Introduction

In this Rule 20(3) order, the New Hampshire Supreme Court addressed two recurring issues in child support litigation:

• Whether a trial court must issue written findings addressing each statutory ground for deviation from the child support guidelines when it ultimately orders guideline support; and
• Whether a court may require a parent to pay a separate share of children’s extracurricular expenses and “other unanticipated costs” in addition to guideline child support.

The case arises from post-divorce proceedings between Clara Carr (Mother) and Ryan Carr (Father), the parents of two minor children. After the parties resolved their parenting-plan dispute by stipulation, they tried the issue of child support. Mother sought guideline support; Father sought a downward deviation, claiming “special circumstances” under RSA 458-C:5 based on, among other things, the parties’ roughly similar incomes, their equal parenting schedule, and Father’s new business with claimed expenses.

The trial court denied a deviation and ordered guideline support of $1,785.50 per month. It also required Father to pay 50% of the children’s extracurricular expenses and “other unanticipated costs.” Father appealed, arguing principally that the court failed to make the written findings he claimed are required by RSA 458-C:5 when a party invokes specific statutory grounds for deviation.

Summary of the Opinion

• Written findings and deviation: The Supreme Court held that RSA 458-C:4 and RSA 458-C:5 do not require a trial court to issue written findings addressing each proffered deviation factor when the court orders guideline support and finds the moving party has not rebutted the presumption of the guidelines. Written findings are required only when the court deviates from the guidelines. The Court therefore affirmed the guideline child support award.
• Extracurricular and “unanticipated” costs: Relying on In the Matter of Coderre & Coderre and In the Matter of Donovan & Donovan, the Court held that extracurricular activity expenses are part of the guideline support obligation and cannot be layered on top of guideline support absent a deviation supported by written findings. It vacated the order requiring Father to pay 50% of extracurricular expenses and “other unanticipated costs.”
• Standard of review: The Court reiterated the deference given to trial courts in child support matters and concluded there was an objective basis supporting the trial court’s decision to deny a downward deviation, particularly given Father’s failure to substantiate claimed business expenses.

Analysis

Complex Concepts Simplified

• Rebuttable Presumption (Guideline Support): The law starts with the assumption that the calculated guideline amount is correct. To change it, a party must prove that applying the guidelines would be unfair under specific statutory criteria.
• Deviation: A court-ordered departure from the guideline amount. It requires written findings explaining why guidelines would be unjust or inappropriate in light of “special circumstances.”
• Special Circumstances (RSA 458-C:5): A non-exhaustive list of factors that may justify a deviation (e.g., certain child-related or parent-related circumstances). If a deviation is granted based on these, the court must make written findings.
• Written Findings Requirement: Triggered only if the court deviates. If the court denies a deviation and applies the guidelines, it need not write out why each proposed factor does not apply.
• Unsustainable Exercise of Discretion: The appellate standard under which the Supreme Court upholds a trial court’s discretionary ruling if a reasonable person could reach the same result on the evidence presented.
• Extracurricular Expenses in Child Support: Costs for activities (e.g., sports, clubs, lessons) are part of the general child-rearing expenses captured by the guidelines. Courts cannot tack on separate extracurricular payments unless they formally deviate with proper findings.

Key Facts and Context from the Record

• The parties’ 2019 divorce stipulation was revised in 2022, with Father paying $174 biweekly at that time.
• In 2023, Mother moved to a different home; Father started a new business. Both parties agreed these changes were “substantial” under RSA 458-C:7, I(a), justifying review.
• Father’s 2023 income included approximately $9,575.73/month in regular pay, a $14,464.80 annual bonus (about $1,205/month), and $178/month in veterans’ benefits. Mother’s monthly income was about $9,025.15 plus a $1,506.88 veterans’ benefit.
• Father sought a downward deviation, asserting similar incomes, similar expenses, and equal parenting time, and invoking specific subsections of RSA 458-C:5, I.
• The trial court found Father did not substantiate the business expenses he claimed and denied the deviation, ordering guideline support of $1,785.50/month. It also required Father to pay half of extracurricular and “other unanticipated” costs.
• The Supreme Court affirmed the guideline award but vacated the extracurricular and “unanticipated costs” add-ons.

