Oklahoma Child Support Calculator
Uses Oklahoma Income Shares model — 43 O.S. §118 combined gross income
Table of Contents
- How Oklahoma Calculates Child Support
- Understanding 43 O.S. §118
- The Income Shares Model in Oklahoma
- Oklahoma Gross Income Explained
- The Oklahoma Support Schedule
- Shared Custody and the 121-Overnight Rule
- When Courts Deviate from Guidelines
- How to Modify Child Support in Oklahoma
- Enforcement of Oklahoma Child Support
- Frequently Asked Questions
How Oklahoma Calculates Child Support
Oklahoma uses the Income Shares model for calculating child support, codified under Title 43 of the Oklahoma Statutes, Section 118 (43 O.S. §118). This model operates on the economic principle that children should receive the same proportion of parental income they would have enjoyed if both parents lived together in a single household. The Income Shares approach is the most widely adopted child support model in the United States, and Oklahoma's version includes several state-specific provisions that distinguish it from other states' implementations.
Under Oklahoma's framework, the court first determines each parent's adjusted gross income. These amounts are combined to form the parents' combined adjusted gross income. The combined figure is then referenced against the Oklahoma Child Support Guidelines schedule, which provides a base child support obligation tied to income level and the number of children requiring support. Each parent's proportionate share is then calculated based on what percentage of the combined income each parent contributes. Additional expenses for health insurance, childcare, and extraordinary medical costs are added to the base obligation and divided proportionally between the parents.
The Oklahoma guidelines create a rebuttable presumption that the amount calculated is the correct child support obligation. This means the court will apply the guideline amount unless a party demonstrates that doing so would be unjust or inappropriate given the circumstances of the particular case. Oklahoma courts take this presumption seriously, and any deviation from the guidelines must be accompanied by specific written findings explaining the reasons for the departure from the standard calculation.
History and Legislative Background
Oklahoma first adopted its child support guidelines in 1987, in compliance with the federal Family Support Act mandate requiring all states to implement numeric guidelines. The state initially used a simpler model but transitioned to the Income Shares model in 1994, recognizing that considering both parents' incomes produces more equitable outcomes. The guidelines have been updated multiple times, with significant revisions in 2001, 2008, and 2014 to reflect changing economic conditions and updated research on the costs of raising children in Oklahoma.
The Oklahoma Department of Human Services (OKDHS) administers the state's child support enforcement program and provides resources, including an online calculator, to help parents estimate their obligations. The Oklahoma Child Support Enforcement Division handles approximately 275,000 active child support cases, collecting over $500 million annually in child support payments. The state uses the Oklahoma Centralized Support Registry (OCSR) to process and distribute child support payments efficiently.
Understanding 43 O.S. §118
Title 43, Section 118 of the Oklahoma Statutes is the cornerstone of child support calculations in the state. This comprehensive statute establishes the framework that judges, attorneys, and parents must follow when determining child support obligations in Oklahoma. The law applies to all child support proceedings, whether arising from divorce, legal separation, paternity actions, or modifications of existing orders.
The base obligation is found in the Oklahoma schedule based on combined gross income and number of children
The calculation process under 43 O.S. §118 follows a systematic approach. First, each parent's gross income from all sources is identified. Second, permitted deductions are subtracted to determine each parent's adjusted gross income. Third, both parents' adjusted gross incomes are combined. Fourth, the combined figure is used with the number of children to locate the base child support obligation in the guideline schedule. Fifth, each parent's percentage of the combined income is computed. Sixth, each parent's proportionate share of the base obligation is determined. Finally, additional expenses for health insurance premiums, work-related childcare, and extraordinary medical expenses are allocated between the parents based on their income percentages.
