The Child Support Commission of Colorado—a Governor-appointed body that reviews and recommends updates to the state’s child support schedule every four years—has adopted significant revisions to the child support guidelines. These changes affect how support is calculated and how parenting time influences the final number. Understanding these updates can help parents anticipate how their future or existing child support obligations may be impacted.
When do these changes take effect?
Starting March 1, 2026, modernized child support guidelines go into effect. As part of this shift, updates were made to incorporate new economic data and price levels that impact the costs of taking care of children, and thereby, the amounts for supporting children that is mandated by the state for purposes of child support. These updates include expanding the guidelines from their current $30,000.00 combined adjusted gross income limit to a $40,000.00 combined adjusted gross income limit. This places the guidelines to more correctly reflect the span of incomes that Coloradans earn on an annual basis.
What Is Changing Regarding Parenting Time?
Under the current statute, Colorado uses two worksheets:
- Worksheet A applies when a parent exercises 92 overnights or fewer per year. Support remains the same whether that parent has 1 overnight or 90.
- Worksheet B applies at 93 overnights or more, triggering a formula that gives parenting-time credit for each overnight.
This creates a sharp dividing line—commonly referred to as the “93-overnight cliff.”
Beginning March 1, 2026, the new guidelines replace this cliff with a graduated curve of credits. Parents will no longer need to meet the 93-overnight threshold to receive incremental credit for the time they spend with their children. Instead, the credit will scale more evenly across the full range of parenting time.
Why change from the current system?
Many family law attorneys will share with you their concerns regarding the “93 overnight cliff,” where cases are litigated extensively, often to the detriment of the children involved, to ensure a parent has at least 93 overnights or above to ensure they are on a “Worksheet B” and thereby reduce their child support obligation. It is well known that high-conflict litigation has a negative impact on children’s well-being. Additionally, the economic evidence does not support the savings vs. expenditures being passed along to the other parent exclusively at 93 overnights per year.
Is the change in the law a basis to modify my child support obligation?
It may be. Under Colorado law, child support may be modified when there is a “substantial and continuing” change that results in at least a 10% difference between the existing support amount and the recalculated amount.
Because the new schedule applies different overnight credits for parents with 92 or fewer overnights, some families may see adjustments based on the updated formula alone. However, qualifying for a modification still requires that the final recalculated support amount change by 10% or more—the overnight-credit change may or may not produce that result, depending on each parent’s income and applicable adjustments.
Are there changes to the tax dependency exemption?
Yes! In fact, these changes went into effect May 31, 2025. Under the new guidelines, the court may allocate the income tax dependency exemption and the resulting tax benefit for a child, including ordering a parent who has the child’s physical custody more than fifty percent of the calendar year to provide an executed declaration that releases the party’s claim to the child as a dependent. Should the topic be contested, a court must make findings to support the decision for allocation, and is required to consider:
1) the financial resources of each parent
2) the negative impacts on a parent’s ability to provide for the needs of the child/children if they are not awarded the allocation of exemption
3) whether one or both parents would each receive a tax benefit from the right to claim the child for tax purposes
4) the impact of allocating the exemption on the parent’s ability to claim a premium tax credit or premium subsidy pursuant to the “Affordable Care Act,” and
5) the court can place reasonable conditions on the right to claim an allocation of exemption for the child/children, including a requirement that the party remains in compliance with their child support obligation. Failure to meet compliance with the child support obligation can result in the modification of the allocation of exemption.
Under the previous version of the statute, exemptions were allocated in proportion to income. With these new changes, courts have more leeway to allocate the exemption based upon the various factors.
Do the tax dependency exemption changes impact the filing status as head of household?
No, the Colorado Revised Statutes are clear that the filing status as head of household is not impacted by this designation. As always, you should consult with a tax professional to understand your individual tax circumstances, as attorneys cannot give you tax advice.
I heard there were changes to extraordinary expenses for children. Is that true?
Yes, the statutory language has changed. However, your specific parenting agreement from the past may have used alternative language, rather than the broad language that encompasses the terms “as defined by statute.”
Previously, there was a threshold of $250 per calendar year (per child) such that only medical expenses above that threshold were shared between the parties. Now, the statutory revisions remove the $250 threshold, and the sharing of expenses starts with the first dollar. Additionally, the definitions for what constitutes an extraordinary medical expense have been broadened.
What Is Now Considered an “Extraordinary Medical Expense”?
The revised statute includes, but is not limited to, the following categories:
- Copayments and deductibles
- Uninsured out-of-pocket medical costs
- Prescription medication
- Medical equipment
- Orthodontia and dental treatment
- Asthma treatments and physical therapy
- Vision care
- Professional counseling or psychiatric therapy
- Any uninsured health condition
For adults or children with disabilities who qualify for long-term services and supports under article 25.5, extraordinary expenses may also include costs necessary for health, protection, and quality of life—such as medically necessary equipment, home or vehicle modifications, therapeutic activities, and reasonable respite care.
This expanded definition reflects the diverse and evolving needs of Colorado families.
What about “over the counter” expenses?
Most routine, low-cost items—such as basic hygiene products, bandages, or general-use over-the-counter medications—remain ordinary medical expenses included within basic child support.
However, when a treatment provider recommends an over-the-counter product to treat or manage a chronic condition, that expense may qualify as extraordinary and become subject to allocation between parents. Examples include:
- Daily allergy medications
- Digestive-support medications
- Dermatological creams for chronic skin conditions
Many such products were formerly prescription-only, and the law now accounts for this shift.
If I Already Have a Parenting Plan, Do These Changes Affect Me?
Unfortunately, it may depend on the language used in your parenting plan or parenting agreement. Any new child support obligation or modified child support obligation will be based upon the new statutory regime in place at the time the orders are entered, but many of the provisions above are based, in part, on a court entering orders on these various expense sharing provisions or exemption allocations should the parties be unable to reach agreements. Your specific language in your agreement may be more broad or more limited in nature. As always, you should talk with an attorney about the specifics of your case should you have questions.
Anthony Zarsky, Partner at Griffiths Law. Anthony’s practice focuses on complex financial divorces, parental responsibilities including substance abuse issues, protection orders, cohabitation agreements, and zealous advocacy for his clients.