Practice Pointers

For Parties Seeking a Deviation

• Document thoroughly: If you rely on business or self-employment expenses, provide detailed, credible records (profit-and-loss statements, invoices, receipts, bank statements, and tax schedules) and be prepared to explain how expenses are “necessary and reasonable.”
• Tie evidence to statute: Match each asserted “special circumstance” to RSA 458-C:5 with a clear explanation of how it makes guideline support unjust or inappropriate and why a specific adjustment is warranted.
• Propose findings: If you want a deviation, supply proposed written findings to make it easy for the court to comply with RSA 458-C:4 and :5.
• Equal parenting ≠ zero support: Equal or near-equal parenting time and similar incomes do not automatically eliminate child support; persuasive evidence is still required to justify a deviation.

For Trial Courts

• Apply guidelines first: Calculate the guideline amount and recognize the statutory presumption.
• If no deviation: The court may simply apply the guidelines without issuing written findings rejecting each asserted RSA 458-C:5 factor.
• If deviating: Make written findings identifying the special circumstance(s) under RSA 458-C:5, explaining why guidelines would be unjust or inappropriate, and how the adjusted amount serves the child’s best interests.
• Avoid add-ons: Do not impose separate payments for extracurriculars or open-ended “unanticipated costs” on top of guideline support unless entering a deviation with the required written findings.

On Extracurricular and Miscellaneous Costs

• Within guidelines: Extracurricular costs are considered part of the general child-rearing expenses accounted for by the guidelines (Coderre; Donovan).
• Stipulations: Parties may stipulate to share such costs, but if the court’s order makes them additional child support obligations, the court must either treat them within a guideline calculation or enter a deviation with findings.
• Open-ended clauses: Vague “other unanticipated costs” provisions layered atop guideline support are vulnerable to vacatur absent a deviation and written findings.

Unresolved or Limited Issues

• Scope of the specific subsections invoked: Although Father cited several subsections of RSA 458-C:5, I (including I(b)(1), (d), (h)(2)(A)-(C), and (j)), the Supreme Court did not opine on their substantive applicability; it resolved only the procedural question about written findings when guidelines are applied.
• Nature of “unanticipated costs” add-on: The Court vacated the order imposing such costs on top of guideline support but did not parse which types of “unanticipated costs,” if any, might be permissible within a properly supported deviation. The message remains: separate add-ons require deviation findings.

Conclusion

The Supreme Court’s order in In the Matter of Carr & Carr clarifies two practical rules in New Hampshire child support law:

1. No written findings are required to reject a deviation and apply guideline support. RSA 458-C:4 and :5, read together, obligate written findings only when the court deviates from the guidelines. Denials of deviation do not require the court to write out why each invoked factor does not apply.
2. Extracurricular costs are included in guideline support. A court may not impose additional payments for extracurricular activities—or open-ended “unanticipated costs”—on top of guideline support unless it enters a deviation supported by written findings consistent with RSA 458-C:4 and :5.

Substantively, the decision underscores the burden on the party seeking a deviation to present concrete, credible evidence—especially for self-employment or new business expenses—and reaffirms the deference appellate courts give to trial-level discretion in child support matters. Procedurally, it streamlines trial court obligations when denying deviations and provides clear guardrails against improper add-on orders for extracurricular and miscellaneous expenses.

Bottom line: Guideline support is the default; deviations require proof and written findings; and most routine child-rearing costs, including extracurriculars, are presumed covered by the guideline amount.

Concurring: MacDonald, C.J., and Donovan, and Countway, JJ. Disposition: Affirmed in part; vacated in part.