Child Support Calculations in North Carolina

North Carolina uses the Income Shares model to calculate child support, governed by N.C. Gen. Stat. §50-13.4 and the official Child Support Guidelines promulgated by the Conference of Chief District Court Judges. The Guidelines, last updated January 1, 2023, create a presumptively correct support amount that courts apply in nearly all cases. Whether you're navigating an uncontested or contested divorce, understanding how North Carolina calculates child support is essential.

The Income Shares Model Explained

The Income Shares model estimates what intact families spend on children at various income levels and allocates that amount between parents based on their respective incomes. North Carolina's Schedule of Basic Support Obligations lists the basic child support amount for combined monthly adjusted gross incomes up to $40,000 per month ($480,000 annually).

For example, at $5,000 combined monthly adjusted gross income:

• 1 child: $896
• 2 children: $1,349
• 3 children: $1,619
• 4 children: $1,808

Each parent's share is calculated by dividing their individual adjusted gross income by the combined total, then multiplying by the basic obligation.

The Three NC Child Support Worksheets

North Carolina uses three different worksheets based on custody arrangements. Selecting the correct worksheet is critical because each uses a different formula:

• Worksheet A (Primary Physical Custody): Use when one parent has the child 243 or more overnights per year. The non-custodial parent pays their calculated share to the custodial parent.
• Worksheet B (Shared Physical Custody): Use when each parent has at least 123 overnights per year. This worksheet multiplies the basic obligation by 1.5 to account for two-household costs and adjusts based on each parent's time share.
• Worksheet C (Split Custody): Use when each parent has primary custody of at least one child. Support is calculated for each household and then offset.

Official worksheets are available from the NC Child Support Services website.

Determining Income

North Carolina defines income broadly as "actual gross income from any source," including:

• Salaries, wages, commissions, and bonuses
• Self-employment income (gross receipts minus ordinary business expenses)
• Rental income, dividends, interest, and capital gains
• Pensions, retirement benefits, and Social Security
• Unemployment, disability, and workers' compensation
• Alimony received from a third party

Excluded from income: SSI, TANF, SNAP benefits, child support received for other children, and employer-paid benefits not deducted from wages.

Adjusted gross income is calculated by deducting pre-existing child support actually paid under court order and the "responsibility for other children" amount (the basic obligation for other natural/adopted children living with that parent).

Estimate Your North Carolina Child Support

Use our calculator to get a preliminary estimate. For official calculations, use the NC Child Support Services online worksheets.

Self-Support Reserve and Minimum Orders

North Carolina protects low-income obligors through the Self-Support Reserve (SSR), set at $1,133 per month (the 2022 federal poverty level for one person). Key rules:

• Below $1,150/month: Court sets a minimum order of $50/month (absent deviation)
• SSR shaded band: When using Worksheet A and the obligor falls in the SSR band, calculate the obligation using only the obligor's income without adding childcare or insurance costs
• No SSR on Worksheets B and C: The SSR shaded method does not apply to shared or split custody calculations

Health Insurance, Childcare, and Add-Ons

Beyond the basic support obligation, North Carolina requires allocation of certain additional expenses:

• Work-related childcare: Added to the basic obligation and prorated by income share
• Children's health insurance: The children's portion of premiums is added and prorated. Coverage is "reasonable" if it costs no more than 5% of that parent's gross income
• Uninsured medical costs: The Schedule includes $250 per child per year; amounts exceeding this can be allocated between parents
• Extraordinary expenses: Special schooling for particular needs or significant transportation costs for exchanges may be added if reasonable and in the child's best interests

Common Calculation Mistakes

• Wrong worksheet: Miscounting overnights can lead to using the wrong worksheet. The threshold between Worksheets A and B is 123 overnights—122 means Worksheet A, 123 means Worksheet B
• Forgetting adjustments: Pre-existing support and responsibility for other children must be deducted before looking up the Schedule
• Ignoring the 1.5 multiplier: Worksheet B multiplies the basic obligation by 1.5 to reflect two-household costs
• Not crediting direct payments: On Worksheet A, the non-custodial parent receives credit for insurance or childcare paid directly
• Using outdated Schedule: The current Schedule took effect January 1, 2023—ensure you're using updated figures

Modification and Duration

Child support can be modified when circumstances change substantially. A rebuttable presumption of substantial change arises when:

• At least three years have passed since the last order or review, AND
• Recalculating under current Guidelines shows a 15% or greater difference from the current order

Duration rules: Support generally ends at age 18. If the child is still in primary or secondary school at 18, support continues until graduation, loss of regular attendance, failure to make satisfactory academic progress, or age 20—whichever occurs first.

Important: Arrears cannot be retroactively reduced. If your circumstances change, file for modification promptly.

Enforcement Options

North Carolina provides multiple enforcement tools:

• Immediate income withholding: Required for most orders since 1994
• License suspension: Driver's, occupational, and recreational licenses for obligors 90+ days in arrears
• Tax refund intercepts: State and federal refunds can be seized
• Passport denial: For arrears exceeding $2,500
• Contempt of court: Civil or criminal contempt proceedings

Key Takeaways

• Income Shares model: Support is based on combined parental income and allocated proportionally
• Three worksheets: A (primary, 243+ nights), B (shared, 123+ each), C (split custody)
• $40,000/month cap: Schedule applies up to combined $40,000; above that, courts use needs-and-ability analysis
• Low-income protection: SSR at $1,133/month; minimum order of $50/month
• Add-ons required: Childcare, health insurance, and extraordinary expenses are added and prorated
• Modification threshold: 3 years + 15% change creates presumption of substantial change

For more information about North Carolina divorce processes, see our North Carolina divorce timeline and filing checklist.