How Is Child Support Calculated in Georgia? The Formula Explained with Real Examples

 

Georgia calculates child support using the income shares model under O.C.G.A. § 19-6-15. The formula combines both parents’ gross incomes, applies a basic child support obligation from a statutory table, adjusts for health insurance premiums, work-related childcare costs, and the parenting time split, then assigns each parent’s share proportional to their percentage of the combined income. For a North Atlanta family with combined gross income of $200,000 per year and two children, the basic child support obligation from the statutory table is approximately $1,900 to $2,100 per month before adjustments for insurance, childcare, and deviations.

The formula is mechanical, but the inputs are where cases are won or lost. What counts as “gross income” when one parent has stock options, bonuses, or business profits is a question that changes the support number by thousands of dollars per month. Understanding how the formula works and where it can be adjusted is the difference between a fair support order and one that does not reflect your family’s actual financial reality.

Georgia Child Support Quick Facts (2026)

• Formula: Income shares model (O.C.G.A. § 19-6-15) combines both parents’ gross incomes
• Statutory table: Georgia publishes a basic child support obligation table based on combined monthly gross income and number of children
• Gross income includes: Salary, wages, commissions, bonuses, self-employment income, interest, dividends, rental income, retirement benefits, Social Security benefits, and imputed income for voluntarily unemployed parents
• Adjustments: Health insurance premiums for the child, work-related childcare costs, and extraordinary educational or medical expenses
• Parenting time credit: Georgia does not have an automatic overnight credit, but extended parenting time (more than the standard schedule) can be a basis for deviation
• Deviation factors: The court can deviate from the presumptive amount based on 15 specific factors including high income, low income, travel costs for visitation, and extraordinary expenses
• Modification: Child support can be modified when there is a material change in financial circumstances or a change in the child’s needs
• Enforcement: Contempt penalties include wage garnishment, license suspension, tax intercept, passport denial, and jail time. Back support accrues 12% annual interest under O.C.G.A. § 19-11-18

Georgia’s Income Shares Model Explained

Georgia’s child support formula is based on a simple principle: children should receive the same proportion of parental income that they would have received if the family stayed together. The income shares model estimates what both parents would spend on the child in an intact household, then divides that obligation between the parents based on each parent’s share of the combined income.

The math works in four steps. First, calculate each parent’s adjusted gross monthly income. Second, add both parents’ incomes together to get the combined adjusted gross income. Third, look up the basic child support obligation in the statutory table based on the combined income and number of children. Fourth, divide the obligation between the parents in proportion to each parent’s percentage of the combined income. The noncustodial parent’s share becomes the child support payment.

Georgia publishes the basic child support obligation table in O.C.G.A. § 19-6-15. The table covers combined monthly gross incomes from $800 to $30,000 per month (which is $360,000 per year combined). For incomes above the table maximum, the court uses its discretion to set support at an appropriate level. Many North Atlanta families have combined incomes above $360,000, which means the judge has more flexibility in setting the support amount.

Step by Step: How the Child Support Worksheet Works

Georgia uses a worksheet (Schedule A or Schedule B depending on custody arrangement) to calculate the presumptive child support amount. Here is how each line works.

Line 1 Gross income for each parent. This includes all income from all sources: salary, wages, commissions, bonuses, overtime, self-employment income, interest, dividends, rental income, trust income, Social Security benefits, workers’ compensation, unemployment benefits, retirement benefits, and any other income. If a parent is voluntarily underemployed or unemployed, the court can impute income based on their earning capacity.

Line 2 Adjustments to gross income. Pre-existing child support orders for other children, self-employment taxes (50% of the self-employment tax), and theoretical tax on imputed income are subtracted. These adjustments produce each parent’s adjusted gross income.

Line 3 Combined adjusted gross income. Add both parents’ adjusted gross incomes. This number determines where you land on the statutory table.

Line 4 Each parent’s proportional share. Divide each parent’s adjusted gross income by the combined total. Example: Parent A earns $12,000/month, Parent B earns $8,000/month. Combined = $20,000/month. Parent A’s share = 60%. Parent B’s share = 40%.

Line 5 Basic child support obligation from the table. Look up the combined monthly income on the statutory table for the applicable number of children. For combined $20,000/month with two children, the table obligation is approximately $2,800 to $3,000 per month.

Lines 6 through 9 Add-ons and adjustments. Add the cost of the child’s health insurance premium (paid by either parent), work-related childcare costs, and extraordinary medical or educational expenses. These are added to the basic obligation, then split proportionally.

Line 10 Presumptive child support amount. Each parent’s proportional share of the total obligation. The noncustodial parent pays their share to the custodial parent.

