1. Reasons for deviation from the standard calculation include but are not limited to the following:
a. Sources of income and tax planning: The court may deviate from the standard calculation after consideration of the following:
i. Income of a new spouse if the parent who is married to the new spouse is asking for a deviation based on any other reason. Income of a new spouse is not, by itself, a sufficient reason for deviation;
ii. Income of other adults in the household if the parent who is living with the other adult is asking for a deviation based on any other reason. Income of the other adults in the household is not, by itself, a sufficient reason for deviation;
iii. Child support actually received from other relationships;
vi. Possession of wealth, including but not limited to savings, investments, real estate holdings and business interests, vehicles, boats, pensions, bank accounts, insurance plans, or other assets;
vii. Extraordinary income of child; or
viii. Tax planning considerations. A deviation for tax planning may be granted only if the child would not receive a lesser economic benefit due to the tax planning.
b. Non-recurring income: The court may deviate from the standard calculation based on a finding that a particular source of income included in the calculation of the basic support obligation is not a recurring source of income. Depending on the circumstances, non-recurring income may include overtime, contract-related benefits, bonuses or income from second jobs. Deviations for nonrecurring income shall be based on a review of the nonrecurring income received in the previous two calendar years.
c. Debt and high expenses: The court may deviate from the standard calculation after consideration of the following expenses:
i. Extraordinary debt not voluntarily incurred;
ii. A significant disparity in the living costs of the parents due to conditions beyond their control;
iii. Special needs of disabled children;
iv. Special medical, educational or psychological needs of the children; or
v. Costs anticipated to be incurred by the parents in compliance with court-ordered reunification efforts under chapter 13.34 RCW or under a voluntary placement agreement with an agency supervising the child.