Minnesota Child Support Calculator
Uses Minnesota Income Shares — PICS with parenting expense adjustment
Table of Contents
How Minnesota Calculates Child Support
Minnesota uses a unique version of the Income Shares model that incorporates Parental Income for Determining Child Support (PICS) and a parenting expense adjustment. Under Minnesota Statutes Section 518A, the calculation considers both parents' gross income, applies specific deductions, and uses a schedule to determine the basic support obligation. What makes Minnesota unique is the parenting expense adjustment, which reduces the non-custodial parent's obligation based on the percentage of time they spend with the children.
The Minnesota calculation first determines each parent's PICS (gross income minus certain deductions). The PICS amounts are combined and used to look up the basic support obligation. Each parent's share is proportional to their PICS. The non-custodial parent's share is then adjusted based on their parenting time percentage, creating a more nuanced approach than many other states.
The Parenting Expense Adjustment
Minnesota's parenting expense adjustment is applied in three tiers based on the non-custodial parent's parenting time percentage:
- Less than 10%: No adjustment (full guideline amount)
- 10% to 45%: A formula-based reduction that increases with parenting time
- 45.1% or more: Joint physical custody offset calculation where each parent's obligation is computed and the difference is paid by the higher-earning parent
Understanding PICS
PICS (Parental Income for Determining Child Support) is Minnesota's term for the adjusted income used in child support calculations. PICS starts with gross income and subtracts: child support or maintenance paid for other obligations, Social Security or Veterans Administration dependency benefits received on behalf of children, and a parenting expense adjustment based on the parent's percentage of parenting time.
Income Definition in Minnesota
- Wages, salaries, commissions, bonuses
- Self-employment, business income
- Workers' comp, unemployment, disability
- Social Security, pensions, military pay
- Interest, dividends, rental income
- Trust income, capital gains
- Spousal maintenance received
Combined PICS determines basic obligation; parenting expense adjustment reduces the non-custodial parent's share
| Combined Monthly Income | 1 Child | 2 Children | 3 Children | 4 Children | 5 Children |
|---|---|---|---|---|---|
| $800 | $186 | $282 | $328 | $358 | $383 |
| $1,500 | $292 | $443 | $515 | $563 | $603 |
| $2,500 | $426 | $646 | $751 | $821 | $878 |
| $3,500 | $538 | $816 | $949 | $1,037 | $1,109 |
| $5,000 | $679 | $1,030 | $1,198 | $1,310 | $1,401 |
| $7,000 | $838 | $1,271 | $1,478 | $1,616 | $1,730 |
| $10,000 | $1,071 | $1,624 | $1,889 | $2,065 | $2,210 |
| $12,500 | $1,245 | $1,889 | $2,197 | $2,402 | $2,570 |
| $15,000 | $1,396 | $2,117 | $2,462 | $2,692 | $2,880 |
| $20,000 | $1,655 | $2,510 | $2,919 | $3,193 | $3,416 |
Note: Simplified excerpt. Minnesota's actual guidelines use detailed income brackets and specific parenting time adjustment formulas under Minn. Stat. 518A.
Parenting Expense Adjustment
Minnesota's parenting expense adjustment is a distinctive feature. For parenting time of 10-45%, the adjustment formula gradually reduces the non-custodial parent's obligation. At 45.1%+, a full offset calculation applies. This system recognizes that as parenting time increases, the non-custodial parent incurs more direct costs for the child.
Under 10% Parenting Time
No adjustment. Full guideline amount applies.
10% - 45% Parenting Time
Formula-based reduction proportional to time.
Deviations
Minnesota courts may deviate from guidelines under Minn. Stat. 518A.43 for extraordinary medical needs, educational expenses, the child's standard of living, and other factors. Written findings are required.
Modification
Minnesota allows modification upon a substantial change in circumstances making the current order unreasonable and unfair. A change of 20% or more and at least $75/month is presumed to be a substantial change. The Minnesota Child Support Division can initiate reviews.
Enforcement
Minnesota enforces through the Minnesota Department of Human Services, Child Support Division. Tools include income withholding, tax interception, license suspension, contempt, liens, credit reporting, passport denial, and lottery interception.
Taxes
Child support is neither taxable nor deductible under federal and Minnesota law. Minnesota has no special state tax treatment for 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: