Child Support Calculations in West Virginia

West Virginia uses the Income Shares model under W. Va. Code Chapter 48, with two distinct worksheets based on parenting time. Whether you're navigating an uncontested or contested divorce, understanding the Worksheet A vs. B distinction and the ability-to-pay calculation is essential.

Two Worksheet System

West Virginia uses different worksheets depending on custody arrangements:

• Worksheet A (Basic Shared Parenting): Used when one parent is primary and the other has fewer than 128 overnights (<35%). Includes ability-to-pay calculation for low-income payors.
• Worksheet B (Extended Shared Parenting): Used when each parent has the child more than 127 days (≥35%). Multiplies basic obligation by 1.6, apportions by income share, adjusts by time with other parent, and offsets.

Calculating Adjusted Gross Income

West Virginia broadly defines gross income to include:

• Employment income: Wages, salaries, commissions, bonuses, tips
• Self-employment: Net income after ordinary/necessary expenses (36-month average)
• Benefits: Pensions, Social Security, unemployment, workers' compensation, disability
• Investment income: Interest, dividends
• In-kind benefits: Items reducing personal living expenses
• Spousal support received: From current or prior cases

Overtime rule: Include 50% of the average overtime from the prior 36 months. May be excluded if voluntary and no pre-separation overtime pattern existed.

Deductions from Gross Income

• Prior child support: Court-ordered support paid for other children
• Spousal support paid: Court-ordered maintenance
• Additional dependents: Optional deduction using 0.75 × table amount for other legal dependents
• Student loans: Up to 25% of gross income for qualified student loan payments

See how West Virginia's Income Shares formula translates to real numbers for your family:

Now let's look at the statutory support schedule and how West Virginia handles above-table incomes.

The Support Schedule

West Virginia's basic support schedule is embedded in W. Va. Code §48-13-301:

• Below $550 combined: Basic obligation set at $50 or discretionary amount
• $550-$35,000 combined: Use the statutory table
• Above $35,000: Apply above-table formula: Base + marginal percentage × excess

Above-table percentages: 1 child: 8.8%; 2 children: 12.9%; 3 children: 15.3%; 4 children: 16.9%; 5 children: 18.3%; 6 children: 19.6%

Ability-to-Pay Protection

When the payor's adjusted monthly gross income is below $2,600, Worksheet A requires an ability-to-pay calculation:

• Spendable income: 0.80 × payor's adjusted monthly gross income
• Self-Support Reserve (SSR): $997/month
• Income available for support: Spendable income minus $997 (but not less than $50)
• Final order: Lesser of Worksheet A result or income available for support

Extended Shared Parenting (Worksheet B)

When each parent has 35%+ overnights (more than 127 days), the 1.6 multiplier applies:

1. Basic obligation: Look up in schedule using combined AGI
2. Multiply by 1.6: Shared Parenting Basic Obligation = basic × 1.6
3. Apportion by income: Each parent's share based on income percentage
4. Weight by other parent's time: Multiply share by % time with other parent (overnights/365)
5. Offset: Parent with larger obligation pays the difference

Add-Ons: Childcare, Medical, Extraordinary

Beyond basic support, these costs are added and shared proportionally:

• Work-related childcare: 0.75 × actual cost (to approximate federal tax credit), unless custodial parent's income is below thresholds
• Health insurance: Child's share of premium added and prorated; per-capita method if actual amount unknown
• Uninsured medical: Extraordinary medical expenses added and prorated
• Extraordinary expenses: Other agreed or court-ordered child-related expenses

Duration of Support

West Virginia child support continues until:

• Age 18: Standard termination
• High school extension to 20: If child is unmarried, lives with parent/guardian, and is full-time secondary/vocational student making substantial progress
• Disabled adult children: Continued support possible for handicapped/disabled adult children unable to be self-supporting

Modification Standards

Either parent may request modification through the Bureau for Child Support Enforcement (BCSE):

• 15% threshold: Presumed substantial change when recalculation differs by more than 15% — check if you qualify
• 3-year review: BCSE notifies parents at least every 3 years of right to request review
• No retroactive modification: Accrued installments generally cannot be reduced

Enforcement and Arrears

West Virginia uses multiple enforcement tools:

• Mandatory income withholding: Required in all new or modified orders
• License denial/suspension: For arrears ≥6 months (driver's, professional, recreational)
• Liens: Against real property
• Tax refund intercepts: State and federal
• Passport denial: Federal denial for qualifying arrears
• Credit bureau reporting: Delinquencies reported

Interest on Arrears

West Virginia charges interest on past-due support:

• Interest rate: 5% per year
• Interest type: Simple (not compound)
• When it accrues: From the date each installment becomes due

Common Calculation Mistakes

• Using wrong worksheet: Worksheet B requires 35%+ (127+ days) with each parent
• Forgetting 1.6 multiplier: Extended shared parenting multiplies basic obligation by 1.6
• Ignoring overtime rule: Include 50% of 36-month average unless voluntary without pre-separation pattern
• Missing student loan deduction: Up to 25% of gross income may be deductible
• Skipping ability-to-pay: If payor AGI < $2,600, must complete Part II of Worksheet A
• Assuming age 18 ends support: High school extension continues to 20 if enrolled and progressing

Key Takeaways

• Income Shares model: Both parents' AGI combined, allocated proportionally
• Two worksheets: A (basic, <35%) vs B (extended shared, ≥35%)
• 1.6 multiplier: Applied in Worksheet B for shared parenting
• 127-day threshold: 35% = triggers extended shared parenting
• $997 Self-Support Reserve: Protects low-income payors (AGI < $2,600)
• $35,000 combined cap: Above-table formula applies above cap
• 50% overtime inclusion: 36-month average
• Student loan deduction: Up to 25% of gross income
• 15% modification threshold: Presumed substantial change
• 5% arrears interest: Simple interest from due date

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