The Pennsylvania Exceptions to Recommendation of Support Master is a set of rules and regulations that govern how a court must determine the amount of child support a non-custodial parent must pay. The Pennsylvania Exceptions to Recommendation of Support Master is based on the Pennsylvania Child Support Guidelines, which are designed to ensure that parents are financially responsible for their children. The Pennsylvania Exceptions to Recommendations of Support Master includes two categories of exceptions. The first is “Extraordinary Circumstances” which are circumstances that may justify a deviation from the guidelines. Examples of extraordinary circumstances include the parent’s inability to pay due to disability, drug or alcohol addiction, or incarceration. The second category is “Special Financial Needs” which are additional expenses that must be taken into consideration when calculating child support. Examples of special financial needs to include childcare expenses, medical expenses, and educational expenses. In order for a court to grant an exception to the Pennsylvania Child Support Guidelines, the court must find that the exception is in the best interest of the child. The court will consider the income and financial resources of both parents, the reasonable needs of the child, the reasonable needs of the custodial parent, and any other relevant factors. The court will also consider the ability of the non-custodial parent to pay and may order a lower amount of child support if it finds that the parent is unable to pay the full amount.