CHILD SUPPORT IN HIGH INCOME CASES
A State-by-State Survey

Laura W. Morgan
Family Law Consulting

Alabama
(Inc. shares): "The court may use its discretion in determining child support in circumstances where combined adjusted gross income is below the lowermost levels or exceeds the uppermost levels of the schedule." Ala. R. Jud. Admin. 32(C).

Alaska
(% Income): "Paragraphs (a) and (b) do not apply to the extent that the parent has an adjusted annual income of over $84,000. In such a case, the court may make an additional award only if it is just and proper, taking into account the needs of the children, the standard of living of the children and the extent to which that standard should be reflective of the supporting parent's ability to pay." Alaska Civ. R. 90.3(c)(2).

Arizona
(Inc. Shares): "If the combined adjusted gross income of the parties is greater than $20,000 per month, the amount set forth for combined adjusted gross income of $20,000 shall be the presumptive basic child support obligation. The party seeking a sum greater than this presumptive amount shall bear the burden of proof to establish that a higher amount is in the best interests of the child(ren), taking into account such factors as the standard of living the child(ren) would have enjoyed if the parents and child(ren) were living together, the needs of the child(ren) in excess of the presumptive amount, consideration of any significant disparity in the respective percentages of gross income for each party and any other factors which, on a case by case basis, demonstrate that the increased amount is appropriate." Ariz. Child Support Guidelines ¶ 7, Ariz. Rev. Stat. Ann. § 25.320 (Appx.)

Arkansas
(% Income): "When the payor's income exceeds that shown on the chart, use the following percentages of the payor's weekly or monthly income as defined in SECTION II. to set and establish a sum certain dollar amount of support:
One dependent: 15%
Two dependents: 21%
Three dependents: 25%
Four dependents: 28%
Five dependents: 30%
Six dependents: 32% "
S. Ct. Admin. Order No. 10, III(b).

California
(% Income hybrid): "(b) The presumption of subdivision (a) is a rebuttable presumption affecting the burden of proof and may be rebutted by admissible evidence showing that application of the formula would be unjust or inappropriate in the particular case, consistent with the principles set forth in Section 4053, because one or more of the following factors is found to be applicable by a preponderance of the evidence, and the court states in writing or on the record the information required in subdivision (a) of Section 4056:

. . .

(3) The parent being ordered to pay child support has an extraordinarily high income and the amount determined under the formula would exceed the needs of the children." Cal. Fam. Code § 4057(b)(3).

Colorado
(Inc. shares): "The judge may use discretion to determine child support in circumstances where combined adjusted gross income exceeds the uppermost levels of the guideline." Colo. Rev. Stat. § 14-10-115(10)(a)(II).

Connecticut
(Inc. shares): "When the parents' combined net weekly income exceeds $2,500, child support awards shall be determined on a case-by-case basis, and the current support prescribed at the $2,5000 net weekly income level shall be the minimum presumptive amount." Conn. Gen. Stat. § 46b-215a-2a(a)(2).

Delaware
(Melson): Support is calculated pursuant to a formula. There is no special provision for high income.

District of Columbia
(hybrid): "The guideline percentage shall not apply presumptively to a noncustodial parent with income that exceeds $75,000. The amount available to a child of a noncustodial parent with income above $75,000 shall not be less than the amount that would have been ordered if the guideline had been applied to a noncustodial parent with income of $75,000." D.C. Code § 16-916.1(f).

Florida
(Inc. shares): "For combined monthly available income great than the amount set out in the above schedules, the obligation shall be the minimum amount of support provided by the guidelines plus the following percentages multiplied by the amount of income over $10,000:

Fla. Stat. § 61.30(7).

Georgia
(% Income): "The trier of fact shall vary the final award of child support, up or down, from the range enumerated in paragraph (5) of subsection (b) of this Code section upon a written finding that the presence of one or more of the following special circumstances makes the presumptive amount of support either excessive or inadequate:

. . .

(11)(B) Unusually high income of either party or both parties, which shall be construed as individual gross income of over $75,000.00 per annum;"

Ga. Code § 19-6-15(c)(11)(B).

Hawaii
(Melson): "The Court or hearing officer may order child support which deviates (varies) from the Guidelines only if exceptional circumstances warrant such deviation, pursuant to HRS Sections 576D-7 and 576E-15." Examples include "a monthly income that would result in a computation higher than the children's reasonable needs." Haw. C.S.G.

Idaho
(Inc. shares): "The guideline income schedules are not a limitation on the award of child support for combined Guidelines Income above $150,000 per year. The support based on the first $150,000 shall be calculated by these Guidelines in proportion to the relative incomes of the parents. In determining any additional support for Guidelines Income above $150,000, the court shall consider all relevant factors, which may include:

(1) The financial resources of the child.

(2) The financial resources, needs, and obligations of both parents, consistent with Section 6(a)(3).

(3) The standard of living the child enjoyed during the marriage.

(4) The physical and emotional condition and needs of the child, including educational needs.

(5) Any special impairment, limitation or disability of the child and any need for special education.

(6) Any special ability or talent of the child and the cost of educating or training that ability or talent.

(7) Any special living conditions that create additional costs for the child."

Idaho R. Civ. Pro. 6(c)(6).

Illinois
(% Income): Support is calculated pursuant to a formula. There is no special provision for high income.

Indiana
(Inc. shares): "The Guideline Schedules provide calculated amounts of child support to a combined weekly adjusted income level of 4,000 dollars ($4,000.00) or 208,000 dollars ($208,000.00) per year. For cases with higher combined weekly adjusted income, child support should be determined by using the formula found in Commentary to Guideline 3D3.

The following formula is specifically adopted for incomes in excess of the table and has no application to income under $4,000.00 per week. When combined weekly adjusted income exceeds $4,000.00, it is necessary to use this formula:

[formula provided that requires use of calculator with natural logarithm key]."

Indiana C.S.G. 3(D)(3).

Iowa
(Inc. shares): "In this range the appropriate figure is deemed to be within the sound discretion of the court or the agency fixing support by administrative order. The amount of support payable by a non-custodial parent with a monthly net income of $6,001 or more shall be no less than the dollar amount as provided for in the guidelines for a non-custodial parent with a monthly net income of $6,000." Iowa C.S.G., worksheet commentary.

Kansas
(Inc. shares): "If the Combined Child Support Income exceeds the highest amount shown on the schedules, the Court should exercise its discretion by considering what amount of child support should be set in addition to the highest amount on the Child Support Schedule. For the convenience of the parties, a formula is contained at the end of each child support schedule to compute the amount that is not set forth on the schedules." Kansas Supreme Court Administrative Order No. 128.

Kentucky
(Inc. shares): "A written finding or specific finding on the record that the application of the guidelines would be unjust or inappropriate in a particular case shall be sufficient to rebut the presumption and allow for an appropriate adjustment of the guideline award if based upon one (1) of more of the following criteria:

. . .

(e) Combined monthly income in excess of the Kentucky child support guidelines;"

Ky. Rev. Stat. § 403.211(3)(e).

Louisiana
(Inc. shares): "If the combined adjusted gross income of the parties exceeds the highest level specified in the schedule contained in R.S. 9:315.19, the court shall use its discretion in setting the amount of the basic child support obligation in accordance with the best interest of the child and the circumstances of each parent as provided in Civil Code Article 141, but in no event shall it be less than the highest amount set forth in the schedule." La. Rev. Stat. § 315.13(B).

Maine
(Inc. shares): "When the parties' combined annual gross income exceeds $240,000, the child support table is not applicable, except that the basic weekly child support entitlement of a child is presumed to be not less than that set forth in the table for a combined annual gross income of $240,000." Me. Rev. Stat. tit. 19-A, § 2006(5)(B).

Maryland
(Inc. shares): "If combined adjusted actual income exceeds the highest level specified in the schedule in subsection (e) of this section, the court may use its discretion in setting the amount of child support." Md. Fam. Code § 12-204(d).

Massachusetts
(hybrid): "These guidelines are not meant to apply where the combined gross income of the parties exceeds $135,000 or where the gross income of the non-custodial parent exceeds $100,000. In cases where income exceeds these limits, the court should consider the award of support at the $100,000/$135,000 level as a minimum presumptive level of support to be awarded. Additional amounts of child support may be awarded at the judge's discretion." Mass. C.S.G. II(C).

Michigan
(Inc. shares): "In high income cases, where total family income exceeds the income categories listed on the schedules in Appendix C, the support should be calculated according to Table III." Michigan Child Support Formula Manual III(D).

Minnesota
(% Income): "Guidelines for support for an obligor with a monthly income in excess of the income limit currently in effect under paragraph (k) shall be the same dollar amounts provided for in the guidelines for an obligor with a monthly income equal to the limit in effect." Minn. Stat. § 518.551(5)(b).

Mississippi
(% Income): "In cases in which the adjusted gross income as defined in this section is more than $50,000 or less than $5,000, 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." Miss. Code § 43-19-101(4).

Missouri
(Inc. shares): "In a proceeding to establish a child support order or to modify the support payable under an existing order, when determining whether to deviate from the presumed child support amount, a court or administrative agency should consider all relevant factors, including whether:

. . .

(3) the parents' combined adjusted monthly gross income exceeds $15,000.00 per month. . ." Mo. Civ. Pro. Form 14.

Montana
(Melson): Support is calculated pursuant to a formula. There is no special provision for high income.

Nebraska
(Inc. shares): "Deviations from the guidelines are permissible under the following circumstances:

. . .

if total net income exceeds $10,000 monthly, child support for amounts in excess of $10,000 monthly may be more but shall not be less than the amount which would be computed using the $10,000 monthly income unless other permissible deviations exist;" Neb. C.S.G. (C)(3).

Nevada
(% Income): "If a parent's gross monthly income is equal to or greater than $14,583, the presumptive maximum amount the parent may be required to pay pursuant to paragraph (b) of subsection 1 is $800." Nev. Rev. Stat. § 125B.070(2).

New Hampshire
(Inc. shares): "Special circumstances, including, but not limited to, the following, may result in adjustments in the application of support guidelines provided under this chapter:

. . .

(b) Significantly high or low income of the obligee or obligor;"

N.H. Rev. Stat. § 458-C:5(I)(b).

New Jersey
(Inc. shares): "Parents with a Combined Net Annual Income In Excess of $150,800. If the combined net income of the parents is more than $150,800 per year, the court shall apply the guidelines up to $150,800 and supplement the guidelines-based award with a discretionary amount based on the remaining family income (i.e., income in excess of $150,800) and the factors specified in N.J.S.A. 2A:34-23. Thus, the maximum guidelines award in Appendix IX-F represents the minimum award for families with net incomes of more than $150,800 per year. An award for a family with net income in excess of $150,800 per year shall not be less than the amount for a family with a net income of $150,800 per year. Because estimates on the marginal cost of children in intact families with net incomes of more than $150,800 per year are either unreliable or unavailable, EM>the court shall not extrapolate the Appendix IX-F schedules (statistically or by adding amounts from different income ranges) beyond that dollar limit." N.J. Rules of Court, Appendix IX(20(b).

New Mexico
(Inc. shares): "For gross monthly income greater than $8,000, multiply gross by the following percentages:

N.M. Stat. § 40-4-11.1.

New York
(Inc. shares): "Where the combined parental income exceeds the dollar amount set forth in subparagraph two of this paragraph, the court shall determine the amount of child support for the amount of the combined parental income in excess of such dollar amount through consideration of the factors set forth in paragraph (f) of this subdivision and/or the child support percentage." N.Y. Dom. Rel. Law § 240(1-b)(c)(3).

North Carolina
(Inc. shares): "The Guidelines apply in cases in which the parents' combined adjusted gross income is equal to or less than $15,000 per month ($180,000 per year). For cases with higher combined adjusted gross income, child support should be determined on a case-by-case basis, provided that the amount of support awarded may not be lower than the maximum basic child support obligation shown in the Schedule of Basic Child Support Obligations." N.C. C.S.G.

North Dakota
(% Income): "The presumption that the amount of child support that would result from the application of this chapter, except for this subsection, is the correct amount of child support is rebutted only if a preponderance of the evidence establishes that a deviation from the guidelines is in the best interest of the supported children and: . . . .

