North Carolina uses a formula based on both parents' income

North Carolina calculates child support using the Income Shares Model, which treats both parents' incomes as resources for the child. The state publishes a child support guideline table that shows the base amount owed based on the combined monthly income of both parents and the number of children. The actual payment is then divided between the parents in proportion to their individual incomes.

This means a parent earning 60% of the household income pays roughly 60% of the calculated support amount, while the other parent pays 40%. The formula accounts for custody arrangements, health insurance costs, childcare expenses, and other factors that affect what each parent actually owes.

The guideline amount is presumed correct unless a parent can show that explore it would be unjust or inappropriate in their specific situation. A judge can deviate from the guideline, but must document the reason in writing.

Key Takeaways

  • North Carolina's guideline table shows the base child support amount based on combined parental income and number of children, then divides it by income percentage.
  • The calculation includes both parents' gross income from all sources: wages, self-employment, rental income, Social Security, unemployment, and others.
  • Custody time, health insurance premiums, childcare costs, and special needs are factored into the final amount owed by each parent.
  • The guideline amount is legally presumed correct, but a parent can request a deviation if they can show it causes undue hardship or injustice.

What income counts toward the calculation

North Carolina includes gross income from nearly every source when calculating child support. This includes W-2 wages, self-employment income, rental income, interest and dividend income, Social Security benefits, unemployment benefits, workers' compensation, disability payments, and military allowances. Bonuses, commissions, and overtime are included if they are regular or recurring.

Income that does not count includes means-tested benefits like TANF (Temporary information for Needy Families), SSI (Supplemental Security Income), food stamps, or housing information. Child support already being paid for other children is subtracted from gross income before the calculation begins. Spousal support (alimony) paid to another person is also deducted.

If a parent is voluntarily unemployed or underemployed — meaning they could earn more but choose not to — a judge may assign them "imputed income" based on what they could reasonably earn. This prevents a parent from lowering their support obligation by quitting a job or taking a lower-paying position.

How the guideline table works

The North Carolina child support guideline table is organized by combined monthly gross income and number of children. For example, if both parents together earn $4,000 per month and have two children, the table shows a base amount (such as $1,200, though this varies by year and income level). That base amount is what the parents owe combined.

To find each parent's share, you divide the base amount by their income ratio. If Parent A earns $2,400 (60% of $4,000) and Parent B earns $1,600 (40% of $4,000), then Parent A owes 60% of the base amount and Parent B owes 40%. The parent without primary custody typically pays their share to the other parent; if custody is shared, the higher-earning parent usually pays the difference.

The table has income caps and floors that vary. North Carolina updates the guideline table periodically to reflect inflation and cost-of-living changes. The current table and worksheets are available through the North Carolina Administrative Office of the Courts website.

Adjustments for custody time and expenses

The base guideline amount assumes one parent has primary custody and the other has standard visitation. If custody is shared more equally — typically 40% or more time with each parent — the calculation adjusts downward because both parents are directly supporting the child during their time.

Health insurance premiums paid by either parent for the child are added to the base amount and divided by income ratio. If one parent pays $150 per month for the child's health insurance, that $150 is added to the base support obligation before dividing it between the parents.

Childcare costs required for work or school are treated similarly: the actual cost is added to the base amount and split by income percentage. Work-related childcare is more commonly included than other types. Extraordinary medical expenses, special education costs, or activities that both parents agree to fund may also be added, though these are less automatic than health insurance and childcare.

When a judge can order a different amount

A judge may deviate from the guideline amount if explore it would be unjust or inappropriate. Common reasons for deviation include a parent's substantial other financial obligations (such as support for adult children or a disabled spouse), a child's special needs requiring extraordinary expenses, or a parent's unusually high income that makes the guideline amount excessive.

A parent requesting a deviation must present evidence and the judge must state in writing why the guideline amount is unjust. straightforward disagreeing with the amount is not enough. The burden is on the parent asking for the change to show why the guideline does not fit their situation.

Deviations can go either direction: a support amount higher or lower than the guideline. A judge might order more support if a parent has hidden income or if the child has significant special needs. A judge might order less if a parent has a very low income or faces other financial hardships, though North Carolina has a minimum support amount that applies in most cases.

How self-employment and irregular income are handled

Self-employment income is calculated using net income (after business expenses) averaged over the past two to three years. A parent who is self-employed must provide tax returns, profit-and-loss statements, and business records to show actual income. A single year of high or low income is usually averaged with prior years to avoid distortion from one-time events.

Irregular income such as bonuses, commissions, or seasonal work is included if it is recurring and reasonably expected to continue. A parent who receives a one-time bonus or inheritance does not typically have that counted as ongoing income. However, a parent who receives annual bonuses as part of their regular compensation must include them.

If income is difficult to verify — for example, a parent who works cash jobs or is paid under the table — a judge may use tax returns, bank deposits, or other evidence to estimate income. If a parent refuses to provide financial records, a judge may impute income based on the parent's education, work history, and job market conditions.

Modification when circumstances change

A child support order can be modified if there has been a substantial change in circumstances since the order was entered. In North Carolina, a change of 15% or more in either parent's gross income typically qualifies as substantial. A significant change in custody time, loss of employment, a new job with different pay, or a major change in childcare costs can all support a modification request.

Either parent can request a modification through the District Court. The request must be filed in the county where the original order was entered or where the child lives. A parent should not straightforward stop paying or reduce payments on their own; the order remains in effect until a judge changes it, and unpaid amounts accumulate as arrears.

North Carolina also allows for automatic review of child support orders every three years if neither parent requests it sooner. During review, the court recalculates based on current income and circumstances to see if the amount should change.

Frequently Asked Questions

Does the guideline amount include taxes?

No. The guideline calculation uses gross income before taxes. However, a parent's actual take-home pay is less than gross income, so a parent may request a deviation if the guideline amount leaves them unable to cover basic living expenses after taxes and mandatory deductions.

What if one parent has no income or very low income?

North Carolina has a minimum child support amount that applies even when income is very low. The minimum is adjusted periodically but is typically around $50 per month per child. A parent with no income may still owe this minimum unless they can show they are unable to pay.

Can child support be ordered retroactively to the date the child was born?

Child support can be ordered back to the date a case is filed, not to the child's birth. However, if paternity is established after the child is born, support may be ordered from the date of the paternity judgment or from the date the case was filed, depending on the circumstances.

How does shared custody affect the calculation?

If both parents have the child roughly equal time (typically 40% or more with each parent), the base guideline amount is reduced because both parents are directly supporting the child during their custody periods. The exact reduction depends on the custody split and is calculated using a specific formula in the guidelines.

What happens if a parent's income changes after the order is entered?

The order remains in effect until modified by a judge. If income increases significantly, the other parent can request an increase in support. If income decreases, the paying parent can request a decrease, but must file the request with the court rather than straightforward paying less.