Appeal from the Circuit Court of Effingham County; the Hon. E.
Chris Eberspacher, Judge, presiding.
JUSTICE KARNS DELIVERED THE OPINION OF THE COURT:
Petitioner, Judy J. Werner, appeals from a judgment of the circuit court of Effingham County awarding custody of five of the parties' six minor children and child support in the amount of $200 per week to respondent, David E. Werner.
Wife raises two issues on appeal: (1) whether the trial court abused its discretion in the amount of child support awarded husband; and (2) whether the decision of the trial court to award custody of five of the children to respondent is against the manifest weight of the evidence.
Wife contends that the trial court erred in calculating the amount of child support because the court misapplied the terms "federal income tax" and "state income tax" as set forth in section 505(a) of the Illinois Marriage and Dissolution of Marriage Act (Ill. Rev. Stat. 1983, ch. 40, par. 505(a), as amended by Pub. Act 83-1404, effective September 12, 1984) and because the court failed to consider the award of custody to her of one child, Todd, in determining the award of child support. The undisputed evidence of the parties' financial positions at the time of dissolution reveals that wife was employed as a nurse with a gross annual income of $29,630. Husband was employed at a printing company with an annual gross income of $24,007. Wife held the same job for a number of years whereas husband held approximately nine different jobs during the course of the 21-year marriage. Seven children ranging from 6 to 18 years of age were born to the parties.
The trial court awarded custody of five of the children to husband and Todd, age 15, was awarded to the custody of wife. An 18-year-old emancipated daughter was awarded to neither party. The order provided that wife pay husband child support of $200 per week calculated as follows:
"Gross Income $29,630.38 Federal Income Tax 2,667.34 Social Security Tax 1,985.24 State Income Tax 811.95 Dependent Individual Health Insurance 1,170.00 __________ $22,995.47 ÷ 52 = 442.22 x .45 __________ $198.99 rounded to the nearest hundred is $200."
The order further directed wife to continue to carry the minor children on her insurance plan, pay one-half uncovered medical expenses, pay one-half of the real estate taxes on the marital home awarded to husband until the youngest child attained majority and pay the debt of $6,874 on a van awarded to husband.
Section 505(a) provides that the court should consider the financial resources of the child, the custodial parent and the non-custodial parent, the standard of living enjoyed by the child during the marriage, the physical and emotional condition of the child, and the child's educational needs in awarding child support. (Ill. Rev. Stat. 1983, ch. 40, par. 505(a).) Section 505(a) was recently amended to establish guidelines to be used by the trial court in determining the amount of child support. (Ill. Rev. Stat. 1983, ch. 40, par. 505(a), as amended by Pub. Act 83-1404, effective September 12, 1984.)
"In cases involving child support alone, the Court shall determine the minimum amount of support by using the following guidelines:
Number of Children Percent of Income (Net)
1 20% 2 25% 3 32% 4 40% 5 45% 6 or more 50%
Net income is defined as total gross income minus the following deductions:
(1) Federal Income Tax (use ...