Louisiana Child Support Calculator
Uses the Louisiana Income Shares model — combined adjusted gross income
Table of Contents
- How Louisiana Calculates Child Support
- Understanding R.S. 9:315
- Adjusted Gross Income in Louisiana
- The Louisiana Support Schedule
- Shared Custody Calculations
- When Courts Deviate from Guidelines
- How to Modify Child Support
- Enforcement of Louisiana Child Support
- Child Support and Taxes
- Frequently Asked Questions
How Louisiana Calculates Child Support
Louisiana uses the Income Shares model for calculating child support, governed by Louisiana Revised Statutes Title 9, Sections 315 through 315.47 (R.S. 9:315). This comprehensive statutory framework establishes how courts determine child support obligations by examining both parents' combined adjusted gross income and allocating the cost of raising children proportionally between them.
The Louisiana calculation begins by determining each parent's monthly gross income from all sources. Certain allowable deductions are subtracted to arrive at each parent's adjusted gross income. The two adjusted incomes are combined and used to consult the Louisiana Child Support Schedule, which provides the basic child support obligation based on combined income and the number of children. Each parent's share is proportional to their contribution to the combined income.
Louisiana's guidelines establish a rebuttable presumption that the schedule amount is correct. A court may deviate only after considering the best interest of the child and finding that the guideline amount would not be in the child's best interest. Written reasons for any deviation are required under R.S. 9:315.1.
Legislative History and Updates
Louisiana adopted the Income Shares model through Act 817 of 1989, replacing a prior percentage-of-income approach. The guidelines have been updated multiple times, most recently to reflect updated economic data on child-rearing costs from the USDA Expenditures on Children by Families report. Louisiana law requires the guidelines to be reviewed at least every four years under federal mandate, and the Louisiana Supreme Court's Child Support Guidelines Committee oversees this review process.
A notable aspect of Louisiana's system is the treatment of extraordinary medical expenses and educational costs. Louisiana specifically accounts for the costs of private school tuition when it is in the child's best interest, and extraordinary medical expenses are shared proportionally between parents after the first $250 per child per year is absorbed within the basic obligation.
Understanding Louisiana R.S. 9:315
Louisiana Revised Statutes R.S. 9:315 through 9:315.47 form the complete statutory framework for child support in Louisiana. These statutes define every aspect of the child support calculation, from income definitions to deviation criteria. Understanding these provisions is essential for anyone involved in a Louisiana child support case.
Key statutory provisions include:
- R.S. 9:315: Definitions of key terms including gross income, adjusted gross income, and basic child support obligation
- R.S. 9:315.1: Establishes the rebuttable presumption that the guideline amount is correct
- R.S. 9:315.2: Income definitions and what constitutes gross income for child support purposes
- R.S. 9:315.3: Calculation methodology and how to determine each parent's share
- R.S. 9:315.8: Provisions for health insurance and extraordinary medical expenses
- R.S. 9:315.9: Treatment of shared custody arrangements (domiciliary parent considerations)
- R.S. 9:315.10: Split custody provisions (when each parent has primary custody of at least one child)
- R.S. 9:315.11: Provisions for the court to deviate from the guidelines
- R.S. 9:315.12: Seasonal and variable income provisions
Adjusted Gross Income in Louisiana
Louisiana defines gross income broadly under R.S. 9:315.2 to include income from virtually all sources. The statute provides an extensive list of income types that must be considered when calculating child support.
