Tennessee Child Support FAQs

How is child support calculated in Tennessee? Like many states, Tennessee has child support guidelines that require a set percentage of the non-custodial parent's income to be paid as child support. The parent who pays child support is called the "obligor," and the parent who receives child support is called the "obligee."

This article provides answers to common questions regarding Tennessee child support awards. For more information on calculating, modifying, and ending a child support award, see all of our articles on Child Support; you can find more information on all aspects of Tennessee family law on our Tennessee Divorce and Family Law page. 

How is child support determined?

Tennessee has child support guidelines that determine how much the non-custodial parent must pay in child support. Generally, this amount is a set percentage of that parent's income. 

How do I calculate how much child support will be awarded?

First, determine the obligor's gross income. Gross income includes all income from any source (before taxes and other deductions), whether earned or unearned, and includes wages, salaries, commissions, bonuses, overtime payments, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, workers' compensation benefits, gifts, prizes, lottery winnings, alimony or maintenance, and income from self-employment.

Second, determine the obligor's net income. Net income is calculated by subtracting the following from the obligor's gross income: (1) the amount of the obligor's FICA payments (for Social Security and Medicare taxes), (2) the amount of withholding deducted for a single wage earner claiming one withholding allowance, and (3) the amount of child support the obligor is paying for other children, either pursuant to a court order of support or as calculated by the state guidelines for children living in the obligor's home. 

Third, multiply the obligor's net income by the appropriate percentage as determined by the child support guidelines. This percentage is based on the number of children of the marriage, as shown below:

Finally, if the obligor is not providing health insurance for the children, the amount necessary for the obligee to obtain such insurance shall be added to the child support.

What if this amount does not cover expenses?

Courts can only divide the resources the couple has; it cannot magically improve the couple's financial situation or create resources where none exist. However, the guidelines are minimum requirements only. Child support can be set higher than the guidelines when warranted. For example, if a child has extraordinary educational expenses or medical expenses not covered by insurance, more child support might be necessary. Other extraordinary expenses for the children may also justify a higher child support award if the court determines it is fair and reasonable. A custodial parent might also consider asking for alimony in addition to the child support.

Can a court order an employer to deduct child support from the supporting parent's salary and pay it directly to the receiving parent?

Yes. This is called a wage assignment. In Tennessee, the court should order it unless there is a good reason not to. Generally, direct payment of child support through wage assignment works quite well. However, if the supporting parent is self-employed, receives much of his or her compensation in cash tips, or earns a straight commission without a draw, a wage assignment won't be effective. 

May a supporting parent be ordered to pay child support through the court?

Definitely. Payment to the court simplifies the process for the custodial parent, who need not confront the supporting parent or use the children as support collection agents. The court maintains a record of payment, and when an arrearage occurs, it's much easier to calculate and prove the amount owed. Be advised that the court clerk will add a percentage of the child support award to the amount owed to cover the court's administrative expenses in handling the money.

If my ex-spouse is delinquent in child support payments, how can I enforce the court order?

If your spouse isn't paying, you can bring a petition for contempt in court and ask for a wage assignment. If the supporting parent is deliberately delinquent, or has the money but just refuses to pay, the court might put the supporting parent in jail as a punishment or an incentive to make the payments. 

Can I still enforce the judgment if my ex moves out of state?

Absolutely. Over the last few years, new laws have been passed that really help in this situation. Armed with your state's court orders, you can go to the other state's court (often handled through the local district attorney or your local juvenile court) to enforce the wage assignment. Call your attorney, the local district attorney, or your local juvenile court for advice.

If my former spouse files for bankruptcy, does this change the child support award?

No. Child support is one of the few types of debts that is not affected by a bankruptcy filing. Your spouse will still owe the same amount before, during, and after the bankruptcy case. If your former spouse is not making child support payments after filing for bankruptcy, check with your lawyer on what you can do.

Do I have to report my child support payments as taxable income on my federal income tax return?

No. Child support is not taxable income. You don't have to include it on your tax return, and you don't have to pay income tax on it. 

Does that mean my "ex" can't deduct the child support he pays?

Correct. Child support is not a deductible expense for the parent paying it. 

Can this change if we both agree?

No, but you can agree to allow the non-custodial parent to have the child dependency deduction as long as the custodial parent completes and signs IRS form 8332 to be filed with the non-custodial parent's tax return.

In Tennessee, when does the obligation to pay child support end?