Sample Calculations at North Atlanta Income Levels

These examples use approximate figures from the Georgia child support table. Actual calculations may differ based on specific deductions, insurance costs, and childcare expenses. These illustrations show how the formula works at income levels common in Johns Creek, Alpharetta, and surrounding North Atlanta communities.

Example 1: Combined Income $100,000 per Year Two Children

Parent A gross income: $5,000/month ($60,000/year). Parent B gross income: $3,333/month ($40,000/year). Combined: $8,333/month. Parent A’s share: 60%. Parent B’s share: 40%. Basic child support obligation from table (2 children at $8,333 combined): approximately $1,558/month. If Parent B is the noncustodial parent, their 40% share = approximately $623/month before adjustments for insurance and childcare.

Example 2: Combined Income $200,000 per Year Two Children

Parent A gross income: $12,500/month ($150,000/year). Parent B gross income: $4,167/month ($50,000/year). Combined: $16,667/month. Parent A’s share: 75%. Parent B’s share: 25%. Basic obligation (2 children at $16,667): approximately $2,500 to $2,700/month. If Parent A is the noncustodial parent, their 75% share = approximately $1,875 to $2,025/month before adjustments. Add the child’s health insurance premium ($400/month paid by Parent A) and childcare ($1,200/month), and the total obligation shifts further.

Example 3: Combined Income $400,000 per Year Two Children

Parent A gross income: $25,000/month ($300,000/year). Parent B gross income: $8,333/month ($100,000/year). Combined: $33,333/month. This exceeds the statutory table maximum of $30,000/month. The court uses discretion to set support above the table amount. In practice, Fulton and Gwinnett County judges often extrapolate the table trend or apply a percentage of income that maintains the child’s standard of living. Support orders in the $3,000 to $5,000/month range are common at this income level for two children, depending on the specific facts and the children’s established lifestyle.

At high-income levels, the deviation factors become critical because the statutory table was not designed for these incomes. Attorney David Tannen works with certified divorce financial planners to present income analyses that capture bonuses, stock options, and other non-salary compensation that affect the support calculation.

What Counts as “Income” for Child Support in Georgia

The definition of gross income under O.C.G.A. § 19-6-15(f) is deliberately broad. It captures almost every source of money a parent receives.

Salary and wages are straightforward. W-2 income is the starting point for most calculations.

Bonuses, commissions, and overtime are included. If a parent receives variable compensation, the court typically averages the last two to three years of bonuses to establish a reliable income figure. A software engineer at a North Atlanta tech company who receives a $30,000 annual bonus has that $2,500/month added to their gross income for support purposes.

Stock options, RSUs, and equity compensation present challenges because they vest over time and fluctuate in value. Georgia courts have not adopted a single uniform approach to stock-based compensation. Some judges include vested options at current value. Others include the annual vesting schedule as income in the year it vests. Attorney Kevin Markes handles high-asset cases involving RSU and stock option income and presents these compensation structures to the court in a way that produces accurate support calculations.

Business income and self-employment require careful analysis because business owners control how income flows. The court looks at the business’s gross receipts, then allows legitimate business expenses, then adds back personal expenses run through the business. A business owner who shows $80,000 in W-2 salary but whose company also pays for their car, cell phone, meals, travel, and health insurance has effective income substantially higher than $80,000.

Imputed income applies when a parent is voluntarily unemployed or underemployed. If a parent with a law degree and ten years of experience quits their job to avoid paying support, the court imputes income based on their earning capacity. The burden is on the other parent to prove voluntary underemployment, but courts in North Atlanta take this seriously.

Deviations: When the Court Adjusts the Number

The child support worksheet produces a “presumptive” amount. The court can deviate from this amount based on 15 specific factors listed in O.C.G.A. § 19-6-15(i). Deviations can increase or decrease the support obligation.

High income. When combined income exceeds the statutory table maximum ($30,000/month), the court has discretion in setting support. This is the most common deviation factor in North Atlanta cases. The court balances the child’s reasonable needs against both parents’ ability to pay.

Low income. When the noncustodial parent’s income is very low, the court can reduce support below the presumptive amount to leave the parent with enough income to maintain basic living expenses and continue working.

Parenting time. Georgia does not have an automatic “overnight credit” like some states. However, when a parent exercises significantly more parenting time than the standard schedule (e.g., a 50/50 arrangement), the court can deviate downward to reflect the additional expenses that parent incurs during their parenting time.

Extraordinary expenses. Private school tuition, special needs care, travel costs for long-distance visitation, extracurricular activities, and tutoring can justify upward deviations. In North Atlanta, where many families send children to private schools costing $15,000 to $30,000 per year, this deviation factor comes into play frequently.

