Child Support Calculator & Guidelines by State

Based on the idea that a child should receive the same share of parental income they'd have gotten if both parents lived in one household. Both parents' incomes are combined, then support is split between them in proportion to each parent's share of that combined income.

Sets support as a percentage of the paying parent's income only — the other parent's income generally isn't part of the calculation. Alaska, Mississippi, Nevada, and Wisconsin use a flat percentage that stays the same regardless of income level; North Dakota and Texas use a varying percentage that changes as income rises.

A more detailed version of the Income Shares model that first sets aside a minimum amount for each parent's own basic needs, then calculates support from what's left over. It originated in Delaware family courts and is still used mainly there.

Used only in Washington, D.C.: support starts as a varying percentage of the paying parent's income, similar to Texas or North Dakota, then that amount is reduced based on the other parent's income.

Starts From Gross Business Income, Not Take-Home Pay

Guidelines generally start with gross receipts from a tax return (commonly Schedule C, K-1, or a business's profit-and-loss statement) rather than the lower number a parent may actually take home after reinvesting in the business.

'Add-Backs' for Non-Cash Deductions

Depreciation, home-office deductions, and other expenses that reduce taxable income without reducing what a parent actually has available to spend are typically added back into income for support purposes, even though the IRS allows them.

Personal Expenses Run Through the Business

Courts commonly scrutinize business accounts for personal expenses — a vehicle, phone, or meals — booked as company costs. Documented personal benefit run through the business is generally added back to income.

Averaging or Imputing Income When It Varies

For income that swings year to year (commission, seasonal work, a new business), courts often average several years of tax returns rather than using a single low or high year. If a parent appears to be underreporting or voluntarily suppressing income, the court can impute income based on earning capacity instead.