Massachusetts Child Support Calculator
Uses the Massachusetts Income Shares model — combined gross income
Table of Contents
How Massachusetts Calculates Child Support
Massachusetts uses the Income Shares model for calculating child support, having switched from a percentage-of-income model in 2009. The current guidelines, last updated in 2021, govern how courts determine child support obligations by examining both parents' combined gross income and allocating costs proportionally.
The Massachusetts calculation determines each parent's gross income, combines them, and uses the Massachusetts Child Support Guidelines worksheet to find the basic support obligation. Each parent's share is proportional to their contribution to combined income. The guidelines apply to combined gross incomes up to $400,000 per year ($33,333/month), above which the court exercises discretion.
The guidelines create a rebuttable presumption that the calculated amount is correct. Courts can deviate only for specific reasons enumerated in the guidelines, and must make written findings explaining any deviation.
The 2009 Transition to Income Shares
Massachusetts' 2009 shift to Income Shares was a significant change. The prior model calculated support as a percentage of the non-custodial parent's income only. The Income Shares model considers both parents' incomes, creating a more equitable approach. Under the current system, the custodial parent's income share is considered their contribution through direct care, while the non-custodial parent's share is paid as child support.
The Massachusetts guidelines also have specific provisions for children over 18 who are still dependents (attending college), health insurance costs, childcare expenses, and the treatment of overtime and secondary employment income. The guidelines recognize that the cost of raising children increases with income but at a decreasing rate.
The Massachusetts Guidelines Framework
The Massachusetts Child Support Guidelines are established by the Trial Court and approved by the Chief Justice for Administration and Management. They are reviewed and updated every four years as required by federal law. Key provisions include:
- Income definition: Gross income from all sources including wages, self-employment, investments, and benefits
- Deductions: Taxes, FICA, mandatory retirement, health insurance, prior child support, and union dues
- Guidelines worksheet: Correlates combined income with support obligations by number of children
- Parenting time adjustments: Adjustments for shared custody (1/3+ time each parent)
- Age-based adjustments: Special considerations for children over 18 still dependent
- Income cap: Guidelines apply up to $400,000 combined annual gross income
Income Definition for Massachusetts Child Support
- Wages, salaries, tips, commissions, bonuses
- Self-employment income
- Social Security, pensions, disability
- Workers' compensation, unemployment
- Interest, dividends, rental income
- Trust income, capital gains
- Alimony/spousal support received
- Military pay and allowances
Plus proportional shares of health insurance, childcare, and dental/vision costs
| Combined Monthly Income | 1 Child | 2 Children | 3 Children | 4 Children | 5 Children |
|---|---|---|---|---|---|
| $800 | $185 | $280 | $325 | $355 | $380 |
| $1,500 | $290 | $440 | $511 | $559 | $598 |
| $2,500 | $423 | $642 | $746 | $816 | $873 |
| $3,500 | $534 | $810 | $941 | $1,030 | $1,102 |
| $5,000 | $674 | $1,023 | $1,189 | $1,301 | $1,392 |
| $7,000 | $832 | $1,263 | $1,468 | $1,606 | $1,718 |
| $10,000 | $1,064 | $1,615 | $1,877 | $2,055 | $2,199 |
| $12,500 | $1,236 | $1,877 | $2,181 | $2,387 | $2,554 |
| $15,000 | $1,385 | $2,103 | $2,444 | $2,675 | $2,862 |
| $20,000 | $1,642 | $2,493 | $2,897 | $3,172 | $3,394 |
Note: Simplified excerpt. The actual MA guidelines worksheet uses detailed income brackets up to $400,000/year combined.
Deviations from Massachusetts Guidelines
Courts may deviate for extraordinary medical expenses, educational costs, travel expenses, income above the cap, special needs, and agreements between parents. Written findings are required.
Modifying Massachusetts Child Support
Massachusetts allows modification upon showing a material and substantial change in circumstances, or if the existing order is inconsistent with the current guidelines. No specific percentage threshold is required. File a Complaint for Modification in the Probate and Family Court. The Massachusetts DOR Child Support Enforcement Division can assist.
Enforcement
Massachusetts enforces through the Department of Revenue (DOR) Child Support Enforcement Division. Tools include income withholding, tax interception, license suspension, contempt, property liens, credit reporting, passport denial, and insurance settlement interception.
Taxes
Child support is neither taxable to the recipient nor deductible by the payer under federal and Massachusetts law. Massachusetts has no special state-level tax treatment for child support. Dependency exemptions follow federal rules.
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: