Utah Child Support Calculator
Uses Utah Income Shares model — UCA §78B-12-301
Table of Contents
How Utah Calculates Child Support
Utah uses the Income Shares model for calculating child support, governed by UCA §78B-12-301. This model is based on the economic principle that children should receive the same proportion of parental income they would have received if their parents lived together. The Income Shares approach is the most widely used child support model in the United States, and Utah's implementation includes several state-specific provisions.
Under Utah's system, the court determines each parent's income, combines those figures, and consults the guidelines schedule to find the basic child support obligation based on combined adjusted gross income and number of children. Each parent's proportionate share is determined by their percentage of combined income. Additional costs for health insurance, childcare, and extraordinary expenses are added and divided proportionally.
The Utah guidelines create a rebuttable presumption that the calculated amount is the correct child support obligation. Courts can deviate only with specific written findings explaining why the guideline amount is unjust or inappropriate.
History and Legislative Background
Utah's child support guidelines are established under the Utah Code, Title 78B, Chapter 12 (UCA §78B-12-301 et seq.). The guidelines have been revised multiple times, with notable updates in 2009 and 2017. Utah uses a combined adjusted gross income approach with detailed statutory provisions for income, deductions, and custody adjustments.
Utah is distinctive for setting the joint physical custody threshold at 111 overnights per year. The state also has specific statutory provisions for imputed income based on minimum wage for full-time work when a parent is voluntarily unemployed. Utah law presumes each parent can earn at least federal minimum wage for 40 hours per week.
Understanding UCA §78B-12-301
UCA §78B-12-301 is the cornerstone of child support calculations in Utah. This comprehensive law establishes the framework that judges, attorneys, and parents must follow when determining child support obligations. UCA §78B-12-301 through §78B-12-310 provide the comprehensive framework. Section 301 contains the guidelines schedule, Section 302 addresses income determination, and Section 303 covers adjustments for shared custody.
The basic obligation is found in the Utah schedule based on combined adjusted gross income and number of children
The calculation follows a systematic approach: (1) determine each parent's gross income, (2) subtract permitted deductions, (3) combine adjusted incomes, (4) look up the basic obligation in the schedule, (5) calculate each parent's percentage share, (6) determine each parent's dollar share of the obligation, and (7) allocate additional expenses proportionally.
Step 1: Determine Income
Calculate each parent's monthly income from all sources, applying permitted deductions to find adjusted income.
Step 2: Combine Incomes
Add both parents' adjusted incomes to establish the combined figure for the schedule lookup.
Step 3: Find Basic Obligation
Use the Utah schedule to determine the basic support obligation based on combined income and number of children.
Step 4: Calculate Each Share
Each parent's share equals their income percentage multiplied by the basic obligation, plus proportionate additional expenses.
Utah Income Explained
Understanding what constitutes income under Utah child support law is essential for accurate calculations. Utah uses combined adjusted gross income as the basis for determining the support obligation.
What Counts as Income in Utah
- Wages, salaries, and tips from all employment sources
- Commissions, bonuses, and overtime averaged over a reasonable period
- Self-employment income after legitimate business expenses
- Rental and royalty income from property and natural resources
- Interest, dividends, and investment income
- Pension, retirement, and annuity payments
- Social Security benefits of all types
- Workers' compensation and disability benefits
- Unemployment compensation
- Alimony received from other relationships
- Trust income and estate distributions
- Military pay and allowances
- Severance pay and strike benefits
- Capital gains from sale of assets
Allowable Deductions
- Federal, state, and local income taxes
- FICA taxes (Social Security and Medicare)
- Mandatory retirement contributions required by employer
- Pre-existing child support orders actually being paid
- Pre-existing alimony obligations under court order
- Mandatory union dues (where applicable)
Imputation of Income
Utah courts may impute income to a parent who is voluntarily unemployed or underemployed. The court considers the parent's age, education, work experience, health, available jobs in the community, and prior earnings history. Imputation prevents a parent from artificially reducing their support obligation by choosing not to work or accepting employment below their capacity. Courts will not impute income to parents with documented disabilities or those caring for very young children where childcare costs would exceed potential earnings.
The Utah Support Schedule
The Utah child support guidelines schedule lists base monthly support obligations for various levels of combined adjusted gross income and different numbers of children. Below is a representative excerpt:
| Combined Adjusted Gross Income | 1 Child | 2 Children | 3 Children | 4 Children | 5 Children |
|---|---|---|---|---|---|
| $1,500 | $295 | $444 | $530 | $587 | $634 |
| $2,500 | $456 | $684 | $816 | $904 | $977 |
| $3,500 | $593 | $890 | $1,063 | $1,178 | $1,273 |
| $5,000 | $769 | $1,154 | $1,378 | $1,527 | $1,650 |
| $7,000 | $968 | $1,452 | $1,733 | $1,920 | $2,076 |
| $10,000 | $1,216 | $1,824 | $2,177 | $2,413 | $2,608 |
| $12,500 | $1,400 | $2,100 | $2,507 | $2,778 | $3,003 |
| $15,000 | $1,562 | $2,343 | $2,797 | $3,100 | $3,351 |
The schedule amounts represent the estimated total cost of raising children at each income level, derived from economic research. As income rises, the obligation increases but at a decreasing marginal rate. For incomes above the schedule maximum, courts typically extrapolate or exercise discretion based on the children's demonstrated needs.
