I question my child support calculations sent to me.

Gross Weekly Income
Mother - 1010.00 (child lives with mother)
Father - 1596.00

Based upon the calculations I have (which appear obviously wrong) they
show:

Federal Income tax (based on allowable exemptionis, deductions &
credits)
Mother - 325.00
Father - 485.00

Those above cant be correct, as I am in a higher tax bracket.
Percentage wise, she is being taxed higher.

What I need is based upon the Gross Income above, what is the federal
income tax? As for exemptions, I can only claim myself, and she can
claim the child and her (although seeing the results for if I claim
child would be helpful too). Standard deductions I guess should apply.

Again, I have found calculators, and have come up w/ figures, but they
vary, and I don't know what is correct, plus I can't understand where
they came up with there figures (on my support guideliens here). Thus,
I need to know that this is for sure. If it would be helpful, I am
using the "Commission for Child Suport Guidelines" for the state of
connecticut, and the lines in question are Lines 1 and Lines 2.

Hi Marty,

Taxes are always confusing. Let me see if I can tackle this, ok?

Your annual income is $82,992 (1596 x 52) 

You say you have no other income (no interest, dividends, etc.).
We will ignore any potential IRA deductions and adjustments to
income. (You are not paying alimony? Just child support, right?)

You have no itemized deductions - like mortgage, etc, that are 
high enough to exceed your standard deduction?

You are single.

So, let's look at the computation:

Adjusted Gross Income (AGI) of     82,992

less (using 2002 tables):
http://www.smbiz.com/sbrl001.html#pesd

Standard deduction:  $4700
Personal exemption:   3000
                     --------
                                  (  7,700)

Taxable income is:                  75,292

The Federal Income Tax is figured as follows:
http://www.smbiz.com/sbrl001.html#pis02

Tax on the first 67700  =  14,625.00   
Tax on the next   7592  =   2,278.00 (at 30%)
                 -------   ----------

Totals           75292     $16,903

Divide the total by 52 weeks = $325.00 (rounded to the nearest dollar)

Darned if they aren't giving you credit for more 
taxes than you'll actually be paying!

You can bypass all the calculators and use the 
links to the actual exemptions and Tax Tables 
I've provided. 

I've spelled out just how to walk yourself through
the computations on paper if you want to take it further.

You didn't ask about the state taxes, so I didn't run
those numbers. But if you want to look them up, here's 
the link to the CT tax forms
http://www.drs.state.ct.us/forms/forms01.html

Please let me know if you have any other questions.

Your TaxMama-ga

Very good answer. ALthough he did not compute for my wife -- it
actually benefited me, in that I went through the resources provided,
and really understand every detail now. Thanks. Very good researcher.