Child Support Calculations in Kentucky

Kentucky uses the Income Shares model under KRS 403.212, ensuring children receive the same proportion of parental income they would have if the family remained intact. Whether you're navigating an uncontested or contested divorce, understanding Kentucky's child support calculations—especially the 2024 shared parenting-time credit changes—is essential.

The Income Shares Model

Kentucky's Income Shares approach uses a statutory schedule (the "Child Support Guidelines Table") based on combined monthly adjusted parental gross income and number of children. The total obligation is then divided between parents in proportion to their income shares.

• Guideline schedule: Codified in KRS 403.212(9) and published by the Department of Child Support Services
• High-income cases: When combined adjusted income exceeds the schedule's uppermost level, courts use discretion based on the child's reasonable needs
• Worksheets: CS-71 (standard) and CS-71.1 (when one parent has 100% of combined income)

Calculating Adjusted Gross Income

Under KRS 403.212(3), gross income includes virtually all income sources:

• Employment income: Wages, salaries, commissions, bonuses, severance pay, pensions, retirement
• Self-employment: Gross receipts minus ordinary and necessary expenses (straight-line depreciation only per IRS rules)
• Investment income: Interest, dividends, trust income, capital gains, annuities
• Benefits: Social Security, workers' compensation, unemployment, disability, SSI
• Other sources: Gifts, prizes, alimony received, in-kind benefits reducing living expenses (company car, housing)

Excluded: Means-tested public assistance (TANF, SNAP/food stamps).

Adjustments to reach "monthly adjusted" income: Subtract (1) court-ordered maintenance to a former spouse actually paid, (2) court-ordered child support for prior-born children actually paid, and (3) if legally responsible for other prior-born children in the home, an imputed support obligation for those children.

Imputing Income for Voluntary Unemployment

Under KRS 403.212(3)(e), if a parent is voluntarily unemployed or underemployed, courts calculate support based on potential income. Courts cannot impute income when the parent is:

• Incarcerated
• Physically or mentally incapacitated
• Caring for a child age 3 or younger for whom both parents share legal responsibility

Intent to avoid support is not required to find voluntary underemployment. Courts consider assets, work/earnings history, job skills, education, age/health, criminal record, job search efforts, local labor market, and prevailing wages.

Self-Support Reserve (SSR) and Low-Income Rules

Kentucky's Self-Support Reserve is $915/month, protecting low-income obligors' subsistence level as required by federal regulation. If the obligor's monthly adjusted gross income is at or below the following thresholds, a special SSR calculation applies:

• 1 child: $1,100/month
• 2 children: $1,300/month
• 3 children: $1,400/month
• 4-5 children: $1,500/month
• 6+ children: $1,600/month

When the SSR applies, support is calculated using only the obligor's income to preserve the $915 reserve. The obligor pays the lesser of: (a) the schedule-based proportionate share, (b) the SSR-based amount, or (c) the shared parenting-time credit amount (if applicable). The minimum order is $60/month unless shared-parenting rules affect it.

Shared Parenting-Time Credit (Effective July 15, 2024)

Under KRS 403.2122 (effective July 15, 2024), the shared parenting-time credit is available only when:

• The obligor exercises at least 88 days per year
• Parenting time is court-ordered or exercised by consent and actually exercised
• The parent seeking credit files a motion requesting it

Credit percentages by days:

• 88–115 days: 15%
• 116–129 days: 20.5%
• 130–142 days: 25%
• 143–152 days: 30.5%
• 153–162 days: 36%
• 163–172 days: 42%
• 173–181 days: 48.5%
• 182–182.5 days (50/50): 50%

Critical rule: The SSR and shared-parenting credit cannot both apply. The obligor pays the lowest of the three calculations (schedule-based, SSR-based, or shared-credit-based).

Definition of "day": Any period where the child is under the parent's care, control, or supervision, including housing, feeding, transporting, and attending activities. If exchange occurs at school/daycare, the receiving parent's time begins at pickup.

Split Custody Calculations

Under KRS 403.212(8), when each parent has sole custody of at least one child:

• Prepare two separate worksheets—one per household—using the number of children in each residence (not the total)
• Each worksheet yields a monthly obligation
• The parent with the larger obligation pays the difference to the other

Add-Ons: Child Care and Health Insurance

Kentucky adds certain costs to the basic support obligation under KRS 403.211:

• Child care: Reasonable and necessary costs for work, job search, or education leading to employment—allocated proportionally by income share
• Health insurance: If coverage is "reasonable in cost" (≤5% of the responsible parent's gross income) and "accessible" (providers within 60 minutes/60 miles), the court orders coverage and allocates costs proportionally
• Initial $250 unreimbursed medical: The parent maintaining insurance pays the first $250 per order per year (unless otherwise agreed)
• Extraordinary medical: Unreimbursed expenses exceeding $250/year—including medical, surgical, dental, orthodontic, psychiatric, and prescriptions—are split proportionally

100% income exception: When one parent has 100% of combined income, that parent's gross income is reduced by the full insurance premium (use worksheet CS-71.1).

Disability Benefits Credit

Under KRS 403.211(16), amounts a child receives due to a parent's disability (e.g., SSDI dependent benefits) are credited against that parent's support obligation. If the benefit exceeds the obligation, the excess may be applied to arrears that accrued after the disability onset date.

Estimate Your Kentucky Child Support

Use our calculator below for an estimate. For official calculations, use the Kentucky Child Support Interactive estimator (note: it does not yet apply shared parenting-time credits).

Deviations from Guidelines

Courts may deviate from the presumptive guideline amount under KRS 403.211(2)-(3) with specific written findings. Permissible reasons include:

• Extraordinary medical or dental needs of the child
• Extraordinary educational, job-training, or special needs
• Either parent's extraordinary needs (medical expenses)
• Independent financial resources of the child
• Combined income exceeds the guideline table
• Informed agreement by the parents (not valid if public assistance is being paid under Title IV-D)
• Failure by one party to consistently exercise ordered timesharing
• Any similar extraordinary factor

Duration of Support

Under KRS 403.213(3):

• Standard termination: Age 18 (emancipation)
• High school continuation: If the child is still a high school student at 18, support continues through the end of the school year in which the child turns 19
• Disabled adult child: Support may continue for an adult child wholly dependent due to permanent physical or mental disability

Modification Standards

Under KRS 403.213, modification requires a "material change in circumstances that is substantial and continuing":

• 15% presumption: A 15% or greater change in the monthly support amount (recalculated under current guidelines) creates a rebuttable presumption of material change; less than 15% creates a presumption of no material change
• Prospective only: Modifications apply from the date the motion is filed, not retroactively
• Timesharing change: A 15% change in timesharing days (not the guideline amount) may justify modifying the shared-parenting credit under KRS 403.2122(5)
• IV-D reviews: Administrative reviews occur commonly every 36 months or upon significant change

Enforcement and Arrears Interest

Kentucky (now via the Office of the Attorney General, Department of Child Support Services) employs multiple enforcement tools:

• Income withholding: Immediate withholding is the default; administrative withholding can start when arrears equal one month of support
• Arrears interest: 12% compounded annually under KRS 360.040(2)—once a payment becomes delinquent, it's treated as a judgment
• Liens and levies: Property liens and bank account levies (FIDM) when arrears equal or exceed one month
• License suspension: Driver's licenses suspended when arrears equal or exceed one year's worth; professional/recreational licenses when arrears equal or exceed six months
• Tax refund intercept: Federal and state refund offsets
• Lump-sum intercept: Employers with 20+ employees must notify the agency of lump-sum payments of $150+ to parents under withholding orders
• Contempt: Courts can impose purge payments, sanctions, and incarceration

2025 Agency Changes

Effective July 1, 2025, Kentucky's child support program moved from the Cabinet for Health and Family Services (CHFS) to the Office of the Attorney General (Department of Child Support Services). Older forms referencing CHFS remain valid while updates are processed.

Common Calculation Mistakes

• Using the old 73-day threshold: The 2024 law (KRS 403.2122) raised the minimum to 88 days; the previous KRS 403.2121 (73 days) is obsolete for new orders
• Applying SSR and shared credit together: Only one applies—the obligor pays the lesser result
• Not filing a motion: The shared parenting-time credit requires a motion by the parent seeking it
• Using the online calculator without adjustments: The state's estimator doesn't apply shared credits—calculate manually
• Forgetting the $250 medical threshold: The insured parent pays the first $250/year; only amounts above this are split
• Ignoring imputation rules: Courts may impute income even without proof of bad faith

Key Takeaways

• Income Shares model: Both parents' adjusted gross income determines support under KRS 403.212
• Self-Support Reserve: $915/month protects low-income obligors; thresholds vary by number of children
• $60 minimum order: Unless shared-parenting rules affect the calculation
• 88-day threshold: Minimum to qualify for shared parenting-time credit (effective July 15, 2024)
• SSR and shared credit don't stack: Obligor pays the lesser of schedule-based, SSR-based, or shared-credit results
• 12% arrears interest: Compounded annually once payments become delinquent
• Support to 18: Or through high school (end of school year when child turns 19)
• 15% modification presumption: Change in amount creates rebuttable presumption of material change

For more information about Kentucky divorce processes, see our Kentucky divorce timeline and filing checklist. For property division information, review our Kentucky marital property guide.