 1512 1518 1524 1530 1536 1542 1548 1554 1560 1567 1573 1579 1585 1591 1597 1603 1608 1614 1618 1622 1625 1628 1631 1634 1638 1641 1644 1647 1660 1667 1674 1682 1689 1696 1703 1710 1717 1725 1732 1739 1746 1753 1760 1767 1774 1782 1789 1796 1803 1810 1818 1825 1832 1839 1847 1854 1861 1868 1876 1883 1890 1897 1904 1912 1919 1926 1933 1940 1947 1952 1956 1959 1963 1967 1970 1974 1978 1982 1985 1854 1862 1870 1878 1886 1894 1902 1910 1918 1926 1934 1942 1950 1958 1966 1974 1982 1990 1998 2006 2014 2022 2030 2038 2047 2055 2063 2071 2079 2087 2095 2103 2111 2119 2127 2135 2143 2151 2159 2167 2175 2180 2184 2188 2193 2197 2201 2205 2209 2214 2218 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 2040 2049 2057 2066 2075 2084 2093 2101 2110 2119 2128 2136 2145 2154 2162 2171 2180 2189 2198 2207 2216 2225 2233 2242 2251 2260 2269 2278 2287 2296 2304 2313 2322 2331 2340 2349 2358 2367 2375 2384 2392 2398 2403 2407 2412 2416 2421 2426 2430 2435 2439 2217 2227 2236 2246 2256 2265 2275 2284 2294 2303 2313 2322 2332 2341 2351 2360 2370 2379 2389 2399 2408 2418 2428 2437 2447 2457 2466 2476 2486 2495 2505 2515 2524 2534 2544 2553 2563 2572 2582 2591 2600 2607 2612 2617 2622 2627 2632 2637 2642 2647 2652 Page 11 of 20 8300.00 8350.00 8400.00 8450.00 8500.00 8550.00 8600.00 8650.00 8700.00 8750.00 8800.00 8850.00 8900.00 8950.00 9000.00 9050.00 9100.00 9150.00 9200.00 9250.00 9300.00 9350.00 9400.00 9450.00 9500.00 9550.00 9600.00 9650.00 9700.00 9750.00 9800.00 9850.00 9900.00 9950.00 10000.00 10050.00 10100.00 10150.00 10200.00 10250.00 10300.00 10350.00 10400.00 10450.00 10500.00 10550.00 10600.00 10650.00 10700.00 10750.00 10800.00 1085 1088 1090 1092 1094 1097 1099 1101 1103 1105 1108 1110 1112 1115 1117 1119 1122 1125 1130 1135 1141 1146 1151 1157 1162 1167 1172 1178 1183 1188 1194 1199 1204 1210 1215 1220 1226 1231 1236 1242 1247 1252 1258 1262 1265 1269 1272 1276 1280 1283 1287 1651 1654 1657 1660 1664 1667 1670 1673 1677 1680 1683 1686 1690 1693 1697 1700 1704 1708 1716 1724 1732 1740 1748 1756 1764 1772 1780 1788 1796 1804 1812 1820 1828 1836 1844 1852 1860 1868 1876 1884 1892 1901 1909 1914 1920 1925 1930 1936 1941 1946 1952 1989 1993 1997 2000 2004 2008 2012 2015 2019 2023 2027 2030 2034 2038 2042 2047 2051 2055 2065 2075 2084 2094 2103 2113 2123 2132 2142 2152 2161 2171 2181 2190 2200 2209 2219 2229 2238 2248 2258 2267 2277 2287 2296 2303 2309 2315 2322 2328 2334 2340 2346 2222 2226 2230 2234 2239 2243 2247 2251 2255 2260 2264 2268 2272 2277 2281 2286 2291 2296 2307 2317 2328 2339 2350 2360 2371 2382 2393 2403 2414 2425 2436 2446 2457 2468 2479 2489 2500 2511 2522 2533 2543 2554 2565 2572 2579 2586 2593 2600 2607 2614 2621 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 2444 2449 2453 2458 2463 2467 2472 2476 2481 2486 2490 2495 2499 2504 2510 2515 2520 2525 2537 2549 2561 2573 2585 2596 2608 2620 2632 2644 2656 2667 2679 2691 2703 2715 2727 2738 2750 2762 2774 2786 2798 2809 2821 2830 2837 2845 2853 2860 2868 2875 2883 2657 2662 2667 2672 2677 2682 2687 2692 2697 2702 2707 2712 2717 2722 2728 2733 2739 2745 2758 2771 2784 2796 2809 2822 2835 2848 2861 2874 2887 2899 2912 2925 2938 2951 2964 2977 2990 3002 3015 3028 3041 3054 3067 3076 3084 3092 3101 3109 3117 3126 3134 Page 12 of 20 10850.00 10900.00 10950.00 11000.00 11050.00 11100.00 11150.00 11200.00 11250.00 11300.00 11350.00 11400.00 11450.00 11500.00 11550.00 11600.00 11650.00 11700.00 11750.00 11800.00 11850.00 11900.00 11950.00 12000.00 12050.00 12100.00 12150.00 12200.00 12250.00 12300.00 12350.00 12400.00 12450.00 12500.00 12550.00 12600.00 12650.00 12700.00 12750.00 12800.00 12850.00 12900.00 12950.00 13000.00 13050.00 13100.00 13150.00 13200.00 13250.00 13300.00 13350.00 1291 1294 1298 1301 1305 1309 1312 1316 1320 1323 1327 1330 1334 1338 1341 1345 1349 1352 1355 1359 1362 1365 1368 1372 1375 1378 1382 1385 1388 1391 1395 1398 1401 1405 1408 1411 1414 1418 1421 1424 1427 1431 1434 1438 1441 1444 1448 1451 1455 1458 1462 1957 1962 1968 1973 1978 1984 1989 1994 2000 2005 2010 2016 2021 2026 2032 2037 2043 2048 2052 2057 2062 2066 2071 2076 2080 2085 2090 2095 2099 2104 2109 2113 2118 2123 2128 2132 2137 2142 2146 2151 2156 2160 2165 2171 2177 2183 2188 2194 2200 2205 2211 2353 2359 2365 2371 2377 2383 2390 2396 2402 2408 2414 2421 2427 2433 2439 2445 2452 2457 2463 2468 2473 2479 2484 2489 2495 2500 2505 2511 2516 2521 2527 2532 2537 2543 2548 2553 2559 2564 2569 2575 2580 2585 2591 2598 2606 2613 2621 2628 2636 2643 2651 2628 2635 2642 2649 2655 2662 2669 2676 2683 2690 2697 2704 2711 2718 2725 2731 2738 2745 2751 2757 2763 2769 2775 2781 2786 2792 2798 2804 2810 2816 2822 2828 2834 2840 2846 2852 2858 2864 2870 2876 2882 2888 2894 2903 2911 2919 2927 2936 2944 2952 2961 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 2891 2898 2906 2913 2921 2929 2936 2944 2951 2959 2967 2974 2982 2989 2997 3005 3012 3019 3026 3032 3039 3045 3052 3059 3065 3072 3078 3085 3091 3098 3104 3111 3118 3124 3131 3137 3144 3150 3157 3163 3170 3176 3184 3193 3202 3211 3220 3229 3239 3248 3257 3142 3150 3159 3167 3175 3183 3192 3200 3208 3216 3225 3233 3241 3250 3258 3266 3274 3282 3289 3296 3303 3310 3318 3325 3332 3339 3346 3353 3360 3367 3375 3382 3389 3396 3403 3410 3417 3424 3431 3439 3446 3453 3461 3471 3480 3490 3500 3510 3520 3530 3540 Page 13 of 20 13400.00 13450.00 13500.00 13550.00 13600.00 13650.00 13700.00 13750.00 13800.00 13850.00 13900.00 13950.00 14000.00 14050.00 14100.00 14150.00 14200.00 14250.00 14300.00 14350.00 14400.00 14450.00 14500.00 14550.00 14600.00 14650.00 14700.00 14750.00 14800.00 14850.00 14900.00 14950.00 15000.00 15050.00 15100.00 15150.00 15200.00 15250.00 15300.00 15350.00 15400.00 15450.00 15500.00 15550.00 15600.00 15650.00 15700.00 15750.00 15800.00 15850.00 15900.00 1465 1469 1472 1475 1479 1482 1486 1489 1493 1496 1500 1503 1506 1510 1513 1517 1520 1524 1528 1532 1536 1540 1544 1548 1552 1556 1560 1564 1568 1572 1576 1580 1584 1588 1592 1596 1599 1603 1607 1610 1614 1618 1621 1623 1625 1627 1629 1630 1632 1634 1636 2217 2223 2228 2234 2240 2246 2251 2257 2263 2268 2274 2280 2286 2291 2297 2303 2309 2314 2319 2325 2330 2336 2341 2346 2352 2357 2362 2368 2373 2379 2384 2389 2395 2400 2406 2411 2416 2421 2426 2431 2436 2441 2445 2448 2451 2454 2457 2459 2462 2465 2468 2658 2666 2673 2680 2688 2695 2703 2710 2718 2725 2733 2740 2748 2755 2762 2770 2777 2783 2789 2795 2800 2806 2812 2817 2823 2829 2835 2840 2846 2852 2857 2863 2869 2875 2880 2886 2891 2896 2901 2907 2912 2917 2922 2926 2929 2933 2936 2939 2943 2946 2950 2969 2977 2986 2994 3002 3011 3019 3027 3036 3044 3052 3061 3069 3077 3086 3094 3102 3109 3115 3122 3128 3134 3141 3147 3153 3160 3166 3173 3179 3185 3192 3198 3204 3211 3217 3223 3229 3235 3241 3247 3253 3258 3264 3268 3272 3276 3280 3283 3287 3291 3295 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 3266 3275 3284 3293 3303 3312 3321 3330 3339 3348 3358 3367 3376 3385 3394 3403 3413 3420 3427 3434 3441 3448 3455 3462 3469 3476 3483 3490 3497 3504 3511 3518 3525 3532 3539 3545 3552 3558 3565 3571 3578 3584 3591 3595 3599 3603 3607 3612 3616 3620 3624 3550 3560 3570 3580 3590 3600 3610 3620 3630 3640 3650 3660 3670 3680 3690 3699 3709 3717 3725 3732 3740 3748 3755 3763 3771 3778 3786 3793 3801 3809 3816 3824 3832 3839 3847 3854 3861 3868 3875 3882 3889 3896 3903 3908 3912 3917 3921 3926 3930 3935 3940 Page 14 of 20 15950.00 16000.00 16050.00 16100.00 16150.00 16200.00 16250.00 16300.00 16350.00 16400.00 16450.00 16500.00 16550.00 16600.00 16650.00 16700.00 16750.00 16800.00 16850.00 16900.00 16950.00 17000.00 17050.00 17100.00 17150.00 17200.00 17250.00 17300.00 17350.00 17400.00 17450.00 17500.00 17550.00 17600.00 17650.00 17700.00 17750.00 17800.00 17850.00 17900.00 17950.00 18000.00 18050.00 18100.00 18150.00 18200.00 18250.00 18300.00 18350.00 18400.00 18450.00 1638 1639 1641 1643 1645 1647 1649 1650 1652 1654 1656 1658 1659 1661 1663 1665 1667 1668 1670 1672 1674 1676 1678 1679 1681 1683 1685 1687 1688 1690 1692 1694 1696 1698 1701 1704 1706 1709 1711 1714 1717 1719 1722 1724 1727 1730 1732 1735 1738 1740 1743 2471 2473 2476 2479 2482 2485 2487 2490 2493 2496 2499 2501 2504 2507 2510 2513 2515 2518 2521 2524 2527 2529 2532 2535 2538 2541 2543 2546 2549 2552 2555 2557 2560 2564 2568 2572 2576 2580 2583 2587 2591 2595 2599 2603 2607 2611 2615 2618 2622 2626 2630 2953 2957 2960 2963 2967 2970 2974 2977 2980 2984 2987 2991 2994 2998 3001 3004 3008 3011 3015 3018 3021 3025 3028 3032 3035 3039 3042 3045 3049 3052 3056 3059 3063 3067 3072 3076 3081 3085 3090 3095 3099 3104 3108 3113 3117 3122 3127 3131 3136 3140 3145 3299 3302 3306 3310 3314 3318 3322 3325 3329 3333 3337 3341 3344 3348 3352 3356 3360 3364 3367 3371 3375 3379 3383 3386 3390 3394 3398 3402 3406 3409 3413 3417 3421 3426 3431 3436 3441 3446 3451 3457 3462 3467 3472 3477 3482 3487 3492 3497 3503 3508 3513 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 3628 3633 3637 3641 3645 3649 3654 3658 3662 3666 3670 3675 3679 3683 3687 3691 3696 3700 3704 3708 3712 3717 3721 3725 3729 3733 3738 3742 3746 3750 3754 3759 3763 3769 3774 3780 3785 3791 3797 3802 3808 3813 3819 3825 3830 3836 3842 3847 3853 3858 3864 3944 3949 3953 3958 3962 3967 3972 3976 3981 3985 3990 3994 3999 4004 4008 4013 4017 4022 4026 4031 4035 4040 4045 4049 4054 4058 4063 4067 4072 4077 4081 4086 4090 4096 4103 4109 4115 4121 4127 4133 4139 4145 4151 4157 4164 4170 4176 4182 4188 4194 4200 Page 15 of 20 18500.00 18550.00 18600.00 18650.00 18700.00 18750.00 18800.00 18850.00 18900.00 18950.00 19000.00 19050.00 19100.00 19150.00 19200.00 19250.00 19300.00 19350.00 19400.00 19450.00 19500.00 19550.00 19600.00 19650.00 19700.00 19750.00 19800.00 19850.00 19900.00 19950.00 20000.00 20050.00 20100.00 20150.00 20200.00 20250.00 20300.00 20350.00 20400.00 20450.00 20500.00 20550.00 20600.00 20650.00 20700.00 20750.00 20800.00 20850.00 20900.00 20950.00 21000.00 1745 1748 1751 1753 1756 1758 1761 1764 1766 1769 1771 1774 1777 1779 1782 1785 1787 1790 1792 1795 1798 1800 1803 1805 1808 1811 1813 1816 1819 1821 1824 1826 1829 1832 1834 1837 1839 1842 1845 1847 1850 1853 1855 1858 1860 1863 1866 1868 1871 1873 1876 2634 2638 2642 2646 2650 2653 2657 2661 2665 2669 2673 2677 2681 2685 2689 2692 2696 2700 2704 2708 2712 2716 2720 2724 2727 2731 2735 2739 2743 2747 2751 2755 2759 2762 2766 2770 2774 2778 2782 2786 2790 2794 2797 2801 2805 2809 2813 2817 2821 2825 2829 3149 3154 3159 3163 3168 3172 3177 3181 3186 3191 3195 3200 3204 3209 3213 3218 3223 3227 3232 3236 3241 3245 3250 3255 3259 3264 3268 3273 3277 3282 3287 3291 3296 3300 3305 3309 3314 3319 3323 3328 3332 3337 3341 3346 3351 3355 3360 3364 3369 3373 3378 3518 3523 3528 3533 3538 3543 3549 3554 3559 3564 3569 3574 3579 3584 3589 3595 3600 3605 3610 3615 3620 3625 3630 3635 3640 3646 