Mississippi Child Support Calculator

Mississippi uses the Percentage of Income model under Mississippi Code § 43-19-101, applying fixed percentages to the non-custodial parent's adjusted gross income only. The rates are 14% for one child, 20% for two children, 22% for three, 24% for four, and 26% for five or more. Unlike the majority of states that use the Income Shares model considering both parents' incomes, Mississippi calculates support based solely on the paying parent's earnings after mandatory deductions.

Mississippi child support uses the non-custodial parent's adjusted gross income, which includes wages, self-employment earnings, commissions, investment income, workers' compensation, disability and unemployment benefits, annuities, and retirement income. Mandatory deductions include federal and state taxes, Social Security contributions, and existing court-ordered child support for other children. Voluntary retirement contributions cannot be deducted from gross income under Mississippi law.

Mississippi has no statutory formula for adjusting child support in shared custody arrangements under § 43-19-101. When both parents share significant parenting time, judges have discretion to reduce the non-custodial parent's percentage-based obligation, but there is no fixed calculation for the adjustment. Courts consider the actual overnight parenting time, each parent's direct expenses for the child, and the overall financial circumstances of both households.

Mississippi courts can modify child support when there is a material change in circumstances, such as a significant increase or decrease in the non-custodial parent's income, job loss, or changes in the child's needs. Under Mississippi Code § 43-19-103, the requesting parent must demonstrate that applying the existing order has become unjust. Common grounds include income changes exceeding 25%, new medical needs, or a change in custody arrangements.

The base child support percentage covers food, housing, clothing, and basic necessities. Mississippi courts separately address health insurance — if coverage is unavailable or unreasonably expensive relative to the parents' incomes, the judge must make specific findings and allocate medical expenses in the order. Extraordinary expenses such as special education, psychological treatment, and dental care beyond normal costs may justify a deviation from the standard percentage guidelines.

Mississippi does not set a fixed dollar minimum or maximum for child support, but requires judicial scrutiny at income extremes. When the non-custodial parent's adjusted gross income is below $10,000 annually, the court must consider basic subsistence needs before applying the standard percentages. When income exceeds $100,000, the court must make a written finding on whether the guideline percentages remain reasonable, as 14% of a high income may exceed the child's actual needs.

Mississippi child support continues until the child reaches age 21, which is significantly longer than most states where support ends at age 18. Support terminates earlier if the child marries, enlists in full-time military service, or is convicted of a felony with a sentence of two or more years of incarceration. Mississippi is one of only a few states that extends the support obligation to age 21, increasing the total financial commitment for non-custodial parents.

Mississippi enforces child support through the Department of Human Services and the courts. Enforcement tools include wage garnishment, tax refund interception, professional and driver's license suspension, passport denial, and contempt of court proceedings that can result in jail time. The state also reports delinquent parents to credit bureaus, affecting their credit scores. Mississippi participates in the Uniform Interstate Family Support Act for cross-state enforcement of child support orders.