How to Read the Schedule
Locate the row closest to the parents' combined adjusted gross income. If the exact amount does not appear, interpolate between the two nearest values. Then look across to the column for the number of children. The result is the base child support obligation to be divided between parents proportionally.
When Courts Deviate from Guidelines
While Utah's guidelines establish a presumptive correct amount, courts retain discretion to deviate when strict application would produce an unjust result. Any deviation requires specific written findings of fact.
Common grounds for deviation include:
- Extraordinary medical or dental expenses for a child with special healthcare needs
- Special educational expenses including private school or tutoring
- Travel costs for long-distance visitation
- Seasonal or variable income making standard calculations unreliable
- Combined income exceeding the schedule maximum
- Extraordinary tax consequences
- A child's independent income or resources
- Substantial debt from the marriage for family necessities
- In-kind contributions offsetting the support obligation
Courts exercise deviation authority sparingly. Data indicates deviations occur in fewer than 15% of cases, underscoring the strength of the guideline presumption.
How to Modify Child Support in Utah
Child support orders in Utah can be modified when there has been a material change in circumstances. Utah applies a specific test: the new guideline amount must differ by at least $10 or 15% from the existing order.
Common grounds for modification include:
- Significant change in either parent's income
- Involuntary job loss or reduction in hours
- Change in custody or parenting time arrangement
- A child reaching majority or becoming emancipated
- Change in the child's medical or educational needs
- Significant change in health insurance or childcare costs
The Modification Process
File a motion to modify with the court that issued the original order. Provide current financial documentation. Both parents will exchange updated income information. Most uncontested modifications are completed within 60 to 120 days. Modifications are effective from the filing date, not retroactively, so parents experiencing changes should file promptly.
Enforcement of Utah Child Support
Utah's child support enforcement is handled through the Utah Office of Recovery Services (ORS) within the Department of Health and Human Services.
Enforcement tools include:
- Income withholding/wage garnishment: Standard method for all orders
- Contempt of court: Fines and imprisonment for willful non-payment
- License suspension: Driver's, professional, and recreational licenses
- Tax refund interception: Both state and federal refunds
- Property liens: Real estate, vehicles, and financial accounts
- Credit bureau reporting: Mandatory reporting of past-due amounts
- Passport denial: For arrearages over $2,500
- Bank account seizure: Freezing and seizing funds
Utah participates in the Uniform Interstate Family Support Act (UIFSA) for interstate enforcement. Past-due support accrues postjudgment interest at the statutory rate (currently around 4.25%). The state collects approximately $370 million in child support annually.
Duration of Child Support in Utah
In Utah, child support continues until the child reaches age 18, or high school graduation if the child turns 18 while still in high school (never beyond age 19). Support may terminate earlier if the child marries, enlists in the military, or is legally emancipated. For children with significant disabilities preventing self-support, courts may order continued support beyond the standard age. Each case is evaluated individually based on the child's specific circumstances and needs.
Tax Implications
Under current federal tax law, child support payments are not tax-deductible for the paying parent and are not taxable income for the receiving parent. The dependency exemption for children of separated parents is generally claimed by the custodial parent unless released via IRS Form 8332. Utah courts sometimes address exemption allocation as part of the overall support determination.
Frequently Asked Questions
Utah uses the Income Shares model under UCA §78B-12-301. Both parents' incomes are combined and checked against a guideline schedule. Each parent's share is proportional to their income percentage. Additional costs for health insurance, childcare, and extraordinary expenses are allocated proportionally. The non-custodial parent pays their share to the custodial parent.
Utah considers income from all sources including wages, salaries, commissions, bonuses, self-employment, rental, investment, pension, Social Security, unemployment, and workers' compensation. Allowable deductions include taxes, FICA, mandatory retirement, and pre-existing support orders.
When each parent has significant physical custody time (111+ overnights each), the shared custody formula applies. The base obligation is adjusted for duplicated household costs, each parent's share is calculated, and obligations are offset. The parent with the higher net amount pays the difference.
Utah child support generally continues until the child reaches age 18, or high school graduation if the child turns 18 while still in high school (never beyond age 19). It may end earlier for marriage, military enlistment, or emancipation. Support may continue for disabled children unable to become self-supporting.
File a motion to modify with the court that issued the original order. You need a material change in circumstances. Utah applies a specific test: the new guideline amount must differ by at least $10 or 15% from the existing order. Common grounds include income changes, job loss, custody changes, and changes in the child's needs. Modifications are effective from the filing date.
Utah enforces child support through wage withholding, contempt of court, license suspension, tax refund interception, property liens, credit reporting, passport denial, and bank seizure. Arrearages accrue postjudgment interest at the statutory rate (currently around 4.25%).
Utah does not set a specific statutory minimum. The guidelines schedule provides amounts from very low combined income levels. Courts generally will not set support at zero unless the parent is genuinely unable to earn income due to disability or incarceration.
Other State Child Support Calculators
Child support laws vary significantly by state. If you need to calculate child support in another state, use one of our other free calculators: