How we calculate child support
Every state's guidelines follow the same broad shape, even though the details differ. The calculator works through these steps, using only the rules and figures in that state's official sources.
The steps
- Income. Each parent's income is converted to the period the state's worksheet uses (most use monthly amounts). Income from an hourly rate uses the hours per week you enter.
- Deductions. Support a parent already pays under another order, spousal support and, in some states, an allowance for other children living with a parent are deducted as the state's rules say.
- Net income, where the state uses it. If the guidelines use net income, the calculator estimates taxes the way the state's official calculator or worksheet does: federal income tax with the standard deduction and the credits the state counts, Social Security and Medicare, and state income tax where it applies. The result notes when net income was estimated.
- The basic obligation. The state's schedule, percentage or formula gives the support for the number of children at the parents' income. In income shares states it is divided by each parent's share of combined income.
- Parenting time. If the state adjusts for parenting time, its threshold, table or formula is applied to the overnights you enter. Equal time follows the state's rule for which parent pays.
- Add-ons. Work-related child care, the children's health insurance and other costs the state shares are divided as its rules say, with credit to the parent who pays them.
- Low and high incomes. Self-support reserves, minimum orders, low-income adjustments, income caps and the treatment of incomes above the schedule are applied last, as the guidelines direct.
- Rounding and period. Amounts are rounded where and how the state's worksheet rounds them, then shown per month (and in the state's own period when that is weekly or every two weeks).
The result is the guideline amount: the figure the guidelines presume. Courts can deviate from it for reasons the guidelines allow, and many cases involve facts a calculator can't capture. Treat the result as an estimate, not legal advice.
How each state is checked
Each state's rules are taken from its statute, court rules or official guidelines, and stored with the source, retrieval date and effective date of every figure. Test cases from the official calculator, the state's worked examples or the official worksheet run every time the site is built; a single mismatch stops the release.
Alabama
- Model
- Income shares (Ala. R. Jud. Admin. 32 (Child Support Guidelines); Code of Ala. § 30-3-155)
- Guidelines in use
- Effective June 1, 2023; sources verified October 7, 2026
- Worksheet
- Form CS-42 Child Support Guidelines (Form CS-42-S for shared 50% physical custody)
- Official calculator
- eforms.alacourt.gov
Alabama uses the income shares model: the schedule gives the basic child support obligation for the parents' combined monthly adjusted gross income, and each parent is responsible for their share.
Gross income from almost all sources counts, before taxes; the schedule already allows for income taxes. Means-tested benefits such as SSI and child support received for other children don't count. Alimony set in the same case isn't considered.
When the court orders shared physical custody about equally, the basic obligation is multiplied by 150% and each parent gets a credit of 50% of it; the parent with the higher net amount pays. Other parenting schedules are a reason a court may deviate, not part of the guideline amount.
With sole custody, the paying parent keeps a self-support reserve of $981 a month, and the order is no more than 85% of income above it, with a presumed minimum of $50. A parent with no gross income gets a zero order. These rules don't apply to equal shared custody.
Work-related childcare and the children's health coverage are added to the basic obligation and divided by income share. The parent who pays them gets a credit.
Child support a parent already pays under an order for other children is deducted from their income. For other children living with a parent, the court may deduct the schedule amount for those children on that parent's income alone.
The schedule runs to $30,000 of combined income a month. Above that the court decides and the schedule is not extended; the estimate shows the top-row amount as a reference.
Income shares are rounded to a whole percent and worksheet amounts to the nearest dollar.
35 test cases check this state: 33 cases run on the official calculator and 2 cases worked through the official worksheet by hand.
Limitations
- Custody "about equally" is treated as a court order for shared 50% physical custody (Form CS-42-S). The rule applies CS-42-S only to a court-ordered arrangement, "not … by informal agreement"; other parenting schedules are a deviation ground only, so the overnights input is not used.
- The estimate mirrors the Excel where it is more specific than the rule text: the $50 floor applies to Line 12 only (a Line 10 below $50 is the order), Lines 11–13 are computed for both parents, and the zero-dollar presumption is applied whenever a parent's gross income is $0 (the rule also requires that the parent receive only means-tested assistance or be incarcerated or institutionalized for more than 180 days).
- Preexisting periodic alimony paid to a former spouse (Line 1b) is not an input; alimony between these parents in the same case is not considered (1993 Comment), so the spousal support input is off.
- Not modeled: the DHR licensed-care cap on childcare, the 10%-of-income reasonable-cost test for health coverage, Social Security and other third-party benefits paid for the children (Rule 32(B)(9)), split custody, extraordinary medical, dental and educational expenses, and deviations.
Alaska
- Model
- Percentage of income (Alaska R. Civ. P. 90.3; AS 25.24.160, 25.27.060)
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Child Support Guidelines Affidavit (DR-305) and Shared Custody Child Support Calculation (DR-306)
- Official calculator
- acsess.childsupport.alaska.gov
Alaska multiplies the paying parent's adjusted annual income by 20% for one child, 27% for two, 33% for three and 3% more for each additional child. The other parent's income isn't used when one parent has the children most of the year. The yearly amount is paid in twelve equal monthly installments.
Adjusted annual income is total income from all sources, including the Permanent Fund Dividend, minus income tax, Social Security and Medicare tax, unemployment insurance tax, mandatory union dues and retirement contributions, and a few other listed deductions. When you enter gross pay, this estimate works out the taxes the way the Child Support Enforcement Division calculator does (a single filer with the standard deduction); your actual taxes may differ.
When each parent has the children at least 110 overnights a year (thirty percent), Alaska uses its shared custody formula: each parent's amount is multiplied by the other parent's share of custody, the difference is multiplied by 1.5, and the result can't be more than the paying parent's amount without shared custody.
If a parent's total income is $30,000 a year or less, adjusted income is the lower of the usual figure and total income minus $7,500. The minimum support is $50 a month, except in shared custody.
Work-related child care for these children is subtracted from the income of the parent who pays it. The children's health insurance premium is shared equally: the paying parent's support goes down by half the premium if they pay it, or up by half if the other parent pays it. Uninsured medical costs are split equally outside the monthly payment.
Court-ordered support for children of an earlier relationship is subtracted from income. For earlier children living with the parent, the parent subtracts what Alaska's percentage would be for those children on their own income.
Adjusted income above $138,000 a year isn't counted. The court can add more only if it finds that just and proper, given the children's needs and the parent's ability to pay.
Alaska works with yearly amounts to the cent; the monthly payment is the yearly amount divided by twelve.
Estimate of the 90.3(a)(1)(A) deductions on wages, as the CSED calculator works them out for income year 2026: federal income tax for a single filer with the standard deduction and no credits, Social Security tax up to the wage base and Medicare tax, and the employee's employment security tax (SUI, 0.5% of wages up to the 2026 wage base). Each is worked out for the year, divided by 12 and rounded to the cent, then multiplied by 12. Alaska has no state income tax.
27 test cases check this state: 10 cases run on the official calculator, 4 official worked examples and 13 cases worked through the official worksheet by hand.
Limitations
- Every parent's income is treated as Alaska wages for the tax estimate (single filer, standard deduction, no credits, no dependents). Union dues, retirement contributions, the parent's own health and life insurance premiums and spousal support to a former spouse are deductible under the rule but are not inputs.
- Other children living with a parent are treated as prior children in that parent's primary custody.
- Not modeled: divided and hybrid custody (DR-307, DR-308), third-party custody, the extended visitation credit, seasonal payment schedules, variations for unusual circumstances, additional awards above the cap, uncovered health care expenses (split equally outside the payment), and the CSED's whole-dollar monthly rounding.
- The custody shares use overnights; the court may use another measure when overnights don't reflect expenses.
Arizona
- Model
- Income shares (A.R.S. § 25-320; Arizona Child Support Guidelines (Ariz. Sup. Ct. Admin. Order 2022-116))
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Child Support Worksheet (January 1, 2022 Guidelines)
- Official calculator
- superiorcourt.maricopa.gov
Arizona uses the income shares model: the schedule gives the basic obligation for the parents' combined monthly income, and each parent is responsible for their share.
Gross income from almost all sources counts, before taxes. Spousal maintenance paid is deducted and maintenance received is added; support paid for other children is deducted, and a parent's income may be reduced for other children living with them.
The parenting time table gives a percentage for the number of parenting-time days a year, from 20 days. That percentage of the basic obligation (plus the older-child adjustment) is subtracted from the share of the parent who has the time. With essentially equal time both parents get the top percentage and the parent with the larger amount pays.
A self-support reserve protects the paying parent: 80% of full-time earnings at the Arizona minimum wage of $15.15 an hour. Support can't take the paying parent's income below it. Amounts under the $8 monthly clearinghouse fee are not ordered.
The basic obligation goes up by 10% for each child aged 12 or older, shared across the children. The children's insurance premium and work-related child care are added and divided by income; the parent who pays them gets credit.
Support paid under other orders is deducted from income, and a parent may deduct the schedule amount for other children living with them, based on their own income.
The schedule runs to $30,000 of combined income a month. Above that the top amount applies unless a party asks the court for more.
Income shares are rounded to four decimal places and the final amount to the nearest dollar.
15 test cases check this state: 15 cases run on the official calculator.
Limitations
- Arizona counts parenting-time days (24-hour blocks, with ½- and ¼-day rules, § V.C), not overnights. The overnights input is used as days.
- The self-support reserve test is discretionary in the guidelines ("may reduce") but applied by default in the calculator; the estimate applies it.
- Not modeled: education and extraordinary child expenses (§ III.B.5–6), the equitable reallocation for other children (§ II.B.2.f), split custody (two worksheets, § V.F), the tax effect of spousal maintenance (§ II.B.2.a), and deviations.
Arkansas
- Model
- Income shares (Ark. Code Ann. § 9-12-312(a); Ark. Sup. Ct. Admin. Order No. 10 (Child Support Guidelines), as amended by 2022 Ark. 185)
- Guidelines in use
- Effective October 6, 2022; sources verified October 7, 2026
- Worksheet
- Child Support Worksheet (Administrative Order No. 10, Forms Addendum)
- Official calculator
- www.arcourts.gov
Arkansas uses the income shares model: the Family Support Chart gives the basic obligation for the parents' combined monthly gross income and number of children, and each parent is responsible for their share.
Gross income from almost all sources counts, before taxes. Court-ordered support paid for other children is deducted. Spousal support paid to the other parent is deducted from the payer's income and added to the recipient's.
With about equal time, the smaller share of the chart amount is deducted from the larger and the add-on expenses are then settled, so the result can run either way. From 141 overnights a year with the paying parent a court may lower support, but there is no formula, so this estimate doesn't adjust for it.
The chart builds in a self-support reserve of $900 a month. When the chart amount for the paying parent's own income falls in the chart's shaded area, support is figured on that parent's income alone, without add-on expenses. Below $900 of gross income a month the presumptive minimum order is $125 a month.
The children's health insurance premiums, extraordinary medical expenses and work-related child care are added and divided by income; the paying parent gets credit for the ones they pay.
Court-ordered support paid for other children is deducted from income. Other children living in a parent's home can be a reason for the court to deviate, but they aren't part of the calculation.
The chart runs to $30,000 of combined income a month. Above that the top amount applies, and the court may set more to meet the children’s needs.
Each parent's percentage is rounded to two decimal places, shares to the cent, and the final amount down to the whole dollar.
20 test cases check this state: 15 cases run on the official calculator, 1 official worked example and 4 cases worked through the official worksheet by hand.
Limitations
- Time with the paying parent from 141 overnights a year, short of about equal time, allows a discretionary adjustment with no formula (§ V.2 and footnote 3); the estimate doesn't adjust for it. The overnights field is not shown; "about equally" uses the § V.2 offset.
- The equal-time worksheet treats the parent with the higher Line 2 income as the higher earner (Parent A on ties).
- With $0 income for the paying parent the estimate is $0, as in the calculator; § II.3 presumes a $125 minimum under $900 of gross income, and courts may impute income (§ III.8). No minimum-wage imputation figure is set.
- Not modeled: other children in the home and all other deviation factors (§ II.2), split custody (§ V.3, separate worksheets), third-party custody (§ V.4), Social Security benefit credits (§ V.5), bonus percentages (§ III.2), and the 5%-of-income reasonableness test for health insurance (§ IV.1).
California
- Model
- Statewide guideline formula (Cal. Fam. Code §§4050–4076)
- Guidelines in use
- Effective January 1, 2026; sources verified October 6, 2026
- Worksheet
- Child Support Information and Order Attachment (FL-342)
- Official calculator
- childsupport.ca.gov
California uses one statewide formula: CS = K[HN − (H%)(TN)]. HN is the higher earner's net income, TN is both parents' net income and H% is the higher earner's share of parenting time. K is a share of combined income that depends on TN and the timeshare. More children multiply the one-child amount.
The formula uses net disposable income: gross income minus federal and state income tax, Social Security, Medicare, state disability insurance, health insurance premiums and support paid for other children. This estimate works out taxes the way the state's calculator does by default.
Parenting time is part of the formula, so every change in the timeshare changes the amount. If the result is negative, the lower earner pays the higher earner.
If the paying parent's net income is below full-time minimum-wage earnings ($16.90 an hour), the amount can be reduced. The calculator shows a range; the lowest amount applies unless the other parent shows it should not.
Child care for work or job training and uninsured health costs are shared by net income, with the paying parent's income reduced by the basic support. Health insurance premiums are deducted from income instead.
Support actually paid under a court order for children or a spouse from another relationship is deducted from income. A hardship deduction for other children at home is up to the court.
There is no income cap. Above the top band the share of income keeps falling slowly; a court may deviate if the amount would exceed the children's needs.
The state's calculator shows whole dollars, so this estimate rounds the basic amount, each add-on share and the total to the nearest dollar.
Net disposable income = gross income minus federal income tax (with the child tax credit and earned income credit; state income tax and SDI itemized when that beats the standard deduction), Social Security and Medicare, California income tax (exemption and renter's credits, the California Earned Income Tax Credit) and SDI, as the DCSS calculator does by default: the parent the children live with files as head of household and claims them; the other parent files single. The Young Child Tax Credit is not counted: the DCSS calculator leaves it off by default (it needs a child under 6), and this estimate does not ask children's ages. The health insurance premium a parent pays is deducted (§4059(d)).
25 test cases check this state: 24 cases run on the official calculator and 1 official worked example.
Limitations
- The 2026 FTB liability schedules, CalEITC table and YCTC amounts are not yet published; the 2025 figures are used (the calculator's 2026 results match them). The exemption-credit phase-out above $252,203 and the 1% mental health tax over $1 million are not modeled.
- The YCTC is counted only when children's ages are entered, which the California form does not ask (the calculator's default). The Foster Youth Tax Credit and the CalEITC investment-income limit are not modeled.
- Hardship deductions for other children (§4071), discretionary add-ons (§4062(b)), the 50% rebuttal factor (§4057(b)(5)), new-spouse income and per-child allocation (§4055(b)(8)) are not modeled.
- More than ten children: the ten-child multiplier, flagged.
Colorado
- Model
- Income shares (C.R.S. § 14-10-115 (as amended by HB 25-1159 and HB 26-1217))
- Guidelines in use
- Effective March 1, 2026; sources verified October 7, 2026
- Worksheet
- JDF 1821 Support Worksheet For Child and Spousal Support
- Official calculator
- www.coloradojudicial.gov
Colorado uses the income shares model: the schedule gives the basic obligation for the parents' combined monthly adjusted gross income, interpolated between rows, and each parent is responsible for their share of it.
Gross income from almost all sources counts, before taxes. Spousal maintenance between the parents is deducted from the payer's income and added to the recipient's after it is multiplied by 1.25, or by 1.33 when combined income is above $10,000 a month.
Every overnight counts. The parenting time table gives each parent a credit percentage for their overnights; that percentage of the total basic obligation is subtracted from the parent's share, and the parent who owes more pays the difference. With equal time each parent's credit is half, so the parent with the larger income share pays.
If the paying parent's adjusted gross income is $650 a month or less, the guideline is a minimum order of $10. Up to the self-support reserve (29 hours a week for 50 weeks a year at the Colorado minimum wage of $15.16 an hour), the basic obligation is a fixed low-income amount and the total is capped at 10% of income. Above the reserve, the basic obligation is limited to a share of the income above it, and up to full-time minimum-wage earnings the total is capped at 20% of income.
Work-related and education-related child care (after the federal tax credit), the children's health insurance premium and ongoing extraordinary medical expenses are added to the basic obligation and shared by income; the parent who pays them gets credit.
Child support a parent actually pays under another order is deducted from income. For other children living with a parent, 75% of the schedule amount for those children on that parent's income alone is deducted.
The schedule runs to $40,000 of combined income a month. Above that the court has discretion, but the basic obligation can't be less than the amount at the top of the schedule; this estimate uses that amount.
Colorado's guidelines set no rounding rule. This estimate interpolates the schedule and keeps amounts to the cent.
20 test cases check this state: 20 cases worked through the official worksheet by hand. The official calculator does not accept requests from our test network, so it is not yet part of the checks.
Limitations
- Line 5c base. The statute and the Word form use the total basic obligation (line 4) × the credit percentage; the PDF form says line 5 ×. Outside the low-income rules both give (share − credit) × line 4. The estimate follows the statute, with a negative line 6 counted as zero.
- Low-income rules. "The schedule of basic child support obligation" in (7)(a)(V) is read as the paying parent's line 6 (after the parenting time credit), because JDF 1821 line 7 follows line 6. The 10% cap applies to the reduced amount plus add-ons even with no add-ons, as written. The low-income rules never reverse who pays (negative results are zero).
- The $10 minimum also applies to a paying parent with no income; courts may instead impute income ((5)(b)), which the estimate does not do (the imputation default is a "reasonable rate of pay" for 32 hours, not a fixed wage).
