In any proceeding in which child support is at issue, the parent obligated to pay child support and the parent entitled to receive child support shall calculate the presumed child support amount by completing the worksheet, Form No. 14, promulgated by the Missouri Supreme Court.

DIRECTIONS:

A. All amounts entered on the worksheet shall be rounded to the nearest dollar (50 cents shall be rounded upward).

B. "Maintenance," as used in these directions and comments, includes alimony and any other form of spousal support. "Person", as used in these directions and comments, includes both an individual party and a state agency acting for the benefit of a party.

C.  FForm No. 14, including the directions, comments and assumptions, may be used prior to January 1, 2000, and shall apply to all proceedings in which the order or judgment is entered after January 1, 2009.