Child Support in Tennessee: A Guide to How It's Calculated

For parents navigating separation or divorce in Tennessee, understanding child support is a crucial step. Tennessee uses the "Income Shares" model, a system designed to ensure that children receive the same proportion of their parents' income as they would have if the parents remained together. This approach aims to minimize the financial impact of separation on children.

So, how exactly is child support calculated in Tennessee? Let's break down the key factors and the process involved.

The Income Shares Model: The Foundation

At its core, the Income Shares model assumes that both parents contribute to the financial well-being of their children in proportion to their respective incomes. This means the calculation begins by determining the “gross income” of each parent. This income and any deductions or credits are imputed into a Tennessee Child Support Calculator, which you can find at the State of Tennessee’s website.

First, each parties’ “monthly gross income” is put in the calculator. Tennessee broadly defines "gross income" to include almost all sources of income, whether earned or unearned. This can include:

• • Wages, salaries, commissions, fees, and tips
  • Income from self-employment
  • Bonuses and overtime payments
  • Pensions, retirement plans (including Social Security, VA benefits, etc.)
  • Untaxed money received such as BAH for a member of the military
  • Interest and dividend income
  • Trust income and annuities
  • Net capital gains
  • Disability or workers' compensation benefits
  • Unemployment insurance benefits
  • Judgments from personal injuries or other civil actions
  • Cash gifts or inheritances that can be converted to cash or produce income
  • Prizes and lottery winnings
  • Even imputed income (if a parent is found to be voluntarily under employed)

NOTE: The income to be put in the worksheet is not after tax income, but the income before taxes are taken out. Within the calculation, the worksheet will calculate appropriate taxes.

Second, there are blanks on the child support worksheet where you will put in information that will impact child support. The following will impact the amount of child support that will be owed:

• • Self-employment taxes paid if self-employed
  • Health insurance premiums (the children’s cost only)
  • The number of yearly overnights each parent has or will have with the children
  • The monthly child support you pay for other children
  • The number of other children who reside primarily in your home
  • Amount of monthly “work-related” childcare for the children at issue
  • Any recurring monthly out of pocket medical cost for the children at issue

Once the income, credits and number of parenting days are imputed, the Tennessee Child Support Worksheet program will calculate the child support owed.

Once child support is calculated and ordered by a Court, the amount can only be modified if a new court order is entered. Child support can be modified if running a new child support worksheet results in at least a 15% reduction or increase in the child support amount which is known as a “significant variance.”

NOTE: If a court action is filed to increase or decrease child support, the Court may make any change retroactive to the date the court action was filed. The Court may not make the new amount retroactive to any earlier date.

Calculating child support can be complicated and can involve issues of underemployment, calculation of number of overnights, whether a modification is needed and what income is and is not used for computing child support. If you have a child support issue, Patton | Pittman’s family law team has over 60 years of combined experience in navigating child support cases in Clarksville, Tennessee.