Maine Child Support Calculator
Uses the Maine Income Shares model — 19-A MRSA §2006
Table of Contents
How Maine Calculates Child Support
Maine uses the Income Shares model for calculating child support, governed by Title 19-A of the Maine Revised Statutes Annotated (MRSA), Section 2006. This model reflects the economic principle that children should receive the same proportion of parental income they would have enjoyed if the family remained intact. Maine's approach considers both parents' financial contributions and allocates the cost of raising children proportionally between them.
The Maine calculation begins with determining each parent's gross income, then subtracts allowable deductions to arrive at each parent's annual and monthly adjusted income. Both parents' incomes are combined and cross-referenced against the Maine child support table to determine the basic child support entitlement. Each parent's proportionate share is based on their percentage of combined income.
Maine's guidelines create a rebuttable presumption of the correct support amount. Courts may deviate only after considering specific statutory factors and making written findings. The Maine Department of Health and Human Services, Division of Support Enforcement and Recovery (DSER), administers the state's child support program.
Maine's Unique Features
Maine's child support system has several distinctive features. First, Maine calculates child support on an annual basis and then converts to monthly amounts, which can help smooth out seasonal income variations common in Maine's economy (fishing, tourism, forestry). Second, Maine has a specific subsistence needs allowance that ensures neither parent falls below a basic subsistence level as a result of the child support obligation. Third, Maine provides detailed guidance on the treatment of overtime income, recognizing that mandatory overtime should generally be included while truly voluntary overtime may receive different treatment.
Understanding 19-A MRSA Section 2006
19-A MRSA Section 2006 is the primary statute governing child support guidelines in Maine. This comprehensive provision establishes the framework for calculating child support, defines income for support purposes, and sets forth the child support table used to determine basic obligations.
- Section 2001: Definitions of key terms
- Section 2004: Criteria for establishing and modifying support orders
- Section 2006: The child support guidelines, including the income shares methodology, the support table, and provisions for deviation
- Section 2007: Health insurance provisions
- Section 2009: Modification standards and procedures
Income Definition for Maine Child Support
Maine defines gross income broadly to include income from all sources. The statute provides a comprehensive list of income types that must be considered:
- Wages, salaries, and tips
- Commissions and bonuses
- Self-employment income
- Workers' compensation
- Unemployment compensation
- Social Security benefits
- Disability payments
- Pensions and retirement income
- Interest and dividends
- Rental income
- Trust income
- Spousal support received
- Military pay and allowances
Plus proportional shares of health insurance, childcare, and extraordinary expenses
Allowable Deductions
- Federal and state income taxes
- FICA/self-employment taxes
- Mandatory retirement contributions
- Health insurance premiums (parent's portion only)
- Prior child support obligations
- Spousal support paid
- Union dues
The Maine Child Support Schedule
The Maine child support table provides the basic support entitlement based on combined annual (converted to monthly here) gross income of both parents and the number of children.
| Combined Monthly Income | 1 Child | 2 Children | 3 Children | 4 Children | 5 Children |
|---|---|---|---|---|---|
| $800 | $188 | $285 | $332 | $363 | $388 |
| $1,500 | $296 | $450 | $524 | $574 | $614 |
| $2,500 | $432 | $658 | $766 | $839 | $897 |
| $3,500 | $545 | $830 | $967 | $1,059 | $1,133 |
| $5,000 | $688 | $1,048 | $1,221 | $1,337 | $1,430 |
| $7,000 | $849 | $1,293 | $1,506 | $1,649 | $1,764 |
| $10,000 | $1,085 | $1,652 | $1,925 | $2,109 | $2,255 |
| $12,500 | $1,262 | $1,922 | $2,240 | $2,453 | $2,624 |
| $15,000 | $1,415 | $2,155 | $2,511 | $2,750 | $2,942 |
| $20,000 | $1,678 | $2,555 | $2,978 | $3,262 | $3,489 |
Note: This is a simplified excerpt. Maine's actual table uses annual income figures. Monthly equivalents shown here for calculator consistency. Intermediate amounts are interpolated.
When Courts Deviate from Maine Guidelines
Maine courts may deviate from the guideline amount when applying the guidelines would be unjust or inappropriate considering specific factors including:
- Extraordinary medical or dental expenses
- Special educational needs
- Transportation costs for visitation
- Income above the table maximum
- The child's own financial resources
- A parent's extraordinary debt
- Significant differences in cost of living between parents' locations
How to Modify Child Support in Maine
Maine allows modification when there is a substantial change in circumstances. Under 19-A MRSA Section 2009, a difference of 15% or more between the current order and the recalculated guideline amount constitutes a substantial change. Either parent can file a motion to modify. The Maine DSER can also initiate modification proceedings. Modifications are effective from the date of the motion, not retroactively.
Enforcement of Maine Child Support
Maine enforces child support through the Division of Support Enforcement and Recovery (DSER). Enforcement tools include income withholding, tax refund interception, license suspension, contempt of court, property liens, credit reporting, passport denial, and bank account seizure. Maine also intercepts lottery winnings and insurance settlements to satisfy arrearages.
Maine Child Support and Taxes
Under federal and Maine state tax law, child support is neither taxable to the recipient nor deductible by the payer. Dependency exemptions generally go to the custodial parent unless otherwise agreed or ordered. Maine's state income tax follows federal treatment of child support payments.
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: