Child Support Calculations in Mississippi

Mississippi uses the Percentage-of-Income model under Miss. Code Ann. § 43-19-101, applying a set percentage of the noncustodial parent's adjusted gross income. Whether you're navigating an uncontested or contested divorce, understanding Mississippi's child support guidelines is essential—especially since Mississippi's age of majority is 21, not 18.

The Percentage-of-Income Model

Unlike states using Income Shares, Mississippi calculates child support based solely on the noncustodial parent's income. The Mississippi Department of Human Services references the statutory guidelines, which create a rebuttable presumption:

• 1 child: 14% of adjusted gross income
• 2 children: 20% of adjusted gross income
• 3 children: 22% of adjusted gross income
• 4 children: 24% of adjusted gross income
• 5+ children: 26% of adjusted gross income

These percentages are presumed correct, meaning a party seeking a different amount must prove a deviation factor and the court must make written findings.

Calculating Adjusted Gross Income

Under § 43-19-101, gross income includes virtually all sources of earnings and benefits:

• Employment income: Wages, salaries, commissions, bonuses, overtime
• Self-employment: Gross receipts minus ordinary and necessary business expenses (personal/family expenses cannot reduce business income)
• Investment income: Dividends, interest, trust income
• Benefits: Social Security, workers' compensation, unemployment, disability, veterans' benefits, retirement, annuities, pensions
• Alimony received: From a prior or concurrent case
• Other sources: Any other payments from any person, private entity, or government

Excluded from gross income: Monetary benefits from a second household (the obligor's new spouse's income is not counted).

Calculating Monthly AGI

1. Determine gross income from all sources reasonably expected to be available
2. Subtract federal, state, and local tax liabilities (not over-withholding)
3. Subtract Social Security (FICA) contributions
4. Subtract mandatory retirement or disability contributions (not voluntary)
5. Subtract court-ordered child support already being paid for other children
6. Divide by 12 to get monthly AGI
7. Multiply by the applicable guideline percentage

High and Low Income Thresholds

Mississippi has specific provisions for income extremes:

• Income below $10,000: The court must make a written finding on whether applying the percentages is reasonable and consider the obligor's basic subsistence needs
• Income above $100,000: The court must also make a written finding on reasonableness; judges have discretion beyond this threshold

No formal self-support reserve: Unlike some states, Mississippi does not have a statutory minimum income threshold below which no support is owed. However, courts can deviate with findings for very low-income obligors.

Imputing Income for Voluntary Unemployment

When a parent is voluntarily unemployed or underemployed, Mississippi courts may impute income based on:

• Assets and residence: Financial resources available
• Job skills and education: Training, schooling, literacy
• Employment history: Previous earnings record
• Age and health: Physical ability to work
• Criminal record: Barriers to employment
• Local job market: Available employers and prevailing wages
• Job search efforts: Record of attempts to find work

Shared and Split Custody

Mississippi has no automatic parenting-time adjustment formula. Instead, shared custody is a ground for deviation under § 43-19-103(g):

• Shared custody: Courts may compute each parent's guideline amount and adjust proportionally to their custody time; the higher earner typically pays the difference
• Split custody: When each parent has primary custody of at least one child, courts commonly calculate each parent's obligation for the other's children and offset to a net transfer
• Written findings required: Any deviation from the straight guideline percentage requires the court to state reasons on the record

Medical Support and Health Insurance

Every Mississippi child support order must address medical support under § 43-19-101(7):

• Availability finding: The court must determine if reasonable health insurance is available through either parent
• Cost consideration: If one parent carries coverage, the premium cost is considered in the support award
• No coverage available: If reasonably priced insurance isn't available, the order must allocate responsibility for uninsured medical expenses

Need a Deeper Analysis?

Our planning tool goes beyond the basic guideline percentages—modeling deviation factors, shared-custody offsets, medical-support add-ons, $10K/$100K threshold findings, and 36-month IV-D review eligibility for your specific case. Get your personalized estimate free →

Deviations from Guidelines

Under § 43-19-103, courts may deviate from the guideline percentages with written findings. Recognized deviation grounds include:

• Extraordinary expenses: Medical, psychological, educational, or dental costs beyond normal
• Special needs: Expenses historically met within the family budget
• Child's independent income: The child has significant earnings or assets
• Combined child/spousal support: When paying both to the same obligee
• Seasonal income: Irregular or fluctuating earnings
• Older children: Greater needs as children age
• Shared parenting arrangement: Substantial custody time affects expenses
• Total assets: Wealth of the parties and child
• Work-related childcare: Costs paid by the obligee to work or due to disability
• Any other equitable adjustment: Catch-all for unusual circumstances

Duration of Support: Age 21 Majority

Mississippi is one of few states where the age of majority is 21:

• Standard termination: Support ends when the child turns 21
• Emancipation before 21: Occurs through marriage, full-time military service, felony conviction with two+ year sentence, or other court findings
• After age 18: Support may also end if the child leaves full-time school (unless disabled), moves out and becomes self-supporting, or cohabits without the payor's approval
• Disabled adult child: In paternity cases, support may continue past 21 if the child is mentally or physically incapable of self-support
• Arrears survive: Any support that accrued before emancipation must still be paid

Modification Standards

Either parent may request modification when circumstances have substantially changed:

• Material change required: Must be substantial, continuing, and not reasonably anticipated at the time of the original order
• No percentage threshold: Mississippi does not have a fixed 10% or 15% rule—courts evaluate the totality of circumstances
• 36-month reviews: In Title IV-D cases handled by MDHS, either parent may request a review every three years without proving substantial change
• Prospective effect: Modifications generally apply from the filing date forward; courts cannot retroactively reduce vested arrears

Enforcement and Arrears

Mississippi uses multiple enforcement tools through the MDHS Child Support Enforcement Division:

• Income withholding: Default method for most orders; employers must comply or face penalties
• Judgment by operation of law: Unpaid installments become enforceable judgments after 30 days
• Interest on arrears: Post-judgment interest is set by the judge under § 75-17-7; many courts use 8% simple interest per year
• Tax refund intercept: State and federal refunds can be seized for arrears
• License suspension: Driver's, professional, hunting, fishing, and other licenses may be suspended
• Passport denial: Federal denial at $2,500 in arrears
• Bank account levy: Through Financial Institution Data Match (FIDM), MDHS can freeze and seize bank assets
• Credit reporting: Arrears may be reported to credit bureaus
• Contempt of court: Civil or criminal contempt for willful nonpayment

Payment methods: Always pay through the State Disbursement Unit (SDU) as directed. Direct payments to the other parent may not be credited without court approval. See the MDHS payment guide for options.

Social Security Credits

When Social Security benefits are paid to the child based on the obligor's account:

• SSDI/retirement derivative: Benefits paid to children on the obligor's record are credited toward the support obligation
• Credit exceeds obligation: If the derivative benefit is greater than the guideline amount, no additional monthly payment is owed
• SSI is protected: SSI cannot be garnished or executed on for support under federal law (42 U.S.C. § 407)

Common Calculation Mistakes

• Including new spouse's income: The obligor's current spouse's income is excluded from the calculation
• Forgetting AGI deductions: Always subtract taxes, FICA, mandatory retirement, and existing support orders
• Assuming 18 is majority: Mississippi support continues to age 21, not 18
• Ignoring income thresholds: Courts must make written findings for AGI below $10,000 or above $100,000
• Paying outside the SDU: Direct payments may not count without court approval—pay through official channels
• Expecting automatic shared-custody reduction: There's no formula; deviation requires evidence and court findings
• Waiting to modify: Arrears become judgments after 30 days—file promptly if income changes

Key Takeaways

• Percentage-of-Income model: Support based solely on obligor's AGI (14%-26% depending on number of children)
• Age 21 majority: Support continues until 21 unless earlier emancipation
• No official calculator: Courts apply statutory formula and percentages directly
• Income thresholds: Special findings required for AGI below $10,000 or above $100,000
• Medical support required: Every order must address health insurance and uninsured costs
• Deviation requires findings: Courts can adjust for shared custody and other factors with written reasons
• 36-month review: IV-D cases can be reviewed every three years without proving substantial change
• Arrears judgment: Unpaid support becomes enforceable judgment after 30 days with interest

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