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Child Support

Mississippi child support guidelines and imputed income.

During a divorce proceeding, the child support obligation will be set by the judge. Child support obligations also arise when a child is born out of wedlock. If a petition for child support is filed, the judge will set the amount. The amount can be modified when there is a change of income or some other material change of circumstances.

Statutory Guidelines

The guidelines are contained in Mississippi Code Sections 43-19-101 and 43-19-103. The amount is usually set as a percentage of adjusted gross income based on the number of children. The current statutory percentages are:

  • 1 child — 14%;
  • 2 children — 20%;
  • 3 children — 22%;
  • 4 children — 24%; and
  • 5 or more children — 26%.

Hidden Income and Departures From the Guidelines

Sometimes one parent will try to hide income to pay less in child support, or a parent may manipulate their income to lower their child support obligation by showing less income on tax returns. This can be done by not disclosing cash income or by deducting questionable expenses. If you are able to prove this type of behavior, the court can impute income to the parent.

The Chancery Court has some additional discretion beyond the statutory guidelines. A departure from the guidelines is permissible when the Chancery Court makes a finding that the application of the guidelines would be unjust or inappropriate. Our lawyers have experience handling complicated child support issues, including how small businesses and sole proprietors hide income, and can help track down undisclosed accounts and income-producing assets.

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