The Oklahoma Child Support Computation Form
Oklahoma requires the use of a standardized computation form when calculating child support. The Oklahoma Child Support Computation Form walks through the guideline calculation step by step, ensuring consistency across all cases. The form captures both parents' income information, allowable deductions, the number of children, the custody arrangement, and additional expenses. Courts require this form to be completed and filed as part of any child support proceeding. Most Oklahoma family law attorneys and the courts themselves rely on the Oklahoma Child Support Guidelines Calculator provided by OKDHS for accurate computations.
Scope and Applicability
The guidelines apply to all child support determinations in Oklahoma, including initial establishment of support, modifications of existing orders, and temporary support during pending proceedings. They apply equally to married and unmarried parents, as Oklahoma law recognizes the duty of both biological parents to support their children regardless of marital status. Even when parents reach a private agreement regarding child support, the court must verify that the agreed amount is consistent with the guidelines or that there is a valid reason for deviation.
Oklahoma Gross Income Explained
Understanding what constitutes income under Oklahoma child support law is essential for an accurate calculation. Oklahoma uses gross income as the starting point, which is broadly defined to capture the full range of a parent's financial resources.
What Counts as Gross Income in Oklahoma
Under 43 O.S. §118, gross income includes virtually all forms of compensation and financial benefit received by a parent. The following categories are included in the gross income determination:
- Wages and salaries from all employment sources, including regular pay, overtime, shift differentials, and tips
- Commissions and bonuses, typically averaged over a 12-month period to smooth out fluctuations
- Self-employment income after legitimate business expenses but before personal income taxes
- Rental and royalty income from property and mineral interests (particularly significant in Oklahoma's oil-producing regions)
- Interest and dividend income from investments, savings, and financial instruments
- Pension, retirement, and annuity payments
- Social Security benefits, including retirement, disability, and survivors' benefits
- Workers' compensation benefits
- Unemployment insurance benefits
- Alimony or spousal support received from a current or previous relationship
- Trust and estate income, including regular distributions
- Military pay and allowances, including BAH and special duty pay
- Severance pay and strike benefits
- Tribal income and per capita distributions from tribal membership
- Capital gains from sale of assets, when recurring or substantial
Allowable Deductions from Gross Income
Oklahoma permits specific deductions from gross income to arrive at adjusted gross income. These deductions recognize that certain financial obligations reduce a parent's ability to pay child support:
- Federal, state, and local income taxes actually paid or projected based on proper filing status
- FICA contributions (Social Security and Medicare taxes)
- Mandatory union dues required as a condition of employment
- Mandatory retirement contributions required by the employer
- Pre-existing court-ordered child support actually being paid for other children
- Pre-existing court-ordered alimony actually being paid
Imputation of Income
Oklahoma courts have the authority to impute income to a parent who is voluntarily unemployed or underemployed. When a court determines that a parent is earning less than their potential, the court may calculate child support based on what the parent could reasonably be expected to earn. Oklahoma courts consider factors such as the parent's recent work history, educational qualifications, occupational skills, prevailing job market conditions in the parent's geographical area, and any physical or mental health limitations. The concept of imputed income prevents a parent from artificially reducing their support obligation by choosing not to work or by accepting employment below their earning capacity.
Oklahoma law provides certain exceptions to income imputation. Courts will not impute income to a parent who is caring for a child under age four, a parent with documented physical or mental disabilities that genuinely limit their earning capacity, or a parent enrolled in a legitimate educational program that will enhance future earning ability (though courts are cautious about this exception and typically limit it to short-term programs).
The Oklahoma Support Schedule
The Oklahoma Child Support Guidelines Schedule is the numerical backbone of the state's child support system. This schedule lists base monthly child support obligations for various levels of combined adjusted gross income and different numbers of children. The schedule covers combined monthly incomes from very low levels up to $15,000, with provisions for calculating support when income exceeds the schedule maximum.
