Mississippi Child Support Calculator
Uses Mississippi Percentage of Income model — 14%/20%/22%/24%/26%
Table of Contents
How Mississippi Calculates Child Support
Mississippi uses the Percentage of Income model for calculating child support under Mississippi Code Section 43-19-101. Unlike the Income Shares model used by most states, Mississippi's approach applies fixed percentages to the non-custodial parent's adjusted gross income only. The custodial parent's income is not part of the guideline calculation, though it may be considered in deviation cases.
The Mississippi percentages are straightforward: 14% for one child, 20% for two children, 22% for three children, 24% for four children, and 26% for five or more children. These percentages are applied to the non-custodial parent's adjusted gross income (gross income minus taxes, FICA, and mandatory deductions).
This model creates a rebuttable presumption of the correct support amount. Courts can deviate from these percentages when applying them would be unjust or inequitable, considering factors outlined in the statute. The simplicity of Mississippi's model makes calculations more straightforward but less nuanced than Income Shares states.
History of Mississippi's Approach
Mississippi adopted its percentage-of-income guidelines to provide a simple, predictable framework for child support. While most states have moved to Income Shares models, Mississippi has retained its percentage approach, finding that the simplicity and predictability outweigh the potential for more individualized calculations. The Mississippi Supreme Court has periodically reviewed these percentages and found them to be adequate representations of child-rearing costs at various income levels.
The Percentage of Income Model
Mississippi's Percentage of Income model operates differently from the Income Shares model used in most states. Key differences include:
- Only the non-custodial parent's income matters for the guideline calculation
- Fixed percentages apply regardless of income level
- No support schedule or lookup table is needed
- The custodial parent's income is presumed to contribute through direct care
Non-custodial parent's adjusted gross income multiplied by the applicable percentage
Adjusted Gross Income in Mississippi
- Wages, salaries, commissions, bonuses, tips
- Self-employment income
- Social Security, pensions, retirement
- Workers' compensation, unemployment
- Disability payments
- Interest, dividends, rental income
- Alimony/spousal support received
- Capital gains, trust income
Deductions: federal and state income taxes, FICA, mandatory retirement contributions, and existing child support paid for other children.
Mississippi Support Percentages
| Number of Children | Percentage of Adjusted Gross Income | Example: $4,000/mo AGI |
|---|---|---|
| 1 child | 14% | $560/mo |
| 2 children | 20% | $800/mo |
| 3 children | 22% | $880/mo |
| 4 children | 24% | $960/mo |
| 5+ children | 26% | $1,040/mo |
Deviations
Mississippi courts may deviate from the guideline percentages considering: extraordinary medical expenses, educational costs, seasonal income variations, the child's special needs, shared custody arrangements, and the overall equity of the situation. Written findings are required.
Modification
Mississippi allows modification upon a material change in circumstances. Mississippi uses a 25% threshold: if recalculating would produce an amount 25% or more different from the current order. File in the chancery court that issued the original order. The Mississippi Department of Human Services can assist.
Enforcement
Mississippi enforces through the Department of Human Services, Division of Child Support Enforcement. Tools include income withholding, tax interception, license suspension, contempt, liens, credit reporting, and passport denial.
Taxes
Child support is neither taxable nor deductible under federal law. Mississippi has no state income tax on the first $5,000-$10,000 of income (depending on filing status) and graduated rates above that, but child support payments do not affect the tax calculation.
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: