Nevada Child Support Calculator
Uses Nevada Percentage of Income model — NRS 125B.070 statutory percentages
Table of Contents
How Nevada Calculates Child Support
Nevada uses the Percentage of Income model for calculating child support, governed by NRS 125B.070. Unlike the Income Shares model used by most states, Nevada's approach focuses primarily on the non-custodial parent's gross income and applies statutory percentages based on the number of children requiring support. This makes Nevada's calculation relatively straightforward compared to many other states.
The statutory percentages under NRS 125B.070 are: 18% of gross income for one child, 25% for two children, 29% for three children, 31% for four children, and an additional 2% for each additional child beyond four. These percentages create a presumptive amount that courts use as the starting point for determining the child support obligation.
Nevada's Percentage of Income model was designed for simplicity and predictability. Parents can quickly estimate their potential obligation by multiplying their gross income by the applicable percentage. However, the system includes important adjustments for joint custody arrangements, income caps, health insurance costs, childcare expenses, and other factors that can significantly affect the final support amount.
History of Nevada Child Support Guidelines
Nevada adopted its current percentage-based child support system through NRS Chapter 125B. The guidelines have been refined over the years to address issues such as joint physical custody, very high-income parents, and the treatment of various income sources. The Nevada Legislature periodically reviews the guidelines to ensure they remain fair and adequate for the needs of Nevada's children.
The Nevada Division of Welfare and Supportive Services (DWSS) Child Support Enforcement Program administers and enforces child support orders statewide. The program works with the courts, district attorneys' offices, and families to ensure that children receive the financial support they need. Nevada participates in the federal Title IV-D program, which provides federal matching funds for enforcement activities.
The Percentage Approach
Nevada's percentage approach has both advantages and criticisms. Supporters argue it is transparent, easy to calculate, and predictable. Critics note that it does not consider the custodial parent's income, which may result in less equitable outcomes when both parents have significantly different earning capacities. Despite these debates, Nevada has maintained the percentage approach while adding adjustments such as joint custody provisions and income caps to address some of the concerns.
Income Subject to the Percentage
Nevada defines gross income broadly for child support purposes. All forms of income are included:
- Wages, salaries, and tips from all employment
- Commissions and bonuses
- Self-employment income after legitimate business expenses
- Rental income and real property proceeds
- Interest, dividends, and investment income
- Pension and retirement distributions
- Social Security benefits
- Workers' compensation and unemployment benefits
- Alimony received
- Military pay and allowances
- Trust income and annuities
Income Caps in Nevada
Nevada law includes an important income cap provision. Under NRS 125B.070, the statutory percentages apply to the non-custodial parent's gross monthly income up to a certain level. For income above this threshold, the court has discretion to determine the appropriate amount of additional support. The cap prevents the automatic application of percentages from producing unreasonably high support amounts for very high-income parents. The court considers the children's needs, the family's standard of living during the marriage, and other relevant factors when determining support on income above the cap.
Joint Physical Custody in Nevada
When parents share joint physical custody in Nevada (each parent has the child at least 40% of the time, or approximately 146 days per year), the calculation changes significantly. In these situations, the court typically calculates each parent's individual obligation under the standard percentages, then offsets the obligations against each other. The parent with the higher income pays the difference to the lower-income parent. This approach recognizes that both parents incur direct costs when the children are in their care and prevents double-counting of expenses.
Deviations from Guidelines
Nevada courts can deviate from the presumptive guideline amount when applying the guidelines would be unjust or inappropriate. Under NRS 125B.080, the court considers factors including:
- The cost of health insurance for the children
- The cost of childcare
- Special educational needs of the children
- The age of the children
- The amount of time each parent spends with the children
- Other financial obligations of the parents
- The relative income of both parents
- Any other necessary expenses for the children's benefit
Modification and Enforcement
Nevada allows modification of child support when there has been a change in circumstances that would result in a 20% or more difference in the support amount. Either parent can petition the court for modification. Common grounds include job loss, income changes, changes in custody, or changes in the child's needs.
Nevada enforces child support through income withholding, tax refund interception, license suspension (driver's, professional, and recreational), contempt proceedings, property liens, bank levies, credit reporting, and passport denial. The state participates in UIFSA for interstate enforcement. Interest accrues on past-due support at the legal rate.
Taxes and Child Support
Child support payments in Nevada are neither taxable to the recipient nor deductible by the payer under federal tax law. Nevada has no state income tax, which simplifies the tax picture for Nevada parents. However, federal tax considerations such as dependency exemptions, child tax credits, and head of household filing status remain relevant.
Nevada uses a flat percentage of the non-custodial parent's gross income, with caps and adjustments for shared custody
Nevada Child Support Schedule
Below is a representative sample of the Nevada child support schedule showing basic monthly obligations:
| Combined Monthly Income | 1 Child | 2 Children | 3 Children | 4 Children | 5 Children |
|---|---|---|---|---|---|
| $2,000 | $360 | $500 | $580 | $620 | $660 |
| $3,000 | $540 | $750 | $870 | $930 | $990 |
| $4,000 | $720 | $1,000 | $1,160 | $1,240 | $1,320 |
| $5,000 | $900 | $1,250 | $1,450 | $1,550 | $1,650 |
| $6,000 | $1,080 | $1,500 | $1,740 | $1,860 | $1,980 |
| $8,000 | $1,440 | $2,000 | $2,320 | $2,480 | $2,640 |
| $10,000 | $1,800 | $2,500 | $2,900 | $3,100 | $3,300 |
| $15,000 | $2,700 | $3,750 | $4,350 | $4,650 | $4,950 |