Kentucky Child Support Calculator (2025)

How Kentucky Calculates Child Support

Kentucky uses the Income Shares model for calculating child support, governed by Kentucky Revised Statutes (KRS) 403.212. This model is grounded in the economic principle that children should receive the same proportion of parental income they would have received if their parents lived together. Kentucky was one of the early adopters of the Income Shares approach and has refined its guidelines through multiple legislative updates to ensure fair and adequate child support orders.

The Kentucky child support calculation begins by determining each parent's monthly gross income. The court then adjusts this income by subtracting certain allowable deductions to arrive at each parent's adjusted gross income. Both parents' adjusted incomes are combined and used to look up the basic child support obligation from the Kentucky Child Support Guidelines table. Each parent's proportionate share is based on their percentage of the combined adjusted income.

Kentucky's guidelines create a rebuttable presumption that the calculated amount is the correct amount of child support. Courts can deviate from the guideline amount only when applying the guidelines would be unjust or inappropriate, and written findings must explain the specific reasons for any deviation. This ensures uniformity while allowing flexibility for unusual circumstances.

Kentucky's Minimum Support Obligation

One distinctive feature of Kentucky's child support system is the minimum child support obligation of $60 per month. This floor ensures that even very low-income parents maintain a financial connection to their children. The minimum applies when the guideline calculation would produce an amount less than $60, and courts generally do not set support below this level unless extraordinary circumstances warrant it, such as a parent's total disability or incarceration without assets.

Kentucky also uses a self-support reserve to ensure that the paying parent retains enough income for basic subsistence. If a child support order would reduce the non-custodial parent's income below 150% of the federal poverty guideline, the court may adjust the obligation downward, though generally not below the $60 minimum. This balance between the child's need for support and the parent's ability to maintain basic living standards is a key feature of Kentucky's approach.

Understanding KRS 403.212

KRS 403.212 is the Kentucky Revised Statute that establishes the child support guidelines and governs how child support is calculated in the Commonwealth of Kentucky. This statute provides the framework that judges, attorneys, and parents must follow when determining child support obligations. The statute applies to all cases involving child support, whether the parents were married, divorced, separated, or never married.

KRS 403.212 defines key terms used in the child support calculation, including gross income, adjusted gross income, and the basic child support obligation. The statute also establishes the child support guidelines table, which correlates combined adjusted gross income with the estimated cost of raising children at various income levels. The table is based on economic research into actual expenditures on children by families at different income levels.

Key Provisions of KRS 403.212

• Income definition: Gross income includes income from all sources, including wages, interest, dividends, pensions, and imputed income for voluntarily unemployed or underemployed parents
• Deductions: Allowable deductions include federal and state taxes, FICA, mandatory retirement, union dues, and child support paid for prior-born children
• Guidelines table: Provides basic support obligations based on combined adjusted gross income and number of children
• Additional expenses: Health insurance premiums, work-related childcare costs, and extraordinary medical expenses are added to the basic obligation and shared proportionally
• Deviation criteria: Courts may deviate from guidelines when the resulting amount would be unjust or inappropriate, with written findings required
• Minimum obligation: $60 per month minimum child support
• Review schedule: Guidelines must be reviewed at least every four years as required by federal law

Income Definition for Kentucky Child Support

Under KRS 403.212, gross income for child support purposes is defined broadly to capture the full financial picture of each parent. Kentucky courts look at income from virtually all sources when calculating child support, ensuring that the obligation reflects each parent's actual financial capacity.

Income Sources Included

• Wages, salaries, and tips from all employment
• Commissions and bonuses
• Self-employment income (gross receipts minus ordinary business expenses)
• Workers' compensation benefits
• Unemployment insurance benefits
• Disability payments (both short-term and long-term)
• Social Security benefits (retirement, disability, survivor)
• Pensions and retirement distributions
• Interest and dividend income
• Rental income (net of reasonable expenses)
• Trust income and distributions
• Spousal maintenance (alimony) received
• Capital gains
• Military pay and allowances

Imputed Income

When a parent is voluntarily unemployed or underemployed, Kentucky courts can impute income based on what that parent could reasonably be expected to earn. The court considers the parent's employment potential, recent work history, education, training, health, and the availability of jobs in the community. Kentucky courts are cautious about imputing income to custodial parents caring for very young children, recognizing that childcare responsibilities may limit employment options. For parents who are voluntarily unemployed without justification, courts typically impute income at the federal minimum wage level or higher based on the parent's demonstrated earning capacity.

The Kentucky Child Support Guidelines Schedule

The Kentucky Child Support Guidelines Schedule is the core lookup table used in child support calculations. It correlates combined monthly adjusted gross income with the estimated cost of raising children, broken down by number of children. The schedule is based on economic research into how much families at various income levels typically spend on their children.

Note: This is a simplified excerpt from the Kentucky guidelines schedule. The actual schedule contains many more income increments. Intermediate amounts are calculated by interpolation.

