Child support in Mississippi is primarily calculated using a guideline formula that determines a percentage of the non-custodial parent's adjusted gross income, varying based on the number of children requiring support. This guideline aims to ensure children receive consistent financial backing from both parents.
Understanding the Mississippi Child Support Guideline Formula
The core calculation method involves three key steps: determining the annual adjusted gross income (AGI) of the parent obligated to pay support, converting this to a monthly figure, and then applying a specific statutory percentage.
Step-by-Step Calculation
- Determine Annual Adjusted Gross Income (AGI): This involves calculating the parent's total gross income from all sources (e.g., wages, salaries, commissions, bonuses, disability payments, retirement income) and then deducting certain allowable expenses. These deductions typically include federal, state, and local taxes, Social Security contributions, and any existing court-ordered child support payments for other children.
- Convert to Monthly Adjusted Gross Income: Once the annual adjusted gross income is determined, it is divided by 12 to arrive at a monthly adjusted gross income figure.
- Apply the Statutory Percentage: The calculated monthly adjusted gross income is then multiplied by a specific percentage, which is mandated by Mississippi law and depends on the number of children for whom support is being calculated.
Mississippi Child Support Percentages
The following percentages are applied to the monthly adjusted gross income based on the number of children:
Number of Children | Percentage of Monthly Adjusted Gross Income |
---|---|
1 | 14% |
2 | 20% |
3 | 22% |
Example Calculation
To illustrate, consider a non-custodial parent with a monthly adjusted gross income of $4,000 who is obligated to support two children. The basic child support obligation would be calculated as follows:
- $4,000 (Monthly Adjusted Gross Income) x 0.20 (20% for two children) = $800 per month
Factors Leading to Deviation from Guidelines
While the above formula provides a presumptive child support amount, Mississippi courts have the discretion to deviate from these guidelines if specific factors warrant a different amount. The judge must provide written findings of fact that support any deviation. Factors that might influence a court's decision to adjust the guideline amount include:
- Extraordinary medical expenses for the child.
- Childcare costs necessary due to a parent's employment or education.
- Special needs of the child that require additional financial resources.
- The standard of living the child would have enjoyed if the parents' marriage had not dissolved.
- The income of the custodial parent.
- Any other factors relevant to the best interest of the child and the fairness of the award to both parents.
Legal Resources and Further Information
For more detailed information on Mississippi child support calculations, including specifics on adjusted gross income definitions and other legal considerations, you can refer to resources like AllLaw's Mississippi Child Support Calculator.