Ohio Code § 3119.23

§ 3119.23.

The court may consider any of the following factors in determining whether to grant

a deviation pursuant to section 3119.22 of the Revised Code : (A) Special and unusual needs of the child or children, including needs arising from

the physical or psychological condition of the child or children; (B) Other court-ordered payments; (C) Extended parenting time or extraordinary costs associated with parenting time, including

extraordinary travel expenses when exchanging the child or children for parenting

time; (D) The financial resources and the earning ability of the child or children; (E) The relative financial resources, including the disparity in income between parties

or households, other assets, and the needs of each parent; (F) The obligee's income, if the obligee's annual income is equal to or less than one

hundred per cent of the federal poverty level; (G) Benefits that either parent receives from remarriage or sharing living expenses with

another person; (H) The amount of federal, state, and local taxes actually paid or estimated to be paid

by a parent or both of the parents; (I) Significant in-kind contributions from a parent, including, but not limited to, direct

payment for lessons, sports equipment, schooling, or clothing; (J) Extraordinary work-related expenses incurred by either parent; (K) The standard of living and circumstances of each parent and the standard of living

the child would have enjoyed had the marriage continued or had the parents been married; (L) The educational opportunities that would have been available to the child had the

circumstances requiring a child support order not arisen; (M) The responsibility of each parent for the support of others, including support of

a child or children with disabilities who are not subject to the support order; (N) Post-secondary educational expenses paid for by a parent for the parent's own child

or children, regardless of whether the child or children are emancipated; (O) Costs incurred or reasonably anticipated to be incurred by the parents in compliance

with court-ordered reunification efforts in child abuse, neglect, or dependency cases; (P) Extraordinary child care costs required for the child or children that exceed the

maximum state-wide average cost estimate as described in division (P)(1)(d) of section 3119.05 of the Revised Code , including extraordinary costs associated with caring for a child or children with

specialized physical, psychological, or educational needs; (Q) Any other relevant factor. If the court grants a deviation based on division (Q) of this section, it shall specifically

state in the order the facts that are the basis for the deviation.