Florida Child Support Guidelines: How the Number Is Calculated

Florida Child Support Guidelines: How the Number Is Calculated

Almost every Florida parent in a dissolution, paternity, or modification case asks the same first question: **what is my child support number going to be?** The answer is not handed down by a judge's gut feel. It is generated by a statutory formula — Florida Statute § 61.30 — and a court-approved worksheet (Form 12.902(e)) that plugs your numbers into a presumptive monthly obligation.

This article walks through how that calculation actually works: income shares, what counts as income, what gets deducted, how overnights move the number, when courts impute income, when they deviate, and what it takes to modify the order later.

1. The Income Shares Model

Florida is an "income shares" state. The policy idea is simple: a child should receive roughly the same proportion of parental income the child would have received in an intact household. The court starts with the parents' **combined monthly net income**, looks up the **basic monthly obligation** on the statutory schedule built into Form 12.902(e), then divides that obligation between the parents in proportion to each parent's share of combined income.

The schedule is a table indexed by combined monthly net income (left) and number of children (top, one through six). At $5,000/month combined, the basic obligation is about $1,000 for one child, $1,551 for two, $1,939 for three. At $9,000/month it is $1,368 for one child, $2,123 for two. The numbers scale, but not linearly — the schedule reflects diminishing per-child cost at higher income levels. If combined net income is **not** on the schedule, the calculation is done as provided in § 61.30(6).

Once you have the basic obligation:

1. Each parent's percentage share = that parent's net income / combined net income 2. Each parent's share of the basic obligation = basic obligation x that parent's percentage

That is the starting point. Adjustments come next.

2. What Counts as "Income" — § 61.30(2)

§ 61.30(2)(a) defines gross income broadly. It includes, but is not limited to:

• Salary and wages
• Bonuses, commissions, allowances, overtime, tips, and similar payments
• Business income from self-employment, partnerships, close corporations, and independent contracts (gross receipts minus ordinary and necessary expenses required to produce income)
• Disability benefits
• Workers' compensation benefits and settlements
• Reemployment assistance or unemployment compensation
• Pension, retirement, and annuity payments
• Social Security benefits
• Spousal support received from a previous marriage or from the marriage before the court
• Interest and dividends
• Rental income (gross receipts minus ordinary and necessary expenses)
• Royalty, trust, and estate income
• Reimbursed expenses and in-kind payments **to the extent they reduce living expenses**
• Gains from dealings in property, unless the gain is nonrecurring

Public assistance under § 409.2554 is excluded.

The in-kind item trips people up. A spouse paid $8,000/month in "in-kind" living expenses by the other spouse is not earning zero. The Fourth DCA confirmed this in a 2024 alimony decision: spousal support "should be deducted from the gross income of the obligor and included in the income of the obligee."

3. Net Income — Allowable Deductions Under § 61.30(3)

The schedule is keyed to **net** income, not gross. § 61.30(3) lists the deductions a parent may subtract from gross to get there:

• Federal, state, and local income tax, adjusted for actual filing status, allowable dependents, and income tax liabilities
• FICA or self-employment tax
• Mandatory union dues
• Mandatory retirement payments
• Health insurance payments, **excluding** the portion that covers the minor child (the child's portion is handled separately as an additional support item — see below)
• Court-ordered support for other children that is **actually paid**
• Spousal support paid pursuant to a court order from a previous marriage or the marriage before the court

A practical note on alimony: if alimony terminates before child support terminates, generate **two** worksheets — one for the alimony period, one for after. Two additional categories often come up:

• **Travel expenses for time-sharing.** Visitation transportation is a child-rearing expense (*Perez v. Fay*, 160 So. 3d 459 (Fla. 2d DCA 2015), citing *Drakulich v. Drakulich*, 705 So. 2d 665 (Fla. 3d DCA 1998)). § 61.13001(9)(b) specifically authorizes adjusting child support to account for transportation costs in relocation cases.
• **The Smith/Speed credit.** Where an obligor supports other biological children not under court order — children of an intact marriage, for example — the court has discretion to credit that informal support by subtracting the hypothetical guideline amount or otherwise (*Fla. Dep't of Revenue v. Smith*, 716 So. 2d 333 (Fla. 2d DCA 1998); *Speed v. Fla. Dep't of Revenue ex rel. Nelson*, 749 So. 2d 510 (Fla. 2d DCA 1999)).