- Fractional overnights use the nearest table row; the schedule interpolation is linear (the statute says only "interpolated").
- Not modeled: deductible (pre-2019) maintenance and maintenance with third parties, the (6)(a)(III) deduction for other children living elsewhere, education and transportation costs ((11)(a)), Social Security dependent benefits ((11)(c)), per-child overnight averaging and split care (enter the average overnights), and deviations.
Connecticut
- Model
- Income shares (Conn. Gen. Stat. §§ 46b-215a, 46b-84; Regs. Conn. State Agencies §§ 46b-215a-1 to 46b-215a-6 (Child Support and Arrearage Guidelines))
- Guidelines in use
- Effective August 1, 2026; sources verified October 7, 2026
- Worksheet
- Worksheet for the Connecticut Child Support and Arrearage Guidelines (CCSG-1, JD-FM-220)
Connecticut uses the income shares model on net weekly income. The schedule gives one amount for the parents' combined net weekly income and the number of children; each parent owes their share, and the parent the children don't live with pays theirs as current support.
Net income is gross income minus income taxes based on all allowable exemptions, deductions and credits, Social Security and Medicare, CT Paid Leave contributions, health insurance premiums, and a few other listed items. Hourly wages count up to 45 paid hours a week. Connecticut prescribes no tax method, so the net income here is an estimate: the parent the children live with is assumed to file as head of household and claim them.
Connecticut has no parenting-time formula. When parents share physical custody with substantially equal time, the parent with the higher net weekly income pays their own presumptive amount to the other parent; a court may deviate.
If the paying parent's own net weekly income falls in the darker shaded part of the schedule, that amount is their whole obligation and the other parent's income isn't used. The shading protects a self-support reserve of $362 a week (125% of the federal poverty guideline for one person). Below $150 a week there is no obligation.
Health insurance premiums are deducted from the paying parent's income. Child care and unreimbursed medical costs aren't part of the weekly amount: each parent pays a percentage of them as they come up, based on their share of the parents' income after support.
Support and alimony a parent is ordered to pay for another family are deducted from that parent's income. For other children living with a parent, the schedule amount for all of that parent's children on their own income is shared per child, and the part for the other children is deducted.
The schedule ends at $6,000 of combined net weekly income. Above that, courts decide case by case between a minimum, the $6,000 amount, and a maximum, combined income times the percentage at $6,000 (12.61% for one child, 18.27% for two). This estimate shows the minimum.
Weekly amounts are rounded to the nearest dollar. Incomes are rounded to the nearest ten dollars to find the schedule block, and each parent's share is rounded to a whole percentage.
Connecticut prescribes no tax method. This estimate deducts 2026 federal income tax (standard deduction and child tax credit), Social Security and Medicare, and Connecticut income tax under the DRS 2026 withholding calculation rules plus the 0.5% CT Paid Leave contribution (line 5). The parent the children live with files as head of household and claims them; the other parent files single; with equal time the lower earner claims them. The earned income tax credit is left out because the guidelines exclude it from income. Each weekly amount is rounded to the dollar.
18 test cases check this state: 18 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- The qualified-child deduction applies only to an initial award or when defending a modification; the estimate applies it whenever other children living with a parent are entered. Line 12d income is rounded to the nearest $10 for the schedule, as in (c)(3).
- Line 6 premiums are deducted from the parent who pays them; with net entries the other deductions are assumed already taken.
- Not modeled: deviations (including the shared-custody and 55% deviations), split custody, line 19 dependency benefits, arrearage payments, cash medical support, child-care and medical percentage orders as dollar amounts, court-ordered life/disability insurance, union dues, uniforms, mandatory retirement in place of Social Security, itemized deductions, the Connecticut property tax credit and earned income tax credit.
Delaware
- Model
- Melson formula (13 Del. C. §§ 501, 514, 517; Del. Fam. Ct. Civ. R. 500–510 (Delaware Child Support Formula))
- Guidelines in use
- Effective February 1, 2026; sources verified October 7, 2026
- Worksheet
- Form 509, 2026 Delaware Child Support Formula
- Official calculator
- courts.delaware.gov
Delaware uses the Melson formula. Each parent first keeps a $1,600 self-support allowance. The children's primary needs ($380 for each home plus $420 a child, plus child care and insurance) are shared by each parent's share of the income left after the allowance. A standard of living adjustment then adds a percentage of each parent's remaining income, and each home keeps the amounts for the children who live there.
Gross income counts, and taxes are not subtracted. Alimony paid is subtracted; alimony received counts with a 25% increase because it isn't taxed. Pension contributions, union dues and similar deductions the worksheet allows are not included in this estimate.
A paying parent who has the children 80 to 124 overnights a year keeps 10% of what the other home retains for the children; 125 to 163 overnights, 30%. With at least 164 overnights in each home, each child counts as half in each home, and no support is ordered when the net amount is under $50 a month.
A parent's amount can't be more than 50% of their income after the self-support allowance. When the children live mainly with one parent, the order is at least $160 a month for one child and $240 for two or more.
Work-related child care and 75% of the premium for health insurance covering the children (50% if that parent supports other children) are part of the primary need, shared by income; the parent who pays them keeps credit for them. Uninsured medical costs are split separately as they come up.
A parent who supports other children, at home or under another support order, has their income after the self-support allowance counted at 70%. The amount of another order is not subtracted.
There is no income cap. The standard of living adjustment is 12% of each parent's remaining income for one child, 17% for two, 21% for three and 2% more for each additional child. When remaining income is above $16,000, 30% of the parents' combined excess is taken off first.
The worksheet is monthly and rounds every amount to the nearest dollar; income shares are rounded to the nearest whole percent. Weekly and every-two-weeks pay are converted to monthly with the worksheet's factors.
23 test cases check this state: 19 cases run on the official calculator and 4 cases worked through the official worksheet by hand.
Limitations
- Not modeled: self-employment tax adjustment (Line 3), deductions other than alimony paid (pension, union dues, disability insurance, health insurance not covering these children; Line 4), private school (Line 12B), split placement (children living in different homes), children in different overnight bands (averaged percentages), the 35% self-support protection for children in three or more households, guardians as the party seeking support (50% share), Social Security dependent benefits offset, incarceration (half the minimum), disabled parents below the allowance, cash medical (Line 25).
- The engine uses the income entered. Courts impute a presumptive minimum income ($2,390 a month in 2026) to a parent who is voluntarily unemployed, gives no documents or doesn't appear (Rule 501(f)); a parent with no income gets the "zero income" insight and, in primary placement, the minimum order.
- The health insurance input is taken as the parent's out-of-pocket premium for a policy covering the children; 75% (or 50%) of it counts on Line 12C.
- Prior support entered for a parent (any amount) and other children at home both set Line 7A to "Yes"; the amount itself is not used.
- The custody choice sets the non-custodial parent; with 164 or more overnights for that parent the children are treated as shared.
District of Columbia
- Model
- Income shares (D.C. Code §§ 16-916.01 and 16-916.01a (Appendices I–III))
- Guidelines in use
- Effective April 1, 2025; sources verified October 7, 2026
- Worksheet
- Worksheet A: Sole Physical Custody (Appendix II) and Worksheet B: Shared Physical Custody (Appendix III)
- Official calculator
- csgc.oag.dc.gov
The District of Columbia uses the income shares model: the schedule gives the basic child support obligation for the parents' combined yearly adjusted gross income, and each parent is responsible for their share.
Income from almost any source counts, before taxes. Alimony paid to the other parent is subtracted and alimony received is added; means-tested benefits such as TANF, SSI and food stamps don't count. The official calculator works with yearly amounts and shows the result per month, rounded to the dollar.
Shared physical custody is presumed when the children spend at least 35% of the year with each parent (128 days). The basic obligation is multiplied by 1.5 and divided by income share; each parent keeps the part that matches their own time, and the parent who owes more pays the difference.
The paying parent keeps a self-support reserve of $20,815 a year. With less than $900 a year above it, the presumed amount is $75 a month; otherwise support is no more than their income above the reserve. The order, add-ons included, also can't be more than 35% of the paying parent's adjusted gross income.
The cost of adding the children to health insurance, uninsured medical costs above $250 a year per child and work- or school-related child care are divided by income share and added to each parent's share. A parent who pays a cost directly gets credit for it.
Support a parent pays under another order is subtracted from their income. A parent can also deduct 75% of the schedule amount for other children living with them, figured on that parent's own income.
The schedule runs to $240,000 of combined income a year. Above that the guideline isn't presumptive, but support can't be less than the amount at the top of the schedule, which this estimate shows.
Income shares and time shares are whole percentages, and the yearly amount is divided by twelve and rounded to the dollar, as in the official calculator.
28 test cases check this state: 27 cases run on the official calculator and 1 case worked through the official worksheet by hand.
Limitations
- The overnights input is used as the days a year with each parent (the statute counts "time during the year"; the calculator asks for days or a percentage).
- equal custody below 35% of the year for one parent uses Worksheet A with the higher-income parent paying.
- Extraordinary medical expenses are entered as the amount above $250 a year per child; health insurance is the added cost to cover the children (§ (i)(3)). The 5% reasonableness test (§ (i)(5)) is not applied.
- Not modeled: self-employment tax deduction (§ (d)(2)), SSDI derivative benefits (§ (d)(9), (l)), third-party custody (§ (d)(8)), the $75 order when income can't be determined (§ (f-1)), the upward deviations of § (g-1) and (m)(4) with the modified self-support reserve ($15,650), split custody, retroactive support, and deviations (§ (p)).
Florida
- Model
- Income shares (Fla. Stat. § 61.30)
- Guidelines in use
- Effective July 1, 2023; sources verified October 6, 2026
- Worksheet
- Child Support Guidelines Worksheet, Form 12.902(e)
Florida uses the income shares model: the schedule in the statute gives the support for the parents' combined monthly net income, and each parent is responsible for their share.
Net income is gross income minus income taxes, Social Security and Medicare, mandatory union dues and retirement, the parent's own health insurance, support paid for other children and spousal support paid. This estimate works out taxes from gross income; Florida has no state income tax.
When each parent has the children at least 73 overnights a year, the basic obligation is increased by half and each parent's share is multiplied by the other parent's share of overnights, then offset.
The paying parent pays no more than 90% of the amount by which their net income exceeds the federal poverty guideline for one person.
Child care, the children's health insurance and noncovered medical, dental and prescription costs are added and shared by income, with credit for what each parent pays.
Support actually paid under orders for other children is deducted from income; later children can't be used to lower support.
Above $10,000 of combined net income a month, a percentage of the extra income is added to the top of the schedule.
Amounts are worked to the cent.
Florida uses each parent's actual net income (§ 61.30(3)); there is no official calculator or tax table. This estimate uses 2026 federal tax with the standard deduction (head of household claiming the children for the parent they live with, single for the other) and FICA; Florida has no state income tax.
12 test cases check this state: 12 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- The 90% limit is applied whenever it is lower than the guideline share (the statute's trigger wording is ambiguous).
- More than six children: the six-child column, flagged. Split custody is not modeled.
- The FPG year in the rules must be updated each January (runbook §7.2).
Georgia
- Model
- Income shares (O.C.G.A. § 19-6-15)
- Guidelines in use
- Effective January 1, 2026; sources verified October 6, 2026
- Worksheet
- Georgia Child Support Worksheet (Schedules A–E)
- Official calculator
- csconlinecalc.georgiacourts.gov
Georgia uses the income shares model: the table gives the basic obligation for the parents' combined monthly adjusted income, and each parent is responsible for their share.
Gross income from almost all sources counts. Half of self-employment tax and support already paid for other children are deducted; a court may also deduct an amount for other children living with a parent.
A parenting time adjustment applies to any court-ordered parenting time: each parent's days are raised to the power of 2.5, so more time means a larger reduction.
A low-income adjustment table limits support for paying parents with lower incomes; at or below $1,500 a month it is a percentage of income.
Work-related child care and the children's health insurance premium are divided by each parent's share of income.
Support paid under earlier orders is deducted from income, and a court may deduct an amount for other children living with a parent.
The table runs to $40,000 of combined income a month. Above that the table's highest amount applies, and a court may deviate upward.
Amounts are worked to the cent.
12 test cases check this state: 12 cases worked through the official worksheet by hand. The official calculator does not accept requests from our test network, so it is not yet part of the checks.
Limitations
- Lookup ties at exact midpoints and the rounding of the PTA are not stated in the statute; nearest row with ties up and cent rounding are used.
- Low-income table: incomes between $1,500 and $1,550 use the $1,550 row (nearest row).
- Half of self-employment tax, deviations (Schedule E), SSA/VA benefit credits and split parenting are not modeled.
Hawaii
- Model
- Melson formula (HRS §§ 571-52.5, 576D-7, 576E-15, 580-47; 2024 Hawai‘i Child Support Guidelines)
- Guidelines in use
- Effective April 1, 2024; sources verified October 7, 2026
- Worksheet
- Child Support Guidelines Worksheet (Appendix A-1) and Extensive Time-Sharing Worksheet (Appendix A-2)
- Official calculator
- www.courts.state.hi.us
Hawaii uses a Melson-type formula. The children's primary need ($455 a child plus child care and health insurance) comes first; a standard of living adjustment then shares part of the parents' remaining income with the children. Each parent's part follows their share of the parents' combined net income.
Gross income from almost all sources counts. Net income comes from the Table of Incomes: gross income minus income taxes and Social Security and Medicare at the rates the guidelines fix, minus a $1,693 self-support reserve, so it is not take-home pay. Spousal support paid is subtracted from gross income and support received is added.
When the parent with fewer overnights has more than 143 a year, the extensive time-sharing worksheet lowers that parent's amount for each extra overnight. With equal time each parent's amount is counted for half the year and the parent who owes more pays half the difference.
Each parent keeps a $1,693 self-support reserve before net income is counted. Each parent's share is at least $91 a child a month and generally no more than their net income.
Child care for work or training and the children's health insurance are part of the primary need, so they are shared by net income; the parent who pays them gets credit.
Other children are not deducted from income. Supporting other children can be an exceptional circumstance that lets a court, the agency or a hearings officer set a different amount.
There is no income cap. The standard of living adjustment is 10% a child, up to 30%, of the parents' income above a $1,303 set-aside each, after the primary need; support above what the children reasonably need can be an exceptional circumstance.
Net income, each parent's obligation and the final amount are rounded to the nearest dollar, and the income shares to the nearest whole percent.
21 test cases check this state: 19 cases run on the official calculator and 2 cases worked through the official worksheet by hand.
Limitations
- Spousal support is entered as a monthly amount and moved between gross incomes untaxed; the guidelines tax-adjust non-taxable support received (footnote 16), which needs the recipient's tax rate.
- Not modeled: split custody (Lines 30–35), the Non-Taxable & Net Self-Employed Income Worksheet and self-employment tax method (§§ II.B.3–4, III.D), Social Security dependency credits (§ III.B), cash medical (10% of net income, which a user can enter as health insurance paid), and exceptional circumstances (additional children, support above 70% of net income, private school, high income above the children's needs).
- The engine follows the custody choice for the payer; when the non-custodial parent's overnights are 183 or more it uses the equal time-sharing calculation.
- Line 2 is rounded to the dollar as the automated worksheet does; the printed Table of Incomes shows cents. Line 3 rounds to whole percent, so this rarely changes the result.
Idaho
- Model
- Income shares (Idaho Rules of Family Law Procedure, Rule 120 (Idaho Child Support Guidelines); Idaho Code § 32-706)
- Guidelines in use
- Effective July 1, 2025; sources verified October 7, 2026
- Worksheet
- Standard Child Support Worksheet (I.R.F.L.P. Form 6) or Shared, Split, or Mixed Custody Child Support Worksheet (Form 7)
Idaho uses the income shares model. The schedule is a set of percentages of the parents' combined annual Guidelines Income, falling as income rises; each bracket's monthly amount is added up, and each parent is responsible for their share of combined income.
Guidelines Income is gross income before taxes from almost any source, less support and maintenance paid under other orders, maintenance ordered in this case, and the guideline support for other children living with a parent. Child support received doesn't count.
When the children spend more than 25% of the overnights with each parent, the basic obligation is multiplied by 1.5, each parent's share is multiplied by the other parent's share of overnights, and the two are offset. No one pays more than they would without shared custody.
Support should rarely be zero. Idaho presumes at least $50 a month per child, and when the paying parent earns under $800 a month the court reviews whether that parent can still meet basic needs.
Work-related child care and the children's health insurance premium are shared by income share, with credit to the parent who pays. The parent with the larger tax benefit for the children under the official tables claims them, and the other parent receives their income share of that benefit.
Support paid under other orders is deducted from income, and so is the guideline support for other children living with a parent, figured on that parent's income alone.
The schedule covers combined Guidelines Income up to $440,000 a year. Above that the court decides any additional support case by case; this estimate shows the amount for the top of the schedule.
The schedule's monthly amounts are whole dollars, and the amount to be ordered is rounded to the nearest dollar, as in the guidelines' worked example.
20 test cases check this state: 2 official worked examples and 18 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- Schedule $1 step at $150,000 (4–5 children): the printed total for the first $150,000 (2,592 / 2,883) is $1 below the sum of the printed bracket amounts (2,593 / 2,884). The engine uses the printed total from $150,000 up, so the amount steps down $1 there.
- Four-children typo: the last line reads "13% of the next $20,000". It is read as $290,000, like the other columns, because (i)(7) applies the guidelines to the first $440,000.
- Tax benefit defaults: - Both parents are single unless set otherwise. - With equal time, both use the "has custody" table. - Ties go to the parent the children live with (with equal time, the one with more overnights). - Children without an entered age count as under 17. - Incomes of $4,000 a year or less get $0, and incomes above $600,000 use the last row (the tables have no rows there). - The tables reflect the tax law when they were adopted. Endnote 4 lets a court deviate if they are inaccurate.
