The basic idea: income shares

North Carolina uses an income shares model. The theory is simple: children should receive the same proportion of parental income they would have received if the parents lived together. The Guidelines include a schedule, based on economic data about what intact families spend on children, that lists the “basic child support obligation” for each level of combined parental income and number of children.

The calculation follows a sequence:

What changes in the 2027 Guidelines

North Carolina’s Conference of Chief District Court Judges reviews the Guidelines at least every four years. The newest version applies to child support actions heard on or after January 1, 2027. According to UNC School of Government training materials, the key changes include:

For a deeper look at how these changes affect specific Stanly County families, read our companion piece, North Carolina Child Support in 2026–2027: What Stanly County Parents Should Know.

Worksheet A, B or C?

Income: the most argued number in the case

Most child support disputes are really income disputes. The Guidelines define gross income broadly, and courts look past labels to substance. Areas that often require evidence include:

• Overtime, bonuses and commissions that vary
• Self-employment and cash businesses
• Perks paid by an employer (vehicle, phone, housing)
• One-time or nonrecurring payments
• Rental or investment income
• A new spouse’s income (generally not counted)

Imputed income: when a parent isn’t earning what they could

If a parent is voluntarily unemployed or underemployed, the court may “impute” income — base support on what the parent could earn — but generally only after finding the parent acted in bad faith or deliberately suppressed income to avoid support. Losing a job through no fault of one’s own is different from quitting to avoid paying. Our article on child support after a job or schedule change explains how judges approach those situations.

Health insurance, child care and extraordinary expenses

Three categories are added on top of the basic schedule amount and divided by percentage:

• Work-related child care — daycare and after-school care needed so a parent can work or look for work.
• Health insurance — the portion of the premium attributable to the children (not the parent’s own coverage).
• Extraordinary expenses — special or private education, travel between homes in long-distance cases, and similar costs the court finds reasonable.

Uninsured medical and dental costs above a set annual amount are typically divided by the same percentages under the order’s terms.

Deviating from the Guidelines

The Guidelines create a rebuttable presumption. Under G.S. 50-13.4(c), a judge may deviate if applying the Guidelines would not meet or would exceed the reasonable needs of the child, considering the relative abilities of the parties to provide support, or would otherwise be unjust or inappropriate. A deviation requires written findings: the presumptive amount, the reasonable needs of the child, each parent’s ability to pay, and why the presumptive amount is inappropriate.

In very high-income cases — above the new $600,000-per-year combined cap — the schedule no longer applies at all, and the court sets support case by case based on the children’s needs, the family’s accustomed standard of living and the parents’ ability to pay.

How long support lasts

Support generally continues until the child turns 18. If the child is still in primary or secondary school at 18, support can continue until the child graduates, stops attending regularly, or turns 20, whichever comes first (G.S. 50-13.4(c)). Parents can agree by contract to pay longer — for example, college expenses — but a court cannot order college support on its own.

Changing an order: modification

A child support order can be modified when there is a substantial change of circumstances (G.S. 50-13.7). The Guidelines create a helpful shortcut: if at least three years have passed since the order was entered and the new Guidelines calculation differs by 15 percent or more, a substantial change is presumed. Other changes — a job loss, a significant raise, a change in custody, a child’s new medical needs — can also qualify, but must be proven.

Timing matters: modification generally runs from the date the motion is filed. If your income drops in March, file in March; waiting until September can leave you owing the old amount for six months.

Past-due support and enforcement

Each unpaid installment becomes a vested judgment when it comes due. Under G.S. 50-13.10, a court cannot retroactively reduce or forgive past-due support, except in narrow circumstances. Enforcement tools include:

For a step-by-step look at contempt and other remedies, see When a Custody or Support Order Is Violated. Child Support Services (the state IV-D agency) can also help parents establish and enforce orders; private counsel is often faster when the case involves complicated income, custody or deviation issues.

Special situations

Unmarried parents

Paternity must be established before support can be ordered against a father — by acknowledgment, by court order, or by genetic testing in a paternity action.

Agreements between parents

Parents can agree to a support amount in a separation agreement. If the agreement is not incorporated into a court order, either parent can later ask the court to set support; the court will presume the contract amount is reasonable, but the child’s needs still control.

Military families

Basic allowance for housing (BAH) and other allowances can count as income. Deployment and relocation raise custody and support issues together; our custody guide discusses relocation.

Frequently asked questions