How to Read a North Carolina Child Support Worksheet

Child support

The guideline number is produced by six lines on a form. Understanding those lines is the difference between negotiating and guessing.

On this page

1. The idea behind the number
2. Gross monthly income
3. The add-ons
4. Which worksheet
5. Checking a worksheet

The idea behind the number

North Carolina uses an income shares model. The guidelines estimate what parents at a given combined income would have spent on the children if the household had stayed together, then divide that amount between the parents in proportion to their incomes. Everything on the worksheet exists to serve that calculation.

The six lines that produce the number

A structural view of the sequence. The dollar figure depends entirely on your numbers.

Line one: gross monthly income

Gross, not net. It generally includes wages, salary, commissions, bonuses, overtime, self-employment income after ordinary and necessary business expenses, severance, pensions, retirement income and rental income after expenses. It generally excludes public assistance benefits. Where a parent is voluntarily unemployed or underemployed in bad faith, the court can impute income based on earning capacity.

Counts	Usually does not count
Wages, salary, tips	Public assistance benefits
Commissions and bonuses	A new spouse’s income
Overtime, where consistent	Child support received for another child
Self-employment income, net of expenses	One-time gifts
Pension and retirement income	Reimbursed business expenses
Rental income, net of expenses	Income of the child, in most cases

The add-ons

Three items are added to the basic obligation and shared in proportion to income: the child-attributable portion of health insurance premiums, work-related child care, and extraordinary expenses allowed at the court’s discretion. These are the lines people most often get wrong, usually by entering the full family insurance premium rather than the portion attributable to the child.

The components of a guideline obligation

• Basic obligation from the schedule
• Health insurance for the child
• Work-related child care
• Extraordinary expenses

A schematic of the components, not a measurement. The proportions in any particular case depend entirely on the household’s facts.

Which worksheet

The worksheet is determined by overnights, not by labels. Worksheet A applies when one parent has primary physical custody. Worksheet B applies when each parent has at least 123 overnights per year. Worksheet C applies in split custody, where each parent has primary custody of at least one child. Moving from A to B usually lowers the transfer amount materially, which is why schedules and support are negotiated together.

Checking a worksheet someone hands you

• Is the income gross and monthly, and does it match the pay statements?
• Is the health insurance figure the child’s portion, not the full family premium?
• Is the child care figure documented and work-related?
• Does the overnight count match the actual schedule, counted across a full year?
• Is the right worksheet being used for that overnight count?

Half the support disputes I see are arithmetic, not disagreement. Check the lines before you argue about the total.Christopher Adkins, Adkins Law

Frequently asked questions

Is child support based on gross or net income?

Gross monthly income, with defined adjustments.

Does my new spouse’s income count?

Generally no. A new spouse’s income is not part of the calculation, though a parent having additional children can factor in.

Is overtime included?

Consistent overtime is generally included. Sporadic or non-recurring overtime is treated differently.

What is the difference between worksheet A and B?

Worksheet A applies where one parent has primary custody. Worksheet B applies where each parent has at least 123 overnights per year and usually lowers the transfer.

Have the worksheet checked before you sign it

A worksheet with the wrong insurance figure or the wrong overnight count produces the wrong number for years. Adkins Law will run it properly.

Call Adkins Law (704) 274-5677Text (704) 231-5762Request a consultation

Adkins Law, PLLC · 9620 Sherrill Estates Road, Huntersville, NC 28078 · Calling or texting does not create an attorney–client relationship.

Keep reading

• Child support in North Carolina
• Custody and overnights
• Parenting plans
• FAQ

About the author: Christopher Adkins

Chris Adkins is the founder of Adkins Law, PLLC in Huntersville, North Carolina, a certified mediator with the North Carolina Dispute Resolution Commission, a parenting coordinator, and the author of The Book on Divorce in North Carolina. He previously served six and a half years as a Charlotte-Mecklenburg police officer and served as a Combat Engineer officer in the North Carolina Army National Guard and U.S. Army Reserve, deploying to Kuwait in 2012–2013.

Read the full profile · Request a consultation · (704) 274-5677

This page provides general information about North Carolina law for educational purposes. It is not legal advice and does not create an attorney–client relationship. Statutes, court rules and local practice change, and the outcome of any case depends on its own facts. Speak with a licensed North Carolina attorney about your situation. Written by Christopher Adkins, attorney at Adkins Law, PLLC, Huntersville, North Carolina.