Tennessee child support basics begin with the income shares model, establishing the amount of child support obligations based on both parents' combined adjusted gross income and the number of children, with calculations performed using the child support worksheet to determine the basic child support obligation plus additional expenses like uninsured medical expenses and work-related childcare.
Tennessee Income Shares Model Explained
The income shares model forms the foundation of how Tennessee calculates child support obligations for families.
The guidelines are based on an income shares model that establishes the dollar amount of child support obligations based on the amount of parents' combined adjusted gross income and the number of children for whom the child support order is being established or modified. This model presumes that both parents contribute to the financial support of the child in a pro rata proportion to the actual income available to each parent.
Tennessee uses an income shares model to calculate child support, an approach that assumes the child would receive the same amount of support from their parents' income if they had lived together. The income shares model is used by over forty other states and is generally based on economic studies of child-rearing costs, ensuring that children receive appropriate financial support regardless of whether parents live together.
Primary Residential Parent and Alternate Residential Parent
Tennessee designates specific roles for parents in child support orders affecting payment obligations.
In child support orders, two parties are named: the primary residential parent PRP who receives child support, and the alternate residential parent ARP who pays child support. The PRP is also referred to as the obligee, while the ARP is the obligor. The PRP is the parent that exercises most of the parenting time with the child and typically is the recipient of Tennessee child support, while the ARP usually exercises less parenting time and pays child support to the PRP.
Tennessee law refers to the parent who spends less time with the child as the alternate residential parent ARP, who provides the child support payment to the parent who spends most of the time with the child, the primary residential parent PRP. This arrangement ensures that the basic child support obligation is met regardless of the parents' living situation.
Factors Determining Child Support Amounts
Several critical variables influence how much child support a parent will be ordered to pay.
The five most important factors that courts weigh when calculating Tennessee child support obligations are: the gross income of each parent, the number of days the child spends with either parent per year, the monetary amount either parent contributes to the child's healthcare premiums and recurring out of pocket medical expenses, the amount either parent pays for childcare, and the financial child support obligation either parent has to other children from a different relationship.
The three most important variables influencing the amount of child support a parent will provide are the income of the mother, the income of the father, and the number of parenting time days. When making child support determinations, courts take the total of both parents' gross incomes into consideration, along with how the child's time is divided between households.
Adjusted Gross Income
Calculating adjusted gross income correctly is essential for determining accurate child support obligations.
When determining what sources count as income, the court considers both parents' financial resources when calculating child support obligations. Tennessee considers various sources of income when computing the amount of child support, such as wages and salaries, self-employment earnings, commissions, bonuses, government benefits, and investment returns.
If money is coming in, then it is probably considered gross income under the Tennessee child support guidelines. Income can include amounts not listed on federal or state income tax returns, such as interest on municipal bonds, rental income, retirement income, unemployment and disability income, investment income, winnings and prizes, gifts, and windfalls.
The Basic Child Support Obligation
The basic child support obligation represents the foundation amount before additional expenses are added.
The guidelines set the basic child support obligation (BCSO), an amount arrived at by completing the child support worksheet. This BCSO is presumptively the minimum amount needed for support and maintenance of the child. The basic child support obligation includes an average amount to cover child-rearing expenses for housing, food, transportation, clothing, entertainment, and basic education.
According to the Tennessee child support schedule, the basic child support obligation varies based on the combined parental income and number of children. For example, consider a mother and father of two children where the mother earns $3,000 per month, and the father earns $2,000 per month. Their monthly adjusted gross income is $5,000, and the basic child support obligation for parents of two children earning $5,000 per month is $1,122 per month.
Additional Expenses Beyond Basic Support
Certain expenses are added to the basic child support obligation and allocated between parents.
The basic child support obligation does not include the following expenses which would be added as necessary and allocated based on the percentage of each parent's income: the child's health insurance premium, work-related childcare costs covering expenses necessary for a parent's employment, education or vocational training, the child's uninsured medical expenses including deductibles, co-pays, and dental, orthodontic, counseling, psychiatric, vision, hearing and other needs not covered by insurance, any extraordinary educational expenses such as private school tuition or special education needs, and special expenses for extracurricular activities.
The educational and special expenses must not exceed 7% of the basic child support obligation. Recurring uninsured medical expenses are included in the section of the child support worksheet with other mandatory expenses to be automatically prorated according to each parent's percentage of income.
Using Child Support Calculators and Worksheets
Tennessee provides tools to help parents calculate support obligations accurately.
In Tennessee, parents and their family attorneys use the child support worksheet to calculate all child support obligations. The most recent changes to the Tennessee child support guidelines were effective October 1, 2021, and it is important to visit the Calculator and Worksheet page regularly to check for updates to child support calculators, as using an outdated automated calculator or child support worksheet may give incorrect results.
