Maryland Child Support Calculator
Uses Maryland Income Shares model — FL §12-204 adjusted actual income
Table of Contents
How Maryland Calculates Child Support
Maryland uses the Income Shares model for calculating child support, governed by the Family Law Article, Section 12-204 of the Maryland Code. This model ensures that children receive the same proportion of parental income they would have received if the parents lived together. Maryland's guidelines are among the most detailed in the nation, with specific provisions for different custody arrangements.
The Maryland calculation starts with each parent's adjusted actual income. This is gross income from all sources minus allowable deductions including taxes, mandatory retirement, health insurance premiums, alimony paid, and child support paid for other children. The two adjusted actual incomes are combined and used with the Maryland Child Support Guidelines Schedule to determine the basic child support obligation.
Maryland has three different worksheets depending on the custody arrangement: Worksheet A for sole physical custody, Worksheet B for shared physical custody (128+ overnights each), and Worksheet C for split custody. Each worksheet uses the same basic schedule but applies different formulas to account for the specific custody arrangement.
Key Features of Maryland's System
Maryland's system has several distinctive aspects. The state applies a shared custody threshold of 128 overnights per year (approximately 35%). When both parents meet this threshold, the shared custody worksheet multiplies the basic obligation by 1.5 and offsets each parent's share. Maryland also specifically addresses the treatment of voluntary impoverishment, where a parent deliberately reduces their income to lower their child support obligation.
The guidelines apply to combined adjusted actual incomes up to $30,000 per month. For incomes exceeding this amount, the court has discretion to determine an appropriate award based on the needs of the child and the parents' ability to pay. This is one of the higher schedule caps among US states.
Understanding Maryland FL Section 12-204
Family Law Article Section 12-204 establishes the child support guidelines schedule that Maryland courts must follow. The statute provides the basic child support obligation table based on combined adjusted actual income and number of children, covering incomes from very low levels up to $30,000 per month combined.
- FL 12-201: Definitions of income, adjusted actual income, and basic support obligation
- FL 12-202: Income considerations and how to calculate adjusted actual income
- FL 12-204: The guidelines schedule (basic obligation table)
- FL 12-204.1: Shared physical custody provisions
- FL 12-204.2: Split custody provisions
- FL 12-202.1: Voluntary impoverishment provisions
Adjusted Actual Income in Maryland
Maryland uses the concept of adjusted actual income rather than simple gross income. This is calculated by starting with gross income from all sources and subtracting specific deductions.
Income Sources
- Wages, salaries, commissions, bonuses
- Self-employment income
- Social Security benefits, pensions
- Workers' compensation, unemployment
- Disability payments
- Interest, dividends, rental income
- Alimony received
- Capital gains, trust income
Combined adjusted actual income used to look up basic obligation from the schedule
The Maryland Child Support Schedule
| Combined Monthly Income | 1 Child | 2 Children | 3 Children | 4 Children | 5 Children |
|---|---|---|---|---|---|
| $800 | $198 | $302 | $350 | $384 | $410 |
| $1,500 | $310 | $473 | $548 | $601 | $642 |
| $2,500 | $452 | $690 | $799 | $877 | $937 |
| $3,500 | $571 | $871 | $1,010 | $1,108 | $1,184 |
| $5,000 | $720 | $1,098 | $1,273 | $1,397 | $1,493 |
| $7,000 | $888 | $1,355 | $1,570 | $1,724 | $1,842 |
| $10,000 | $1,132 | $1,727 | $2,002 | $2,198 | $2,348 |
| $12,500 | $1,316 | $2,008 | $2,328 | $2,555 | $2,730 |
| $15,000 | $1,475 | $2,250 | $2,608 | $2,863 | $3,059 |
| $20,000 | $1,750 | $2,670 | $3,095 | $3,397 | $3,629 |
Note: Simplified excerpt. Maryland's actual schedule extends to $30,000/month combined income with many more increments.
When Courts Deviate from Maryland Guidelines
Maryland courts may deviate when the guidelines amount would be unjust or inappropriate, considering:
- Extraordinary medical expenses
- Educational expenses (private school, special needs)
- Travel expenses for visitation
- Income above schedule maximum ($30,000/month combined)
- Child's independent financial resources
- Voluntary impoverishment by either parent
- Agreements between parents
How to Modify Child Support in Maryland
Maryland allows modification upon showing a material change in circumstances. While Maryland does not specify a percentage threshold like some states, courts generally consider changes significant enough to warrant recalculation. Common grounds include income changes, custody changes, changes in insurance or childcare costs, and a child aging out. File a motion in the circuit court that issued the original order. The Maryland Child Support Administration (CSA) can assist with modifications for cases in the IV-D program.
Enforcement of Maryland Child Support
Maryland enforces child support through the Child Support Administration (CSA). Tools include income withholding, tax interception, license suspension, contempt proceedings, property liens, credit reporting, passport denial, and financial institution data matching. Maryland also suspends vehicle registrations for non-payment.
Maryland Child Support and Taxes
Under federal and Maryland state tax law, child support is neither taxable to the recipient nor deductible by the payer. Maryland follows federal treatment for dependency exemptions, child tax credits, and EITC eligibility. Maryland's state income tax brackets apply independently of child support obligations.
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: