A parent may be granted a financial hardship deduction from his or her income used to calculate child support. Circumstances evidencing hardship include: (1) extraordinary health expenses, (2) uninsured catastrophic losses, or (3) minimum basic living expenses of the parent’s child from another relationship who resides with the parent. (Family Code § 4071 (a) (1) and (2)).
Regarding living expenses for children from another relationship, the maximum hardship deduction for each child who resides with the parent may be equal to, but shall not exceed, the support allocated each child subject to the child support order. (Family Code § 4071 (b)).
The granting of a hardship deduction is not automatic. If a hardship deduction is permitted, the Court must state the reasons supporting the deduction in writing or on the record; document the amount of the deduction and the underlying facts or circumstances; and, whenever, possible specify the duration. (Family Code § 4072).