4. Adjustments — Health Insurance, Daycare, Uncovered Medicals

After the basic obligation is split by percentage, the worksheet adds the children's actual costs:

• **Child care** costs incurred due to employment, job search, or education calculated to result in employment or enhance income — capped at the level required to provide quality care from a licensed source (§ 61.30(7)).
• **Health insurance** premiums for the child(ren) (§ 61.30(8)). § 61.13(1)(b) makes coverage mandatory in every child support order if the insurance is reasonable in cost and accessible — a final judgment that omits the provision is reversible error, even if one parent has already been paying.
• **Uncovered medical, dental, and prescription costs** of the child are added unless handled separately on a percentage basis (§ 61.30(8)).

These items are summed (Line 5d) and split on the same percentage basis as the basic obligation. Whichever parent actually pays a premium or daycare bill receives a credit against their share.

5. The 20% Overnight Rule — Substantial Time-Sharing Under § 61.30(11)(b)

Florida triggers a separate "gross-up" calculation any time **each parent** exercises time-sharing for **at least 20 percent of the overnights in the year** — at least 73 overnights. § 61.30(11)(b) recognizes that when both households are bearing meaningful direct-care expense, standard income-shares math overstates what the higher-earning parent should pay.

The mechanics: the basic monthly obligation is multiplied by 150% (Line 10), allocated by income percentage, then further adjusted to reflect each parent's actual overnight percentage (overnights / 365). The offsetting calculation produces the net transfer between parents.

Because the gross-up materially reduces the higher-earner's net obligation, **getting the overnight number right matters**. The Third DCA in *Alvarez v. Stochetti*, 2025 WL 779246 (Fla. 3d DCA March 12, 2025), reversed a child support calculation built on a 70/30 schedule recited in the parenting plan when the parties' actual schedule was closer to 65/35. Do not rely on a label in the parenting plan — count overnights against the actual calendar.

The same point appears as a **deviation factor** in § 61.30(11)(a)(10) for time-sharing arrangements where one parent has the child for a "significant amount of time, but less than 20 percent of the overnights." Even below the threshold, time-sharing reality can justify deviation.

6. Imputed Income — § 61.30(2)(b)

Where a parent is unemployed or underemployed, the court can attribute — "impute" — income. § 61.30(2)(b) is a two-step test:

1. **Is the unemployment or underemployment voluntary?** The finding cannot rest on physical or mental incapacity or other circumstances over which the parent has no control. 2. **What amount?** The figure must be supported by competent, substantial evidence of the parent's employment potential and probable earnings based on (a) recent work history, (b) occupational qualifications, and (c) prevailing earnings in the community.

The burden belongs to the party seeking imputation.

If a parent refuses to participate — no documents, no hearing — income is **automatically** imputed and there is a rebuttable presumption that the parent earns the median income for year-round full-time workers per the U.S. Census Bureau. To impute at any other level, the court must make specific findings.

Two outer limits, added by recent statutory amendment:

• Income cannot be imputed based on records more than **five years old**.
• Income cannot be imputed at a level the parent **has never earned**, unless the parent has recently become degreed, licensed, certified, relicensed, or recertified for a higher-earning category.

The Second DCA in *A.A. v. M.A.*, 396 So. 3d 842 (Fla. 2d DCA 2024), shows the rigor required. The trial court imputed $100,000 to a wife based on her prior bank salary in North Carolina without findings on current qualifications, education, or local market — and despite evidence of severe alcoholism. The Second DCA affirmed that imputation was permitted because she had refused to participate in discovery, but reversed on amount and remanded with instructions to consider imputation at the Census median and recalculate child support and the retroactive arrearage.

Standard of review is split: the **decision** to impute is abuse of discretion; the **amount** must be supported by competent, substantial evidence.

7. Deviations from the Guideline — § 61.30(1)(a)

§ 61.30(1)(a) creates a **rebuttable presumption** that the guideline number is correct. A court may order more or less than the guideline amount, but if the variance exceeds **5%** of the guideline, the court must enter a written finding explaining why the guideline number would be unjust or inappropriate.

§ 61.30(11)(a) lists the recognized deviation factors. The most commonly invoked:

• Extraordinary medical, psychological, educational, or dental expenses (cosmetic items such as braces do not count unless medically necessary)
• Independent income of the child (excluding SSI)
• Regularly paid support for a parent for which there is demonstrated need
• Seasonal variation in either parent's income or expenses
• Age of the child (older children may have greater needs)
• Special needs costs associated with a child's disability traditionally met within the family budget
• Total available assets of the obligee, obligor, and child
• IRS Child & Dependent Care Tax Credit, EITC, and dependency exemption (the court may order a parent to execute a waiver of the dependency exemption if the payor is current)
• An obligation that would require a payor to pay more than **55%** of gross income for a single support order
• The parenting plan or time-sharing schedule, including the sub-20% overnight scenario above
• Any other adjustment needed to achieve an equitable result, including reasonable and necessary debt jointly incurred during the marriage

A deviation **must be requested** in a pleading or motion. If you want a number off the schedule, plead it.

8. Modification — Substantial Change in Circumstances

A child support order can be modified later, but the petitioner must show a **substantial change in circumstances**. Florida applies a numerical floor: the difference between the existing order and the amount under current circumstances must be at least **15% or $50/month**, whichever is greater. Below that threshold, the court has no statutory basis to revisit the number.

Triggers include job loss, a significant income change, a material change in the time-sharing schedule, a change in healthcare or daycare costs, or emancipation of a child in a multi-child order. The party must plead the change with specificity and prove it with competent evidence — and the new guideline worksheet must be attached to the final judgment. Failure to attach is independent reversible error (*Nicholas v. Nicholas*, 2025 WL 850066 (Fla. 4th DCA March 19, 2025); *Rouson v. Dep't of Revenue*, 50 Fla. L. Weekly D116 (Fla. 2d DCA Jan. 3, 2025)).

9. Retroactivity — § 61.30(17)

Retroactive child support reaches back to the **earlier** of (i) the date the parents stopped residing together as an intact family, capped at **24 months prior** to the petition, or (ii) in paternity actions, the date of the child's birth. The court applies the same guideline methodology for the retroactive period as for the prospective period, using the obligor's actual income for each segment of the window where that information is available.

The Second DCA's *Rouson v. Department of Revenue* (Jan. 3, 2025) is the cleanest statement: where information about the obligor's past income is available, retroactive support should be calculated using the income earned by the obligor **during the arrearage period**, not current income projected backward. A worksheet must be attached for each segment in which a different income or time-sharing input applied.

A related point: in *Ramirez v. Gregory*, 2025 WL 494919 (Fla. 5th DCA Feb. 14, 2025), the Fifth DCA reversed a retroactive award in a paternity case because the mother had never pleaded for retroactive support. Like deviation, retroactivity must be pleaded. The court can establish a payment plan for the arrearage rather than ordering a lump sum, considering the obligor's ability to pay.

10. Practical Takeaways — What to Bring to Intake

Whether establishing a first order, modifying one, or defending against an opposing calculation, the inputs are the same. Bring:

1. **Recent pay records** — three months of pay stubs, last year's W-2s and 1099s, and the most recent federal tax return for each party. 2. **Proof of "other" income** — bonus history, K-1s, rental statements, Social Security or disability award letters, alimony orders from prior marriages. 3. **Proof of health insurance** — declarations page plus a breakdown isolating the cost attributable to the children (the worksheet wants only the children's portion). 4. **Daycare invoices** — provider statements showing what is actually paid monthly, with confirmation that the provider is licensed. 5. **Uncovered medical bills** — orthodontic, mental health, prescription, and similar out-of-pocket costs for the children, with proof of payment. 6. **A reliable overnight count** — pull last year's calendar and count actual overnights, not the parenting plan label. The 20% / 73-overnight threshold flips the calculation. 7. **Deviation documentation** — special needs evaluations, gifted-school invoices, debt documentation, child's independent income evidence. 8. **For imputation arguments** — the other party's resume, LinkedIn history, professional license records, evidence of prior earnings within the last five years, and labor market data for the relevant occupation in this county.

If you are not sure whether your circumstances support a particular argument, the [qualifier](/qualifier) walks you through the most common scenarios and routes you to the right next step. For the firm's flat-fee and retainer structures, see [pricing](/pricing). A broader overview of family law matters this firm handles is on the [services](/services) page.

The guideline produces a number that is presumptively correct, but each input — income, deductions, overnights, healthcare allocation — has been litigated. A careless worksheet costs the obligor thousands over the life of the order, or under-provides for the children for the same period. Get the inputs right, document the math, and attach the worksheet.

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*Attorney Advertising. The information on this page is general legal information about Florida child support and is not legal advice. Reading it does not create an attorney-client relationship. Every case turns on its facts. Florida statutes and the guidelines schedule are updated periodically; verify the current version of § 61.30 and Form 12.902(e) before relying on the figures discussed here. To discuss your specific situation, contact the firm.*