Child Support Formula 2026 — How Each State Calculates Payments

How does your state calculate child support? Understand the three formula models (Income Shares, Percentage, Melson), see examples, and compare results across states.

3 Models Explained State Comparison Worked Examples
Updated March 2026

The Three Child Support Calculation Models

Every state in the United States uses one of three basic models to calculate child support. Understanding which model your state uses is essential because the same family situation can produce significantly different support amounts under different models.

Income Shares (~41 states)

Most common. Considers both parents' incomes. Based on the principle that children should receive the same proportion of parental income they would receive if parents lived together.

Percentage of Income (~6 states)

Simplest model. Applies a fixed percentage to the non-custodial parent's income only. Number of children determines the percentage.

Melson Formula (3 states)

Most complex. Enhanced income shares with self-support reserves and standard of living adjustments. Used by Delaware, Hawaii, and Montana.

Income Shares Model — How It Works

The Income Shares model is based on economic research estimating what parents in intact families spend on their children at various income levels. The formula:

Income Shares Formula
NCP Payment = (NCP Income / Combined Income) x Basic Obligation + NCP Share of Extras

NCP = Non-Custodial Parent. Basic Obligation from state schedule. Extras = health insurance + childcare + extraordinary expenses.

  1. Determine each parent's gross monthly income
  2. Subtract allowable deductions to get adjusted income
  3. Add both parents' adjusted incomes = combined income
  4. Look up the basic child support obligation from the state's guidelines schedule (based on combined income + number of children)
  5. Calculate each parent's percentage share (their income / combined income)
  6. Multiply each parent's percentage by the basic obligation
  7. Add proportional shares of additional expenses (health insurance, childcare)
  8. The non-custodial parent pays their total share to the custodial parent

Percentage of Income Model

The Percentage model is straightforward: apply a fixed percentage to the non-custodial parent's income based on the number of children. The custodial parent's income is generally not considered.

Percentage of Income Formula
Support = NCP Net (or Gross) Income x State Percentage

Percentage varies by state and number of children

ChildrenTexas (Net)Wisconsin (Gross)Mississippi (Adj.)Nevada (Gross)
120%17%14%18%
225%25%20%25%
330%29%22%29%
435%31%24%31%
5+40%34%26%33%

Melson Formula — Delaware, Hawaii, Montana

The Melson Formula (named after Judge Elwood F. Melson Jr. of Delaware) is the most sophisticated model. It adds two important concepts:

  • Self-support reserve — Each parent gets to keep enough income for basic survival (approximately $1,000-$1,300/month, depending on the state). This prevents support orders that push the paying parent below the poverty line.
  • Standard of Living Adjustment (SOLA) — When parents earn above the basic needs threshold, a percentage of the excess is added to the child support obligation. This ensures children benefit from higher parental income.

The Melson Formula generally produces higher support amounts for high-income families and lower amounts for low-income families compared to standard Income Shares.

Which Model Does Your State Use?

ModelStates
Income SharesAL, AK, AZ, AR, CA, CO, CT, FL, GA, ID, IL, IN, IA, KS, KY, LA, ME, MD, MA, MI, MN, MO, NE, NH, NJ, NM, NY, NC, OH, OK, OR, PA, RI, SC, SD, TN, UT, VT, VA, WA, WV, WI*, WY
Percentage of IncomeMS, NV, ND, TX, WI*
Melson FormulaDE, HI, MT
HybridDC (income shares with percentage elements)

*Wisconsin uses a percentage model for sole custody and an income shares approach for shared custody. Some states blend elements of multiple models.

How Shared Custody Changes the Formula

When parents share physical custody, most states adjust the standard formula to account for duplicated household costs (both homes need a bedroom, food, utilities for the child). Common approaches:

  • Multiplier method — Multiply the basic obligation by 1.4 to 1.5, then offset each parent's share (used by Virginia, among others)
  • Cross-credit method — Calculate what each parent would owe the other, then offset. The parent with the higher obligation pays the difference.
  • Time-share adjustment — Reduce the non-custodial parent's obligation proportionally to their custody time (California approach)
  • Threshold trigger — Shared custody adjustment only activates above a minimum number of overnights (commonly 92-128 nights/year)

See our shared custody child support guide for detailed state-by-state rules.

Example: Same Family, Different States

Consider a family where Parent A earns $6,000/month gross and Parent B earns $3,000/month gross, with 1 child and sole custody to Parent B:

StateModelEstimated Monthly SupportNotes
VirginiaIncome Shares~$57066.7% of ~$856 obligation
TexasPercentage~$80020% of ~$4,000 net income
CaliforniaIncome Shares~$620Algebraic formula with time-share
DelawareMelson~$540After self-support reserve + SOLA
New YorkIncome Shares~$63517% of combined up to cap for 1 child

The same family sees a range of roughly $540 to $800/month depending on the state — a 48% difference between the lowest and highest amounts.

Frequently Asked Questions

What are the three child support formula models?

The three models are: (1) Income Shares (used by ~41 states) - considers both parents' incomes and allocates support proportionally, (2) Percentage of Income (used by ~6 states) - applies a fixed percentage to the non-custodial parent's income only, and (3) Melson Formula (used by 3 states: Delaware, Hawaii, Montana) - a more complex variation of income shares with self-support reserves.

Which states use the Percentage of Income model?

Texas, Wisconsin, Mississippi, Nevada, and North Dakota primarily use the Percentage of Income model. This model is simpler: it applies a fixed percentage to the non-custodial parent's income based on the number of children (e.g., Texas: 20% for 1 child, 25% for 2 children). The custodial parent's income is generally not considered.

How does the Income Shares model work?

The Income Shares model combines both parents' incomes, looks up the total child support obligation from a guidelines schedule, and allocates the obligation based on each parent's share of combined income. The custodial parent's share is assumed to be spent directly on the child. The non-custodial parent pays their share to the custodial parent.

What is the Melson Formula?

The Melson Formula (used in Delaware, Hawaii, and Montana) is a sophisticated version of Income Shares that includes a self-support reserve for each parent (minimum needed for basic living expenses), a standard of living adjustment (SOLA) that increases support when parents earn above a threshold, and more detailed treatment of additional expenses.

Does shared custody change the formula?

Yes. Most states modify the standard formula for shared custody arrangements. Common adjustments include multiplying the obligation by a factor (1.4-1.5x) to account for duplicated household costs, then offsetting each parent's adjusted obligation. The higher-earning parent typically still pays, but a reduced amount.

Why does the same income produce different support in different states?

State formulas differ in the income used (gross vs. net), the guidelines schedule amounts, treatment of additional expenses, self-support reserves, shared custody adjustments, and deviation factors. A family earning $100,000 combined could owe anywhere from $700 to $1,200/month for one child depending on the state.

Legal Disclaimer: This guide provides general information about child support calculation formulas and is for informational purposes only. It does not constitute legal advice. Child support laws vary by state and individual circumstances differ. Always consult a qualified family law attorney. StateChildSupportCalc.com is not a law firm and does not provide legal services.