Sources Included in Gross Income
- Wages, salaries, and tips
- Commissions and bonuses
- Self-employment income (gross receipts minus ordinary business expenses)
- Workers' compensation benefits
- Unemployment insurance benefits
- Disability benefits
- Social Security benefits
- Pensions and retirement income
- Interest and dividend income
- Rental income
- Trust income
- Spousal support received
- Royalties and mineral rights income (significant in Louisiana given the oil and gas industry)
- Capital gains
- Severance pay
Plus proportional shares of health insurance, childcare, and extraordinary expenses
Allowable Deductions
Louisiana allows the following deductions from gross income to arrive at adjusted gross income:
- Federal and state income taxes (based on proper filing status)
- FICA taxes (Social Security and Medicare)
- Mandatory retirement contributions
- Health insurance premiums for the parent (not the child's portion, which is handled separately)
- Child support paid for children of prior relationships under court order
- Spousal support paid under court order
The Louisiana Child Support Schedule
The Louisiana Child Support Schedule provides the basic child support obligation based on the combined adjusted gross income of both parents and the number of children involved. The schedule amounts represent the estimated total cost of raising children at each income level, derived from economic research on family expenditures.
| Combined Monthly Income | 1 Child | 2 Children | 3 Children | 4 Children | 5 Children |
|---|---|---|---|---|---|
| $800 | $190 | $290 | $340 | $370 | $395 |
| $1,500 | $300 | $458 | $536 | $587 | $628 |
| $2,500 | $438 | $669 | $784 | $859 | $919 |
| $3,500 | $555 | $847 | $992 | $1,088 | $1,164 |
| $5,000 | $700 | $1,068 | $1,252 | $1,372 | $1,468 |
| $7,000 | $862 | $1,316 | $1,542 | $1,690 | $1,809 |
| $10,000 | $1,100 | $1,680 | $1,968 | $2,157 | $2,309 |
| $12,500 | $1,280 | $1,954 | $2,289 | $2,510 | $2,686 |
| $15,000 | $1,435 | $2,190 | $2,565 | $2,812 | $3,010 |
| $20,000 | $1,700 | $2,595 | $3,040 | $3,333 | $3,567 |
Note: This is a simplified excerpt from the Louisiana schedule. The actual schedule contains many more income levels and is updated periodically. Intermediate amounts are interpolated.
When Courts Deviate from Louisiana Guidelines
Under R.S. 9:315.1, Louisiana courts may deviate from the guideline amount when applying it would not be in the best interest of the child or would be inequitable to the parties. Written reasons for deviation are required.
- Extraordinary medical expenses exceeding $250 per child per year
- Private school tuition when in the child's best interest
- Seasonal or irregular income
- Combined income above the schedule maximum
- Split custody arrangements requiring special calculations
- Long-distance travel costs for visitation
- Tax consequences that significantly affect the parties
- Extraordinary debt incurred for the benefit of the child
How to Modify Child Support in Louisiana
Louisiana allows modification of child support when there is a material change in circumstances since the last order. Louisiana uses a specific threshold: if recalculating under current guidelines produces an amount that differs by 25% or more from the existing order, that constitutes a material change. This is one of the highest thresholds in the nation.
Common grounds for modification include significant income changes, job loss, changes in custody, changes in health insurance or childcare costs, and a child aging out. Modifications are effective from the date of judicial demand (filing), not retroactively. The Louisiana Department of Children and Family Services (DCFS) can assist with modification for cases in the Title IV-D program.
Enforcement of Louisiana Child Support
Louisiana enforces child support through the Department of Children and Family Services (DCFS) Support Enforcement Services division. Available enforcement tools include:
- Income assignment orders (mandatory for all child support orders)
- Tax refund interception (state and federal)
- License suspension (driver's, professional, and recreational)
- Contempt of court (fines and imprisonment)
- Property liens and seizures
- Credit reporting
- Passport denial for arrearages over $2,500
- Workers' compensation interception
Louisiana charges interest on child support arrearages at the legal rate established by the Louisiana Legislature. The state participates in the Uniform Interstate Family Support Act (UIFSA) for interstate enforcement.
Louisiana Child Support and Taxes
Under federal tax law, child support payments are neither taxable to the recipient nor deductible by the payer. Louisiana state tax law follows the same treatment. Key tax considerations include dependency exemptions (generally claimed by the domiciliary parent), child tax credits, EITC eligibility, and head of household filing status. Louisiana's unique community property laws can also affect how income is characterized for child support purposes during marriage.
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: