When parents separate or divorce, the court must determine which parent must pay child support and how much support that parent should pay. But how do Mississippi courts calculate child support obligations for separated or divorced parents?
Mississippi’s Child Support Guidelines
Mississippi law employs an income-based approach to determine child support obligations. In most cases, the noncustodial parent will have child support obligations they must pay to the parent of primary residence. Child support reflects the fact that the parent of primary residence shoulders a greater share of child-raising expenses, even though both parents have an equal obligation to bear the costs of raising their children. State law imposes a rebuttable presumption for the percentage of a noncustodial parent’s income that should go to child support, with the percentage based on the number of children owed support:
- One child: 14%
- Two children: 20%
- Three children: 22%
- Four children: 24%
- Five or more children: 26%
Unlike child custody, parents cannot negotiate a child support obligation, as the law treats child support as a right belonging to the child rather than a right of the parent who receives the child support payments.
How Courts Calculate Gross Income
Mississippi courts determine child support obligations based on a parent’s adjusted gross income. Courts calculate adjusted gross income by adding income from all potential sources reasonably available to a parent, including:
- Wages or salary
- Self-employment income
- Commissions
- Investment income
- Interest income
- Distributions from trust accounts
- Workers’ compensation benefits
- Disability payments
- Unemployment insurance benefits
- Annuity or retirement benefits
Courts then subtract legally mandated deductions, including:
- Federal, state, and local taxes
- Social Security contributions
- Non-voluntary retirement or disability benefits contributions
Other deductions may include amounts paid under another child support order or expenses incurred for another child residing with the noncustodial parent. After making the required deductions, the court divides the result by 12 to obtain the parent’s adjusted gross income. The court then applies the presumptive percentage to the parent’s monthly adjusted gross income to determine their child support obligation unless the court finds reasons to deviate from the child support guidelines.
Special Considerations
Although Mississippi’s child support guidelines establish presumptively reasonable amounts for parents to pay in child support, courts can deviate from the guidelines under special circumstances, such as:
- Parenting time schedules where both parents receive a roughly equal number of overnights
- A parent subject to a support obligation earns less than $10,000 or more than $100,000 in annual adjusted gross income
- A child has extraordinary medical, educational, or other special needs
Either parent can request that the court deviate from the presumptive child support guidelines amount. However, a parent requesting a deviation must present evidence and arguments to justify such a deviation. Furthermore, a court must place factual findings and legal conclusions on the record when it decides to deviate from the guidelines amount.
Modifying Child Support
Courts can modify existing child support obligations under specific circumstances. Specifically, a court must find a material change in circumstances since the entry of the existing child support order to warrant modifying a parent’s obligation. Common examples of material changes that may justify a modification include:
- The paying parent loses their job and has undertaken reasonable efforts to secure new employment
- The paying parent experiences a substantial increase in income
- The paying parent experiences a significant decrease of income due to circumstances outside their control
- The child experiences a substantial increase in their financial needs, such as due to chronic medical conditions or disabilities
Contact a Child Support Attorney Today
When you and your child’s other parent have separated or divorced, you will need to determine a child support arrangement. Contact Gregory D. Keenum, P.A. today for a confidential consultation with a family law attorney to learn more about how courts calculate child support obligations in Mississippi.