- Time shares: exact overnights ÷ 365. Form 7 shows two-decimal proportions, but the rule states no rounding.
- Low income: the review of payers under $800 a month is discretionary. Only the $50-per-child presumption is applied.
- Not modeled: - split and mixed custody (per-child Form 7); - extended-visit abatement ((i)(5)); - transportation ((g)(2)); - Social Security dependency benefit credits ((g)(5)); - self-employment depreciation and SE-tax deductions (enter adjusted income); - uninsured medical costs (shared as incurred, outside the monthly amount); - the rebuttal for a paying parent with more than 50% of the overnights; - deviations.
Illinois
- Model
- Income shares (750 ILCS 5/505)
- Guidelines in use
- Effective March 20, 2026; sources verified October 6, 2026
- Worksheet
- Support Obligation Worksheet (HFS)
- Official calculator
- cscwebext.hfs.illinois.gov
Illinois uses the income shares model: the schedule gives the support for the parents' combined net income, and the paying parent pays their percentage share.
Net income comes from the state's standardized gross-to-net table, which differs for the parent with most of the parenting time. Support paid for other children is then deducted.
When each parent has at least 146 overnights a year, the basic obligation is multiplied by one and a half, shared by income and offset by each parent's time.
When the paying parent's gross income is at or below the state's low-income line, the presumed order is $40 a month per child, up to $120 shared equally among all of that parent's children. A parent with no income has a presumed order of zero.
The children's health insurance premium is shared by net income. Child care and school costs are ordered separately at the court's discretion.
Support paid under orders for other children is deducted from net income; for other children without an order, a court can deduct up to 75% of the guideline amount for them.
Above $27,325 of combined net income a month the court decides, but support is at least the amount at the top of the schedule.
Income shares and parenting-time shares are rounded to a hundredth of a percent, and each worksheet line is worked to the cent.
18 test cases check this state: 16 cases run on the official calculator and 2 cases worked through the official worksheet by hand. The official calculator does not accept requests from our test network, so it is not yet part of the checks.
Limitations
- The 2027 adjustment increases the shared-care obligation of a parent with 110–145 overnights, capped at their basic-guideline share; HFS has not yet published its worksheet for this.
- Child care and school costs are shown separately from the support amount on the HFS worksheet and are not added.
- Individualized net income, maintenance, Social Security dependent benefits and split care are not modeled.
Indiana
- Model
- Income shares (IC 31-16-6-1; Indiana Child Support Rules and Guidelines (Indiana Supreme Court))
- Guidelines in use
- Effective May 14, 2024; sources verified October 7, 2026
- Worksheet
- Child Support Obligation Worksheet (CSOW) and Parenting Time Credit Worksheet (PTCW)
- Official calculator
- www.in.gov
Indiana uses the income shares model: the weekly schedule gives the basic obligation for the parents' combined weekly adjusted income, and each parent is responsible for their share.
Weekly gross income from almost all sources counts, before taxes; the schedule already allows for average taxes. Maintenance paid is deducted and maintenance received counts as income.
From 52 overnights a year the parent without primary custody gets a parenting time credit: the Table PT total percentage of the basic obligation, less that parent's share of the duplicated expenses. With equal time the court names the parent who pays controlled expenses, and the other parent gets the credit. If the credit is larger than that parent's share, the other parent pays.
Indiana has no minimum order or self-support reserve. Below $100 of combined weekly income, and when a parent's income is extremely low, courts decide support case by case so the parent keeps enough to live on.
Work-related child care and the children's health insurance premium are added to the basic obligation and divided by income; the parent who pays them gets credit. Uninsured health care costs are shared by the same percentages outside the weekly amount.
Support paid under other orders is deducted from income. Later-born or adopted children reduce a parent's income by a percentage, from 6.5% for one child; earlier-born children without an order reduce it by the schedule amount for them on that parent's income alone.
The schedule runs to $9,200 of combined weekly income. Above that a percentage of the whole combined income applies, from 8.1% for one child.
Income shares are rounded to two decimals of a percent, and the weekly amount to the nearest dollar.
17 test cases check this state: 14 cases run on the official calculator, 2 official worked examples and 1 case worked through the official worksheet by hand.
Limitations
- Every child is assumed to have the same overnights. The Guideline 6 averaging for children with different overnights, split custody (two worksheets) and the Post-Secondary Education Worksheet are not modeled.
- The tax-credit reduction of child care, the federal-tax-credit reduction of premiums, the self-employment FICA adjustment, imputation of potential income, and the 50% cap on support plus temporary maintenance are not modeled; they are mentioned in the explanation where relevant.
- Uninsured health care expenses are shared by the line 2 percentages outside the weekly amount; there is no threshold.
- The parenting time credit "is not automatic" (Guideline 6), and credit below 52 overnights is discretionary. The estimate applies the table.
- Above $9,200 the guidelines don't say what the percentage applies to. The calculator applies it to the whole combined income, which creates small cliffs at the boundary (for example, 6 children at $9,210 is $1,621 against $1,622 at $9,200).
Iowa
- Model
- Income shares (Iowa Ct. R. 9.1–9.27 (Child Support Guidelines); Iowa Code § 598.21B)
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Child Support Guidelines Worksheet, Iowa Ct. R. 9.27 Form 1
- Official calculator
- secureapp.dhs.state.ia.us
Iowa uses the income shares model: the schedule gives the support for the parents' combined adjusted net monthly income, and the paying parent pays their percentage share of it.
Net income is gross income minus federal and Iowa income taxes and Social Security and Medicare, worked out the way the guidelines prescribe (standard deduction, head of household for the parent with the children). Support paid for other children and a deduction for other children a parent must support also come off.
From 128 court-ordered overnights a year, the paying parent gets a credit of 15% to 25% of their basic obligation. With joint (equally shared) physical care, each parent owes their share of one and a half times the schedule amount for half the time, and the amounts are offset.
If the paying parent's net income is $1,250 or less, support comes from the schedule on that parent's income alone. A little above that, support is the lower of that amount and the usual share of the combined amount.
The children's health insurance premium is shared by income. When no parent has coverage at a reasonable cost, the paying parent also owes cash medical support. Child care paid by the parent with the children can add to support, up to a limit based on half of the paying parent's disposable income.
Child support paid under an order for other children comes off income, and a parent who must support other children gets a deduction of 8% to 16% of gross income.
The schedule runs to $30,000 of combined net income a month. Above that, the court decides, starting from the top amount as a minimum.
Incomes are rounded to whole dollars to read the schedule, income shares to two decimals of a percent, and the result to whole dollars, as in the official estimator.
Rule 9.6 guidelines method with 2026 tax law: head of household for the custodial parent (both parents with joint physical care), single for the other; the standard deduction; the custodial parent claims the children (the federal child tax credit up to the tax, and Iowa's $40 dependent credits); Iowa tax at 3.8% of federal taxable income less the $40 personal credit ($80 head of household); Social Security and Medicare. Spousal support between the parents is treated as not taxable.
20 test cases check this state: 15 cases run on the official calculator and 5 cases worked through the official worksheet by hand.
Limitations
- Wage income only; the parents are treated as unmarried (rule 9.6(2) married filing separately is not modeled); all children are assumed to qualify for the child tax credit; the federal tax is from the 2026 rate schedules rather than the IRS tax table (at most a few dollars a year); no Iowa school district surtax (it varies by district).
- Joint care: the decree assigns the dependency exemptions (rule 9.6(5)); this estimate splits them, the extra child to the parent with the higher gross income.
- Not modeled: split or divided physical care (rule 9.14(4)), stepparent coverage, premiums that cover other people (the input is the children's portion), Hawki premiums, mandatory pension instead of FICA, union dues and license fees, premiums for other children (line G), uncovered medical expenses (shared outside the monthly amount, rule 9.12(5)), the child care presumption ending at 13, the SSI-only zero rule (rule 9.4), taxable alimony, imputation.
Kansas
- Model
- Income shares (K.S.A. 20-165 and 23-3002; Kansas Child Support Guidelines (Kansas Supreme Court Administrative Order 2025-RL-121, effective July 1, 2025))
- Guidelines in use
- Effective July 1, 2025; sources verified October 7, 2026
- Worksheet
- Child Support Worksheet (Appendix I)
Kansas uses the income shares model. The schedule for the number of children gives an amount for each child by the parents' combined monthly income and the child's age group (birth to five, six to eleven, twelve and older); the amounts are added and each parent is responsible for their share of the total.
Gross income from almost all sources counts, before taxes; public assistance does not. Child support paid for other children is subtracted. Spousal maintenance paid is subtracted and maintenance received is added, increased by 25% for orders entered after the federal tax change if the parties agree.
When the children spend 35% or more of their time with the other parent (about 128 overnights a year), that parent's share is reduced by 10%, 20% or 30%. With equal time the Shared Expense Formula splits the difference between the parents' shares; the Direct Expense Formula adds a percentage of the gross obligation for the parent who doesn't pay the children's direct expenses.
The court must consider the paying parent's ability to pay: the federal poverty guideline for one person is subtracted from that parent's income, and when what remains is less than the support amount the court decides the amount. The estimate shows what remains.
The children's health insurance premium and work-related child care, after the child care tax credit, are added and shared by income; the parent who pays each cost is credited.
Child support paid under other orders is subtracted from income. When the parent without primary residency has other children living with them, the schedule for the total number of children that parent supports is used.
The schedules run to $18,000 of combined income a month. Above that, amounts are at the court's discretion; this estimate uses the extended formula printed with the schedules.
Income shares are rounded to the nearest tenth of a percent, combined income to the nearest schedule row, and every amount to the nearest dollar.
21 test cases check this state: 21 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- Children whose age is not entered use the 6-11 column (estimate default; the worksheet always has ages).
- Time is measured in overnights, not hours; the guidelines exclude time at school or day care.
- Not modeled: self-employment detail (enter net self-employment income), cost-of-living differential (IV.E), actual cost and extended parenting time adjustments (IV.H.1, H.3), non-exercise of parenting time (IV.H.4), divided or combined residency (IV.D.4–5), Section J adjustments (long-distance costs, income tax considerations, special needs, support past majority, overall financial condition), Social Security dependent benefits (K.4), the enforcement fee allowance (M), bonus methods, and the marginal-rate maintenance method.
- The multiple-family application is applied whenever the non-residential parent has other children at home; the guidelines make it available to that parent for original orders and requested increases, and discretionary when the result falls below the poverty level shown on the schedules (comparison not modeled). It is not applied with equal time (there it is a defense to an increase).
- The child care credit chart is the Judicial Branch's 2024 chart (pre-2026 federal credit percentages). Update it when the Judicial Branch posts a new chart.
- Worksheet label vs text: the worksheet's Direct Expense labels say "less than $4,690" and "more than $8,125"; the guideline text (VI.F.3: "equal to or less than $4,690", "equal to or greater than $8,125") is followed.
Kentucky
- Model
- Income shares (KRS 403.211, 403.212, 403.2122 and 403.213; 921 KAR 1:400)
- Guidelines in use
- Effective July 15, 2024; sources verified October 7, 2026
- Worksheet
- CS-71 Worksheet for Monthly Child Support Obligation (and CS-71.1 Exception)
- Official calculator
- kentuckychildsupport.ky.gov
Kentucky uses the income shares model: the guidelines table gives the support for both parents at their combined monthly adjusted gross income, and each parent is responsible for their share.
Gross income from almost all sources counts, before taxes, including alimony received and SSI. Means-tested public assistance does not count. Alimony paid and support paid for older children of another relationship are deducted first.
Kentucky counts parenting time in days. When the parent with less time has the children at least 88 days a year, a shared parenting credit of 15% to 50% of the table amount is subtracted from that parent's share. With equal time, the parent with the higher gross income is treated as the paying parent.
If the paying parent's own income is at or below $1,100 a month (one child) to $1,600 (six or more children), support is also figured from the table on that parent's income alone (self-support reserve of $915 a month), and the lesser amount applies. The minimum order is $60 a month, except when the shared parenting credit applies.
Work-related child care and the children's health insurance premium are added to the table amount and divided by income share; each parent gets credit for what they pay the provider. Uninsured medical costs above $250 a year for all the children are also divided by income share, on top of the worksheet amount; the parent who carries the children's health insurance covers the first $250.
Court-ordered support a parent pays for older children of another relationship is deducted from that parent's income. For older children living with a parent, the table amount for those children on that parent's income is deducted.
The table runs to $30,000 of combined monthly income. Above that, the court decides; this estimate shows the amount at the top of the table.
Income shares are rounded to a tenth of a percent and worksheet amounts to the cent.
33 test cases check this state: 28 cases run on the official calculator and 5 cases worked through the official worksheet by hand.
Limitations
- Kentucky counts days (more than 12 consecutive hours), not overnights; the overnights input is used as days. Days between two chart bands (for example 115.5) get no credit, as in the estimator (ky-20).
- The credit is a motion-based, discretionary adjustment (KRS 403.2122(3), (6)); the estimate applies it whenever the days qualify.
- Above $30,000 combined the court decides (KRS 403.212(7)); the estimate uses the $30,000 row, as the estimator does, and flags it.
- Extraordinary medical expenses are allocated "as incurred" over a calendar year; the estimate spreads the yearly $250 evenly over the months, so a year with uneven bills can come out differently. "Unless the parties have agreed otherwise" (KRS 403.211(9)) is not modeled.
- Not modeled: - Cash medical support: KRS 403.211(7)(c)2 and (7)(d) define it ("an amount to be paid toward the cost of health care coverage, fixed payments for ongoing medical costs, extraordinary medical expenses, or any combination thereof") but set no amount, percentage or formula, and neither does 921 KAR 1:400 (checked 2026-10-08). A premium entered as the children's health insurance is shared as CS-71 line 9 ("premium or cash medical support"). - Split custody (two worksheets, KRS 403.212(8)): not an engine input. - The agency method of 921 KAR 1:400 § 1(5)(a) for a prior-born child living with a parent when an order and its worksheet exist: the deduction is that parent's portion of the total obligation on the other case's worksheet, a figure from another case that the engine's inputs (number of other children, support paid) can't supply. The estimate uses § 1(5)(b), the table on 100% of that parent's income, which the regulation prescribes when there is no order or no worksheet. - Deviations (KRS 403.211(2)–(4)).
Louisiana
- Model
- Income shares (La. R.S. 9:315–9:315.47 (Louisiana Child Support Guidelines))
- Guidelines in use
- Effective January 1, 2025; sources verified October 7, 2026
- Worksheet
- Obligation Worksheet A (R.S. 9:315.8, 315.10) and Obligation Worksheet B (R.S. 9:315.9)
- Official calculator
- dcfs.louisiana.gov
Louisiana uses the income shares model: the schedule gives the basic child support obligation for the parents’ combined monthly adjusted gross income and number of children, and each parent is responsible for their share.
Gross income from almost all sources counts, before taxes; the schedule already allows for taxes. Child support received and public assistance don’t count. Child support and spousal support a parent already owes under an order to someone outside this case are deducted. A court may impute income to a parent who is voluntarily unemployed or underemployed; with no evidence at all, it presumes 32 hours a week at the minimum wage ($7.25 an hour).
When the children spend about equal time with each parent (shared custody), the basic obligation is multiplied by 1.5, divided by income, and each parent’s share is multiplied by the percentage of time the children spend with the other parent; the parent who owes more pays the difference, but never more than without shared custody. The overnights you enter set those percentages. Otherwise the worksheet has no parenting-time adjustment; in joint custody a court may give a credit for substantial time.
The schedule has a self-support reserve for low-income paying parents built in, and there is no minimum order. Below $1,050 of combined income a month the court sets the amount from actual income and ability to pay; this estimate follows the state’s online estimator, which scales the first row down to zero.
Net work-related child care (after the federal child care tax credit), the children’s health insurance premium and uninsured medical costs above $250 per child a year are added to the basic obligation and shared by income. The paying parent gets credit for costs they pay directly. Enter child care after the tax credit; this estimate doesn’t compute the credit.
Child support and spousal support a parent owes under an existing order to someone outside this case are deducted from that parent’s income. Other children living with a parent are not deducted by formula, though a court may consider them.
The schedule runs to $50,000 of combined income a month. Above that the court decides, but support can’t be less than the top row, which this estimate uses.
Income shares are rounded to two decimal places of a percent and every amount to the cent, as in the state’s online estimator. Between schedule rows the amount is interpolated.
17 test cases check this state: 13 cases run on the official calculator, 1 official worked example and 3 cases worked through the official worksheet by hand.
Limitations
- Shared custody has no numeric threshold ("approximately equal" time, §315.9(A)(1)); Worksheet B is used when the custody choice is "about equally", with the entered overnights as the time percentages. With custody mostly with one parent the overnights are not used: the joint-custody credit for more than 73 days (§315.8(E)(2)) is discretionary with no formula.
- Child care should be entered net of the federal child and dependent care credit (§315.3(A), IRS Form 2441). The estimate does not compute the credit: the 2026 Form 2441 parameters are not in the repository's official federal data. The estimator's helper table (LECWEBAZ.html, read 2026-10-07) is dated 2024-12-04 and holds the credit percentages 35% (AGI up to $15,000) falling by 1% per $2,000 to 20%, i.e. the pre-2026 Form 2441 table.
- Not modeled: other extraordinary expenses (§315.6: private school, transportation, activities), the child's income (§315.7), the discretionary deduction for other children (§315(C)(1)(b)), split custody (§315.10), deviations (§315.1), imputation (the 32-hour minimum-wage presumption applies only on a finding that income evidence is totally absent, §315.11(A)(2)), and the spendthrift-trust option above the table (§315.13(C)(2)).
- The estimator rounds with binary floating point (parseInt((x + .005) * 100) / 100); the engine rounds exact half-cents up. They can differ by a cent in rare half-cent cases.
- 2026 legislation (Act 130 / HB 154, Act 605 / HB 1239) could not be read in enrolled form; whether Act 605 changed §315.11(A)(1) (the exception for a parent caring for a child under five) is unverified. It doesn't affect the arithmetic modeled here.
Maine
- Model
- Income shares (19-A M.R.S. §§ 2001–2012; 10-144 C.M.R. ch. 351, ch. 6–7)
- Guidelines in use
- Effective February 13, 2023; sources verified October 7, 2026
- Worksheet
- Child Support Worksheet (FM-040)
- Official calculator
- gateway.maine.gov
Maine uses the income shares model: the Child Support Table gives a weekly amount per child at the parents’ combined yearly gross income, multiplied by the number of children, and each parent is responsible for their share of it.
Gross income from almost all sources counts, before taxes. Means-tested public assistance does not count. Support a parent already pays under an order for other children is subtracted first.
Maine has no overnight formula. When both parents provide substantially equal care, the higher-income parent pays the lower of its share of the table amount and the difference between the parents’ shares of one and a half times the table amount; child care and medical costs are shared by income.
If the paying parent earns less than $16,800 a year, support is 10% of that parent’s weekly income, rounded down, with no add-ons. If the paying parent’s own income falls in the shaded self-support area of the table (up to $20,400 a year for one child), the table amount on that income alone is used when it is lower.
Health insurance for the children, work-related child care and predictable extraordinary medical costs are added to the table amount and shared by income; the paying parent subtracts what they pay directly.
Support a parent pays under an order for other children is subtracted from that parent’s income. For other children living with the paying parent, the table amount for those children on that parent’s income is subtracted as a yearly amount.
The table runs to $400,000 of combined yearly income. Above that the court decides, and the amount per child is presumed to be at least the top row; this estimate uses the top row.
Income shares are whole percents, and the weekly amounts are rounded to the dollar; amounts under the poverty rule are rounded down.
27 test cases check this state: 22 cases run on the official calculator and 5 cases worked through the official worksheet by hand.
Limitations
- Poverty threshold. § 2006(5)(C) and ch. 7 §§ 2–3 refer to the federal poverty guideline for one person for the year the order is set ($15,960 in 2026); the adopted table header and the CSWS use $16,800, the table's first row. The estimate follows the table and the CSWS. Between $15,960 and $16,800 a court applying the current-year guideline could use the table instead.
- The statute's sentence "a self-support reserve for obligors earning $22,800 or less" is out of date; the table shading (to $20,400 for one child, $39,600 for six) governs, as the 2022 review notes.
- Spousal support paid to a former spouse who is not the other parent (line 4a) has no input; spousal support between these parents does not count (§ 2001(5)(A), (E)).
- Children 12 and over: child care is for children under 12 (§ 2006(3)(A)); the estimate doesn't check ages.
- With substantially equal care below $16,800 the 10% rule is applied, and the self-support reserve is not applied.
- Not modeled: split custody (§ 2006(5)(E)), the reserve "within an age category" wording (no age categories since PL 2017, c. 30), the 6% reasonable-cost test for health insurance (ch. 351), and deviations (§ 2007).
Maryland
- Model
- Income shares (Md. Code Ann., Fam. Law §§ 12-201 to 12-204 and § 12-102; Md. Rule 9-206)
- Guidelines in use
- Effective October 1, 2025; sources verified October 7, 2026
- Worksheet
- Worksheet A (CC-DR-034) and Worksheets B and C (CC-DR-035)
- Official calculator
- dhs.maryland.gov
Maryland uses the income shares model: the schedule gives the basic child support obligation for the parents' combined monthly adjusted actual income, and each parent is responsible for their share.
Income from almost any source counts, before taxes. Support paid for other children and alimony paid are subtracted, and alimony between the parents in this case is added to the parent who receives it. Means-tested benefits such as SSI and SNAP don't count.
Shared physical custody applies when each parent has at least 92 overnights a year. The basic obligation is multiplied by 1.5 and divided by income share, and each parent's share is applied to the other parent's percentage of time. A parent with 92 to 109 overnights has their amount increased by 10% down to 2%. The parent owing more pays the difference, but no more than they would owe without shared custody.
The schedule builds in a self-support reserve of $1,145 a month for the paying parent, and its first row sets minimum amounts for combined income up to $1,200 a month. No separate low-income test applies.
Work-related child care, the children's health insurance and uninsured medical costs above $250 a year are added to the basic obligation and divided by income share. A parent who pays a cost directly gets credit for it.
Support a parent already pays for other children is subtracted from their income. A parent can also deduct 75% of the schedule amount for other children living with them, figured on that parent's own income.
The schedule runs to $30,000 of combined income a month. Above that the court decides; this estimate shows the amount at the top of the schedule.
Income shares are kept to a hundredth of a percent and amounts to the cent, as in the state's calculator.
21 test cases check this state: 14 cases run on the official calculator, 2 official worked examples and 5 cases worked through the official worksheet by hand.
Limitations
- Multifamily column: the statute's "basic child support obligation for each additional child" is read as one lookup in the column for the number of other children in the home, as the schedule is used everywhere else (the Rule 9-206 committee note repeats the statutory wording). The alternative reading (the one-child amount for each child) would give a larger allowance. Confirmed on the official calculator on 2026-10-07 (md-15).
- Multifamily income: looked up on line 1 actual income (before lines 1a–1c), as § 12-201(c)(2)(i) says "actual income". Confirmed on the official calculator on 2026-10-07.
- Worksheet A limit with add-ons: § 12-204(m)(5) limits the paragraph (3) basic amount; the CC-DR-035 line 16 note limits the whole order. The estimate applies the worksheet's version (the order, including Worksheet C, is limited to the Worksheet A amount). The two differ only when add-ons are entered.
- Extraordinary medical costs: the user enters the monthly average of costs above $250 a year; the threshold is not subtracted again.
- Not modeled: split custody (no input), cash medical support and additional expenses (lines 4d–4e), alimony paid under other orders (line 1b), third-party dependency benefits (§ 12-204(j)), potential income, deviations, and the pre-2022 schedule for cases filed before 2022-07-01.
Massachusetts
- Model
- Income shares (G.L. c. 208, § 28; G.L. c. 209C, § 9; G.L. c. 119A, § 13; Massachusetts Child Support Guidelines (2025))
- Guidelines in use
- Effective December 1, 2025; sources verified October 7, 2026
- Worksheet
- Child Support Guidelines Worksheet (CJD 304)
- Official calculator
- courtforms.jud.state.ma.us
Massachusetts uses an income shares formula: Table A gives the support for one child from the parents' combined weekly available income, adjusted for the number of children and for children aged 18 or older, and each parent is responsible for their share of income.
Gross income from almost all sources counts, before taxes. Support paid under other orders and the health insurance premium a parent pays are deducted to give available income. Everything is weekly and rounded to the dollar.
With about equal time (Box one) or a split arrangement (Box three), the worksheet works out what each parent owes toward the children living with the other, checks it against each parent's income, and the parent who owes more pays the difference.
A paying parent with available income of $391 a week or less pays the low-income amount from the shaded area of the chart, starting at the minimum order of $15 a week. Support of 40% or more of the paying parent's income is presumed to be a hardship the court may deviate for.
Work-related child care, up to $430 a week per child, is shared by income: the other parent's share is added to what they owe. Health insurance premiums are deducted from the income of the parent who pays them.
Support a parent actually pays under another order is deducted from that parent's gross income. Payments on arrears are not.
The formula runs to $8,654 of combined available income a week. Above that the amount at the cap is the minimum presumptive order and the court decides any more.
Every worksheet line is a whole dollar, and income shares are whole percents.
23 test cases check this state: 23 cases run on the official calculator.
Limitations
- Child care is one total paid by one parent. The per-child $430 cap is applied as if the cost were spread evenly over the children (cap = $430 × children, at most five).
- Not modeled: Social Security dependency benefits (Lines 2b, 2c, 7c), dental/vision insurance (2f), the hypothetical order for other children living with a parent (§ II.K.3, needs the other parent's income), alimony between the parties (Cavanagh, court discretion), uninsured medical costs (§ II.J), and deviations.
- In a split arrangement, ages are matched in the order entered: the first ages are the children living with Parent A.
- A child 18 or older still in high school counts as under 18 (§ II.F.2); the user enters such a child as under 18.
- The overnights input is not used: Massachusetts has no overnight threshold (time shares other than the three boxes are handled by deviation, § II.D).
Michigan
- Model
- Income shares (MCL 552.519(3)(a)(vi), 552.605; 2025 Michigan Child Support Formula)
- Guidelines in use
- Effective January 1, 2025; sources verified October 6, 2026
- Worksheet
- Uniform Child Support Order (FOC 10)
- Official calculator
- pcal.state.mi.us
Michigan works out each parent's base support from the parents' combined net income using the General Care Support Table, then offsets the two amounts for parenting time.
Net income is all income minus actual income taxes, Social Security and Medicare, mandatory work deductions and the parent's own health coverage. This estimate works out taxes from gross income with standard assumptions.
Every overnight counts: the parental time offset weighs each parent's base support by their overnights raised to the power of 2.5. With equal time the parent with the higher income pays some support.
A parent with net income at or below $1,255 a month pays 10% of their income; just above that, a transition equation phases support in. Michigan has no minimum order.
The paying parent also pays their share of the ordinary medical amount ($200 a year for one child). The children's health insurance premium and child care are shared by each parent's percentage and offset.
A parent's net income is reduced by a multiplier for other children they support who aren't children of this relationship.
Above the table's top income level the top tier's percentages continue; courts may use discretion for very high incomes.
Percentage shares are kept to the hundredth of a percent and support amounts are rounded to whole dollars.
Michigan deducts each parent's actual taxes (MCSF 2.07(B)); the official calculator can estimate them from the filing status and exemptions. This estimate uses head of household (claiming the children) for the parent they live with most and single for the other, 2026 federal tax with the standard deduction, FICA and Michigan income tax at 4.25% after a $5,900 exemption per person; city taxes are not included.
24 test cases check this state: 19 cases run on the official calculator and 5 cases worked through the official worksheet by hand.
Limitations
- Equal parenting time uses 182.5 overnights each (the calculator's suggestion).
- The total includes the ordinary medical amount, as on the FOC 10 order.
- Child care net of the federal credit (MCSF 3.06(B), added 2026-10-08): "Figure the actual cost of child care by deducting any child care subsidies, credits (including federal tax credit) ... from the gross cost of child care" (3.06(B), (1)(b)). The estimate deducts the federal credit for child and dependent care expenses the paying parent could claim, from the 2026 rules in src/data/tax/federal/2026.json (dependentCareCredit: IRC § 21 as amended by P.L. 119-21 § 70405, which reproduces every row of the 2026 Form 2441 line 8 table): expenses up to $3,000 (one child under 13) or $6,000 (two or more) and the parent's earned income, × 50% reduced by 1 point per $2,000 (or part) of AGI over $15,000 to 35%, then over $75,000 to 20%, no more than the parent's income tax before credits (Form 2441 line 10). Only the parent the children live with mostly (equal time: the higher gross income) can claim it (IRC § 21(e)(5)), so child care paid by the other parent is not reduced. AGI and earned income are the gross wages; the filing status is the one the net-income estimate uses. No subsidies or employer benefits are inputs. When incomes are entered as net (fixtures only) no credit is computed, as on the MiChildSupport Calculator with manually entered taxes (its credit shows $0.00), so mi-14, mi-17 and mi-18 are unchanged. Children aged 13 and over (when ages are entered) don't qualify. Fixtures mi-20 to mi-23 are worksheet-manual hand calculations (35% rate, tax-liability limit, second phase-down, payer not eligible).
- The parent's own health coverage deduction, dependent-benefit credits and nonparent custody are not modeled.
Minnesota
- Model
- Income shares (Minn. Stat. §§ 518A.26–518A.43)
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Child Support Guidelines Worksheet (Minnesota Child Support Guidelines Calculator)
- Official calculator
- childsupportcalculator.dhs.state.mn.us
Minnesota uses the income shares model: the guideline table gives the basic support for the parents' combined monthly income, and each parent is responsible for their percentage share.
Gross income from almost all sources counts, before taxes and retirement contributions. Spousal maintenance paid is deducted and received is added. Need-based public assistance and child support received do not count. Weekly income is multiplied by 4.33 to get a monthly amount.
Minnesota's parenting expense adjustment cubes each parent's annual overnights and weighs each parent's share of basic support by the other parent's overnights. The more overnights the paying parent has, the less they pay. A parent with more than 55% of the parenting time is presumed to owe no basic support.
The paying parent keeps a self-support reserve of 120% of the federal poverty guideline for one person. If their income above it is less than the guideline amount, medical support and then basic support are reduced. At very low incomes a minimum basic support of $50 a month for one child, up to $100 for six or more, applies instead.
The children's health coverage premium is divided by income share. The parent who doesn't carry the coverage contributes their share, which this estimate adds to or subtracts from the payment. Child care support isn't included because it depends on DCYF tax-credit tables.
Support a parent pays under other orders is deducted from income. For other children a parent supports without an order, 75% of the table amount for those children on that parent's income is deducted.
The table runs to $20,000 of combined income a month. Above that the $20,000 amount applies unless the court finds a child needs more.
Incomes and amounts are in whole dollars and income shares in whole percentages, as on the official worksheet.
31 test cases check this state: 28 cases run on the official calculator and 3 cases worked through the official worksheet by hand.
Limitations
- Child care support is not modeled. § 518A.40 subd. 1 reduces costs by the estimated federal and state child care credits from DCYF tables. DCYF does not publish those tables (not on dcyf.mn.gov, edocs or Wayback); the calculator applies them internally (run r12: federal 24% at $3,000 PICS, costs capped at $250 a month for one child, a Minnesota credit of $60). The CCAP sliding-fee cap (subd. 2) is also unpublished. The child care input is disabled.
- Not modeled: public-coverage (Medical Assistance) contributions from the MinnesotaCare premium scale; separate dental coverage (enter it with health coverage); Social Security/VA benefits for the child (lines 1b, 13); the GA/SSI/MFIP and incarceration exceptions to the minimum; potential income (the calculator does not impute it either); split custody; legacy parenting-expense orders (calculator Q17c/d); deviations (§ 518A.43).
- Overnights are taken as entered; the parent with fewer overnights is the formula's Parent A whatever the custody choice. With equal time each parent has 182.5.
- More than six children: the six-children amount is shown (§ 518A.35 subd. 4 leaves it to the court).
- Which date the calculator switches to a new year's poverty guideline is not published; the version boundary is set to January 1.
- Uninsured and unreimbursed medical expenses are split by the line 4 percentages outside the presumptive amount; the estimate does not add them.
Mississippi
- Model
- Percentage of income (Miss. Code Ann. §§ 43-19-101, 43-19-103 and 93-5-24(2)(c))
- Guidelines in use
- Effective July 1, 2026; sources verified October 7, 2026
- Worksheet
- MDHS Child Support Policy Manual, Guidelines for Setting Child Support Obligations (adjusted gross income computation)
Mississippi applies a percentage to the paying parent's monthly adjusted gross income: 14% for one child, 20% for two, 22% for three, 24% for four and 26% for five or more. The other parent's income isn't part of the calculation.
Adjusted gross income is gross income from all sources minus federal, state and local taxes, Social Security contributions and mandatory retirement and disability contributions. When you enter gross income, this estimate works out the taxes for a single filer with the standard deduction; your actual taxes may differ.
Mississippi has no parenting-time formula; a lot of time with the paying parent is a reason the court may deviate. With joint custody and equally shared parenting time, an award is worked out for each parent as if each were paying, and the parent with the higher adjusted gross income pays the difference.
Mississippi has no self-support reserve or minimum order. When adjusted gross income is under $10,000 a year, the court must state in writing whether the guideline amount is reasonable, taking into account the basic needs of a parent with a limited ability to pay.
Child care, health insurance and extraordinary medical or educational costs aren't added by formula. The court decides health coverage and may deviate from the guideline amount for these costs.
Court-ordered support the paying parent already owes for other children is subtracted from income. For other children living with the paying parent, the court may subtract an amount it considers appropriate.
When adjusted gross income is more than $100,000 a year, the court must state in writing whether the guideline amount is reasonable. This estimate keeps the same percentage.
Annual adjusted gross income is divided by twelve and the monthly award is worked to the cent.
Estimate of the § 43-19-101(3)(b) deductions on gross wages: 2026 federal income tax (single filer, standard deduction, no credits), Social Security and Medicare (counted as Social Security contributions), and 2026 Mississippi income tax (single, $2,300 standard deduction, $6,000 exemption, 4% above the first $10,000 of taxable income). Amounts are not rounded until the final award.
22 test cases check this state: 22 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- The tax estimate is a single filer with no dependents for both parents, also when the court computes an award for each parent under equal parenting time. The actual liability can differ (filing status, dependents, credits, itemized deductions, self-employment tax). Medicare is counted as a Social Security contribution.
- Not modeled: mandatory retirement and disability contributions and local taxes (not inputs); the discretionary subtraction for other children living with the paying parent ((3)(d)); health insurance, child care and extraordinary expenses (the statute has no formula; they are deviation factors or set by the court); split custody; deviations under § 43-19-103; imputation (no standard amount is allowed, § 43-19-101(5)).
- § 93-5-24(2)(c) speaks of "joint custody with equally shared parenting time"; the estimate applies it whenever the calculator's custody choice is "about equally". The presumption of joint custody in (2)(a) applies only to initial orders entered after 2026-07-01; the calculation paragraph has no such limit.
Missouri
- Model
- Income shares (§ 452.340 RSMo; Mo. Sup. Ct. R. 88.01; Civil Procedure Form No. 14 (order of March 4, 2025, effective January 1, 2026))
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Form No. 14, Child Support Amount Calculation Worksheet
Missouri uses the income shares model and the official Form worksheet: the schedule gives the basic amount for the parents' combined monthly income, add-ons are added, and each parent is responsible for their share of the total.
Gross income from almost all sources counts, before taxes. Court-ordered maintenance received is added and maintenance paid is subtracted.
The paying parent gets a credit of a percentage of the basic amount for their overnights a year, starting at 36 overnights and rising to the table's top band. The credit is not given when the receiving parent's adjusted income is at or below the worksheet's caveat amount, unless the paying parent would be left with little after support. With about equal time the parent with the higher gross income pays.
The schedule builds in a self-support reserve. When the paying parent's adjusted income falls in the shaded part of the schedule, a second calculation uses the schedule amount for the paying parent's income alone plus their share of the add-ons, and the lower amount applies.
Work-related child care, the children's health insurance premium and uninsured medical costs above $250 per child a year are added and shared by income; the paying parent is credited for the costs they pay. The receiving parent's child care is first reduced by the child care tax credit for children under 13.
Child support paid under other orders is subtracted from income. A parent with other children living with them subtracts the schedule amount for those children, based on that parent's own gross income.
The schedule runs to $40,000 of combined income a month. Above that, courts decide case by case; this estimate uses the top row.
Every worksheet amount is rounded to the nearest dollar, income shares to the nearest tenth of a percent, and the combined income to the nearest schedule row.
16 test cases check this state: 3 official worked examples and 13 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- Not modeled: Line 6e other extraordinary costs (private school, post-secondary education, activities), 2c(3) support received, the modification limits on Lines 2a/2b/2c (the "lesser of" rules and new-children rules), split custody, third-party custody, the imputation caveat, the 34–50% discretionary adjustment, deviations, and incremental orders.
- Child care entered for the paying parent goes to Line 6b with no tax credit; the earned-income caveats on child care are assumed to be met.
- Health insurance entered is the children's portion; when unknown, the directions prorate the premium by persons covered (Line 6c), which the user does before entering it.
Montana
- Model
- Melson formula (MCA 40-4-204, 40-5-209, 40-6-116; Admin. R. Mont. 37.62.101–37.62.148)
- Guidelines in use
- Effective February 1, 2026; sources verified October 7, 2026
- Worksheet
- Montana Child Support Guidelines Worksheets A–E
Montana uses a Melson-type formula on yearly amounts. Each parent keeps a personal allowance of $20,748. The children's primary allowance ($6,224 a year for one child) and their expenses are shared by the parents' incomes above the allowance; a standard of living adjustment then adds a share of each parent's remaining income.
Montana starts from total income, including the earned income credit and spousal support received, and subtracts income taxes, Social Security and Medicare, support ordered for other children, an allowance for other children at home and spousal support paid. Taxes here are estimated for a single filer. A parent with no income is treated as able to work full time at $10.85 an hour.
When the children spend more than 110 days a year with each parent, each parent's amount is reduced for the days above that number and the parent who owes more pays the difference.
Each parent keeps $20,748 a year. Each parent pays at least a minimum contribution: 12% of income after deductions, or a smaller percentage when that income is at or below the personal allowance.
Child care, the children's health insurance and their recurring medical costs above $250 a child a year are added to the children's needs and shared by income; the parent who pays them gets credit. Child care is first reduced by the federal dependent care credit when the parent who claims the children pays it.
Support ordered for other children is subtracted from income, and so is an allowance of half the primary allowance for other children living with the parent without an order.
There is no income cap. The standard of living adjustment is 14% of a parent's income available for it with one child, rising to 47% with eight or more children.
Every worksheet amount is rounded to the nearest dollar and the shares of income to two decimal places. Each child's yearly amount is rounded to the dollar, divided by twelve and rounded again; the monthly payment is the total for all the children.
ARM 37.62.110(1)(d)-(e) deducts each parent's actual income tax and Social Security and Medicare. Without tax returns, CSSD estimates them for a single filer (head of household is not used, CS 404.1). This estimate uses 2026 tax law: the standard deduction; the parent with more days claims the children, and each parent claims their other children at home, for the child tax credit (including the refundable part) and the earned income credit, which counts as income (line 1f) except on imputed income; Montana tax of 4.7% of federal taxable income up to $47,500 and 5.65% above, less the 20% Montana earned income credit; Social Security and Medicare. Spousal support between the parents is treated as ordered after 2018 (not taxable). Child care paid by the parent who claims the children is reduced by the federal dependent care credit.
22 test cases check this state: 22 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- The tax estimate is a 2026 tax-law computation for a single filer, not the federal and Montana withholding tables CS 404.1 names, and assumes every child of the calculation qualifies for the child tax credit (under 17), the earned income credit and, when child care is paid, the dependent care credit (under 13). Married filing status, itemized deductions, self-employment tax and the averaging of actual returns are not modeled; the result is labeled an estimate.
- The child tax credit phase-out uses gross income as modified AGI (CS 404.1 uses line 1i).
- Not modeled: mandatory retirement, employment expenses, health premiums for other children, other children's child care (lines 2d, 2h–2j), other supplements (12d), the long-distance parenting adjustment (WS-D, line 18), other SOLA adjustments (18b), per-child differences in days or expenses, split custody, third-party custodians (CS 404.3), partial imputation, Alaska/Hawaii personal allowances, Social Security benefits for the child (ARM 37.62.144) and the alternating-exemption averaging (CS 404.1 comments item 7).
- Overnights entered stand in for Montana's "days" (majority of a 24-hour period, ARM 37.62.124(3)).
Nebraska
- Model
- Income shares (Neb. Ct. R. §§ 4-201 to 4-222; Neb. Rev. Stat. § 42-364.16)
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Worksheet 1, Basic Net Income and Support Calculation
Nebraska uses the income shares model: the guideline table gives the support for the parents' combined monthly net income, and each parent is responsible for their percent contribution.
Net income is total income minus income taxes worked out with the standard deduction, Social Security and Medicare, required retirement contributions, the parent's own health insurance and support already ordered for other children. This estimate works out federal and Nebraska income taxes from gross income.
With joint physical custody and more than a set number of days with each parent (from 143 days a year), the table amount is increased by half and each parent's share is multiplied by the other parent's share of the year, then offset.
Support, child care and health care can't take the paying parent's net income below $1,330 a month, but a minimum of $50 or 10% of the paying parent's net income, whichever is more, may still be ordered.
The children's health insurance is added to the table amount and shared by income, with credit for the parent who pays it. Child care, less the federal child care credit, and uninsured health costs above $250 per child a year are shared the same way.
Support already ordered for other children is deducted from income. A new child is not by itself a reason to lower an existing order.
Above $20,000 of combined net income a month, support is at least the amount at the top of the table; courts may add a percentage of the extra income.
The final amount is rounded to the nearest dollar.
Worksheet 1 deducts federal and state income taxes worked out with the standard deduction and the exemptions provided by law (§ 4-205(A)) and FICA (§ 4-205(B)) from total monthly income. This estimate uses 2026 federal and Nebraska income tax with the standard deduction: head of household with the children as dependents for the parent they live with, single with no dependents for the other parent; the child tax credit lowers federal tax to zero at most (refundable credits are not counted; § 4-204(A) excludes the earned income credit from income). Retirement contributions and the parent's own health insurance (§ 4-205(C), (F)) are not deducted.
21 test cases check this state: 21 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- Incomes between table rows are interpolated (not stated in the guidelines).
- Tax filing assumptions as above; retirement contributions (§ 4-205(C)), the parent's own health insurance (§ 4-205(F)), self-employment tax and depreciation are not inputs.
- Not modeled: credit for other children regularly supported (§ 4-205(E), no method given), split custody (Worksheet 2), extended-visitation reductions (§ 4-210), cash medical support (§ 4-215(C)), the 109–142 day discretionary range, deviations (§ 4-203, Worksheet 5), earning-capacity imputation (§ 4-204(E)).
- The § 4-209 minimum is applied only when the § 4-218 limitation reduces the amount; the limitation is tested on the amount transferred (support plus the shares of child care and health care costs).
- Worksheet 6 line 6 prints "$125" for two or more children, but § 4-214 and the worksheet's own example use $100; the rule's $100 is used. § 4-214 imputes the credit when income is "above" the amount (Worksheet 6 asks "less than"); at exactly the amount no credit is imputed.
Nevada
- Model
- Percentage of income (NAC 425.100–425.170 (as amended by R139-23); NRS 125B.080; NRS 425.620)
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Nevada Child Support Guidelines Calculator (calculation detail)
- Official calculator
- nvchildsupportguidelinescalculator.azurewebsites.net
Nevada sets child support as a percentage of the paying parent’s gross monthly income, in three tiers. For one child it is 16% of the first $6,000, 8% of the part up to $10,000 and 4% of the rest; for two children 22%, 11% and 6%; for three 26%, 13% and 6%; for four 28%, 14% and 7%. Each further child adds 2%, 1% and 0.5%.
Income is gross monthly income from all sources, taxable or not, including alimony received and self-employment income after business expenses. Child support received, SNAP, Supplemental Security Income and other public assistance are left out. Taxes aren’t deducted.
When one parent has primary physical custody, only the other parent’s amount is figured. With joint physical custody each parent’s amount is figured and the two are offset, so the parent with the higher amount pays the difference. This estimate treats about equal time, or at least 146 overnights a year with each parent, as joint physical custody, the number of days Nevada custody law uses for joint custody.
When a parent’s circumstances limit their ability to pay, Nevada uses a low-income schedule that the courts publish each year from the federal poverty guidelines. It covers monthly incomes up to $1,995, starting at $998; below that the court decides the amount. Like the official Nevada calculator, this estimate uses the schedule whenever the income is in its range, unless you untick the low-income box.
Child care and health insurance aren’t part of the percentage amount. The court divides reasonable child care costs and medical support between the parents in a way it finds fair and adds them to the order; there is no set formula, so they aren’t included here.
Support a parent pays for other children isn’t subtracted from income. The court may adjust the amount for a parent’s legal responsibility to support others.
There is no cap: income above $10,000 a month is counted at the third tier’s lower percentage.
Each tier is figured in full and the final monthly amount is rounded to the cent. Low-income schedule amounts are whole dollars, as published.
27 test cases check this state: 24 cases run on the official calculator and 3 cases worked through the official worksheet by hand.
Limitations
- Joint physical custody: NAC 425 gives no day count. The estimate uses 146 overnights a year for each parent (the "at least 146 days of the year" in NRS 125C.003(1)(a)) or "about equally". A court decides the custody label.
- Low-income schedule: discretionary in the rule ("If the court determines …"); applied by default as the official calculator does. Below the first row the court sets the amount (425.145(2)); the estimate shows the first row's amount as the calculator does, but never more than the paying parent's income, so a parent with no income shows $0 where the calculator shows the first row (nv-27, documented deviation; SPEC §4.4 guarantee).
- Not modeled: the equitable division of child care (NAC 425.130) and of medical support (425.135), which R139-23 adds to the total obligation without a formula; the NAC 425.150 adjustment factors (other children supported, special needs, transportation, relative household income, the child's Social Security benefit); split and mixed custody (425.115(4), no per-child custody input); imputation (425.125, no default); incarceration (425.155); deviations and stipulations (425.110).
- Interest on arrears is variable (prime rate on January 1 or July 1 + 2%, NRS 99.040), recorded in the facts files.
New Hampshire
- Model
- Income shares (N.H. Rev. Stat. Ann. ch. 458-C (RSA 458-C:1 to 458-C:7))
- Guidelines in use
- Effective April 1, 2026; sources verified October 7, 2026
- Worksheet
- Child Support Guidelines Worksheet (DCSS 650)
- Official calculator
- business.nh.gov
New Hampshire applies a percentage to the parents' combined net income: from 25.6% down to 19% for one child as income rises, and from 45% down to 33.5% for four or more children. The state's table builds the net income in, so you enter gross income. Each parent is responsible for their share of the table amount, and the parent the children don't live with pays theirs.
Gross income from almost all sources counts, including alimony received. Support paid under other orders, alimony paid, half of self-employment tax, mandatory retirement contributions and state income tax are deducted. The table converts combined income to net income using the federal withholding for a single person claiming two allowances, plus Social Security and Medicare.
New Hampshire has no parenting-time formula. With approximately equal parenting time, substantially similar incomes and costs shared equally, the law presumes no support is owed; otherwise the parenting schedule is a reason the court may adjust the amount. This estimate shows the worksheet amount.
The paying parent keeps a self-support reserve of $1,729 a month. Support can't take their adjusted income below it, but it is never less than the minimum order of $50 a month.
Work-related child care and the cost of adding the children to health coverage are deducted from the income of the parent who pays them. Each parent's presumptive reasonable medical support obligation, 4% of gross income, is shown on the worksheet but not added to the amount.
Court-ordered support a parent actually pays for other children or adults is deducted from their income. Other children living with a parent are a reason the court may adjust the amount, not a deduction.
The printed table's last row starts at $31,110 of combined income a month. Above that this estimate continues the table's own method with the top percentages, as the state's calculator does; with significantly high income the court may adjust the amount.
Income shares are rounded to four decimal places, each parent's obligation to the cent and the final amount to the nearest dollar.
18 test cases check this state: 18 cases run on the official calculator.
Limitations
- Lines 5B (half of self-employment tax), 5C (mandatory retirement) and 5D (state income tax) are not separate inputs; enter income net of them to apply them.
- Parenting time: New Hampshire has no formula. RSA 458-C:5, I(h) presumes $0 for substantially similar incomes with an approximately equal schedule when costs are shared equally, and allows deviations for shared schedules; the estimate shows the worksheet amount, with the higher-income parent as obligor for equal time.
- Other children in the home, extraordinary medical and education expenses, one-time income (RSA 458-C:2, IV(c)) and all other special circumstances are deviation factors for the court and are not modeled.
- The calculator shows lines 7A and 7B as 0.00 when the $50 minimum applies; the estimate shows the table values.
New Jersey
- Model
- Income shares (N.J. Court Rules, R. 5:6A and Appendix IX (Child Support Guidelines); N.J.S.A. 2A:34-23)
- Guidelines in use
- Effective June 1, 2026; sources verified October 7, 2026
- Worksheet
- Appendix IX-C Sole Parenting Worksheet (CN 10788) and Appendix IX-D Shared Parenting Worksheet (CN 10727)
- Official calculator
- quickcalc.njchildsupport.gov
New Jersey uses the income shares model: the parents’ combined weekly net income sets a basic amount from the schedule, and each parent owes their share of it by income.
The guidelines work on weekly net income. Taxes come from the official combined withholding tables (federal, state, Social Security and Medicare), and the parent the children live with mostly claims them as dependents. Monthly amounts are divided by 4.3 to get weekly amounts.
The parent the children don’t live with mostly gets a credit for 37% of the basic amount times their share of overnights. From 28% of overnights (101 a year) the shared parenting worksheet also counts the fixed costs of a second home. If the primary household’s income would fall below twice the poverty guideline, the sole worksheet is used instead.
If paying would leave the paying parent with less than the self-support reserve of $460 a week, the amount is reduced to the income above the reserve, but not below $5 a week. When combined net income is under $180 a week, the court sets an amount between $5 and the schedule amount at $180.
Child care (after the federal and New Jersey child care credits), the children’s health insurance and recurring medical costs above $250 per child a year are added and shared by income. The parent who pays them directly gets credit.
Support a parent pays for other children, and a theoretical amount for other children living with a parent, are deducted in one calculation and ignored in another; the guideline amount is the average of the two.
The schedule ends at $3,600 of combined weekly net income. Above that, the top amount is the minimum and the court adds a discretionary amount.
Every worksheet line is rounded to whole dollars and income and overnight shares to two decimals, as the guidelines require.
23 test cases check this state: 23 cases run on the official calculator.
Limitations
- IX-E 2026 prints $2,490 as the two-children maximum for AGI $31,001–$33,000 (41% × $6,000 = $2,460, the pattern of every other row); this estimate uses the percentage. The table's weekly AGI column has typos (e.g. "328 – 265"); the annual column is used.
- The 2026 IX-E applies to dependents under 13 (IX-B); the calculator does not ask the children's ages for child care.
- Not modeled: the 14.6% increase for initial orders entered when a child is 12 or older (IX-A ¶17), non-taxable income, mandatory retirement and union dues, taxable alimony, government benefits for the child, court-approved extraordinary expenses, split custody (offset of two sole awards), the spouse income in the other-dependent worksheet, self-employment tax adjustments, extended-time abatements, and imputation (not automatic in New Jersey).
- More than eight people in the household use the eight-person threshold.
New Mexico
- Model
- Income shares (NMSA 1978, §§ 40-4-11.1 to 40-4-11.6; 8.50.108 NMAC)
- Guidelines in use
- Effective January 1, 2024; sources verified October 7, 2026
- Worksheet
- Worksheet A (Basic Visitation) and Worksheet B (Shared Responsibility), NMSA 1978, § 40-4-11.1(M)
- Official calculator
- csc.nmcourts.gov
New Mexico uses the income shares model: the schedule gives the support for both parents at their combined gross monthly income, and each parent is responsible for their share.
Gross income from almost all sources counts, before taxes, including alimony received. Means-tested public assistance such as TANF and SSI does not count. Alimony paid and court-ordered support paid for prior children are subtracted first.
New Mexico counts parenting time in twenty-four-hour days. When the children spend at least 128 days a year in each home, Worksheet B multiplies the schedule amount by 1.5, each parent keeps their share in proportion to their days, and the parent with the larger remaining share pays the difference.
The schedule has a built-in self-support reserve of $1,200 a month. If the paying parent's own income is in the shaded low-income area (up to $1,800 a month for one child and $3,100 for six), the support is the schedule amount on that parent's income alone, with no add-ons. This applies only when the paying parent has less than shared time.
The children's health and dental insurance premium, work-related child care and uninsured medical costs above $100 per child a year are added to the schedule amount and divided by income share; each parent gets credit for what they pay.
Court-ordered support a parent pays for prior children is subtracted from that parent's gross income. The guidelines allow a reasonable amount for prior children living with a parent but don't set it, so the estimate doesn't include it.
The schedule runs to $40,000 of combined monthly income. Above that, the guideline is the amount at $40,000 plus 5.4% (one child) to 11.6% (six children) of the income over $40,000.
Combined income is rounded to the nearest $50 to find the schedule row; worksheet amounts are kept to the cent and the shared-time percentages are whole percents.
26 test cases check this state: 21 cases run on the official calculator and 5 cases worked through the official worksheet by hand.
Limitations
- New Mexico counts 24-hour days; the overnights input is used as days.
- The other-children-in-the-home allowance (§ 40-4-11.1(C)(2)(e), "a reasonable amount") has no formula and is not modeled; neither are the extraordinary educational and long-distance visitation expenses (§ 40-4-11.1(K)(2)–(3)), cash medical support, partial abatement for visits of a month or longer (§ 40-4-11.1(H)(1)), imputation, and deviations, including the presumption of hardship above 40% of the payer's gross income (§ 40-4-11.1(L)).
- More than six children outside the reserve area: the guidelines give no amount; the estimate shows the six-children amount and flags it.
New York
- Model
- Percentage of income (N.Y. Fam. Ct. Act § 413(1); N.Y. Dom. Rel. Law § 240(1-b))
- Guidelines in use
- Effective March 1, 2026; sources verified October 6, 2026
- Worksheet
- Child Support Worksheet (UD-8(3), Appendix G)
- Official calculator
- ww2.nycourts.gov
New York's Child Support Standards Act applies a percentage to the parents' combined income: 17% for one child up to 35% for five or more. The paying parent pays their share of that amount.
Income is gross income minus Social Security and Medicare, New York City or Yonkers income tax, maintenance and child support paid for other children. Federal and state income taxes are not deducted.
New York has no parenting-time formula. The parent the children live with less pays; with equal time, the parent with the higher income pays. Extended time can be a reason to deviate.
If support would leave the paying parent below the poverty guideline, the order is $25 a month. Below the self-support reserve, it is the greater of $50 a month or the income above the reserve.
Child care and the children's health insurance are shared by income and added to (or credited against) the basic amount.
Child support actually paid for other children under an order or written agreement is deducted from income.
The percentage applies to combined income up to $193,000 a year. Above that, courts may apply it to more income or set support from the statutory factors.
Amounts are worked to the cent; the annual amount is divided by twelve for a monthly figure.
CSSA income is gross income minus FICA actually paid (and other listed items); federal and state income taxes are not deducted. The variant deducts 2026 Social Security and Medicare from gross income only.
16 test cases check this state: 10 official worked examples and 6 cases worked through the official worksheet by hand. The official calculator does not accept requests from our test network, so it is not yet part of the checks.
Limitations
- Above the cap the guideline figure uses capped income; courts may apply the percentage to more (flagged).
- NYC/Yonkers income tax, unreimbursed business expenses, maintenance between divorcing parties and split custody are not modeled. Five or more children use exactly 35% ("no less than").
North Carolina
- Model
- Income shares (N.C. Gen. Stat. § 50-13.4(c); North Carolina Child Support Guidelines (AOC-A-162))
- Guidelines in use
- Effective January 1, 2023; sources verified October 6, 2026
- Worksheet
- Worksheet A (AOC-CV-627) or B (AOC-CV-628)
- Official calculator
- ncchildsupport.ncdhhs.gov
North Carolina uses the income shares model: the schedule gives the support for the parents' combined monthly gross income, and each parent is responsible for their share.
Gross income from all sources counts. Child support a parent already pays under an order is deducted, and so is the schedule amount for other children living with the parent.
When each parent has the children at least 123 nights a year, Worksheet B raises the basic obligation by half and offsets each parent's share by the time the children spend with the other parent.
A shaded area of the schedule protects a self-support reserve of $1,133 a month: an obligor in it pays the schedule amount at their own income only. The minimum order is $50 a month.
Work-related child care and the children's health insurance premium are added and shared by income.
Support paid for other children is deducted from income, as is the schedule amount for other children living with the parent.
The schedule runs to $40,000 of combined income a month. Above that, courts set support from the children's reasonable needs.
The primary-custody order is shown in whole dollars, as the official worksheet calculator gives it.
17 test cases check this state: 17 cases run on the official calculator.
Limitations
- Worksheet B applies when each parent has at least 123 overnights (or equal time); overnights are per child.
- Worksheet C (split custody), extraordinary expenses (special schools, transport) and uninsured medical costs above $250 a year are not modeled.
- Combined income above $40,000 a month uses the top row as a minimal level and is flagged (court discretion).
North Dakota
- Model
- Percentage of income (N.D. Admin. Code ch. 75-02-04.1 (N.D. Cent. Code § 14-09-09.7))
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Child Support Guidelines Worksheet (N.D. Admin. Code ch. 75-02-04.1) with Schedules 1, 2, C and D
- Official calculator
- www.hhs.nd.gov
North Dakota applies a schedule to the paying parent's monthly net income and the number of children; the other parent's income isn't used. Net income is rounded to the nearest $100 before the schedule is applied.
Net income is gross income less a hypothetical federal income tax for a single filer with the standard deduction, a hypothetical state income tax of 11% of that federal tax, Social Security and Medicare, and what the parent pays for the children's health insurance and ongoing medical expenses. These taxes are set by the guidelines, not taken from a tax return.
When a court order gives the paying parent more than 100 overnights a year, each child's share is reduced in proportion to those overnights. With equal residential responsibility, an obligation is worked out for each parent and the smaller is subtracted from the larger.
North Dakota has no minimum order or self-support reserve. The schedule is zero when the paying parent's monthly net income rounds to $800 or less.
Child care and extraordinary costs aren't added by formula. The children's health insurance premium and ongoing medical expenses a parent pays are subtracted from that parent's net income.
When the paying parent also supports other children living in their home, the amount is half of the schedule amount plus the schedule amount on net income reduced by the cost of those other children.
The schedule's last row applies to monthly net income of $25,000 or more. Above that, a court may order more based on the children's needs.
Each amount is rounded to the nearest dollar, and monthly net income is rounded to the nearest $100 for the schedule.
The guidelines prescribe hypothetical taxes (§ 75-02-04.1-01(6)(a)–(c)): federal income tax for a single filer with the standard deduction from the IRS Tax Table for the most recent year (2025 in the HHS calculator updated January 1, 2026); state income tax of 11% of that federal tax, whatever the parent's state of residence; and Social Security and Medicare on wages. Each amount is rounded to the dollar, the annual net income is divided by twelve and rounded to the dollar.
26 test cases check this state: 20 cases run on the official calculator and 6 cases worked through the official worksheet by hand.
Limitations
- All income is treated as wages: subject to the hypothetical federal tax and to Social Security and Medicare. Amounts not subject to federal income tax, deductions in arriving at adjusted gross income, self-employment income and tax, Railroad Retirement, required union dues, retirement contributions and employee expenses (-01(6)(f)–(i)) aren't inputs.
- The hypothetical taxes are prescribed by the guidelines, so the estimate doesn't depend on the parent's actual return; the IRS figures are the most recent year's (2025) until the IRS publishes the 2026 tables.
- Not modeled: support owed to other obligees (Schedule C needs the number of children in each other family; the amount actually paid doesn't count, -06.1(6)); split residential responsibility (-03); partial equal residential responsibility; different overnights per child; imputed income (-07; the facts decide); foster care (-11); deviations (-09), including child care and children over 12.
- The calculator's help text describes extended parenting time as "at least 100 overnights"; the rule says "exceed an annual total of one hundred overnights", so the adjustment starts at 101.
Ohio
- Model
- Income shares (Ohio Rev. Code Chapter 3119; Ohio Adm. Code 5101:12-1-17)
- Guidelines in use
- Effective April 1, 2026; sources verified October 6, 2026
- Worksheet
- Sole/Shared Child Support Computation Worksheet (JFS 07768)
- Official calculator
- ohiochildsupportcalculator.ohio.gov
Ohio uses the income shares model on annual gross income: each parent's share of the schedule amount for the combined income, compared with the schedule amount at their own income.
Gross income counts. Spousal support paid, health insurance premiums paid and a credit for other children the parent supports are deducted.
A parent with a court order for at least 90 overnights a year gets a 10% reduction in their basic obligation. Courts may deviate further for extended time.
The schedule's shaded area protects a self-sufficiency reserve: a parent pays the lower of the schedule amount at their own income and their share of the combined amount, but at least $80 a month.
Work-related child care is shared by income share. Every order also includes cash medical support of $510.21 per child a year, split by income share.
A parent with other children to support gets a credit equal to their per-child share of the schedule amount for all their children.
The schedule runs to $336,000 of combined income a year. Above that, support is set case by case and is usually no lower than the amount at the top of the schedule.
Each line is worked to the cent, income shares to a hundredth of a percent, and the monthly order is the annual amount divided by twelve.
13 test cases check this state: 12 cases run on the official calculator and 1 case worked through the official worksheet by hand.
Limitations
- Equal time: the parent with the higher income is treated as paying (the worksheet leaves the obligor to the court), with the 10% reduction.
- Child-care age maximums (JFS 07766 Table 2) and the Line 21g tax credits are not applied (the official calculator applies both, so results with child care are higher than the calculator's; see oh-09 above); derivative benefits (Line 20), deviations and split parenting (JFS 07769) are not modeled.
Oklahoma
- Model
- Income shares (43 O.S. §§ 118–118I, 119, 119.1 and 120)
- Guidelines in use
- Effective November 1, 2021; sources verified October 7, 2026
- Worksheet
- Child Support Computation (OKDHS Form 03EN025E)
- Official calculator
- oklahoma.gov
Oklahoma uses the income shares model: the schedule gives the combined base monthly obligation for the parents' combined adjusted gross income, and each parent is responsible for their percentage share.
Gross income from almost all sources counts, before taxes. Self-employment income is reduced by 7.65%, the employer share of Social Security and Medicare tax. Means-tested benefits and child support received for other children don't count, and alimony between the parents is neither added nor deducted.
When the parent with fewer overnights has at least 121 a year, the combined obligation is multiplied by a factor from 2 down to 1.5, and each parent's share is offset against the other's for the time the children spend with the other parent. A parent with more than 205 overnights pays no basic support.
Oklahoma has no self-support reserve. Below $650 of combined income the schedule sets a combined obligation of $50, shared by income.
Child care, the children's health insurance premium and ongoing medical costs are shared by income share; the paying parent gets credit for what they pay directly. For uninsured children, cash medical support of $115 per child may apply, limited with the premium to 5% of the paying parent's gross income.
Child support a parent actually pays for other children is deducted from income, and so is 75% of a hypothetical order for other children living with the parent.
The schedule ends at $15,000 of combined income a month. Above that the court adds an amount it decides; this estimate shows the amount at the top of the table.
The schedule amount is in whole dollars; income shares are rounded to seven decimal places and worksheet amounts to the cent, as in the OKDHS calculator.
41 test cases check this state: 36 cases run on the official calculator, 3 official worked examples and 2 cases worked through the official worksheet by hand.
Limitations
- Not modeled: SSA Title II / VA benefits paid for the child (Lines 2a and 17), alimony paid in a prior case (2b), court-ordered marital debt payments (2c), visitation transportation (15), split custody (§ 118D(D)), third-party custodians (two computations), different schedules for different children (annual average), deviations (§ 118H).
- Imputation is not applied: the statute lets a court consider minimum wage for not less than 25 hours a week (§ 118B(C)(3)) but does not presume it, and OKDHS imputes only without an earning record. A parent entered with no income is used as $0 (zero-income insight).
- The OKDHS calculator names the obligor from user input; the estimate derives it (non-custodial parent, or the offset result with the parenting-time adjustment). With the adjustment and both Line 7 amounts at $0, add-ons are computed for the non-custodial parent (equal time: the higher-income parent).
- The cash medical threshold table is year-dependent (300% of the January 2025 FPG). OKDHS may publish a new table (it has been effective May 1); none dated 2026 was found on 2026-10-07.
- The 03EN025I instruction text says "132 to 144 overnights … 1.75; or 144 or more … 1.5"; the statute, the form and the calculator agree on 132–143 = 1.75, which is used.
Oregon
- Model
- Income shares (ORS 25.270 to 25.290; OAR 137-050-0700 to 137-050-0765 (Oregon Child Support Guidelines))
- Guidelines in use
- Effective July 1, 2026; sources verified October 7, 2026
- Worksheet
- Child Support Worksheet (OAR 137-050-0700 to 137-050-0765)
- Official calculator
- justice.oregon.gov
Oregon uses the income shares model: the obligation scale gives the basic support obligation for the parents' combined monthly adjusted income and number of children, and each parent is responsible for their percentage share.
Gross income from almost all sources counts. Spousal support owed to a parent is added; spousal support a parent owes, mandatory union dues and the cost of the parent's own health coverage are subtracted. Child support received and SNAP don't count. A court may treat a parent who could work as earning full-time minimum wage ($14.55 an hour); this estimate uses the incomes you enter.
Each parent gets a parenting time credit for their own overnights, from a formula that rises with every overnight; there is no threshold. The credit is a percentage of the basic obligation, reaching half of it at 182.5 overnights each. Only the parent with the larger net obligation pays.
Each parent keeps a self-support reserve of $1,729 a month (130% of the federal poverty guideline for one person), and their share of support can't exceed the income above it. Unless an exception applies, the paying parent's total support is at least $100 a month.
Work-related child care is shared by income share. The children's health coverage cost is shared in proportion to each parent's reasonable-cost limit: 4% of adjusted income, or nothing for a parent earning at or below the highest Oregon full-time minimum wage ($16.80 an hour). The parent who pays a cost gets credit for it.
Other children a parent lives with or is ordered to support reduce that parent's income by their share of the scale amount for all of the parent's children.
The scale runs to $30,000 of combined adjusted income a month; above that the top amount applies, and a court may deviate.
Income shares and parenting time credits are rounded to a hundredth of a percent, worksheet amounts to the cent and the guideline amount to the nearest dollar.
32 test cases check this state: 32 cases run on the official calculator.
Limitations
- One overnights figure for all children (0730(2)(b) averages per child); split custody runs through the same worksheet (0730(3)).
- Not modeled: Children Attending School (18–20), caretaker or state-care cases, Social Security / VA benefit reductions (0740), cash medical support (the estimate uses election "n"), rebuttals and the agreed amount (0760, 0765), automatic imputation (the calculator does not impute either), child care caps by age and area (0735 Table 1), coverage offered by both parents at once.
- The DOJ-hosted 0745 PDF prints the multiplier as "1.303"; the filed order DOJ 16-2026 says 1.30, which reproduces $1,729. The amount is what the engine uses.
Pennsylvania
- Model
- Income shares (Pa.R.Civ.P. 1910.16-1 to 1910.16-7; 23 Pa.C.S. § 4322)
- Guidelines in use
- Effective January 1, 2026; sources verified October 6, 2026
- Worksheet
- Support guidelines worksheet, Pa.R.Civ.P. 1910.16-4(a)(1)
- Official calculator
- www.humanservices.dhs.pa.gov
Pennsylvania uses the income shares model: the schedule gives the support for the parents' combined monthly net income, and the paying parent pays their percentage share of it.
Net income is gross income minus federal, state and local income taxes, Social Security and Medicare, mandatory retirement, mandatory union dues and alimony paid. This estimate works out taxes from gross income the way the state estimator does by default.
When the paying parent has the children at least 40% of overnights, their share is reduced. With equal time, support is limited so that the two households have equal net income.
The paying parent keeps a self-support reserve of $1,255 a month. For low incomes in the shaded part of the schedule, support is the lower of the schedule amount at the paying parent's income alone and the usual formula.
Child care, the children's health insurance premium and unreimbursed medical costs above $250 per child a year are shared by income percentage.
Support for other children doesn't reduce income here. If all of the paying parent's support orders exceed half of their net income, a court may reduce them proportionately.
The schedule runs to $30,000 of combined net income a month. Above that, a formula adds a percentage of the excess, and the court reviews the children's reasonable needs.
Income percentages are rounded to whole percent and amounts to whole dollars, as in the official examples.
Pennsylvania uses each parent's actual net income (1910.16-2(c)); the official DHS estimator works from gross income with the parent's filing status, a 3.14% state rate (3.07% income tax plus unemployment compensation tax) and a 1.00% local rate by default. This estimate assumes head of household for the parent the children live with (claiming them) and single for the other parent, the standard deduction and 2026 federal tax and FICA.
32 test cases check this state: 10 cases run on the official calculator, 9 official worked examples and 13 cases worked through the official worksheet by hand.
Limitations
- Self-support reserve: when the paying parent's net income is at or below $1,255 the rule leaves support to the court's review of actual circumstances; this estimate shows $0. Above it, the obligor always keeps $1,255.
- Combined income between the SSR and $1,300 uses the first schedule row (no official row exists).
- Child care tax credit (added 2026-10-08): Rule 1910.16-6(a)(6): "the total child care expenses shall be reduced to reflect the federal child care tax credit available to the eligible party, regardless of whether the credit is actually claimed by that party, up to the maximum annual cost allowable under the Internal Revenue Code"; (a)(7): no reduction if the eligible party is not qualified to receive it (the 2005 comment: the credit only offsets taxes owed). The estimate computes the credit with the 2026 Form 2441 rules in src/data/tax/federal/2026.json (dependentCareCredit: IRC § 21 as amended by P.L. 119-21 § 70405): expenses up to $3,000 (one child under 13) or $6,000 (two or more) and the eligible party's earned income, × 50% reduced by 1 point per $2,000 (or part) of AGI over $15,000 to 35%, then over $75,000 to 20%, limited to that party's income tax before credits (Form 2441 line 10). The eligible party is the custodial parent for tax purposes (IRC § 21(e)(5); equal time: the higher gross income, Form 2441 instructions); when the other party pays the child care there is no reduction. AGI and earned income are the gross wages; the filing status is the one the net-income estimate uses. The DHS estimator allocates the full cost ($400 × 58.71% = $234.84, run 2026-10-07), so it is no oracle for this step; pa-25 is unchanged because its custodial party has no earnings (no credit). No credit is computed when incomes are entered as net (the guideline examples). Fixtures pa-29 to pa-32 are worksheet-manual hand calculations (tax-liability limit, one-child limit at 35%, 20% floor, obligor pays).
- Split custody, varied schedules per child, the child's Social Security derivative benefit, spousal support/APL and the 1910.16-7 multiple-family reduction are not modeled.
Rhode Island
- Model
- Income shares (R.I. Gen. Laws § 15-5-16.2; R.I. Family Court Admin. Orders 2012-05, 2017-01, 2018-01, 2018-02 and 2023-02)
- Guidelines in use
- Effective July 1, 2023; sources verified October 7, 2026
- Worksheet
- Child Support Guideline Worksheet (FC-78, revised July 2023)
Rhode Island uses the income shares model: the schedule gives the basic obligation for the parents' combined monthly adjusted gross income, and each parent pays their percentage share.
Gross income from almost all sources counts, before taxes, including alimony received. Required deductions come off first: support paid under other orders, the children's health insurance premium or cash medical, half the schedule amount for other children living with a parent, and each parent's share of net child care.
Support is not reduced for ordinary parenting time. With shared placement, when each parent has at least 179 overnights a year, each parent's share of the total obligation is worked out and the parent with the larger amount pays the difference.
The schedule has a self-support reserve built in, so there is no separate low-income test. Below $1,350 of combined income a month the court sets support case by case.
Work-related child care, less the federal child care credit, is added to the basic obligation and shared by income. A noncustodial parent whose children are on RIte Care or on the custodial parent's insurance pays a cash medical contribution of 5% of gross income, capped at the premium.
Support paid under other orders is deducted from income, and a parent may deduct up to half of the schedule amount for other children living with them.
The schedule runs to $40,000 of combined income a month. Above that the top amount is multiplied by the ratio of combined income to the table top.
Combined income is rounded up to the next fifty-dollar row of the schedule, each parent's share is a whole percentage, and amounts are kept to the cent.
18 test cases check this state: 6 official worked examples and 12 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- Implementation decisions where the guidelines are silent: line 5 tie rounding (half up on Parent A); the child care credit uses the paying parent's income (Exhibit 6(b) uses the custodial parent, who pays); a paying parent who pays the child care provider is credited with the net cost (Exhibit 8 presumes the receiving parent pays the provider); cash medical always runs from the noncustodial parent (with equal placement, the higher gross income), also in shared placement; below $1,350 the first-row $50 is shown although the court decides case by case.
- Line 2c uses the parent's own gross income; the guidelines say the other parent of those children's income should be taken into account and allow up to 100% when that parent can't contribute.
- Not modeled: line 3 optional adjustments, split placement (two-household offset, § IV.B.13), extended visitation credits (§ IV.B.14), the 2.5%/0% reasonable-cost rule for second and later orders, the single-versus-family premium difference (enter only the children's portion), children's extraordinary medical and education expenses, and deviations.
South Carolina
- Model
- Income shares (S.C. Code Ann. § 63-17-470; S.C. Code Ann. Regs. 114-4710 to 114-4750 (Child Support Guidelines))
- Guidelines in use
- Effective January 1, 2024; sources verified October 7, 2026
- Worksheet
- Worksheets A (sole custody), B (split custody) and C (shared parenting), DSS Booklet 2819
- Official calculator
- dss.sc.gov
South Carolina uses the income shares model: the schedule gives the basic child support obligation for the parents' combined monthly adjusted gross income, and each parent is responsible for their share.
Gross income from almost all sources counts, before taxes; the schedule already allows for taxes. Means-tested benefits such as SSI and TANF don't count. Alimony between the parents is added to the income of the parent who receives it and deducted from the parent who pays it.
When the parent with less time has at least 110 overnights a year, the shared parenting worksheet may be used: the basic obligation is multiplied by 1.5, split by income and reduced by each parent's share of overnights, and the two amounts are offset. Close to the threshold the change is phased in overnight by overnight. A judge decides whether to use it.
The schedule builds in a self-support reserve of $1,010.50 a month. When the paying parent's income is in the schedule's shaded area, support is the schedule amount on that parent's income only, with no add-ons. Below $750 of combined income the court decides case by case, ordinarily at least $100 a month.
The children's health insurance premium, regular extraordinary medical costs and work-related child care are added to the basic obligation and shared by income. Child care is reduced by an estimate of the tax credit when the income of the parent the children live with is above a threshold, whichever parent pays it.
Court-ordered support a parent pays for another family is deducted from their income. A parent with other children living at home gets a credit of 75% of the schedule amount for those children on their own income.
The schedule runs to $40,000 of combined income a month. Above that the court sets support case by case; this estimate shows the amount at the top of the schedule.
The schedule is in whole dollars. Each parent's share of income is a percentage to one decimal place, and the worksheet amounts are carried unrounded until the guideline amount is rounded to the cent, as in the DSS calculator.
26 test cases check this state: 18 cases run on the official calculator and 8 cases worked through the official worksheet by hand.
South Dakota
- Model
- Income shares (SDCL §§ 25-7-6.1 to 25-7-6.29)
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Child Support Obligation Worksheet Based on Income Shares (SE481A)
- Official calculator
- apps.sd.gov
South Dakota uses the income shares model: the schedule gives the support for the parents' combined monthly net income, and the noncustodial parent's share of it, by percentage of combined income, is the order.
Net income is gross income minus federal income tax at the single rate for a monthly payroll period, Social Security and Medicare, retirement plan contributions up to 10% of gross income, work expenses an employer doesn't repay, and payments on other support orders. South Dakota has no income tax. A parent is presumed able to earn at least the state minimum wage of $11.85 an hour for 1,820 hours a year.
With a shared parenting plan of at least 180 nights a year in each home, the court may grant a cross credit: the schedule amount is increased by half, shared by income, and each parent's share is multiplied by the other parent's share of the nights, then offset. A partial abatement for six or more nights a month is up to the court and isn't estimated.
The emboldened low-income part of the schedule includes a self-support reserve of $871 a month. When the paying parent's own income falls there, the order is the lesser of the schedule amount on that income alone and the parent's share on both incomes.
The children's health insurance is shared by income, with a credit for the parent who pays it, and a parent's share is limited to 8% of their net income. Child care, less a federal credit counted at 25% of the eligible expense, and uninsured health costs above $250 per child a year are shared the same way.
Payments on other support orders are deducted from income. Other children a parent supports are only a reason the court may consider for a deviation.
Above $30,000 of combined net income a month, the court sets support at an appropriate level for the child's needs and standard of living; this estimate shows the top of the schedule.
Amounts are worked in whole dollars and each parent's share of income in whole percentages, as on the DSS calculator.
Income taxes are deducted at the rate for a single taxpayer and a monthly payroll period, not the actual tax (§ 25-7-6.7(1)): the federal income tax comes from the DSS table for single persons with one withholding allowance, wages paid in 2026 (on worksheet SE481A), and above the table's top from the same IRS Publication 15-T (2026) method. Social Security (6.2% up to the 2026 wage base) and Medicare (1.45%) are each rounded to the dollar, as on the DSS calculator. South Dakota has no income tax.
28 test cases check this state: 14 cases run on the official calculator and 14 cases worked through the official worksheet by hand.
Limitations
- The cross credit (§ 25-7-6.27) is discretionary and needs a detailed shared parenting plan; the estimate applies it whenever each parent has at least 180 nights. The § 25-7-6.14 abatement (38–66% for six or more nights a month) is a discretionary range and is not estimated.
- Child care allocation by income share follows the shared parenting worksheet; § 25-7-6.18 says only that the court "may" allocate it. Uninsured costs entered monthly are treated as a yearly total ÷ 12.
- Not modeled: split custody (§ 25-7-6.23 offset), unreimbursed employee business expenses (§ 25-7-6.7(4)), Social Security dependent benefit credits (§ 25-7-6.21), the 50% hardship presumption and other deviations (§ 25-7-6.10), phase-in of large changes (§ 25-7-6.17), second-job income (§ 25-7-6.22).
Tennessee
- Model
- Income shares (T.C.A. § 36-5-101(e); Tenn. Comp. R. & Regs. 1240-02-04 (Child Support Guidelines))
- Guidelines in use
- Effective October 1, 2021; sources verified October 7, 2026
- Worksheet
- Child Support Worksheet and Credit Worksheet (Rule 1240-02-04-.08)
- Official calculator
- www.tn.gov
Tennessee uses the income shares model: the schedule gives the basic child support obligation for the parents' combined monthly adjusted gross income, and each parent is responsible for their share.
Gross income from almost all sources counts, before taxes; the schedule already allows for federal income tax and Social Security. Means-tested benefits such as SSI and child support received don't count, and alimony between the parents is neither added nor deducted.
Tennessee counts parenting time in days. The share of the parent with less time goes up when they have fewer than 69 days a year. From 92 days they get a credit that grows with each day. With equal time (182.5 days each) Parent B gets the credit and the parent with the larger amount pays.
The schedule's shaded area builds in a self-support reserve of $957 a month. If the paying parent's own income is in that area, they pay the lower of their share and the schedule amount for their income alone. A court may set a minimum order of $100 a month on a written finding; this estimate doesn't apply it.
The children's health insurance premium, recurring uninsured medical costs and work-related child care are divided by income share. Each parent owes their share of what the other parent pays.
Income is reduced by 75% of a theoretical order for other children living with a parent, and by support a parent actually pays for other children, up to 75% of a theoretical order (this estimate uses the limit for one child).
The schedule runs to $28,250 of combined income a month; above that a percentage of the extra income is added. The guideline amount is limited to $2,100 a month for one child, up to $5,000 for five or more, unless the court finds more is needed.
Income shares are rounded to a whole percent, worksheet amounts to the cent and the guideline amount to the nearest dollar.
28 test cases check this state: 28 cases run on the official calculator.
Limitations
- Tennessee counts parenting time in days (more than 12 consecutive hours, .02(10)), not overnights. The overnights input is used as days. With several children the rule averages the ARP's days; the estimate takes one number.
- The not-in-home credit limit is computed for one child (the calculator sizes it by the number of children named; the estimate does not ask).
- Not modeled: the child's Social Security/VA benefit on a parent's account (Line 1a, Line 17), self-employment tax (Line 1b), means-tested-only income (Line 3a: support set at zero), split parenting and non-parent caretakers, deviations (including extraordinary educational and special expenses, .07(2)(d)), the significant-variance test.
- The $100 minimum order (.04(12)) applies only on the tribunal's written finding (worksheet Line 15 = Y); the estimate does not apply it.
- Near the table top the calculator differs from the rule: for combined AGI between $28,200.01 and $28,249.99 it rounds up to the $28,250 row and then subtracts the percentage of the (negative) excess. The estimate follows the rule (the $28,250 row amount).
- The calculator computes the 6a credit in one rounding step; the example in .04(7)(h)4 rounds the extra expense first ($12.05 vs $12.06 at 94 days). The estimate follows the calculator and .08(2)(c)8.
- Whole-percent income shares are inferred from the calculator and the guide example (the rule says only "standard rounding rules").
Texas
- Model
- Percentage of income (Tex. Fam. Code §§ 154.061–154.133)
- Guidelines in use
- Effective January 1, 2026; sources verified October 6, 2026
- Worksheet
- 2026 Tax Charts (Office of the Attorney General)
- Official calculator
- csapps.oag.texas.gov
Texas sets child support as a percentage of the paying parent's monthly net resources: 20% for one child, rising to 40% for five or more children. The other parent's income doesn't change the guideline amount.
Net resources are gross income minus Social Security and Medicare taxes, federal income tax for a single filer with the standard deduction, state income tax, union dues and the cost of the children's health and dental insurance. The Office of the Attorney General publishes tax charts each year for this step.
The Texas guidelines don't adjust support for parenting time. Courts may deviate based on the time each parent has with the children.
When the paying parent's net resources are under $1,000 a month, lower percentages apply: 15% for one child up to 35% for five or more. Texas has no self-support reserve and no minimum order.
Childcare isn't added to the guideline amount. If the paying parent provides the children's health insurance, its cost is deducted from net resources; if the other parent provides it, the paying parent pays its actual cost, up to 9% of gross income, as additional support.
If the paying parent must also support other children, the percentage is reduced with the multiple-family formula in the Texas Family Code, whether or not those children have a support order.
The percentages apply to net resources up to $11,700 a month. Above that, a court may order more based on the children's proven needs.
Each monthly figure is worked out to the cent, as the official calculator does.
OAG tax-chart method (§154.061(b)): single filer, standard deduction, Social Security up to the wage base and Medicare, no Additional Medicare Tax, no credits; each monthly figure rounded to the cent.
18 test cases check this state: 10 cases run on the official calculator and 8 cases worked through the official worksheet by hand.
Limitations
- Paying parent: the parent the children don't live with mostly. With equal time the statute names no obligor; this estimate treats the parent with the higher net resources as paying (shown as an insight).
- Employed income only. The OAG's self-employed method (92.35 % base, both halves of FICA) is not modeled.
- Hourly income is converted at straight time; the OAG calculator pays hours above 40 at 1.5×.
- Health insurance provided by the other parent is added at actual cost up to 9 % of the paying parent's gross resources (§154.181(e), §154.182(b-1)); the OAG calculator doesn't model this case.
- Other children: the statute counts every other child the paying parent must support, in any household. The calculator's "other children" input is used for that count in Texas.
- Union dues, mandatory retirement (no Social Security), dental premiums and Additional Medicare Tax are not inputs.
Utah
- Model
- Income shares (Utah Code §§ 81-6-201 to 81-6-305)
- Guidelines in use
- Effective January 1, 2023; sources verified October 7, 2026
- Worksheet
- Child Support Worksheet - Sole Physical Custody (1928FA) or Joint Physical Custody (1929FA)
- Official calculator
- orscsc.dhs.utah.gov
Utah uses the income shares model. The parents' adjusted gross incomes are added together and the statutory table gives the base combined child support obligation for that income and number of children. Each parent is responsible for their share of income.
Gross income from almost all sources counts, before taxes, rounded to the nearest dollar. Child support a parent was previously ordered to pay for other children is subtracted. Alimony ordered in this case is neither added nor subtracted.
When each parent has at least 111 overnights a year (joint physical custody), the parent with fewer overnights takes their share of the table amount and subtracts a credit for the overnights above the threshold. If the result is below zero, the other parent pays the difference. With an equal schedule, the parent with the lower income is treated as having the extra overnight.
In sole custody, a paying parent with a low income pays the lesser of their share of the table amount and the amount in Utah's low income table, and at least $30 a month. The low income table and the minimum don't apply to joint custody.
The parents split the children's share of the health insurance premium and work-related child care equally. Half of what the receiving parent pays is added to the amount; half of what the paying parent pays is credited against it, to the cent. Uninsured medical costs are split equally as they come up.
Child support previously ordered for other children is subtracted from income. A parent's own children living with them may be counted by working out support for them and subtracting it from that parent's income.
The table runs to $100,000 of combined income a month. Above that, courts set an appropriate amount case by case, but not less than the top amount in the table.
Incomes and the base award are rounded to the nearest dollar, as Utah law requires. Income shares are rounded to a tenth of a percent and shares of the table amount are worked out to the cent, as the official calculator does. Credits for insurance and child care keep their cents.
31 test cases check this state: 26 cases run on the official calculator, 3 official worked examples and 2 cases worked through the official worksheet by hand.
Limitations
- Other children in a parent's home: the official worksheet uses that parent and the other parent of those children. The estimate has no input for the other parent's income and uses $0 (the calculator's result with $0 entered).
- Alimony previously ordered and actually paid (line 2b) is not an input; previously ordered child support is.
- The SPEC §4.4 guarantee caps the amount at the paying parent's adjusted income. In sole custody a parent with adjusted income under $30 is shown their income instead of the $30 minimum.
- Add-on credits can exceed the base award; the estimate then shows the other parent paying the difference. ORS policy doesn't say how it treats that case.
- Child care credits use the same "half, to the cent" rule as the insurance credit (CS 407P covers insurance only).
- Not modeled: split custody (§ 81-6-207), extended parent-time abatement (§ 81-6-211), uninsured medical costs (shared equally as incurred), incarcerated obligors (§ 81-6-211.5), the child's Social Security derivative benefits credit (§ 81-6-203(8)) and deviations.
Vermont
- Model
- Income shares (15 V.S.A. §§ 653-663)
- Guidelines in use
- Effective February 2, 2026; sources verified October 7, 2026
- Worksheet
- OCS 131A Child Support Worksheet (sole and split custody) and OCS 131C (shared custody)
- Official calculator
- childsupportcalculator.ahs.state.vt.us
Vermont uses the income shares model. Each parent's gross income is turned into available income with the state's tax conversion tables, and the Table of Intact Family Expenditures gives the amount for the parents' combined available income; each parent is responsible for their share.