The Department of Human Services provides an automated child support calculator available on its website. The Automated Web-Style Calculator provides a simple, guided method for calculating child support orders, simply enter the information requested for each of the nine steps, and a completed worksheet will be generated for you. This calculator can provide an estimated child support payment, though the court will still make the final determination based on each family's unique circumstances.
Impact of Parenting Time on Support
The amount of time each parent spends with the child significantly affects child support calculations.
The guidelines assume that the nonresidential parent will spend a total of 80 days per year with their child, including every other weekend, two weeks during the summer, and two weeks during holidays throughout the year. If visitation with the nonresidential parent exceeds 92 days or amounts to fewer than 68 days per year, the amount of support would likely be adjusted to reflect those arrangements.
The child support percentage will be increased if the ARP (the obligor) spends 69 days or fewer with the child. The percentage will be reduced if the ARP spends 92 days or more with the child. When a child spends more time with one parent, as shown by a parenting plan, that parent already pays for direct expenses, which could potentially reduce their child support payments.
Imputing Income to Unemployed or Underemployed Parents
Courts can assign income to parents who are voluntarily unemployed or underemployed.
Tennessee also considers parents' potential earning capacity or imputed income, meaning an income level can be assigned to parents even if they are not currently employed. Tennessee law allows the court to determine whether income should be imputed to a parent because that parent is willfully unemployed or willfully underemployed.
An example of being willfully underemployed would be a licensed doctor working a minimum wage job. In such a situation, the doctor could get a job as a medical professional making significantly more money, and the court may impute income requisite with the doctor's past earnings or evidence showing what the market rate is. There is an average wage that may be imputed: $37,589 annually for male parents and $29,300 annually for female parents.
Child Support Until High School Graduation
Tennessee child support obligations continue beyond age 18 in certain circumstances.
Under Tennessee law, both parents are equally and jointly responsible for their minor child's care, nurture, welfare, education, and support. Furthermore, the duty to support a biological or legally adopted son or daughter continues until that child's eighteenth birthday or until the child's high school class graduates if a 19-year-old.
Parents have a legal duty to financially support their minor children until the child turns 18 years old, unless the minor becomes emancipated. If the child is still in high school, child support can extend past 18 until the child either graduates or completes the grade they were in when they turned 18, whichever occurs first.
Modifying Child Support Orders
Tennessee law permits modification of child support orders when circumstances change significantly.
Child support orders may be modified under Tennessee law, but only in limited circumstances. To modify a child support order, you must show that there is a significant variance between the current order and the proposed order. A significant variance is a 15% change up or down between the amount of child support currently ordered and the modified (new) child support calculation.
Tennessee law allows modification when a child's needs significantly change due to additional expenses caused by medical conditions or educational needs, a parent's income substantially increased or decreased, or dramatic changes in parenting arrangements or child custody occur. For a parent to qualify for a child support modification, the changes should create at least a 15% difference in the present amount.
When Significant Variance Exists
Understanding what constitutes significant variance is critical for modification requests.
Over time, the financial condition or personal circumstances of the parents or the child may also change significantly enough to justify a modification in an existing award. Changes that may justify a modification include a change of 15% or more in the nonresidential parent's income, a change in the number of children for whom the nonresidential parent is responsible and is providing support, a situation in which the child who is being supported becomes disabled, or an agreement between the parents to modify the award.
It is important to note that a 15% change in the gross incomes of the parties does not necessarily create a significant variance in child support. When pursuing a modification, all of the other important factors are also updated to determine whether a significant variance exists, meaning it is important to gather updated financial information for yourself and the other parent.
Working with the Department of Human Services
The Department of Human Services (DHS) is responsible for administering Tennessee's child support guidelines. You can find more information about child support on the Department of Services' child support webpage. The guidelines are rules promulgated by Tennessee's Department of Human Services pursuant to state legislation, and DHS provides information and resources about income shares calculations.
If the Tennessee Department of Human Services assisted in establishing or enforcing a support order, then DHS can enforce the support order as well. To locate a non-custodial parent, the DHS searches driver's license records, employment and unemployment records, criminal records, vital records, and TennCare health records automatically.
Statutory Maximum Child Support Amounts
Tennessee law establishes maximum monthly child support obligations regardless of parental income.
There are statutory maximum amounts for child support in Tennessee: $2,100 per month for one child, $3,200 per month for two children, $4,100 per month for three children, $4,600 per month for four children, and $5,000 per month for five or more children. These maximums apply regardless of how high the combined parental income may be.
When the ARP's monthly net income is over $10,000, the burden shifts to the PRP to prove that additional support is reasonably necessary in excess of the Tennessee guidelines. These caps ensure that child support obligations remain reasonable even in high-income families.