* social security taxes;
* federal income tax based on the tax rate for a single person claiming one personal exemption and the standard deduction;
* state income tax;
* union dues;
* court–ordered expenses for the cost of health insurance or cash medical support for the children up to 9% of the amount of gross annual income; and
* if the obligor does not pay social security taxes, nondiscretionary retirement plan contributions.
The amounts of the personal exemption and standard deduction change each year because they are indexed to inflation.