Child support · The basics
How much is child support?
There is no single national number — child support depends on your state's formula, both parents' income, and the number of children. But the logic is knowable, and for many states you can get an exact figure. This page explains how the amount is set, walks through worked examples, and points you to a calculator for your state.
VerifiedFormulas and the tax treatment below are cited to each state's statute and to the IRS, verified July 2026. How we verify · Educational only, not legal advice.
What decides how much child support you pay?
Four things drive almost every child-support number: which state you're in, both parents' income, the number of children, and the parenting-time split. Every state publishes official guidelines, so the amount is not up to a judge's mood — it comes from a formula. What differs is which formula your state uses.
Two models cover nearly every state:
- Percentage of obligor income — the paying parent's income alone drives the number. Texas is the clearest example: a fixed percentage of monthly net resources.
- Income shares — both parents' incomes are combined, a total support obligation is read from a state table, and each parent pays their share. Most states use this, including California, Florida, Illinois, and Pennsylvania.
How much child support for one child?
In a percentage state like Texas, one child is 20% of the paying parent's monthly net resources. The percentage rises with more children: 25% for two, 30% for three, 35% for four, and 40% for five or more (Tex. Fam. Code § 154.125). In income-shares states the share for one child is typically smaller as a raw percentage because it is calculated on combined income, then split — but the practical result is often in a similar range.
Texas guideline % of net resources
Rule of thumb, not a promise: for one child, guideline support commonly falls between 15% and 25% of the paying parent's income. Your state's formula gives the real number.
Worked examples
These show the logic. The Texas figure is exact Exact (percentage model); the income-shares figure is an Estimate because it depends on both incomes and a state table.
If you make $1,000 a week in Texas (one child)
Texas works on monthly net resources — roughly take-home pay. $1,000/week is about $4,333/month gross; after typical taxes and Social Security, net resources might be around $3,500/month. One child is 20%: about $700/month. If your actual net is different, the 20% applies to your number, up to the $11,700 monthly cap.
If you make $60,000 a year (one child)
$60,000/year is $5,000/month gross, netting perhaps $3,900/month. In Texas, 20% is about $780/month. In an income-shares state, the answer depends on the other parent's income too: if the other parent earns similarly, your share of the combined obligation is smaller than a flat 20%. That is why income-shares states need both numbers.
Higher earners and the cap
Percentage states cap the income the formula applies to. In Texas the guideline percentages stop at $11,700 of monthly net resources (as of September 1, 2025), so one child maxes at 20% of $11,700 = $2,340/month under the guideline, unless a court finds the child's proven needs justify more.
Is child support taxable?
No. Child support is not taxable income to the parent who receives it, and not tax-deductible for the parent who pays it. This is a firm federal rule from the IRS: if you receive child support, you do not report it on your return; if you pay it, you cannot deduct it. It is treated as a personal expense for the child's benefit.
Get your state's number
The only way to a real figure is your state's formula. Our calculators use the exact statutory method for each state and show every step:
- Texas child support calculatorExact · percentage model
- California child support calculatorThe § 4055 algebraic formula
- Florida child support calculatorIncome shares
- Illinois child support calculatorIncome shares
- Pennsylvania child support calculatorIncome shares
- All calculators on the home pageEvery tool
Common questions
How much is child support for one child?
In a percentage state like Texas, 20% of the paying parent's monthly net resources. In income-shares states it depends on both parents' incomes. For one child, guideline support commonly falls between 15% and 25% of the paying parent's income.
Is child support based on gross or net income?
It varies. Texas uses net resources (roughly take-home). Income-shares states typically start from each parent's income with specific adjustments defined by statute. Your state's calculator applies the right base.
Is child support taxable?
No. It is not taxable to the recipient and not deductible by the payer, under federal IRS rules. This did not change under the 2017 tax law.
Does more parenting time lower child support?
Often yes. Many states reduce the obligation once the paying parent crosses a shared-care overnight threshold. The rules and thresholds are state-specific — Illinois, for example, lowers its threshold from 146 to 110 overnights on January 1, 2027.
Is this an exact amount?
Only where noted. The Texas example is exact. Income-shares figures here are estimates for illustration — use your state's calculator, which shows the cited formula and every step.
Sources
- Tex. Fam. Code § 154.125 — guideline percentages by number of children (20/25/30/35/40%) and application to net resources at or below the cap.
- Tex. Fam. Code § 154.061 — computation of monthly net resources and the statutory deductions.
- Office of the Attorney General of Texas — 2025 adjustment of the net-resources cap to $11,700, effective September 1, 2025.
- IRS — child support is not deductible by the payer nor taxable to the recipient; treatment unchanged by the 2017 Tax Cuts and Jobs Act. See also IRS Form 8332 on releasing the dependency claim.
- 750 ILCS 5/505 — Illinois income-shares guidelines and the shared-parenting overnight threshold (146 → 110 overnights, effective January 1, 2027).
Legal data verified — July 2026