3651 3656 3661 3666 3671 3676 3681 3686 3692 3697 3702 3707 3712 3717 3722 3727 3732 3738 3743 3748 3753 3758 3763 3768 3773 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 3870 3875 3881 3887 3892 3898 3903 3909 3915 3920 3926 3931 3937 3943 3948 3954 3960 3965 3971 3976 3982 3988 3993 3999 4005 4010 4016 4021 4027 4033 4038 4044 4049 4055 4061 4066 4072 4078 4083 4089 4094 4100 4106 4111 4117 4123 4128 4134 4139 4145 4151 4206 4212 4219 4225 4231 4237 4243 4249 4255 4261 4267 4274 4280 4286 4292 4298 4304 4310 4316 4322 4328 4335 4341 4347 4353 4359 4365 4371 4377 4383 4390 4396 4402 4408 4414 4420 4426 4432 4438 4445 4451 4457 4463 4469 4475 4481 4487 4493 4500 4506 4512 Page 16 of 20 21050.00 21100.00 21150.00 21200.00 21250.00 21300.00 21350.00 21400.00 21450.00 21500.00 21550.00 21600.00 21650.00 21700.00 21750.00 21800.00 21850.00 21900.00 21950.00 22000.00 22050.00 22100.00 22150.00 22200.00 22250.00 22300.00 22350.00 22400.00 22450.00 22500.00 22550.00 22600.00 22650.00 22700.00 22750.00 22800.00 22850.00 22900.00 22950.00 23000.00 23050.00 23100.00 23150.00 23200.00 23250.00 23300.00 23350.00 23400.00 23450.00 23500.00 23550.00 1879 1881 1884 1887 1889 1892 1894 1897 1900 1902 1905 1907 1910 1913 1915 1918 1921 1923 1926 1928 1931 1934 1936 1939 1941 1944 1947 1949 1952 1955 1957 1960 1962 1965 1968 1970 1973 1975 1978 1981 1983 1986 1989 1991 1994 1998 2002 2006 2010 2014 2018 2832 2836 2840 2844 2848 2852 2856 2860 2864 2867 2871 2875 2879 2883 2887 2891 2895 2899 2902 2906 2910 2914 2918 2922 2926 2930 2934 2937 2941 2945 2949 2953 2957 2961 2965 2969 2972 2976 2980 2984 2988 2992 2996 3000 3004 3010 3016 3022 3028 3034 3040 3383 3387 3392 3396 3401 3405 3410 3415 3419 3424 3428 3433 3438 3442 3447 3451 3456 3460 3465 3470 3474 3479 3483 3488 3492 3497 3502 3506 3511 3515 3520 3524 3529 3534 3538 3543 3547 3552 3556 3561 3566 3570 3575 3579 3584 3591 3598 3606 3613 3620 3627 3778 3784 3789 3794 3799 3804 3809 3814 3819 3824 3829 3835 3840 3845 3850 3855 3860 3865 3870 3875 3881 3886 3891 3896 3901 3906 3911 3916 3921 3927 3932 3937 3942 3947 3952 3957 3962 3967 3973 3978 3983 3988 3993 3998 4003 4011 4019 4027 4035 4044 4052 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 4156 4162 4167 4173 4179 4184 4190 4196 4201 4207 4212 4218 4224 4229 4235 4241 4246 4252 4257 4263 4269 4274 4280 4285 4291 4297 4302 4308 4314 4319 4325 4330 4336 4342 4347 4353 4359 4364 4370 4375 4381 4387 4392 4398 4404 4412 4421 4430 4439 4448 4457 4518 4524 4530 4536 4542 4548 4554 4561 4567 4573 4579 4585 4591 4597 4603 4609 4616 4622 4628 4634 4640 4646 4652 4658 4664 4671 4677 4683 4689 4695 4701 4707 4713 4719 4725 4732 4738 4744 4750 4756 4762 4768 4774 4780 4787 4796 4806 4816 4825 4835 4844 Page 17 of 20 23600.00 23650.00 23700.00 23750.00 23800.00 23850.00 23900.00 23950.00 24000.00 24050.00 24100.00 24150.00 24200.00 24250.00 24300.00 24350.00 24400.00 24450.00 24500.00 24550.00 24600.00 24650.00 24700.00 24750.00 24800.00 24850.00 24900.00 24950.00 25000.00 25050.00 25100.00 25150.00 25200.00 25250.00 25300.00 25350.00 25400.00 25450.00 25500.00 25550.00 25600.00 25650.00 25700.00 25750.00 25800.00 25850.00 25900.00 25950.00 26000.00 26050.00 26100.00 2022 2026 2030 2034 2038 2042 2046 2050 2054 2058 2062 2066 2070 2074 2078 2082 2086 2090 2094 2098 2102 2106 2110 2114 2118 2122 2126 2130 2134 2138 2142 2146 2150 2154 2158 2162 2166 2170 2174 2178 2182 2186 2190 2194 2198 2202 2206 2210 2214 2218 2222 3046 3052 3058 3064 3070 3076 3082 3088 3094 3100 3106 3112 3118 3124 3130 3137 3143 3149 3155 3161 3167 3173 3179 3185 3191 3197 3203 3209 3215 3221 3227 3233 3239 3245 3251 3257 3263 3269 3276 3282 3288 3294 3300 3306 3312 3318 3324 3330 3336 3342 3348 3634 3642 3649 3656 3663 3670 3678 3685 3692 3699 3707 3714 3721 3728 3735 3743 3750 3757 3764 3771 3779 3786 3793 3800 3807 3815 3822 3829 3836 3844 3851 3858 3865 3872 3880 3887 3894 3901 3908 3916 3923 3930 3937 3944 3952 3959 3966 3973 3981 3988 3995 4060 4068 4076 4084 4092 4100 4108 4116 4124 4132 4140 4148 4156 4164 4172 4180 4188 4197 4205 4213 4221 4229 4237 4245 4253 4261 4269 4277 4285 4293 4301 4309 4317 4325 4333 4342 4350 4358 4366 4374 4382 4390 4398 4406 4414 4422 4430 4438 4446 4454 4462 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 4466 4474 4483 4492 4501 4510 4519 4528 4536 4545 4554 4563 4572 4581 4590 4598 4607 4616 4625 4634 4643 4652 4661 4669 4678 4687 4696 4705 4714 4723 4731 4740 4749 4758 4767 4776 4785 4793 4802 4811 4820 4829 4838 4847 4855 4864 4873 4882 4891 4900 4909 4854 4864 4873 4883 4893 4902 4912 4922 4931 4941 4950 4960 4970 4979 4989 4999 5008 5018 5027 5037 5047 5056 5066 5076 5085 5095 5104 5114 5124 5133 5143 5153 5162 5172 5182 5191 5201 5210 5220 5230 5239 5249 5259 5268 5278 5287 5297 5307 5316 5326 5336 Page 18 of 20 26150.00 26200.00 26250.00 26300.00 26350.00 26400.00 26450.00 26500.00 26550.00 26600.00 26650.00 26700.00 26750.00 26800.00 26850.00 26900.00 26950.00 27000.00 27050.00 27100.00 27150.00 27200.00 27250.00 27300.00 27350.00 27400.00 27450.00 27500.00 27550.00 27600.00 27650.00 27700.00 27750.00 27800.00 27850.00 27900.00 27950.00 28000.00 28050.00 28100.00 28150.00 28200.00 28250.00 28300.00 28350.00 28400.00 28450.00 28500.00 28550.00 28600.00 28650.00 2226 2230 2234 2238 2242 2247 2251 2255 2259 2263 2267 2271 2275 2279 2283 2287 2291 2295 2299 2303 2307 2311 2315 2319 2323 2327 2331 2335 2339 2343 2347 2351 2355 2359 2363 2367 2371 2375 2379 2383 2387 2391 2395 2399 2403 2407 2411 2415 2419 2423 2427 3354 3360 3366 3372 3378 3384 3390 3396 3402 3408 3415 3421 3427 3433 3439 3445 3451 3457 3463 3469 3475 3481 3487 3493 3499 3505 3511 3517 3523 3529 3535 3541 3547 3554 3560 3566 3572 3578 3584 3590 3596 3602 3608 3614 3620 3626 3632 3638 3644 3650 3656 4002 4009 4017 4024 4031 4038 4045 4053 4060 4067 4074 4081 4089 4096 4103 4110 4118 4125 4132 4139 4146 4154 4161 4168 4175 4182 4190 4197 4204 4211 4218 4226 4233 4240 4247 4255 4262 4269 4276 4283 4291 4298 4305 4312 4319 4327 4334 4341 4348 4355 4363 4470 4478 4486 4495 4503 4511 4519 4527 4535 4543 4551 4559 4567 4575 4583 4591 4599 4607 4615 4623 4631 4640 4648 4656 4664 4672 4680 4688 4696 4704 4712 4720 4728 4736 4744 4752 4760 4768 4776 4785 4793 4801 4809 4817 4825 4833 4841 4849 4857 4865 4873 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 4917 4926 4935 4944 4953 4962 4971 4979 4988 4997 5006 5015 5024 5033 5041 5050 5059 5068 5077 5086 5095 5103 5112 5121 5130 5139 5148 5157 5165 5174 5183 5192 5201 5210 5219 5228 5236 5245 5254 5263 5272 5281 5290 5298 5307 5316 5325 5334 5343 5352 5360 5345 5355 5365 5374 5384 5393 5403 5413 5422 5432 5442 5451 5461 5470 5480 5490 5499 5509 5519 5528 5538 5547 5557 5567 5576 5586 5596 5605 5615 5625 5634 5644 5653 5663 5673 5682 5692 5702 5711 5721 5730 5740 5750 5759 5769 5779 5788 5798 5808 5817 5827 Page 19 of 20 28700.00 28750.00 28800.00 28850.00 28900.00 28950.00 29000.00 29050.00 29100.00 29150.00 29200.00 29250.00 29300.00 29350.00 29400.00 29450.00 29500.00 29550.00 29600.00 29650.00 29700.00 29750.00 29800.00 29850.00 29900.00 29950.00 30000.00 2431 2435 2439 2443 2447 2451 2455 2459 2463 2467 2471 2475 2479 2483 2487 2491 2495 2499 2503 2507 2511 2515 2519 2523 2527 2531 2535 3662 3668 3674 3680 3686 3692 3699 3705 3711 3717 3723 3729 3735 3741 3747 3753 3759 3765 3771 3777 3783 3789 3795 3801 3807 3813 3819 4370 4377 4384 4392 4399 4406 4413 4420 4428 4435 4442 4449 4456 4464 4471 4478 4485 4492 4500 4507 4514 4521 4529 4536 4543 4550 4557 4881 4889 4897 4905 4913 4921 4929 4938 4946 4954 4962 4970 4978 4986 4994 5002 5010 5018 5026 5034 5042 5050 5058 5066 5074 5083 5091 JDF 1822 R1/14 INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY © 2014 Colorado Judicial Department for use in the Courts of Colorado 5369 5378 5387 5396 5405 5414 5422 5431 5440 5449 5458 5467 5476 5484 5493 5502 5511 5520 5529 5538 5546 5555 5564 5573 5582 5591 5600 5836 5846 5856 5865 5875 5885 5894 5904 5913 5923 5933 5942 5952 5962 5971 5981 5990 6000 6010 6019 6029 6039 6048 6058 6068 6077 6087 Page 20 of 20