Georgia calculates child support using an Income Shares Model: the court adds both parents’ monthly gross incomes, finds the Basic Child Support Obligation for that combined figure on a state table, and splits that obligation between the parents in proportion to what each one earns. Health insurance premiums for the child and work-related childcare get added on top and divided the same way. The noncustodial parent pays their share to the custodial parent, who is presumed to spend their own share directly on the child. The rules live in O.C.G.A. § 19-6-15, with substantial updates that took effect January 1, 2026.
The Formula, Step by Step
Start with each parent’s monthly adjusted gross income. Add them together. That combined number goes into the state’s Basic Child Support Obligation (BCSO) table, a grid that pairs income levels with the number of children, covering up to six.1Georgia Child Support Commission. Basic Child Support Obligation Table
The table gives you a single base figure. Each parent carries a share of that figure equal to their share of the combined income. A parent earning 60% of the total owes 60% of the base; the other owes 40%.2Georgia Child Support Commission. Frequently Asked Questions on Georgia’s Child Support Guidelines
Then add the child’s health insurance premium and any work-related childcare. Split those additions by the same income percentages. The noncustodial parent’s total share becomes the monthly payment. The custodial parent’s share is assumed to be spent directly on the child through ordinary household expenses.
What Counts as Income
Gross income is defined broadly in Georgia. It covers wages, salaries, commissions, bonuses, self-employment earnings, retirement and pension payments, Social Security benefits, unemployment compensation, rental income, and capital gains, along with other recurring sources.3Justia. Georgia Code 19-6-15 – Child Support Guidelines for Determining Amount of Award; Continuation of Duty of Support; Duration of Support If money arrives on a regular basis, assume it counts until a statute says otherwise.
A few things don’t count as income to the parent. Social Security benefits paid directly to the child based on a noncustodial parent’s record are treated as child support payments, not as income. VA disability benefits paid to the child on the noncustodial parent’s account work the same way.4Georgia Child Support Commission. O.C.G.A. 19-6-15 – Georgia Child Support Commission
Bring documentation. Courts expect recent pay stubs, W-2s, tax returns, and records of any additional income. A thin paper trail invites the court to estimate your income in ways you may not prefer.
Self-Employment Income
For self-employed parents, gross income is total business receipts minus ordinary and reasonable expenses needed to run the business. Georgia courts take a hard look at deductions. You cannot subtract depreciation on equipment, home office costs, excessive travel or vehicle expenses, personal living costs, or accelerated depreciation beyond the IRS standard.4Georgia Child Support Commission. O.C.G.A. 19-6-15 – Georgia Child Support Commission
Self-employed parents do get a deduction equal to half of their self-employment and Medicare tax obligations, which puts them on roughly even footing with W-2 employees whose employers cover the other half.
Imputed Income
A parent who is voluntarily unemployed, underemployed, or refuses to produce income records can have income imputed. The court assigns an earning capacity based on work history, education, skills, health, age, and the local job market.5Georgia Child Support Commission. Check List for Imputed Income
One exception matters: if a parent is incarcerated, the court cannot impute income based on pre-incarceration wages. It looks only at income and assets actually available during incarceration.
Running the Official Calculator
The Georgia Child Support Commission publishes a free online calculator that is the official tool under O.C.G.A. § 19-6-15. Enter each parent’s monthly gross income, the number of children, health insurance costs, and childcare expenses, and the calculator produces a Child Support Worksheet ready to file.6Georgia Child Support Commission. Georgia Child Support Calculator
The worksheet is mandatory in every Georgia child support case and shows the judge how the proposed payment was built. Running it before a hearing gives you a realistic preview of what the court will likely order. The output includes the main worksheet and supporting schedules that break down each piece of the calculation.7Judicial Council of Georgia. Child Support Calculator
Why the Number Can Shift Up or Down
The figure the calculator produces is the “presumptive” amount, meaning the court assumes it is correct unless someone shows a specific reason to deviate. Georgia law lists the grounds:4Georgia Child Support Commission. O.C.G.A. 19-6-15 – Georgia Child Support Commission
- High income. When combined adjusted gross income exceeds $40,000 per month, the court sets the obligation at the top of the BCSO table and may deviate upward in the child’s best interests.
- Travel expenses tied to court-ordered parenting time, especially when parents live far apart.
- Vision or dental insurance that either parent can add at a reasonable cost.
- Life insurance purchased for the child’s benefit.
- The federal child and dependent care tax credit, when one parent claims it.
- Alimony paid between the same parties.
Every deviation has to be written on the worksheet and backed by evidence at the hearing. Judges don’t lower or raise support on vague requests.
What Changed on January 1, 2026
Senate Bill 454 brought two structural changes to the calculation, effective January 1, 2026. Both replaced older discretionary deviations with formulas built into the calculator.8Georgia Child Support Commission. 2024 Updates to the Child Support Guidelines
Parenting Time Adjustment
Shared custody time used to affect support only through a judge’s discretionary deviation. The 2026 Parenting Time Adjustment turns that into a formula the calculator applies automatically when parenting time data is entered. Parents with substantial shared custody now get a more predictable result.
Low-Income Adjustment
If a parent’s monthly adjusted gross income falls below the highest amount shown in the new low-income adjustment table, the obligation is capped at the lesser of the presumptive amount or the amount from that table. The calculator makes the comparison on its own.9Justia. Georgia Code 19-6-15 – Effective 1/1/2026 – Child Support Guidelines for Determining Amount of Award
If you already have an order from before 2026, the new adjustments on their own may not justify a modification, but they can change the outcome once a modification is filed on other grounds.
How Long Support Lasts, and the College Line
Georgia child support continues until the earliest of these: the child turns 18, dies, marries, or becomes legally emancipated. If the child turns 18 before finishing high school, the court can extend support through graduation, with a hard cap at age 20.3Justia. Georgia Code 19-6-15 – Child Support Guidelines for Determining Amount of Award; Continuation of Duty of Support; Duration of Support
Support does not stop automatically when a child turns 18 if an order is in place. The paying parent generally needs to file to terminate the obligation or confirm a terminating event. Simply halting payments builds arrears that accrue interest.
Georgia courts cannot order a parent to pay for college or any post-secondary expense. The duty of support ends at majority, and no statute extends it to tuition or room and board. The only way college costs become enforceable is through a voluntary agreement, typically built into a settlement or marital dissolution agreement, which the court then treats as a binding contract.
For a child with a significant physical or mental disability that began before age 18 and prevents self-support, Georgia handles the obligation separately under O.C.G.A. § 19-6-15.1, and the standard guidelines do not apply.
Tax Treatment
Child support is tax-neutral. The paying parent cannot deduct it, and the receiving parent does not report it as income, regardless of the amount or duration.10IRS. Topic No. 452, Alimony and Separate Maintenance When an order combines alimony and child support and the paying parent falls short, the IRS applies the shortfall to child support first; only what remains counts as alimony.