Below is a representative excerpt from the Oklahoma guidelines schedule showing base monthly obligations at selected income levels:
| Combined Gross Income | 1 Child | 2 Children | 3 Children | 4 Children | 5 Children |
|---|---|---|---|---|---|
| $1,500 | $271 | $399 | $462 | $502 | $536 |
| $2,500 | $388 | $583 | $677 | $737 | $790 |
| $3,500 | $491 | $738 | $862 | $941 | $1,012 |
| $5,000 | $626 | $941 | $1,098 | $1,200 | $1,290 |
| $7,500 | $829 | $1,246 | $1,455 | $1,590 | $1,710 |
| $10,000 | $1,017 | $1,520 | $1,778 | $1,942 | $2,090 |
| $12,500 | $1,170 | $1,740 | $2,030 | $2,220 | $2,390 |
| $15,000 | $1,310 | $1,950 | $2,270 | $2,480 | $2,670 |
The schedule amounts represent the estimated total cost of raising children at each income level, derived from economic research on family expenditures. As combined income rises, the base obligation increases but at a decreasing marginal rate, reflecting the economic reality that child-rearing costs do not scale linearly with household income. For incomes above the schedule maximum of $15,000 per month, Oklahoma courts typically extrapolate by applying the percentage of income represented at the highest schedule level, or exercise judicial discretion based on the children's demonstrated needs and the parents' standard of living.
How to Read the Schedule
To use the schedule, locate the row closest to the parents' combined adjusted gross monthly income. If the exact income does not appear, interpolate between the two nearest values. Then look across to the column corresponding to the number of children. The resulting figure is the base child support obligation. For instance, with a combined adjusted gross income of $5,000 and two children, the base obligation is approximately $941 per month. Each parent's share of this obligation is then their percentage of combined income multiplied by $941.
When Courts Deviate from Guidelines
While the Oklahoma child support guidelines establish a presumptive correct amount, courts retain discretion to deviate from the guideline calculation when strict application would produce an unjust or inappropriate result. Oklahoma law requires that any deviation be accompanied by specific written findings of fact explaining why the guideline amount is inadequate or excessive under the circumstances.
Common grounds for deviation from Oklahoma's child support guidelines include:
- Extraordinary medical or dental expenses for a child with special healthcare needs beyond what guidelines contemplate
- Special educational expenses including private school tuition, tutoring, or programs for a child with learning disabilities
- Travel costs for long-distance visitation when parents reside in different states or distant Oklahoma cities
- Seasonal or variable income that makes the standard monthly calculation unreliable (common with Oklahoma's agricultural and oil industry workers)
- Combined income exceeding the schedule maximum of $15,000 per month
- Extraordinary tax consequences that the standard calculation does not adequately address
- A child's independent income or resources, such as a trust fund or significant earnings
- Shared custody arrangements that fall near but below the 121-overnight threshold
- Substantial debt incurred during the marriage for family necessities
Oklahoma courts exercise deviation authority sparingly. Data from Oklahoma District Courts indicates that deviations occur in fewer than 15% of child support cases, underscoring the strength of the presumption that the guideline amount is appropriate. When deviations are granted, they most commonly relate to income above the schedule maximum, extraordinary medical expenses, and long-distance travel costs for parenting time.
How to Modify Child Support in Oklahoma
Child support orders in Oklahoma can be modified when there has been a material change in circumstances since the existing order was entered. Oklahoma law provides a specific numerical test: a material change is presumed when the new guideline calculation would differ from the existing order by more than 10% or $50 per month, whichever is greater.
To request a modification, you must file a motion to modify child support with the district court that issued the original order. The motion should describe the changed circumstances and provide current financial documentation. Common qualifying changes include:
- Substantial change in either parent's income, whether an increase or decrease
- Involuntary job loss or reduction in hours
- Change in custody or parenting time arrangement
- A child reaching the age of majority (18, or 20 if still in high school) or becoming emancipated
- Change in a child's medical or educational needs
- Significant change in health insurance costs
- Change in childcare expenses (child starting or leaving daycare)
- Incarceration of the obligor parent (though Oklahoma courts vary in how they handle this)
The Modification Process in Oklahoma
The modification process typically involves filing the motion, serving the other parent, exchanging updated financial information using the Oklahoma Child Support Computation Form, attending a hearing (or agreeing to a stipulated modification), and receiving a new court order. Cases administered through OKDHS Child Support Services may be reviewed and modified through the administrative process, which can be faster than going through court. Most uncontested modifications are completed within 60 to 120 days.