(b) The increased ability of an obligor, with a monthly net income which exceeds ten thousand dollars, to provide child support;"

N.D. Admin. Code § 75-02-04.1-09(2)(b).

Ohio
(Inc. shares): "If the combined gross income of both parents is greater than one hundred fifty thousand dollars per year, the court or agency shall determine the amount of the obligor's child support obligation on a case-by-case basis and shall consider the needs and the standard of living of the children who are the subject of the child support order and of the parents. When the court or agency determines the amount of the obligor's child support obligation for parents with a combined gross income greater than one hundred fifty thousand dollars, the court or agency shall compute a basic combined child support obligation that is no less than the same percentage of the parents' combined annual income that would have been computed under the basic child support schedule and under the applicable worksheet in division (E) of this section, through line 24, or in division (F) of this section, through line 23, for a combined gross income of one hundred fifty thousand dollars, unless the court or agency determines that it would be unjust or inappropriate and would not be in the best interest of the child, obligor, or obligee to order that amount and enters in the journal the figure, determination, and findings." Ohio Rev. Code § 3113.215(B)(2)(b).

Oklahoma
(Inc. shares): If combined gross monthly income exceeds $15,000, the child support shall be that amount computed for a monthly income of $15,000.00 and an additional amount determined by the court. Okla. Stat. tit. 43, § 119(B).

Oregon
(Inc. shares): For combined adjusted gross incomes exceeding $15,000 per month, the presumed basic child support obligations shall be as for parent with combined adjusted gross income of $15,000 per month. A basic child support obligation in excess of this level may be demonstrated for those reasons set forth in OAR 137-050-0330. OAR 137-050-0490(4).

Pennsylvania
(Inc. shares): When the parties' combined net income exceeds $15,000 per month, child support shall be calculated pursuant to Melzer v. Witsberger, 505 Pa. 462, 480 a.2d 991 (1984). The presumptive minimum amount of child support shall be the obligor's percentage share of the highest amount of support which can be derived from the schedule for the appropriate number of children and using the parties' actual combined income to determine obligor's percentage share of this amount. The court may award an additional amount of child support based on the parties' combined income and the factors set forth in Melzer. The Melzer analysis in high income child support cases shall be applied to all of the parties' income, not just to the amount of income exceeding $15,000 per month. In a Melzer analysis case, the presumptive minimum remains applicable. Pa. R. Civ. Pro. 1910.16-2(e)(2).

Rhode Island
(Inc. shares): For combined annual incomes in excess of $180,000, it is recommended that the Court exercise its discretion to order child support amounts above the obligation described for $15,000 of combined gross monthly income. The court should determine the monthly support obligation for $15,000 per month in combined gross monthly income. The Court should then compute the ratio of total combined income to $180,000 by dividing total income by $180,000. The ratio percentage should be multiplied by the child support obligation set at $15,000 per month to arrive at an appropriate upward adjustment. R.I. Administrative Order 97-8.

South Carolina
(Inc. shares): These guidelines provide for calculated amounts of child support for a combined parental gross income of up to $15,000 per month, or $180,000 per year. Where combined gross income is higher, courts should determine child support awards on a case-by-case basis. S.C. Soc. Serv. Reg. 114-4710(A)(3).

South Dakota
(Inc. Shares): For combined income above the schedule in § 25-7-6.2, the child support obligation shall be established at an appropriate level, taking into account the actual needs and standard of living of the child. S.D. Cod. Laws 25-7-6.9.

Tennessee
(% income): Notwithstanding any provision of this section or any other law or rule to the contrary, if the net income of the obligor exceeds ten thousand dollars ($10,000) per month, then the custodial parent must prove by a preponderance of the evidence that child support in excess of the amount, [calculated by multiplying the appropriate percentage set forth in the child support guidelines by a net income of ten thousand dollars ($10,000) per month], is reasonably necessary to provide for the needs of the minor child or children of the parties. In making its determination, the court shall consider all available income of the obligor, as required by this chapter, and shall make a written finding that child support in excess of the amount so calculated is or is not reasonably necessary to provide for the needs of the minor child or children of the parties. Tenessee Code Annotated § 36-5-101(e)(1) (B)

Texas
(% income): (a) If the obligor's net resources exceed $6,000 per month, the court shall presumptively apply the percentage guidelines to the first $6,000 of the obligor's net resources. Without further reference to the percentage recommended by these guidelines, the court may order additional amounts of child support as appropriate, depending on the income of the parties and the proven needs of the child.

(b) The proper calculation of a child support order that exceeds the presumptive amount established for the first $6,000 of the obligor's net resources requires that the entire amount of the presumptive award be subtracted from the proven total needs of the child. After the presumptive award is subtracted, the court shall allocate between the parties the responsibility to meet the additional needs of the child according to the circumstances of the parties. However, in no event may the obligor be required to pay more child support than the greater of the presumptive amount or the amount equal to 100 percent of the proven needs of the child. Tex. Fam. Code § 154.126.

Utah
(Inc. shares): If the combined adjusted gross income exceeds the highest level specified in the table, an appropriate and just child support amount shall be ordered on a case-by-case basis, but the amount ordered may not be less than the highest level specified in the table for the number of children due support. Utah Code § 78-45-7.12.

Vermont
(Inc. shares): The court may use its discretion in determining child support in circumstances where combined available income exceeds the uppermost levels of the support guideline adopted under section 654 of this title. Vt. Stat. tit. 15, § 656(d).

Virginia
(Inc. shares): For gross monthly income between $10,000 and $20,000, add the amount of child support for $10,000 to the following percentages of gross income above $10,000:

For gross monthly income between $20,000 and $50,000, add the amount of child support for $20,000 to the following percentages of gross income above $20,000:

For gross monthly income over $50,000, add the amount of child support for $50,000 to the following percentages of gross income above $50,000:

Va. Code § 20-108.2(B).

Washington
(Inc. shares): The economic table is presumptive for combined monthly net incomes up to and including five thousand dollars. When combined monthly net income exceeds five thousand dollars, support shall not be set at an amount lower than the presumptive amount of support set for combined monthly net incomes of five thousand dollars unless the court finds a reason to deviate below that amount. The economic table is advisory but not presumptive for combined monthly net incomes that exceed five thousand dollars. When combined monthly net income exceeds seven thousand dollars, the court may set support at an advisory amount of support set for combined monthly net incomes between five thousand and seven thousand dollars or the court may exceed the advisory amount of support set for combined monthly net incomes of seven thousand dollars upon written findings of fact. Wash. Rev. Code § 26.19.020.

West Virginia
(Inc. shares): If combined adjusted gross income is above fifteen thousand dollars per month, which is the highest amount of income considered in the table of monthly basic child support obligations set forth in subsection (a) of this section, the basic child support obligation shall not be less than it would be based on a combined adjusted gross income of fifteen thousand dollars. The court may also compute the basic child support obligation for combined adjusted gross incomes above fifteen thousand dollars by the following:

(1) One child -- $1,338 + 0.088 x combined adjusted gross income above fifteen thousand dollars per month;

(2) Two children -- $1,934 + 0.129 x combined adjusted gross income above fifteen thousand dollars per month;

(3) Three children -- $2,276 + 0.153 x combined adjusted gross income above fifteen thousand dollars per month;

(4) Four children -- $2,515 + 0.169 x combined adjusted gross income above fifteen thousand dollars per month;

(5) Five children -- $2,726 + 0.183 x combined adjusted gross income above fifteen thousand dollars per month; and

(6) Six children -- $2,917 + 0.196 x combined adjusted gross income above fifteen thousand dollars per month.

W. Va. Code § 48-13-303.

Wisconsin
(% Income): The court may deviate from the presumptive award if it finds on the record that the order is unfair to the child or the party. DWD 40.03(7).

Wyoming
(Inc. shares): When net monthly income of both parents exceeds $5,885.00, for one child support is $936 plus 10% of anything over $5,885.00; for two children, $1,311 plus 15% of anything over $5,885.00; for three children, $1,489.00 plus 16% of anything over $5,885.00; for four children, $1,761 plus 19.3% of anything over $5,885.00; for five or more children, $1,979 plus 21.3% of anything over $5,885.00. Wyo. Stat. § 20-6-304(a).

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