Reading the Kentucky Schedule

To use the schedule, calculate the combined monthly adjusted gross income of both parents. Find the corresponding row (or interpolate between two rows). Read across to the column for the number of children. This gives the basic child support obligation. Each parent's share is proportional to their percentage of combined income. For example, if combined adjusted income is $6,000 with two children, the basic obligation is $1,198/month. If Parent 1 earns 65% of combined income, their share is approximately $779/month before additional expenses.

Shared Custody Calculations in Kentucky

Kentucky addresses shared custody situations where both parents have significant parenting time with the children. When parents share custody on a roughly equal basis, the standard calculation is adjusted to reflect the fact that both parents incur direct costs for the children during their respective parenting time.

In a shared custody arrangement, each parent's child support obligation is calculated separately based on their proportionate share of the combined income. The obligations are then offset against each other, and the parent with the higher obligation pays the difference to the other parent. This approach ensures that support flows in the appropriate direction while accounting for the shared expenses of maintaining two homes for the children.

Factors Affecting Shared Custody Calculations

• Overnight count: The number of overnights each parent has with the children is a primary factor in determining whether shared custody adjustments apply
• Income disparity: Even in equal time-sharing, the higher-income parent typically pays some support to ensure the children have a comparable standard of living in both homes
• Direct expenses: Both parents' direct costs for the children during their parenting time are considered
• Duplicated expenses: Housing, food, and transportation costs that both parents incur are factored into the adjustment

When Courts Deviate from Kentucky Guidelines

While KRS 403.212 creates a rebuttable presumption that the guideline amount is correct, Kentucky courts can deviate when applying the guidelines would be unjust or inappropriate. Any deviation must be supported by written findings explaining the specific reasons.

Common reasons for deviation in Kentucky include:

• Extraordinary medical expenses for a child with special healthcare needs
• Special educational needs requiring private schooling or specialized programs
• Long-distance travel expenses for parenting time
• Combined income exceeding the schedule maximum
• Seasonal or variable income that makes the standard monthly calculation misleading
• A child's own income or assets
• Extreme financial hardship on the paying parent
• Prior agreements between parents that adequately meet the child's needs

Kentucky courts take deviations seriously and require clear justification. The burden of proof falls on the party requesting the deviation. Statistical data indicates that deviations occur in a relatively small percentage of Kentucky cases.

How to Modify Child Support in Kentucky

Kentucky allows modification of child support when there has been a material change in circumstances. Under KRS 403.213, a change is considered material when recalculating under current guidelines produces an amount that differs by 15% or more from the existing order. This threshold is higher than many other states, requiring a more significant change before modification is warranted.

Either parent can file a motion to modify child support in the circuit court that issued the original order. Common grounds include:

• Significant income changes (increase or decrease)
• Job loss that is involuntary
• Changes in custody or parenting time
• Changes in health insurance costs
• Changes in childcare expenses
• A child aging out of the order
• Disability or serious illness

The Modification Process

To modify child support in Kentucky, file a motion in the circuit court with updated financial information. Both parties must provide current income documentation. If they agree, a stipulated order can be presented. If they disagree, a hearing is held. Modifications are generally effective from the date the motion is filed, not retroactively. The Kentucky Cabinet for Health and Family Services can also initiate reviews and modifications for cases administered through the state child support program.

Enforcement of Kentucky Child Support

Kentucky employs comprehensive enforcement mechanisms to ensure compliance with child support orders. The Kentucky Cabinet for Health and Family Services, Division of Child Support administers the state's enforcement program.

• Income withholding orders: Mandatory for virtually all child support orders, requiring employers to deduct support from wages
• Tax refund interception: Both state and federal tax refunds can be intercepted
• License suspension: Driver's licenses, professional licenses, and recreational licenses can be suspended
• Contempt of court: Willful non-payment can result in fines and imprisonment
• Property liens: Liens on real and personal property
• Credit reporting: Arrearages reported to credit bureaus
• Passport denial: For arrearages exceeding $2,500
• Financial institution data match: Bank accounts can be identified and seized

Interest on Arrearages

Kentucky charges interest on past-due child support at the rate of 12% per year under KRS 360.040. This is among the highest rates in the nation and creates a strong incentive for timely payment. Interest accrues from the date each payment was due and compounds, potentially adding significantly to the total amount owed.

Kentucky Child Support and Taxes

Under both federal and Kentucky state tax law, child support payments are neither taxable income to the recipient nor tax-deductible for the payer. This treatment is consistent across all states under federal tax law.

• Dependency exemption: The custodial parent generally claims the child as a dependent, though this can be allocated by agreement or court order using IRS Form 8332
• Child tax credit: Available to the parent claiming the dependency exemption, currently up to $2,000 per qualifying child
• Earned Income Tax Credit: Only available to the custodial parent
• Head of household filing status: Available to the custodial parent
• Kentucky income tax: Kentucky's flat income tax rate applies to both parents' income; child support does not affect the tax calculation

Frequently Asked Questions

Other State Child Support Calculators

Child support laws vary significantly from state to state. If you need to calculate child support for a different state, use one of our other state-specific calculators: