Mississippi Child Support Guidelines

Per federal regulation 42 U.S. Code §667(b)(1), the child support guidelines shall be made

available to all judges and other officials who have the power to determine child support awards

within the state. The Mississippi statutes regarding child support guidelines are listed below.

Mississippi Code Annotated:

§ 43-19-101. Child support award guidelines.

(1) The following child support award guidelines shall be a rebuttable presumption in all judicial

or administrative proceedings regarding the awarding or modifying of child support awards in this

state:

Number Of Children

Percentage Of Adjusted Gross Income

Due Support

That Should Be Awarded For Support

14%

20%

22%

24%

5 or more

26%

(2) The guidelines provided for in subsection (1) of this section apply unless the judicial or

administrative body awarding or modifying the child support award makes a written finding or

specific finding on the record that the application of the guidelines would be unjust or inappropriate

in a particular case as determined under the criteria specified in Section 43-19-103.

(3) The amount of “adjusted gross income” as that term is used in subsection (1) of this section

shall be calculated as follows:

(a) Determine gross income from all potential sources that may reasonably be expected to

be available to the absent parent including, but not limited to, the following: wages and

salary income; income from self-employment; income from commissions; income from

investments, including dividends, interest income and income on any trust account or

property; absent parent’s portion of any joint income of both parents; workers’

compensation, disability, unemployment, annuity and retirement benefits, including an

Individual Retirement Account (IRA); any other payments made by any person, private

entity, federal or state government or any unit of local government; alimony; any income

earned from an interest in or from inherited property; any other form of earned income;

and gross income shall exclude any monetary benefits derived from a second household,

such as income of the absent parent’s current spouse;

(b) Subtract the following legally mandated deductions:

(i) Federal, state and local taxes. Contributions to the payment of taxes over and

beyond the actual liability for the taxable year shall not be considered a mandatory

deduction;

(ii) Social security contributions;

(iii) Retirement and disability contributions except any voluntary retirement and

disability contributions;

subtract the amount of that court-ordered support;

(d) If the absent parent is also the parent of another child or other children residing with

him, then the court may subtract an amount that it deems appropriate to account for the

needs of said child or children;

(e) Compute the total annual amount of adjusted gross income based on paragraphs (a)

through (d), then divide this amount by twelve (12) to obtain the monthly amount of

adjusted gross income.

Upon conclusion of the calculation of paragraphs (a) through (e), multiply the monthly amount of

adjusted gross income by the appropriate percentage designated in subsection (1) to arrive at the

amount of the monthly child support award.

(4) In cases in which the adjusted gross income as defined in this section is more than One Hundred

Thousand Dollars ($100,000.00) or less than Ten Thousand Dollars ($10,000.00), the court shall

make a written finding in the record as to whether or not the application of the guidelines

established in this section is reasonable.

(5) The Department of Human Services shall review the appropriateness of these guidelines

beginning January 1, 1994, and every four (4) years thereafter and report its findings to the

Legislature no later than the first day of the regular legislative session of that year. The Legislature

shall thereafter amend these guidelines when it finds that amendment is necessary to ensure that

equitable support is being awarded in all cases involving the support of minor children.

(6) All orders involving support of minor children, as a matter of law, shall include reasonable

medical support. Notice to the obligated parent’s employer that medical support has been ordered

shall be on a form as prescribed by the Department of Human Services. In any case in which the

support of any child is involved, the court shall make the following findings either on the record

or in the judgment:

(a) The availability to all parties of health insurance coverage for the child(ren);

(b) The cost of health insurance coverage to all parties.

The court shall then make appropriate provisions in the judgment for the provision of health

insurance coverage for the child(ren) in the manner that is in the best interests of the child(ren). If

the court requires the custodial parent to obtain the coverage then its cost shall be taken into

account in establishing the child support award. If the court determines that health insurance

coverage is not available to any party or that it is not available to either party at a cost that is

reasonable as compared to the income of the parties, then the court shall make specific findings as

to such either on the record or in the judgment. In that event, the court shall make appropriate

provisions in the judgment for the payment of medical expenses of the child(ren) in the absence of

health insurance coverage.

§ 43-19-103. Criteria for overcoming presumption that guidelines are

appropriate.

The rebuttable presumption as to the justness or appropriateness of an award or modification of a

child support award in this state, based upon the guidelines established by Section 43-19-101, may

be overcome by a judicial or administrative body awarding or modifying the child support award

by making a written finding or specific finding on the record that the application of the guidelines

would be unjust or inappropriate in a particular case as determined according to the following

criteria:

(a) Extraordinary medical, psychological, educational or dental expenses.

(b) Independent income of the child.

(d) Seasonal variations in one or both parents’ incomes or expenses.

(e) The age of the child, taking into account the greater needs of older children.

(f) Special needs that have traditionally been met within the family budget even though the

fulfilling of those needs will cause the support to exceed the proposed guidelines.

(g) The particular shared parental arrangement, such as where the noncustodial parent

spends a great deal of time with the children thereby reducing the financial expenditures

incurred by the custodial parent, or the refusal of the noncustodial parent to become

involved in the activities of the child, or giving due consideration to the custodial parent’s

homemaking services.

(h) Total available assets of the obligee, obligor and the child.

(i) Payment by the obligee of child care expenses in order that the obligee may seek or

retain employment, or because of the disability of the obligee.

(j) Any other adjustment which is needed to achieve an equitable result which may include,

but not be limited to, a reasonable and necessary existing expense or debt.