How Mississippi Calculates Child Support
Mississippi uses the Percentage of Obligor Income model to determine child support obligations. This page explains the guidelines, formula, and key factors.
Model Type
Percentage of Obligor Income (adjusted gross income) (statutory guidelines)
Presumptive child support is set as a percentage of the noncustodial parent’s adjusted gross income by number of children, subject to statutory findings/deviations and special handling at very low/high incomes.
Income Basis & Definitions
adjusted gross income (noncustodial parent) as defined in statute/guidelines
Selects the applicable percentage of adjusted gross income.
Source: Percentage schedule by # of children (Miss. Code §43-19-101)Adjusted gross income for the obligor as defined (gross income minus specified adjustments).
Source: Definition of adjusted gross income; computation inputsWages, salary, commissions/bonuses, self-employment, investment, etc., per statutory definitions.
Source: Gross income definition (included sources)Parenting Time Handling
Parenting time is typically addressed via deviations rather than a fixed credit; calculator should capture visitation/custody facts as deviation flags.
Source: Deviation factors (custody/visitation considerations)Deductions & Adjustments
Statute/guidelines specify allowable adjustments (e.g., FICA/Medicare, taxes, mandatory retirement, etc., as applicable).
Source: Allowable adjustments to compute adjusted gross incomeExisting child support obligations may be a deviation/adjustment factor.
Source: Deviation factors / other dependentsAdd-Ons & Allocation
Childcare can be considered as additional support/deviation depending on order.
Source: Additional awards / deviation factors for childcare and related expensesHealth insurance/medical support can be allocated; calculator needs child’s premium share.
Source: Medical support / health insurance provisionsExtraordinary medical, education, or special needs expenses can support deviations; calculator needs amount and allocation.
Source: Deviation factors: extraordinary medical/education/special needsCaps, Minimums & Deviations
Guidelines address very low/high AGI with findings/deviation handling; calculator should flag when AGI falls outside guideline range triggering special handling.
Source: Special handling / findings for low/high income (Miss. Code §43-19-101)Low-income handling is by statutory discretion/findings; capture as flag + court-determined amount.
Source: Low income considerations in statute/guidelinesDeviation factors are enumerated in statute/guidelines; model as enumerated flags with notes.
Source: Deviation factors list