How the income-shares model works
Most states assume children should receive the same share of parental income they would have if the parents lived together. The steps are:
- Add both parents’ incomes.
- Apply a guideline percentage for the number of children to get the total support obligation.
- Split that obligation in proportion to each parent’s share of income. The non-custodial parent pays their share; the custodial parent’s share is spent directly on the children.
These are New York’s guideline percentages, used here as a representative example.
Example
Parents earning $60,000 and $36,000 have a combined $96,000. For one child, 17% is $16,320 a year. The paying parent earns 62.5% of the total, so their share is about $850 a month.
Other things that change the amount
- Parenting time — many states reduce support when the paying parent has the children a significant share of nights.
- Childcare, health insurance and extraordinary medical or education costs, usually split by income share.
- Income caps above which courts use discretion, and minimum orders for low incomes.
- Deductions such as taxes, other child support paid, or support for other children.
Related Family Planning & Support Tools
Statutory child support payments represent one critical pillar of ongoing family welfare. Model accompanying spousal maintenance using our Alimony Calculator, plan for your child's future higher education via the College Savings Calculator, structure a balanced post-divorce spending plan with the Budget Calculator, and verify net cash flow using the Take Home Pay Calculator.
Frequently asked questions
Which states don't use income shares?
A handful use the percentage-of-income model (based only on the paying parent's income) or the Melson formula. Your state's child support agency publishes the exact worksheet.
Is child support taxable?
No. Child support isn't taxable income for the recipient and isn't deductible for the payer.
How long does child support last?
Usually until the child turns 18 or finishes high school; some states extend it to 21 or for college or a disability.