When the child reaches the age of 18 or graduates from high school with his or her regularly scheduled class, whichever happens later. However, child support could end earlier if the child becomes emancipated (gets married or quits school and gets a job).

May child support continue after a child goes to college?

Yes, if the parties agree or the child suffers from a severe medical condition or disability.

Is the child support award lower if the custodial parent is very wealthy or remarries someone wealthy?

In Tennessee, the relative wealth of the parents does not matter. The guidelines still apply only to the non-custodial parent's income; they don't take into account the income of the custodial parent.

What happens when the non-custodial parent's income cannot be ascertained?

If the obligor fails to provide evidence of income (such as tax returns for prior years, check stubs, or other documents showing the parent's ability to support currently or in the past), and the court has no other reliable evidence of the obligor's income or income potential, the court will impute an annual gross income based on the median annual income for Tennessee families as provided by the U.S. Census. These amounts are subject to change. Currently, the imputed income for a man is just over $37,500; for a woman, the amount is $29,300. If the obligor has valuable assets and resources (such as an expensive home or automobile which seem inappropriate for the income claimed by the obligor), those should be considered for the purpose of imputing income and increasing the support award if the court finds that equity requires it.

May the court ever award less then the guidelines dictate?

Rarely will a court order child support lower than the guidelines. The court must first find it is in the best interest of the child to do so. One example is when the Department of Human Services has taken custody of the child pursuant to a neglect, dependent, or abuse action, and the obligor parent is making reasonable efforts to secure the return of the child to the family. Another example is when physical custody of the child is more equally divided between the parties than occurs in the typical situation, so the non-custodial has the children more of the time. In an average overnight visitation schedule, the child lives primarily with the custodial parent but stays overnight with the non-custodial parent at least as often as every other weekend from Friday to Sunday, two weeks in the summer, and two weeks during the holidays throughout the year. In situations where overnight time is divided more equally between the parents, the courts will have to make a case-by-case determination as to the appropriate amount of support.

When a supporting parent is unemployed, may the court require him or her to work and pay child support?

Yes. When the person owing a duty of support is unemployed, the court may order that parent to seek employment and report periodically with a diary of efforts to find work and to participate in government job search, training, or work programs. Depending on the situation, however, the unemployed obligor may seek a temporary reduction in support while looking for work.

Is child support affected when a parent remarries or has another child?

It depends on the circumstances. Remember that net income is calculated by subtracting from the obligor's gross income his or her FICA payments, the amount of withholding tax deducted for a single wage earner claiming one withholding allowance, and the amount of child support either ordered pursuant to a previous order of child support for other children or calculated according to state guidelines for children living with the obligor. If the paying parent has another child, the guidelines allow the parent to adjust his or her income to reflect this additional expense. This is a relatively recent change to the law; you can find more information at the Tennessee Department of Human Services page on child support. 

Can a parent get out of paying past-due child support?

Theoretically, no. The Tennessee child support statute mandates that child support becomes a judgment when it is due. The law does not allow a reduction in past child support that has not been paid. If the amount of past-due support you are owed is significant, see an attorney sooner rather than later. There are collection and enforcement laws that can help you collect what you are owed, but they might become unavailable over time in certain circumstances.

What must a petitioner prove to get an increase in child support?

The petitioner must prove there has been a significant variance in the amount of child support due based on the obligor's income. A significant change means at least 15% if the current support is $100.00 or greater per month and at least $15 if the current support is less than $100 per month.

What events might trigger a reduction of child support?

A decrease in the supporting parent's income is the most common basis for a petition to decrease child support. As above, the supporting parent must prove a significant variance downward. Such a variance would justify the reduction of a child support order, in situations where such a modification is sought, unless the obligor is willfully and voluntarily unemployed or underemployed. Courts will look at this issue closely.

If the supporting parent voluntarily takes a cut in income, can he or she get a reduction in child support?

It depends. The judge will have a lot of discretion in this situation. Technically, the law states that, if a supporting parent is willfully and voluntarily unemployed or underemployed, child support shall be based on a determination of potential income, as evidenced by the obligor's educational level and/or previous work experience. In this situation though, individual circumstances matter. For example, if a doctor leaves a practice group to start his own practice, the temporary reduction in income will not likely justify a reduction in child support. If, however, a manager of a retail store takes a new job with a cut in pay but also with legitimately increased advancement opportunities, the court might allow a temporary decrease. On the other hand, leaving a job just to reduce hours or to intentionally make less money, motivated by a desire to pay less child support, will not be looked upon favorably by the judge.