Michigan Child Support Calculator
Uses Michigan Income Shares — MCSF 2021 net income formula
Table of Contents
How Michigan Calculates Child Support
Michigan uses the Income Shares model through the Michigan Child Support Formula (MCSF) 2021. Michigan's formula is one of the most detailed and sophisticated in the nation, using net income rather than gross income as the starting point. The MCSF considers each parent's net income, the number of children, the number of overnights each parent has, and specific add-on costs like health insurance and childcare.
The MCSF begins with each parent's net income, which is gross income minus federal and state taxes, FICA, mandatory retirement contributions, and existing support obligations. The parents' net incomes are combined and used to determine the base support obligation. Each parent's share is proportional to their contribution to combined net income.
Michigan's formula then applies sophisticated adjustments for parenting time, with each parent receiving credit for the number of overnights they have. This graduated approach means that even small increases in parenting time can affect the support amount, unlike states that use a strict threshold system.
Key Features of MCSF 2021
The 2021 update to the Michigan formula brought several important changes, including updated economic data on child-rearing costs, revised tax tables, and refined parenting time calculations. The MCSF uses a continuous overnight formula rather than threshold-based adjustments, meaning support adjusts smoothly as parenting time changes. Michigan also has specific provisions for imputed income when a parent is voluntarily unemployed or underemployed, using a potential income calculation based on the parent's qualifications and the local job market.
Understanding MCSF 2021
The Michigan Child Support Formula is established by the State Court Administrative Office (SCAO) under authority of the Michigan Supreme Court. The MCSF Manual provides detailed instructions for calculating support, including worksheets, tax tables, and overnight adjustment formulas. Key components include base support, ordinary medical support, childcare support, and health care insurance premium allocation.
Net Income in Michigan
Michigan uses net income rather than gross income. Net income is calculated by subtracting federal income tax, state income tax (Michigan flat rate of 4.25%), local income taxes, FICA, mandatory retirement contributions, union dues, and existing support orders from gross income.
Combined net income determines base support; parenting time creates graduated offset
| Combined Monthly Income | 1 Child | 2 Children | 3 Children | 4 Children | 5 Children |
|---|---|---|---|---|---|
| $800 | $184 | $278 | $322 | $352 | $376 |
| $1,500 | $288 | $436 | $506 | $553 | $591 |
| $2,500 | $420 | $636 | $738 | $807 | $863 |
| $3,500 | $530 | $803 | $932 | $1,019 | $1,090 |
| $5,000 | $669 | $1,014 | $1,177 | $1,287 | $1,377 |
| $7,000 | $826 | $1,251 | $1,453 | $1,589 | $1,700 |
| $10,000 | $1,056 | $1,600 | $1,858 | $2,032 | $2,174 |
| $12,500 | $1,228 | $1,861 | $2,160 | $2,363 | $2,528 |
| $15,000 | $1,376 | $2,085 | $2,421 | $2,648 | $2,833 |
| $20,000 | $1,632 | $2,473 | $2,871 | $3,139 | $3,359 |
Note: Simplified excerpt. The actual MCSF uses detailed formulas with continuous adjustments rather than a simple lookup table.
Deviations
Michigan allows deviation when the formula amount would be unjust or inappropriate. Factors include extraordinary medical needs, educational expenses, specific needs of the child, and the overall circumstances of the parents.
Modification
Michigan allows modification upon a change in circumstances resulting in a support amount that differs by 10% or $50/month (whichever is greater) from the current order. The Michigan Office of Child Support (OCS) reviews orders every 36 months for IV-D cases.
Enforcement
Michigan enforces through the Office of Child Support (OCS) within the Department of Health and Human Services. Tools include income withholding, tax interception, license suspension, contempt, property liens, credit reporting, passport denial, and surcharge on arrearages.
Taxes
Child support is neither taxable nor deductible under federal and Michigan tax law. Michigan's flat 4.25% income tax rate applies to both parents' income independently of child support.
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: