North Carolina
Child Support LawsNorth Carolina Child Support Guide :: Table of Contents
What Is Child Support?
Child support is an ongoing payment by a non-custodial parent to assist with the financial support of their children. Child support payments are often determined during the process of dissolution of a marriage through divorce, though the only requirements for requesting child support payments are establishment of paternity and maternity.
Child support is handled on a state level, and North Carolina has a set of specific child support guidelines. On this page you can learn about how child support is calculated in North Carolina, how custody split and extraordinary costs affect child support payments, and more.
North Carolina Child Support Court Considerations Table
This is the default dialog which is useful for displaying information. The dialog window can be moved, resized and closed with the 'x' icon.
North Carolina Child Support Law Summary
North Carolina uses the "income share" method for calculating child support payments, which is designed to ensure that both the custodial and non-custodial parents contribute to their child's upkeep.
North Carolina's child support formula directly accounts for parents who share custody of a child, and support payment amounts are connected to the custody split. Other special situations accounted for under North Carolina's child support law include childcare costs and extraordinary medical costs. These costs may be additions to the basic North Carolina child support order.
How are Cases of Child Support Handled?
The Child Support guidelines and criteria will ensure that payments ordered for the support of a child will meet the needs of the child for health, education, and maintenance. While also taking into account the estates, earnings, conditions, accustomed standard of living of the child and the parties, the child care and homemaker contributions of each party, and other facts of the particular case.Remedies for enforcement of support of minor children shall be available as follows:
- The court may require the person ordered to make payments for child support to secure the payments through bonds, mortgages, a deed of trust, or any other means used to secure obligations to pay money or transfer property
- requiring an assignment of wages, salary or other income due or to become due.
A decision for child support cannot be a lien against real property unless the order explicitly provides, sets out the amount of the lien, and describes the real property affected
Past due periodic payments may, through a motion or action be reduced to judgment that can be a lien as other judgments and may include provisions for periodic payments.
North Carolina Child Support Calculation Formula Methods
Child support can be arranged out of court by a mutual support agreement between the parents, or can be decided in North Carolina family court through a child support order. In North Carolina, a number of factors are taken into account when determining the amount of child support to be paid in court. Here is an explanation of the two most common methods used to calculate basic child support amounts.
Income Share Method
Under the income share model, the court uses economic tables to estimate the total monthly cost of raising the children. The non-custodial parent pays a percentage of the calculated cost that is based on their proportional share of both parents' combined income.
Example: The non-custodial parent of one child has an income of $2,000 per month, and the custodial parent has an income of $1,000 per month. The court estimates that the cost of raising one child is $1,000 a month. The non-custodial parent's income is 66.6% of the parent's total combined income. Therefore, the non-custodial parent pays $666 per month in child support, or 66.6% of the total child support obligation.
Percentage Of Income Method
This method of calculating child support is simple - a set percentage of the non-custodial parent's income is paid monthly to the custodial parent to cover basic child support expenses. The percentage paid may stay the same, or vary if the non-custodial parent's income changes.
Example: The non-custodial parent of one child has an income of $2,000 per month. The court orders a flat percentage of 25% of the non-custodial parent's income to be paid in child support to the custodial parent. Therefore, the non-custodial parent pays $500 per month in child support. If the non-custodial parent's monthly income changes, the dollar amount they pay in child support will change as well.
North Carolina Child Support Frequently Asked Questions
North Carolina Child Support FAQ
- How does having shared custody of the child affect child support in North Carolina?
- How are extraordinary medical costs treated by child support in North Carolina?
- How are child care costs treated by child support in North Carolina?
- Does child support cover college education expenses in North Carolina?
- How is child support enforced in North Carolina?
- What are child support arrears?
- How are child support payments taxed in North Carolina?
How does having shared custody of the child affect child support in North Carolina?
All states have a method of modifying the amount of child support owed in cases where the custody agreement provides for joint or shared custody of a child between both parents.
North Carolina law allows the judge overseeing the child support order to use a shared custody agreement as justification for a variation from the state's general child support calculations. This means that if the non-custodial parent shares parenting time with the custodial parent, the judge might reduce the amount of child support owed to account for the resources spent by the non-custodial parent during their time with the child.
How are extraordinary medical costs treated by child support in North Carolina?
North Carolina has specialized guidelines for the sharing of a child's extraordinary medical care costs that are separate from, and in addition to, basic child support payments. Extraordinary medical costs are generally costs generated by things such as illness, hospital visits, or costly procedures such as getting braces.
North Carolina treats extraordinary medical care costs as a "mandatory deduction" for basic child support. This means that if the non-custodial parent pays child care costs, the portion of the total monthly child care costs attributed to the custodial partner are deducted from the noncustodial partner's monthly child support payment. If the custodial parent pays for child care, the non-custodial parent must pay their share in addition to basic child support.
How are child care costs treated by child support in North Carolina?
Due to the high costs of child care for a single payment, North Carolina has specialized guidelines that consider child care costs separately from the general costs of raising a child for the purposes of calculating child support payments.
North Carolina treats child care costs as a "mandatory deduction" for basic child support. This means that if the non-custodial parent pays child care costs, the portion of the total monthly child care costs attributed to the custodial partner are deducted from the noncustodial partner's monthly child support payment. If the custodial parent pays for child care, the non-custodial parent must pay their share in addition to basic child support.
Does child support cover college education expenses in North Carolina?
While the state of North Carolina has no explicit requirement for college expenses to be covered under child support, support for college expense by the non-custodial parent may be voluntarily agreed to by both parties, after which it is contractually enforceable.
How is child support enforced in North Carolina?
In the state of North Carolina, child support is enforced by the state child support agency. The state agency handles the location of non-custodial parents, enforcement of support orders, and the handling of unpaid child support arrears.
What are child support arrears?
Child support arrears are the amount of child support that is delinquent, or unpaid, by the noncustodial parent to the custodial parent. Child support arrears may be collected by the state through wage garnishment, bank levy. withholding of North Carolina welfare benefits, or other collection methods.
How are child support payments taxed in North Carolina?
Under IRS guidelines, the recepient of child support does not need to pay federal tax on child support payments, and the payer of child support cannot deduct their child support payments. This differs from the federal taxation of alimony payments, which are treated as taxable income by the receiver and are deductible by the payor. North Carolina tax law may vary on tax treatment of child support.