North Carolina Child Support
Guidelines
Effective January 1, 2023
Introduction
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Section 50-13.4 of the North Carolina General Statutes requires
the Conference of Chief District Judges to prescribe uniform
statewide presumptive guidelines for determining the child
support obligations of parents, and to review the guidelines
periodically (at least once every four years) to determine
whether their application results in appropriate child support
orders. The next review will occur during 2026. Comments and
suggestions regarding the review should be directed to the
North Carolina Administrative Office of the Court's Office of
General Counsel, PO Box 2448, Raleigh, NC 27602.
These revised guidelines are the product of the ongoing review
process conducted by the Conference of Chief District Judges.
The Conference conducted a public hearing to provide interested
citizens an opportunity to comment on the guidelines and also
considered written comments from agencies, attorneys, judges
and members of the public.
Applicability and Deviation
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These revised guidelines are effective January 1, 2023, and apply to child support actions heard on or after
that date.
North Carolina's child support guidelines apply as a rebuttable
presumption in all legal proceedings involving the child support
obligation of a parent (including orders entered in criminal and
juvenile proceedings, orders entered in UIFSA proceedings, orders
entered in civil domestic violence proceedings pursuant to G.S.
Chapter 50B, and voluntary support agreements and consent orders
approved by the court). The guidelines do not apply to child
support orders entered against stepparents or other persons or
agencies who are secondarily liable for child support. If a
child's parents have executed a valid, unincorporated separation
agreement that determines a parent's child support obligations
and an action for child support is subsequently brought against
the parents, the court must base the parent's child support
obligation on the amount of support provided under the separation
agreement rather than the amount of support payable under the
child support guidelines unless the court determines, by the
greater weight of the evidence taking into account the child's
needs and the factors enumerated in the first sentence of G.S.
50-13.4(c), that the amount of support under the separation
agreement is unreasonable.
The guidelines
must be used when the court enters a temporary or permanent child
support order in a non-contested case or a contested hearing.
The court upon its own motion or upon motion of a party
may deviate from the guidelines if, after hearing evidence and
making findings regarding the reasonable needs of the child for
support and the relative ability of each parent to provide
support, it finds by the greater weight of the evidence that
application of the guidelines would not meet, or would exceed,
the reasonable needs of the child considering the relative
ability of each parent to provide support, or would otherwise be
unjust or inappropriate. If the court deviates from the
guidelines, the court must make written findings (1) stating the
amount of the supporting parent's presumptive child support
obligation determined pursuant to these guidelines; (2)
determining the reasonable needs of the child and the relative
ability of each parent to provide support; (3) supporting the
court's conclusion that the presumptive amount of child support
determined under the guidelines is inadequate or excessive or
that application of the guidelines is otherwise unjust or
inappropriate; and (4) stating the basis on which the court
determined the amount of child support ordered. (One example of a
reason to deviate may be when one parent pays 100% of the child
support obligation and 100% of the insurance premium.)
The guidelines are intended to provide adequate awards
of child support that are equitable to the child and both of the
child's parents, considering the parents' earnings, income, and
other evidence of ability to pay. When the court does not deviate
from the guidelines, an order for child support in an amount determined
pursuant to the guidelines is conclusively presumed to meet the
reasonable needs of a child considering the relative ability of
each parent to provide support, and specific findings regarding a
child's reasonable needs or the relative ability of each parent
to provide support are therefore not required. Regardless of
whether the court deviates from the guidelines or enters a child
support order pursuant to the guidelines, the court should
consider incorporating in, or attaching to, its order, or
including in the case file, the child support worksheet it uses
to determine the supporting parent's presumptive child support
obligation under the guidelines.
Retroactive Child Support
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In a direct response to Respess v. Respess, 232 N.C. App. 611, 754 S.E.2d
691 (2014), the 2014 General Assembly amended G.S. 50-13.4(c1)
to provide that "the Conference of Chief District Judges shall
prescribe uniform statewide presumptive guidelines for the
computation of child support obligations, including retroactive
support obligations [. . .]"
In cases involving a parent's obligation to support his or her child
for a period before a child support action was filed (i.e., cases
involving claims for "retroactive child support" or
"prior maintenance" ). a court may determine the
amount of parent's obligation (a) by determining the amount of
support that would have been required had the guidelines been
applied at the beginning of the time period for which support is
being sought, or (b) based on the parent's fair share of actual
expenditures for the child's care. However, if a child's parents
have executed a valid, unincorporated separation agreement that
determined a parent's child support obligation for the period of
time before the child support action was filed, the court shall
not enter an order for retroactive child support or prior
maintenance in an amount different than the amount required by
the unincorporated separation agreement.
Self-Support
Reserve; Supporting Parents With Low Incomes
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The
Guidelines include a self-support reserve that ensures that
obligors have sufficient income to maintain a minimum standard
of living based on the 2022 federal poverty level for one person
($1,133.00 per month). For obligors with an adjusted gross income of
less than $1,150.00, the Guidelines require, absent a deviation,
the establishment of a minimum support order ($50). For obligors
with adjusted gross incomes above $1,150.00, the Schedule of
Basic Support Obligations incorporates a further adjustment to
maintain the self-support reserve for the obligor.
If the obligor's adjusted gross income falls within the shaded
area of the Schedule and Worksheet A is used, the basic child
support obligation and the obligor's total child support
obligation are computed using only the obligor's income. In these
cases, childcare and health insurance premiums should not be used
to calculate the child support obligation. However, payment of
these costs or other extraordinary expenses by either parent may
be a basis for deviation. This approach prevents disproportionate
increases in the child support obligation with moderate increases
in income and protects the integrity of the self-support reserve.
In all other cases, the basic child support obligation is
computed using the combined adjusted gross incomes of both
parents.
Determination
Of Support In Cases Involving High Combined Income
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In cases in which the parents' combined
adjusted gross income is more than $40,000 per month ($480,000
per year), the supporting parent's basic child support obligation
cannot be determined by using the child support schedule.
In cases in which the parents' combined income is above $40,000
per month, the court should set support in such amount as to meet
the reasonable needs of the child for health, education, and
maintenance, having due regard to the estates, earnings,
conditions, accustomed standard of living of the child and the
parties, the child care and homemaker contributions of each
party, and other facts of the particular case, as provided in the
first sentence of G.S. 50-13.4(c). The schedule of basic child
support may be of assistance to the court in determining a
minimal level of child support.
Assumptions And Expenses Included In Schedule Of Basic
Child Support Obligations
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North Carolina's child support guidelines are based on the
"income shares" model, which was developed under the
Child Support Guidelines Project funded by the U.S. Office of
Child Support Enforcement and administered by the National Center
for State Courts. The income shares model is based on the concept
that child support is a shared parental obligation and that a
child should receive the same proportion of parental income he or
she would have received if the child's parents lived together.
The schedule of basic child support obligations is based
primarily on an analysis by the Center for Policy Research of
economic research regarding family expenditures for children.
The child support schedule that is a part of the
guidelines is based on economic data which represent adjusted
estimates of average total household spending for children
between birth and age 18, excluding child care, health insurance,
and health care costs in excess of $250 per year. Expenses
incurred in the exercise of visitation are not factored into the
schedule.
Income
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The Schedule of Basic Child Support Obligations is based upon net
income converted to gross annual income by incorporating the
federal tax rates, North Carolina tax rates and FICA. Gross
income is income before deductions for federal or state income
taxes, Social Security or Medicare taxes, health insurance
premiums, retirement contributions, or other amounts withheld
from income.
(1) Gross Income.
"Income" means a parent's actual gross income from any
source, including but not limited to income from employment or
self-employment (salaries, wages, commissions, bonuses,
dividends, severance pay, etc.), ownership or operation of a
business, partnership, or corporation, rental of property,
retirement or pensions, interest, trusts, annuities, capital
gains, social security benefits, workers compensation benefits,
unemployment insurance benefits, disability pay and insurance
benefits, gifts, prizes and alimony or maintenance received from
persons other than the parties to the instant action. When income
is received on an irregular, non-recurring, or one-time basis,
the court may average or prorate the income over a specified
period of time or require an obligor to pay as child support a
percentage of his or her non-recurring income that is equivalent
to the percentage of his or her recurring income paid for child
support.
