A guideline formula was introduced in 1992 to calculate child support, and many practitioners and courts use computer programs to compute net income, particularly tax liability, and child support. The guideline formula is based on a statistical factor, net income of the higher earner, amount of time the high earner has or will have primary physical responsibility for the child compared to the other parent, and total net income of parents. California's guidelines mandate certain information that must be part of the record when the court exercises its discretion and determines the presumptive amount of child support is not equitable, and deviations may be used to increase or decrease a parent's support obligation. Further, unless prohibited by Federal law, the parties may stipulate the amount of child support payments not based on the guideline formula. In some instances, the court may consider severe hardships suffered by the noncustodial parent when calculating net income. After computing child support using the guidelines, the court can order additional support to cover child care costs related to employment, reasonably necessary education, and reasonable uninsured health care costs. The court may also order additional child support associated with educational or other special needs of children and travel expenses for visitation. 120 footnotes