Child Support Calculations in Louisiana

Louisiana uses the Income Shares model under La. R.S. 9:315, based on the premise that children are entitled to share in the current income of both parents. Whether you're navigating an uncontested or contested divorce, understanding Louisiana's child support calculations is essential for your financial planning.

The Income Shares Model

Louisiana's Income Shares approach uses a schedule calibrated to Louisiana economic data that simulates the percentage of parental net income spent on children in intact families. The schedule incorporates a self-sufficiency reserve for low-income obligors.

• Combined income cap: $40,000/month—above this threshold, courts set support on a case-by-case basis, but not less than the highest schedule amount
• Schedule effective date: The current schedule took effect January 1, 2021
• Minimum schedule entry: $100 for one child at the lowest combined income bracket ($0-$950/month)

Calculating Adjusted Gross Income

Under La. R.S. 9:315(C)(3), gross income includes:

• Employment income: Salaries, wages, commissions, bonuses, severance pay
• Self-employment: Gross receipts minus ordinary and necessary expenses (excluding accelerated depreciation and investment tax credits)
• Investment income: Dividends, interest, trust income, capital gains, annuities
• Benefits: Social Security, workers' compensation, unemployment, disability insurance, pensions
• Other sources: Recurring monetary gifts, spousal support received from a preexisting order, in-kind compensation that reduces living expenses

Adjusted gross income means gross income minus court-ordered preexisting child support or spousal support owed to another person. At the court's discretion, payments supporting a minor child not subject to the case may also be deducted.

Imputing Income for Voluntary Unemployment

Under La. R.S. 9:315.11, if a parent is voluntarily unemployed or underemployed, support is calculated on earning potential unless the parent is:

• Incapacitated, or
• Caring for a child of the parties under age five

Courts consider wage surveys, assets, residence, work/earnings history, job skills, education, literacy, age/health, criminal record, job search efforts, and local job market. If there is no evidence of actual income or potential, there is a rebuttable presumption of weekly gross income equal to 32 hours at the applicable minimum wage (state or federal, whichever is higher).

Worksheets A and B: Standard vs. Shared Custody

Louisiana provides two official worksheets under La. R.S. 9:315.20:

• Worksheet A: Sole custody or joint custody (not shared custody). The nondomiciliary parent pays their income share as a money judgment.
• Worksheet B: Shared custody (approximately equal time). Uses a 1.5× multiplier and cross-multiplication formula.

Worksheet A Calculation (Standard)

1. Determine each parent's monthly adjusted gross income (AGI)
2. Combine AGIs and compute each parent's percentage share
3. Find the basic child support obligation from the schedule (La. R.S. 9:315.19)
4. Add net child care, health insurance premiums, and extraordinary expenses
5. Multiply total obligation by each parent's percentage share
6. Credit the parent who pays direct expenses (insurance, child care, etc.)

Worksheet B Calculation (Shared Custody)

Under La. R.S. 9:315.9, when parents have approximately equal time (50/50):

1. Determine the basic schedule amount as if no shared custody
2. Multiply by 1.5 to recognize two household expenses
3. Allocate by each parent's income share to get "theoretical obligations"
4. Cross-multiply each parent's theoretical obligation by the percentage of time the child spends with the other parent
5. Add each parent's share of add-ons; credit direct payments
6. Higher amount minus lower amount = net support owed

Joint Custody Credit: The 73-Day Threshold

Under La. R.S. 9:315.8(E), if there is joint custody (not shared custody) and the nondomiciliary parent has physical custody more than 73 days per year (at least 4 hours counts as a "day"), the court may award a discretionary credit. The court weighs:

• The nondomiciliary's increased costs during those days
• The domiciliary's continuing fixed expenses
• The child's best interests
• Equity between the parties

The payer bears the burden of proof. There is no fixed percentage formula—courts tailor a partial reduction based on statutory factors.

Add-Ons: Child Care, Health Insurance, Extraordinary Expenses

Louisiana adds certain costs to the basic support obligation before calculating shares:

• Net child care costs: Actual costs minus the federal child and dependent care tax credit (per IRS Form 2441). Job training/education child care is permissible if not an unreasonable burden. La. R.S. 9:315.3
• Health insurance premiums: The child's share of private or public coverage costs. La. R.S. 9:315.4
• Extraordinary medical expenses: Unreimbursed costs exceeding $250 per child per calendar year. La. R.S. 9:315.5
• Other extraordinary expenses: Private/special school tuition to meet the child's needs, transportation for exchanges, and special child-rearing expenses that enhance development. La. R.S. 9:315.6

Social Security Benefits Credit

Under La. R.S. 9:315.7(D), Social Security benefits received by the child due to a parent's earnings record are credited against that parent's obligation. If the benefit exceeds the obligation, the order can be offset to $0. Any surplus remains the child's benefit and is not paid as extra support.

Estimate Your Louisiana Child Support

Use our calculator below for an estimate. For official calculations, use the Louisiana DCFS Child Support Estimator.

Deviations from Guidelines

Under La. R.S. 9:315.1, guideline results are presumed correct, but courts may deviate upon specific findings that applying the guidelines would not be in the child's best interest or would be inequitable. The court must state the guideline amount and reasons for deviation. Factors include:

• Combined income outside the schedule (below minimum or above $40,000 cap)
• Multiple families or other dependents in the obligor's household
• Extraordinary medical expenses of a party
• Extraordinary community debt
• Temporary/expedited support pending full hearing
• Adult disabled child considerations
• Any other equitable considerations in the child's best interest

Duration of Support

Under La. R.S. 9:315.22 and La. Civ. Code art. 29:

• Age of majority: 18
• High school continuation: If the child is unmarried, a full-time secondary student in good standing, under 19, and dependent on a parent, support continues until 19 or graduation (whichever first)
• Developmental disability: Support can continue until age 22 if the child is a full-time secondary student
• Disabled adult child: Support continues for any unmarried child (at any age) who is incapable of self-support due to intellectual or physical disability that manifested before majority (excluding substance abuse)
• Per child vs. in globo: If support is "per child," each child's amount terminates when that child reaches majority. If "in globo" for multiple children, support terminates when the youngest reaches majority.

Modification Standards

Under La. R.S. 9:311, modification requires a material change in circumstances that is substantial and continuing since the last award:

• 25% presumption (DCFS/IV-D cases): When DCFS provides enforcement services, there is a rebuttable presumption of material change if applying the guidelines would change the existing award by at least 25%
• 3-year review cycle: DCFS reviews upon request when the order was last set more than 3 years ago, the amount differs by 25% or more, or a material change exists
• Retroactivity: Modifications are generally retroactive only to the date of judicial demand; courts cannot retroactively forgive arrears from before the filing date

Enforcement and Arrears Interest

Louisiana uses DCFS Title IV-D enforcement tools under La. R.S. 46:236.3 and related provisions:

• Income withholding: Immediate income assignment required in new/modified orders; payors must implement within the first pay period after receipt
• Arrears interest: 8.25% judicial interest (2025 rate, simple) on each past-due installment from its due date. Each missed payment becomes a judgment by operation of law. La. R.S. 13:4202
• Federal tax refund intercept: DCFS refers eligible arrears to the U.S. Treasury
• Financial institution liens/levies: Bank accounts can be liened/levied without a separate judicial order
• License suspension: Driver's, professional, and recreational licenses can be suspended for noncompliance
• Passport denial: For arrears exceeding $2,500 (federal threshold)
• Contempt: Courts may impose penalties including up to 90 days' incarceration and/or fines

Split Custody Calculations

Under La. R.S. 9:315.10, when each parent is the domiciliary parent for at least one child:

• Compute two Worksheet A calculations—one for each parent as obligor for the children in the other's custody
• Net the two amounts: higher obligation minus lower obligation
• The parent with the higher obligation pays the difference

Common Calculation Mistakes

• Confusing AGI definitions: Louisiana's "adjusted gross income" is not the same as IRS AGI—use the statute's definition
• Forgetting the 1.5× multiplier: Shared custody (50/50) requires multiplying the basic obligation by 1.5 before calculating shares
• Applying joint custody credit in shared custody: The 73-day credit is for joint custody, not shared custody cases
• Missing the child care tax credit deduction: Net child care costs must be reduced by the federal credit (Form 2441)
• Not using cross-multiplication: In shared custody, each parent's theoretical obligation must be cross-multiplied by the other parent's time percentage
• Forgetting SSDI credits: Benefits paid on the obligor's record offset their obligation—potentially to $0

Key Takeaways

• Income Shares model: Both parents' adjusted gross income determines the child's support needs under La. R.S. 9:315
• $40,000 combined income cap: Court discretion above this; at least the highest schedule amount required
• Worksheet A vs. B: Standard custody uses Worksheet A; shared (50/50) custody uses Worksheet B with 1.5× multiplier
• 73-day threshold: Discretionary credit for joint custody (not shared) when payer has child more than 73 days
• Net child care costs: Actual costs minus federal tax credit (Form 2441)
• 8.25% arrears interest: Judicial interest on each missed payment from its due date (2025 rate)
• Support to 18: Or through high school graduation (up to 19); continues for disabled adult children
• 25% modification presumption: In DCFS/IV-D cases, 25% difference creates rebuttable presumption of material change

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