Specifically excluded from income are
adoption assistance benefits and benefits received from
means-tested public assistance programs, including but not
limited to Temporary Assistance to Needy Families (TANF),
Supplemental Security Income (SSI), Electronic Food and Nutrition
Benefits and General Assistance. Also specifically excluded from
income are 1) child support payments received on behalf of a
child other than the child for whom support is being sought in
the present action, 2) employer contributions toward future
Social Security and Medicare payments for an employee and 3)
amounts that are paid by a parent's employer directly to a third
party or entity for health, disability or life insurance or
retirement benefits and are not withheld or deducted from the
parent's wages, salary or pay.
Veterans Administration benefits and Social security benefits
received for the benefit of a child as a result of the disability or
retirement of either parent are included as income attributed to
the parent on whose earnings record the benefits are paid, but
are deductible from that parent's child support obligation if the
benefits are paid to the other parent. If the Social Security or
Veterans Administration benefits received by the child are based
on the disability or retirement of the obligor and exceed the
obligor's child support obligation, no order for prospective child
support should be entered, unless the court decides to deviate.
Except as otherwise provided, income does not include the income of a
person who is not a parent of a child for whom support is being determined
regardless of whether that person is married to or lives with the
child's parent or has physical custody of the child.
(2) Income from self-employment or operation of a
business. Gross income from self-employment, rent, royalties,
proprietorship of a business, or joint ownership of a partnership
or closely held corporation, is defined as gross receipts minus
ordinary and necessary expenses required for self-employment or
business operation. Ordinary and necessary business expenses do
not include amounts allowable by the Internal Revenue Service for
the accelerated component of depreciation expenses, investment
tax credits, or any other business expenses determined by the
court to be inappropriate for determining gross income. In
general, income and expenses from self-employment or operation of
a business should be carefully reviewed to determine an
appropriate level of gross income available to the parent to
satisfy a child support obligation. In most cases, this amount
will differ from a determination of business income for tax
purposes.
Expense reimbursements or in-kind
payments (for example, use of a company car, free housing, or
reimbursed meals) received by a parent in the course of
employment, self-employment, or operation of a business are
counted as income if they are significant and reduce personal
living expenses.
(3) Potential or Imputed Income. If the court finds that the
parent's voluntary unemployment or underemployment is the result
of the parent's bad faith or deliberate suppression of income to
avoid or minimize his or her child support obligation, child support
may be calculated based on the parent's potential, rather than actual,
income. Potential income may not be imputed to a parent who is physically or mentally
incapacitated and, in compliance with 45 C.F.R. § 302.56(c)(3), incarceration may not be treated as
voluntary unemployment in establishing or modifying a child support order.
In determining whether a parent's voluntary unemployment or underemployment
is the result of the parent's bad faith or deliberate suppression of
income, the court shall consider the specific circumstances of the parent, including
the presence of a young or physically or mentally disabled child in the home of
the parent impacting the parent's ability to work.
The amount of potential income imputed to a parent must be based on the
parent's assets, residence, employment potential and probable earnings level based
on the parent's recent work history, occupational qualifications
and prevailing job opportunities and earning levels in the
community and other relevant background factors relating to the parent's actual
earning potential. If the parent has no recent work history or vocational
training, potential income should not be less than the minimum
hourly wage for a 35-hour work week.
(4)Income Verification. Child support calculations under the
guidelines are based on the parents' current incomes at the time
the order is entered. Income statements of the parents should be
verified through documentation of both current and past income.
Suitable documentation of current earnings (at least one full
month) includes pay stubs, employer statements, or business
receipts and expenses, if self-employed. Documentation of current
income must be supplemented with copies of the most recent tax
return to provide verification of earnings over a longer period.
Sanctions may be imposed for failure to comply with this
provision on the motion of a party or by the court on its own
motion.
