I. Special circumstances, including, but not limited to, the following, if raised by any party to the action or by the court, shall be considered in light of the best interests of the child and may result in adjustments in the application of support guidelines provided under this chapter. The court shall make written findings relative to the applicability of the following:
(a)Ongoing extraordinary medical, dental or education expenses, including expenses related to the special needs of a child, incurred on behalf of the involved children.
(b)Significantly high or low income of the obligee or obligor.
(1)In considering an adjustment when one or both parents have high income, the court shall consider whether the child support amount derived from application of the guidelines substantially
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I. Special circumstances, including, but not limited to, the following, if raised by any party to the action or by the court, shall be considered in light of the best interests of the child and may result in adjustments in the application of support guidelines provided under this chapter. The court shall make written findings relative to the applicability of the following:
(a) Ongoing extraordinary medical, dental or education expenses, including expenses related to the special needs of a child, incurred on behalf of the involved children.
(b) Significantly high or low income of the obligee or obligor.
(1) In considering an adjustment when one or both parents have high income, the court shall consider whether the child support amount derived from application of the guidelines substantially exceeds the child's or children's reasonable needs, taking into account the style of living to which the child or children have become accustomed or will experience in either party's home.
(2) In considering an adjustment when one or both parents have low income, the court shall determine how to optimize use of the parents' combined incomes to arrive at the best possible outcome for the child or children, provided that the basic support needs of the child or children are met. In making this determination, the court may consider income tax consequences, the earned income tax credit, the allocation of the right of a parent to claim a child as a dependent for income tax purposes, and other child-related tax benefits.
(c) The economic consequences of the presence of stepparents, step-children or natural or adopted children.
(d) Reasonable expenses incurred by the obligor parent in exercising parental rights and responsibilities, provided that the reasonable expenses incurred by the obligee parent for the minor children can be met regardless of such adjustment.
(e) The economic consequences to either party of the disposition of a marital home made for the benefit of the child.
(f) The opportunity to optimize both parties' after-tax income by taking into account federal tax consequences of an order of support, including the right to claim the child or children as dependents for income tax purposes.
(g) State tax obligations.
(h) Parenting schedule.
(1) In cases where the parties will each be financially responsible for 50 percent of all eligible child care costs, 50 percent of all uninsured medical expenses for the children, and 50 percent of any agreed-upon extracurricular activities in which the children may participate; and the parties:
(A) Have substantially similar incomes and an approximately equal parenting schedule, there is a rebuttable presumption that a $0 child support obligation is appropriate.
(B) Have substantially similar incomes and a substantially shared parenting schedule, there is a rebuttable presumption that a deviation from the child support guidelines is appropriate.
(C) Do not have substantially similar incomes and do not have an approximately equal or substantially shared parenting schedule, there is a rebuttable presumption that the child support guidelines calculation provides the appropriate child support obligation.
(D) Do not have substantially similar incomes but do have an approximately equal or substantially shared parenting schedule, the child support guidelines calculation may or may not provide the appropriate child support obligation. This determination shall be made in the best interest of the children, with the paramount consideration being whether, with any proposed adjustment to the guidelines, the income of the lower earning parent enables that parent to meet the costs of child rearing in a similar or approximately equal style to that of the other parent.
(E) Have a substantially shared or approximately equal parenting schedule and no extraordinary circumstances, a child support order should not result in the obligee parent having higher adjusted monthly income than the obligor parent, after adjusting for Federal Income Taxes and Social Security and Medicare expenses for each parent, as provided under the current child support guidelines table.
(2) Subparagraph (1) may not apply in cases where extraordinary circumstances are present, such as the care of a child with significant health issues, long distances between the parents' residences, or the parent's unusual or unpredictable work schedules, or in cases where there is evidence of abuse, as defined in RSA 173-B:1, I. Subparagraph (1) shall not apply when the application of the presumption is deemed not to be in the best interest of the children.
(i) The economic consequences to either party of providing for the voluntary or court-ordered postsecondary educational expenses of a natural or adopted child.
(j) Other special circumstances found by the court to avoid an unreasonably low or confiscatory support order, taking all relevant circumstances into consideration.
II. The party relying on the provisions of this section shall demonstrate special circumstances by a preponderance of the evidence.