Income from almost any source counts, including spousal support received; means-tested benefits such as SSI and SNAP don't. Spousal support paid is subtracted before taxes. Taxes come from the official tax conversion tables: head of household with the children for the custodial parent, single for the other parent, and the children shared in shared custody. The children's health insurance premium, support paid for other children and FICA of 7.65% on spousal support paid are then subtracted.
A parent who keeps the children overnight more than 75 percent of the year has sole custody. Otherwise the table amount is multiplied by 1.5 and shared by income, and the parent with less time gets credit for their percentage of time. From 25 percent to under 30 percent of the year, 10% down to 2% of that credit is added back. The parent with less time never pays more than without the shared adjustment.
The paying parent keeps a self-support reserve of $1,596 a month (120% of the federal poverty guideline for one person). If less than $50 is left above the reserve, this estimate uses the $50 minimum order the official worksheet recommends, but never more than the guideline amount.
Work-related child care, after the child care tax credit, and extraordinary medical costs such as uninsured costs above $200 a year are added to the table amount and shared by income. The children's health insurance premium is subtracted from the income of the parent who pays it.
Support a parent pays for other children is subtracted from their after-tax income. For other children a parent must support, the table amount for those children on that parent's own income is subtracted too.
The intact family table's last row starts at $29,975 of combined available income a month. Above it the court decides; this estimate uses the last row.
Amounts are kept to the cent and income shares are not rounded, as in the state's online calculator.
20 test cases check this state: 16 cases run on the official calculator and 4 cases worked through the official worksheet by hand.
Limitations
- The child care credit follows the official calculator, whose rates are those of the federal credit before 2026; Vermont's own child care credits are not modeled.
- Above $30,024.99 of adjusted gross income a month the tax tables end; the estimate continues the top rows' step (as for Illinois). The court decides support above the intact-family table.
- Not modeled: self-employment income (lines 1a/3c for self-employment), split custody (§ 657(e)), extraordinary educational expenses (line 7c), DCF-custody expenses (§ 653(1)(E)), the maintenance supplement (§ 661), the § 656a(c) limit for modifications, and deviations (§ 659).
- In sole custody the worksheet adds every add-on to line 8 without crediting a non-custodial parent who pays one directly (131A); only the health premium is credited, by reducing that parent's income.
Virginia
- Model
- Income shares (Va. Code §§ 20-108.1, 20-108.2)
- Guidelines in use
- Effective July 1, 2025; sources verified October 7, 2026
- Worksheet
- Child Support Guidelines Worksheet (Form DC-637; shared custody Form DC-640)
Virginia uses the income shares model: the schedule gives the basic obligation for the parents' combined monthly gross income and number of children, with amounts between rows worked out proportionally. Each parent is responsible for their share of income.
Gross income from almost all sources counts, before taxes. Spousal support paid under an order or written agreement is deducted and spousal support received is added. Self-employed parents use income after reasonable business expenses and half of self-employment tax.
When the parent with fewer days has the children at least 91 days a year, the shared custody formula applies. The schedule amount is multiplied by 1.4; each parent owes their income share of the other parent's share of the days, plus the other parent's health premium and child care, and the larger amount is reduced by the smaller. The lower of the shared and sole custody amounts applies, unless the shared amount would be paid the other way.
Virginia has no self-support reserve. When the sole custody amount is below $68 a month, the presumptive minimum of $68 applies. A court may set less if the paying parent's gross income is at or below 150% of the federal poverty guideline and they can't pay. If either parent's gross income is at or below that level, the shared custody amount is no longer presumed.
The children's health, vision and dental coverage and work-related child care are added to the basic obligation and shared by income. A paying parent who covers the premium directly gets credit for it. Uninsured medical costs are shared by income outside the monthly amount.
Child support actually paid under other orders is deducted from income. A parent with other children living with them may deduct the schedule amount for those children, based on that parent's income alone.
The schedule runs to $42,500 of combined income a month. Above that, the top amount is increased by a percentage of the income above it: 2.6% for one child, 3.4% for two, up to 5% for six.
Each worksheet line is rounded to the nearest dollar, as the official worksheet instructions require.
18 test cases check this state: 18 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- The calculator's overnights are used as Virginia's 24-hour custody days (the half-day rule for short overnights, § 20-108.2(G)(3)(c), is not modeled); the custody share is days ÷ 365.
- The lesser-of rule applies "unless a party affirmatively shows" the sole amount is lower; the estimate shows the lower amount, since either party can show it with the same worksheet.
- The statutory minimum is applied as a flat $68 for any number of children (VDSS wording); the statute names no figure. It is applied to the sole custody amount, then compared with the shared amount.
- The sole custody worksheet has no credit for child care paid by the noncustodial parent; child care entered as paid by either parent is added to line 7.c (in shared custody it is placed on the paying parent's side, as DC-640 does).
- Bi-weekly income is converted with 4.33 ÷ 2 (2.165) rather than the worksheet's 2.167; semi-monthly × 2 and annual ÷ 12 match the worksheet.
- Not modeled: the 150% poverty-guideline exceptions (discretionary: the minimum may be waived and the shared amount is not presumptive), split custody (DC-638) and mixed arrangements (G)(4)–(6), the derivative disability benefit credit (line 12.a), business expenses and half of self-employment tax (enter income after them), the child-care tax adjustment on request, unreimbursed medical expenses (shared by income outside the monthly amount), and deviations.
Washington
- Model
- Income shares (Chapter 26.19 RCW (Child Support Schedule), as amended by 2025 c 272)
- Guidelines in use
- Effective January 1, 2026; sources verified October 7, 2026
- Worksheet
- Washington State Child Support Schedule Worksheets
- Official calculator
- fortress.wa.gov
Washington uses the income shares model on net income. The economic table gives an amount for each child from the parents' combined monthly net income and the number of children; each parent owes their share of the total, and the parent the children don't live with pays theirs.
Net income is gross income from most sources minus income taxes actually owed, Social Security and Medicare, mandatory state insurance premiums (paid family and medical leave and WA Cares), mandatory dues and pension payments, limited voluntary retirement contributions, maintenance paid and business expenses. Maintenance received counts as income. Washington prescribes no tax method, so the net income here is an estimate: the parent the children live with is assumed to file as head of household and claim them.
Washington has no parenting-time formula. A court may deviate from the standard calculation when the children spend a significant amount of time with the paying parent, unless that would leave the other household unable to meet the children's basic needs.
If combined net income is below $2,200, each parent owes the presumptive minimum of $50 per child. A parent's basic obligation can't take their net income below the self-support reserve of $2,394 (180% of the federal poverty guideline for one person), and the amount is never less than $50 per child.
The children's health insurance premiums, uninsured health costs, day care and special child-rearing expenses are shared in proportion to income. The parent who pays a cost gets a credit for it.
Children from other relationships don't change the table amount, and support paid for them isn't deducted, though a court may deviate. If a parent has other biological or legal children, the income above the self-support reserve is shared among all of that parent's children, and only the share for the children in this case limits the obligation.
The table is presumptive up to $50,000 of combined monthly net income. Above that a court may order more with written findings; this estimate uses the top row. Support for all of a parent's children may not exceed 45% of that parent's net income without good cause; the worksheet shows that limit for the court, and this estimate doesn't apply it.
Combined income is rounded to the nearest hundred dollars to find the table row. Income shares are rounded to three decimal places and each parent's share to the nearest dollar, as in the official calculator.
Washington prescribes no tax method. This estimate deducts 2026 federal income tax (standard deduction, child tax credit; the parent the children live with files as head of household and claims them, the other parent files single), Social Security and Medicare, the employee share of the paid family and medical leave premium (1.13% x 71.43% of wages up to $184,500) and the WA Cares premium (0.58% of wages). Each deduction is rounded to the cent. Industrial insurance, union dues and pension payments are not estimated.
21 test cases check this state: 19 cases run on the official calculator and 2 cases worked through the official worksheet by hand.
Limitations
- The reserve of $2,394 applies from 2026-01-13. For 2026-01-01 to 2026-01-12 the AOC sources disagree (formID=82 lists $1,630 through 2026-01-12; the 01/2026 instructions cite $2,347.50, 180% of the 2025 guideline). Not modeled.
- The 06/2026 AOC revision of the Schedule (only the line 8 text: the $2,394 reserve and the rewritten 8d method) was read from a WashingtonLawHelp mirror; the official courts.wa.gov copy could not be opened from this network. The 8d method used here (net − reserve, divided by all children) is that revision's and the DSHS calculator's.
- The "other children" input is used as the parent's other biological or legal children (anywhere), which is what 8d counts.
- Not modeled: deviations (residential schedule, children from other relationships, support actually paid for them), split custody, the 45% limit, the 25% health-coverage limit (line 19), post-secondary support, imputation, education and long-distance transportation as separate inputs, industrial insurance, union dues and pension deductions in the estimate.
West Virginia
- Model
- Income shares (W. Va. Code §§ 48-13-101 to 48-13-804 and § 48-1-202)
- Guidelines in use
- Effective August 8, 2023; sources verified October 7, 2026
- Worksheet
- Worksheet A: Basic Shared Parenting (§ 48-13-403) and Worksheet B: Extended Shared Parenting (§ 48-13-502)
West Virginia uses the income shares model: the guidelines table gives the support for both parents at their combined monthly adjusted gross income, and each parent is responsible for their share.
Gross income from almost all sources counts, before taxes, including alimony received and half of regular overtime. Means-tested assistance does not count. Alimony paid and support paid for other children are deducted first.
When each parent has the children overnight at least 128 nights a year, Worksheet B multiplies the table amount by 1.6, each parent owes their share for the time the children spend with the other parent, and the amounts are offset. With fewer nights, Worksheet A applies and there is no parenting-time adjustment.
If the paying parent's adjusted income is below $2,600 a month, support is capped at 80% of that income minus a self-support reserve of $997 (but at least $50). Below $550 of combined income the basic obligation is $50.
Work-related child care (reduced by a quarter for the tax credit, except at low custodial incomes), the children's health insurance premium and recurring uninsured medical costs above $250 a year per child are added to the table amount and shared by income; the paying parent is credited for what they pay.
Court-ordered support a parent pays for other children is deducted from that parent's income. For other children living with a parent, the court may also deduct 75% of the table amount for those children on that parent's own income.
The table runs to $35,000 of combined monthly income. Above that, support is at least the top amount, and the court may add a set percentage of the income above the table; this estimate uses that formula.
The statute sets no rounding rule. Income shares are not rounded and worksheet amounts are rounded to the cent; incomes between table rows are interpolated.
23 test cases check this state: 23 cases worked through the official worksheet by hand. The state publishes no official interactive calculator.
Limitations
- Statute silences decided here (also in the dossier's open questions): interpolation between rows; cent rounding; a negative Worksheet A line 9 (payor's costs above the payor's share) makes the custodial parent pay the difference, with Part II applied to that parent; the child care exception uses the custodial parent's income in Worksheet A and the paying parent's income in Worksheet B.
- West Virginia counts overnights for extended shared parenting (Worksheet B line 7). With a custody choice of Parent A or Parent B, Worksheet B applies only when both parents have 128 or more overnights; the payor in Worksheet A is the parent the children do not mainly live with.
- The uninsured medical input is treated as the parents' recurring uninsured costs; only the part above $250 a year per child is added.
- Not modeled: overtime (line 1c, 50% of 36-month average), the student loan deduction (line 1e), extraordinary expenses and credits (lines 5c–5d), Social Security benefits paid to the child (§ 48-13-603), split custody (§ 48-13-503), the modification limit on the dependents deduction, and deviations (§ 48-13-702).
Wisconsin
- Model
- Percentage of income (Wis. Admin. Code ch. DCF 150; Wis. Stat. § 767.511)
- Guidelines in use
- Effective March 1, 2026; sources verified October 7, 2026
- Worksheet
- DCF 150 Appendix B, Child Support Percentage Worksheet
- Official calculator
- dcf.wisconsin.gov
Wisconsin sets child support as a percentage of the paying parent’s gross monthly income: 17% for one child, 25% for two, 29% for three, 31% for four and 34% for five or more. The other parent’s income doesn’t change the amount unless the parents share placement.
Income is gross income from all sources, taxable or not, divided by twelve for a monthly figure. Public assistance, Supplemental Security Income, food stamps and child support received are left out. Taxes aren’t deducted.
When each parent has the children at least 92 overnights a year, Wisconsin’s shared-placement formula applies: each parent’s income times the percentage, times 150%, times the share of time the children spend with the other parent. The two amounts are offset, and the paying parent never pays more than the plain percentage of their own income.
For a paying parent whose monthly income is up to $2,031, a court may use the lower percentages in the low-income table (DCF Appendix C) if the parent’s circumstances limit their ability to pay. The table starts at $998; below that the court decides the amount. This estimate applies the table only when you tick the low-income box.
Child care and health insurance aren’t added to the percentage amount. The court assigns health insurance and uninsured medical costs separately, and with shared placement it splits costs such as child care and tuition by each parent’s share of placement.
If the paying parent already supports children from an earlier family, Wisconsin’s serial-family rule subtracts the existing support order, then the percentage for any children in the parent’s current household, before the percentage for this order is applied.
For income above $7,000 a month, a court may apply lower percentages: 14% for one child on income up to $12,500, and 10% on income above that. This estimate applies them unless you untick the high-income box.
Each figure is carried in full and the final monthly amount is rounded to the cent.
23 test cases check this state: 10 cases run on the official calculator, 4 official worked examples and 9 cases worked through the official worksheet by hand.
Limitations
- Low- and high-income provisions are discretionary ("may"). The estimate applies the high-income tiers by default, as the DCF tools page does in its example. It leaves the low-income table off by default because every official worked example with an income inside the Appendix C range uses the standard percentage. Both have checkboxes.
- Appendix C 2026 anomaly: the income column steps by about $36 up to $1,932, then jumps to $1,995 (150% of the poverty guideline) and $2,031 (the 17% row). The table is implemented as published.
- Serial family: the estimate assumes existing orders are earlier obligations than the intact family and uses the order amount (the rule uses the higher of the order or today's standard amount for the first obligation).
- Equivalent care (half-day blocks, more than 365 total overnights) is not modeled; time shares use overnights ÷ 365.
- Not modeled: split placement and split with shared placement (DCF 150.04(3), (6)(b); no per-child placement input), the child's Social Security benefit (150.03(5)), imputation (no default hours), business-income adjustments, health insurance contributions and variable costs (assigned separately by the court), and deviations.
- Maintenance between these parents is set after child support (DCF 150.03(6)), so it isn't an input; maintenance received from someone else counts as income under "all other income".
Wyoming
- Model
- Income shares (Wyo. Stat. §§ 20-2-301 to 20-2-316)
- Guidelines in use
- Effective July 1, 2023; sources verified October 7, 2026
- Worksheet
- DIVCP 13 Child Support Computation Form & Net Income Calculation
- Official calculator
- childsupport.wyoming.gov
Wyoming uses statutory tables based on the parents' combined net monthly income. Each table line gives a base amount plus a percentage of the income over that line; for one child the top line is $2,157 plus 10.3% of combined income over $15,000. The total is divided between the parents in proportion to their net incomes, and the parent the children don't live with pays their share.
Net income is income from almost every source minus personal income taxes, Social Security and Medicare, the cost of the children's health insurance, support actually paid for other children under existing orders and mandatory pension deductions. Means-tested benefits such as SNAP and SSI don't count. Wyoming has no state income tax; the official calculator takes net income as you enter it, so a net figure estimated here from gross pay is only an estimate.
When each parent keeps the children overnight more than a quarter of the year (at least 92 nights), the table amount is multiplied by 150%, divided by income, and each parent's share is multiplied by the other parent's share of the time; the parent who owes more pays the difference. When each parent has at least one of the children, the total is divided per child and the amounts are offset.
The paying parent keeps a self-support reserve equal to the federal poverty guideline for one person. If their net income minus the reserve is less than the table amount, support is set at that difference. Wyoming has no minimum order.
Child care and uninsured medical costs aren't added to the table amount; courts weigh child care when deciding whether to deviate and divide uninsured medical costs in the order. The children's health insurance premium is deducted from the net income of the parent who pays it.
Support a parent actually pays under an existing order for other children is deducted from that parent's net income. Other children a parent supports without an order aren't deducted, though a court may deviate.
There's no cap. Above $15,000 of combined net monthly income the top line's percentage applies to every additional dollar.
The table amount and each parent's share are figured to the cent. For shared custody the percentage of time is rounded to two decimal places and each step to the cent, as in the official calculator.
Wyoming prescribes no tax method. This estimate deducts 2026 federal income tax (standard deduction and child tax credit; the parent the children live with files as head of household and claims them, the other parent files single; with equal time the lower earner claims them) and Social Security and Medicare, each rounded to the cent, then the children's health insurance premium of the parent who pays it. Wyoming has no state income tax.
21 test cases check this state: 19 cases run on the official calculator and 2 cases worked through the official worksheet by hand.
Limitations
- The calculator and the courts use each parent's actual net income; the gross-to-net estimate is ours (no official tax method). Mandatory pension deductions and self-employment business expenses are not separate inputs.
- Not modeled: Social Security or veterans' benefits paid to the children (20-2-304(e): counted as the obligor's income and credited against their share), imputed income (DIVCP 13 lists $1,185.67 and $1,141.25 a month for a custodial and a noncustodial parent able to earn only minimum wage; courts decide imputation under 20-2-307(b)(xi)), child care and other deviation factors (20-2-307(b)), cash medical support (20-2-401), and mixed arrangements (split custody with shared time).
- Other children a parent supports without an order are not deducted (deviation factor 20-2-307(b)(iv)).