Existing
Support Obligations And Responsibility For Other Children
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Current child support payments actually made by a parent under
any existing court order, separation agreement or voluntary
support arrangement are deducted from the parent's gross income,
regardless of whether the child or children for whom support is
being paid was/were born before or after the child or children
for whom support is being determined. Payments on arrearages are
not deducted. The court may consider a voluntary support
arrangement as an existing child support obligation when the
supporting parent has consistently paid child support for a
reasonable and extended period of time. The fact that a
parent pays child support for two or more families under two or
more child support orders, separation agreements, or voluntary
support arrangements may be considered as a factor warranting
deviation from the child support guidelines. When establishing,
reviewing, or modifying a child support order, the court shall
consider during the same session of court if possible, all other
requests to establish, review, or modify any other support order
involving the same non-custodial parent.
Any
payment of alimony made by a parent to any person is not deducted
from gross income but may be considered as a factor to vary from
the final presumptive child support obligation.
A parent's financial responsibility (as determined below) for his
or her natural or adopted children who currently reside with the
parent (other than children for whom child support is being
determined in the pending action) is deducted from the parent's
gross income. Use of this deduction is appropriate when a child
support order is entered or modified, but may not be the sole
basis for modifying an existing order.
A
parent's financial responsibility for his or her natural or
adopted children who currently reside with the parent (other than
children for whom child support is being determined in the
pending action) is equal to the basic child support obligation
for these children based on the parent's income.
Basic
Child Support Obligation
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The basic child support obligation is determined using the
attached schedule of basic child support obligations. For
combined monthly adjusted gross income amounts falling between
amounts shown in the schedule the basic child support obligation
should be interpolated.
The number of children
refers to children for whom the parents share joint legal
responsibility and for whom support is being sought.
Child
Care Costs
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Reasonable child care costs that are, or will be, paid by a
parent due to employment or job search are added to the basic
child support obligation and prorated between the parents based
on their respective incomes. Other reasonable child care costs,
such as child care costs incurred while the custodial parent
attends school, may be the basis for a deviation. The court may
also consider actual child care tax credits received by a parent
as a basis for deviation.
Health
Insurance and Health Care Costs
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The amount that is, or will be paid by a parent (or a parent's
spouse) for health (medical, or medical and dental and/or vision) insurance for
the children for whom support is being determined is added to the
basic child support obligation and prorated between the parents
based on their respective incomes. Payments that are made by a
parent's (or stepparent's) employer for health insurance and are
not deducted from the parent's (or stepparent's) wages are not
included. When a child for whom support is being determined is
covered by a family policy, only the health insurance premium
actually attributable to that child is added. If this amount is
not available or cannot be verified, the total cost of the
premium is divided by the total number of persons covered by the
policy and then multiplied by the number of covered children for
whom support is being determined.
The basic guideline support obligation includes $250 per child for
the child's annual uninsured medical and/or dental expenses.
In any case, including those where the parent's income falls
within the shaded area of the child support schedule, the court
may order that uninsured medical health care costs in excess of
$250 per year (including reasonable and necessary costs related
to medical care, dental care, orthodontia, asthma treatments,
physical therapy, treatment of chronic health problems, and counseling
or psychiatric therapy for diagnosed mental disorders) incurred by a
parent be paid by either parent or both parents in such proportion as
the court deems appropriate.
The court must order either parent to obtain and maintain medical health
insurance coverage for a child if it is actually and currently
available to the parent at a reasonable cost.Health care coverage includes fee for service, health maintenance
organization, preferred provider organization, and other kinds of private health insurance and public health care coverage,
such as Medicaid, under which medical services can be provided to the dependent child.
If health insurance
is not actually and currently available to a parent at a
reasonable cost at the time the court orders child support, the
court must enter an order requiring the parent to obtain and
maintain health insurance for a child if and when the parent has
access to reasonably-priced health insurance for the child.
The
court may require one or both parties to maintain dental insurance and/or vision insurance.
Pursuant to G.S. 50-13.11(a1) health insurance is reasonable if the
coverage for the child is available at a cost to the parent that
does not exceed five percent(5%) of the parent's gross income. In
applying this standard, the cost is the cost of (i) adding the child
to the parent's existing coverage, (ii) child-only coverage, or
(iii) if new coverage must be obtained, the difference between the
cost of self-only and family coverage.
Other Extraordinary Expenses
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Other extraordinary child-related expenses (including (1)
expenses related to special or private elementary or secondary
schools to meet a child's particular educational needs, and (2)
expenses for transporting the child between the parents' homes)
may be added to the basic child support obligation and ordered
paid by the parents in proportion to their respective incomes if
the court determines the expenses are reasonable, necessary, and
in the child's best interest.
Child Support Worksheets
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A parent's presumptive child support obligation under the
guidelines must be determined using one of the attached child
support worksheets.
The child support
worksheets must include the incomes of both parents, regardless
of whether one parent is seeking child support from the other
parent or a third party is seeking child support from one or both
parents. The child support worksheets may not be used to
calculate the child support obligation of a stepparent or other
party who is secondarily liable for child support. Do not include
the income of an individual who is not the parent of a child for
whom support is being determined on the worksheets.
Use Worksheet A when one parent (or a third party) has primary
physical custody of all of the children for whom support is being
determined. A parent (or third party) has primary physical
custody of a child if the child lives with that parent (or
custodian) for 243 nights or more during the year. Primary
physical custody is determined without regard to whether a parent
has primary, shared, or joint legal custody of a child. Do not
use Worksheet A when (a) a parent has primary custody of one or
more children and the parents share custody of one or more
children [instead, use Worksheet B] or (b) when primary custody
of two or more children is split between the parents [instead,
use Worksheet C]. In child support cases involving primary
physical custody, a child support obligation is calculated for
both parents but the court enters an order requiring the parent
who does not have primary physical custody of the child to pay
child support to the parent or other party who has primary
physical custody of the child.
Use Worksheet B
when (a) the parents share custody of all of the children for
whom support is being determined, or (b) when one parent has
primary physical custody of one or more of the children and the
parents share custody of another child. Parents share custody of
a child if the child lives with each parent for at least 123
nights during the year and each parent assumes financial
responsibility for the child's expenses during the time the child
lives with that parent. A parent does not have shared custody of
a child when that parent has visitation rights that allow the
child to spend less than 123 nights per year with the parent and
the other parent has primary physical custody of the child.
Shared custody is determined without regard to whether a parent
has primary, shared, or joint legal custody of a child. Do not
apply the self-sufficiency reserve incorporated into the shaded
area of the schedule when using Worksheet B.
In cases involving shared custody, the parents' combined basic
support obligation is increased by 50% (multiplied by 1.5) and is
allocated between the parents based on their respective incomes
and the amount of time the children live with the other parent.
The adjustment based on the amount of time the children live with
the other parent is calculated for all of the children regardless
of whether a parent has primary, shared, or split custody of a
child. After child support obligations are calculated for both
parents, the parent with the higher child support obligation is
ordered to pay the difference between his or her presumptive
child support obligation and the other parent's presumptive child
support obligation.
Use Worksheet C when
primary physical custody of two or more children is split between
the parents. Split custody refers to cases in which one parent
has primary custody of at least one of the children for whom
support is being determined and the other parent has primary
custody of the other child or children. Do not use Worksheet C
when the parents share custody of one or more of the children and
have primary physical custody or split custody of another child
instead, use Worksheet B. The parents' combined basic support
obligation is allocated between the parents based on their
respective incomes and the number of children living with each
parent. After child support obligations are calculated for both
parents, the parent with the higher child support obligation is
ordered to pay the difference between his or her presumptive
child support obligation and the other parent's presumptive child
support obligation. Do not apply the self-sufficiency reserve
incorporated into the shaded area of the schedule when using
Worksheet C.
Modification
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In a proceeding to modify the amount of child support payable
under a child support order that was entered at least three years
before the pending motion to modify was filed, a difference of
15% or more between the amount of child support payable under the
existing order and the amount of child support resulting from
application of the guidelines based on the parents' current
incomes and circumstances shall be presumed to constitute a
substantial change of circumstances warranting modification of
the existing child support order.
In compliance with 45 C.F.R. § 302.56(c)(3), incarceration may not be
treated as voluntary unemployment in establishing or modifying a
child support order.
In compliance with 45 C.F.R.§ 303.8(d), the need to provide for the child's health care needs in a child support order,
through health insurance or other means, is a substantial change of circumstances warranting modification of a child
support order, regardless of whether an adjustment in the amount of child support is necessary.
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