An important Oklahoma-specific rule: modifications are effective from the date the motion is filed, not retroactively. A parent who experiences a material change should file promptly rather than waiting, as they remain obligated to pay the current order amount until the court enters a modified order. Oklahoma law also prohibits retroactive modifications beyond the filing date except in limited circumstances.
Enforcement of Oklahoma Child Support
Oklahoma maintains robust enforcement mechanisms to ensure compliance with child support orders. The Oklahoma Department of Human Services, Child Support Services (CSS) division is the primary enforcement agency, working in coordination with the court system and the Oklahoma Centralized Support Registry (OCSR).
Oklahoma enforcement tools include:
- Income assignment/wage withholding: Automatic deduction from wages is the standard method of payment in Oklahoma; employers are required to comply with income assignment orders within 14 days
- Contempt of court: Willful failure to pay can result in fines up to $500 per violation and imprisonment up to six months
- License suspension: Driver's licenses, professional licenses, hunting/fishing licenses, and recreational licenses can be suspended for non-payment
- Tax refund interception: Both Oklahoma state and federal tax refunds can be seized to satisfy past-due support
- Property liens: Oklahoma allows liens on real property, vehicles, and financial accounts for unpaid support
- Credit bureau reporting: Arrearages are reported to all three major credit bureaus
- Passport denial: Federal law denies passports to parents owing more than $2,500
- Financial institution data match: Oklahoma matches child support debtor records against bank and financial institution records to locate assets
- Workers' compensation and insurance intercepts: Oklahoma can intercept workers' comp benefits and insurance settlements to satisfy arrearages
Oklahoma participates in the Uniform Interstate Family Support Act (UIFSA) for interstate enforcement and uses the Federal Parent Locator Service to track parents across state lines. The state's enforcement rate has consistently ranked among the top 20 nationally, with Oklahoma collecting over $500 million in child support annually.
Interest and Penalties on Arrearages
Under Oklahoma law, past-due child support does not automatically accrue interest unless specifically ordered by the court. However, courts have the authority to impose interest on arrearages, and the statutory rate in Oklahoma is 10% per annum when interest is ordered. Additionally, a parent who willfully fails to pay child support may face criminal prosecution under Oklahoma law, which classifies child support evasion as a misdemeanor for the first offense and a felony for subsequent offenses.
Tax Implications of Oklahoma Child Support
Understanding the tax treatment of child support is important for both paying and receiving parents in Oklahoma. Under current federal tax law (as amended by the Tax Cuts and Jobs Act of 2017), child support payments are not tax-deductible for the paying parent and are not taxable income for the receiving parent. This represents a significant change from the pre-2019 rules that applied to alimony payments (though child support was never deductible).
The dependency exemption for children of separated or divorced parents is an important consideration in Oklahoma family law cases. Generally, the custodial parent is entitled to claim the child as a dependent for federal tax purposes. However, the custodial parent may release this claim to the non-custodial parent by signing IRS Form 8332. Oklahoma courts sometimes address the dependency exemption allocation as part of the overall child support determination, alternating the exemption between parents in some cases or allocating it to the higher-income parent in exchange for additional support.
Oklahoma State Tax Considerations
Oklahoma's state income tax follows the federal treatment of child support, meaning support payments are neither deductible by the payer nor includable in the recipient's income for Oklahoma tax purposes. Oklahoma's marginal tax rate reaches 4.75% for income over $7,200 for single filers ($12,200 for joint filers), which affects the net income available for child support. When calculating child support, both federal and Oklahoma state income taxes are considered as deductions from gross income to arrive at adjusted gross income.
Duration of Child Support in Oklahoma
In Oklahoma, the general rule is that child support continues until the child reaches age 18. However, there is an important extension: if the child is still attending high school or an equivalent educational program at age 18, support continues until the child graduates from high school or turns 20, whichever occurs first. This provision recognizes that many Oklahoma children turn 18 during their senior year of high school and still need parental support to complete their education.
Oklahoma child support may terminate earlier than age 18 in certain circumstances, including when the child marries, enlists in the military, or is legally emancipated by the court. Support may also terminate if the child becomes self-supporting through full-time employment. Conversely, Oklahoma courts may order continued support for an adult child with significant physical or mental disabilities who is unable to become self-supporting. Such orders must be specifically requested and supported by evidence of the child's disability and continuing need for support.
College and Post-Secondary Education
Unlike some states, Oklahoma does not require parents to pay for college or post-secondary education as part of a child support order. Once a child has graduated from high school or reached the age limit, the statutory obligation to pay child support ends. However, parents may voluntarily agree to contribute to college expenses, and such agreements can be incorporated into a court order if both parties consent. Some Oklahoma divorce attorneys recommend including college contribution provisions in the divorce decree, as they are enforceable once ordered even though they cannot be mandated over a parent's objection.
Frequently Asked Questions
Oklahoma uses the Income Shares model under 43 O.S. §118. Both parents' gross incomes are adjusted for allowable deductions, combined, and checked against a guideline schedule that determines the base child support obligation based on combined income and number of children. Each parent's share is proportional to their percentage of combined income. Additional costs for health insurance, childcare, and extraordinary medical expenses are added and divided proportionally. The non-custodial parent typically pays their share to the custodial parent.
Oklahoma considers gross income from all sources, including wages, salaries, commissions, bonuses, overtime, self-employment income, rental income, royalties (including oil and gas), interest, dividends, pensions, Social Security benefits, unemployment benefits, workers' compensation, alimony from other relationships, tribal per capita distributions, and imputed income if a parent is voluntarily unemployed or underemployed. Allowable deductions include federal and state taxes, FICA, mandatory retirement, and pre-existing support orders.
Title 43, Section 118 of the Oklahoma Statutes establishes the child support guidelines Oklahoma courts must follow. It provides a schedule of base support obligations based on combined gross income and number of children. The calculated amount creates a rebuttable presumption of the correct support amount. Courts can deviate from the guidelines only with specific written findings explaining why the guideline amount would be unjust or inappropriate.
Oklahoma applies a shared parenting adjustment when each parent has the child for 121 or more overnights per year. In shared custody, the base obligation is multiplied by 1.5 to account for duplicated household expenses. Each parent's adjusted obligation is calculated based on their income percentage and the time the child spends with the other parent. The obligations are offset, and the parent with the higher net amount pays the difference to the other parent.
Yes. Oklahoma allows modification when there is a material change in circumstances. A material change is presumed when the recalculated amount would differ from the current order by more than 10% or $50, whichever is greater. Common grounds include income changes, job loss, custody changes, a child aging out, and changes in medical or childcare expenses. File a motion to modify with the court that issued the original order.
Oklahoma enforces child support through wage withholding, license suspension (driver's, professional, and recreational), tax refund interception, property liens, credit reporting, passport denial, contempt of court (fines up to $500 and up to 6 months in jail), financial account seizure, and even criminal prosecution. First-offense non-payment can be a misdemeanor; subsequent offenses may be charged as felonies.
Oklahoma child support generally ends when the child turns 18. If the child is still in high school at 18, support continues until graduation or age 20, whichever comes first. Support may end earlier if the child marries, enlists in the military, or is legally emancipated. Oklahoma does not require parents to pay for college as part of child support, though voluntary agreements can be made enforceable by court order.
Other State Child Support Calculators
Child support laws vary significantly from state to state. If you need to calculate child support in another state, use one of our other free calculators: