Child Support 101

Once child custody has been determined, the question of child support arises. In Mississippi an award for child support is based on a percentage applied to the adjusted gross income of the noncustodial parent. These percentages are outlined in Mississippi Code Section 43-19-101 as follows:

  • 14% for one child
  • 20% for two children
  • 22% for three children
  • 24% for four children
  • 26% for five or more children

These statutory percentages are presumed to be correct for child support payors with a gross adjusted income between $10,000 and $100,000. However, courts may deviate from the statutory guidelines if application of the statutory percentages would be "unfair or inappropriate". Mississippi Code Section 43-19-103 sets out a list of criteria which may serve as a basis for deviation from the percentage guidelines. Those criteria are:

  • A child's extraordinary medical, psychological, dental, or educational expenses
  • Other special needs of the child
  • Shared parenting arrangements
  • The age of the child
  • Independent income of the child
  • Spousal support to the custodial parent
  • Total available assets of the parents
  • Seasonal variations in income or expenses for one or both spouses
  • Any other adjustment needed to achieve an equitable result

The court must make written findings of fact in any case involving payors with an adjusted gross income below $10,000 or above $100,000 - even if the court only applies the statutory percentages.

The percentages merely produce a basic child support award designed to cover a child's ordinary living expenses (shelter, clothing, food). It is possible that a noncustodial parent could be ordered to pay for additional expenses not covered by the basic award; things such as out of pocket medical expenses, health insurance, and life insurance. These payments may be ordered in addition to the basic support award without being considered a deviation from the statutory percentages.

The information presented here represents only the starting point of determining child support. It is a complicated issue that can have significant and long lasting financial ramifications.

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