Other children. If the paying parent has other biological or adopted children they support, the court can consider those obligations as a deviation factor.

Deviations must be requested and justified. The court does not automatically apply them. This is where attorney preparation matters. At Tannen Law Group, we present deviation requests with financial documentation that makes the court’s decision straightforward.

What Happens When a Parent Hides Income

Income concealment is a real issue in child support cases, particularly when one parent is self-employed, owns a business, or receives compensation in forms that do not appear on a W-2.

Signs that a parent may be concealing income include a lifestyle that exceeds their reported earnings (driving a luxury vehicle while claiming $50,000/year income), sudden drops in reported income coinciding with the divorce filing, business expenses that appear to be personal (company-paid vacations, vehicles, meals), and cash businesses with inconsistent bookkeeping.

Georgia courts have tools to address this. The opposing attorney can subpoena bank records, tax returns, business financial statements, credit card records, and loan applications (where people tend to be more honest about income). Forensic accountants can trace cash flow and identify unreported income. If the court finds that a parent is intentionally concealing income, the consequences include imputed income at the parent’s actual earning capacity, adverse inferences (the court assumes the worst), attorney fee awards to the other parent, and contempt sanctions.

Attorney David Tannen works with forensic accountants in high-asset cases to identify undisclosed income and present accurate financial pictures to the court. If you suspect your spouse is hiding income, bring your concerns and any supporting evidence to the initial consultation.

How to Modify Child Support in Georgia

Child support orders are not permanent. Georgia law allows modification when there is a material change in financial circumstances or a change in the child’s needs. Common grounds for modification include a significant increase or decrease in either parent’s income (job loss, promotion, disability, retirement), changes in the child’s needs (medical conditions, educational requirements), changes in the parenting time arrangement, and changes in health insurance or childcare costs.

Under O.C.G.A. § 19-6-15(k), a modification is warranted when the new calculation would differ from the existing order by more than a certain threshold, or when circumstances have changed materially. The modification petition is filed in the same court that issued the original order.

You cannot simply stop paying or reduce payments on your own. Until a court modifies the order, the original amount is enforceable and unpaid amounts accrue as arrears with 12% annual interest under O.C.G.A. § 19-11-18. If your income has changed, file for modification promptly rather than accumulating debt that the court cannot retroactively forgive.

Frequently Asked Questions About Georgia Child Support

Does Georgia have a child support formula?

Yes. Georgia uses the income shares model under O.C.G.A. § 19-6-15. The formula combines both parents’ gross incomes, looks up a basic obligation on a statutory table based on combined income and number of children, then splits the obligation proportionally based on each parent’s share of the combined income. Adjustments are made for health insurance, childcare, and extraordinary expenses.

How much child support will I pay in Georgia?

The amount depends on both parents’ incomes, the number of children, and add-on expenses like insurance and childcare. For two children with combined parental income of $200,000/year, the basic child support obligation is approximately $2,500 to $2,700/month before adjustments. The noncustodial parent pays their proportional share. Use the examples above as rough benchmarks, but only a calculation using your actual numbers produces a reliable estimate.

Are bonuses and stock options included in child support income?

Yes. Georgia’s definition of gross income under O.C.G.A. § 19-6-15(f) includes bonuses, commissions, stock options, RSUs, and virtually all compensation. Courts typically average two to three years of variable compensation to establish a reliable income figure. Stock-based compensation may be included at vesting value or annual vesting schedule depending on the court’s approach.

Can child support be modified in Georgia?

Yes, when there is a material change in financial circumstances or the child’s needs. Common triggers include job loss, significant income increase, disability, changes in parenting time, and changes in the child’s medical or educational expenses. File a modification petition in the court that issued the original order. Do not simply reduce payments on your own unpaid amounts accrue as arrears with 12% annual interest.

What happens if my ex does not pay child support?

Georgia has aggressive enforcement tools for unpaid child support. The court can order wage garnishment through income deduction orders, intercept tax refunds, suspend driver’s licenses and professional licenses, deny or revoke passports for arrears exceeding $2,500, report arrears to credit bureaus, and impose jail time for willful nonpayment. Back support accrues 12% annual interest under O.C.G.A. § 19-11-18.

Does 50/50 custody mean no child support in Georgia?

Not necessarily. Georgia does not automatically eliminate child support in 50/50 custody arrangements. If there is a significant income disparity between parents, the higher-earning parent may still owe support even with equal parenting time. The court can apply a deviation for extended parenting time, but the income shares formula still produces a presumptive obligation based on combined income and proportional shares.

Get an Accurate Child Support Estimate

Online calculators give you a rough number. An experienced attorney gives you an accurate one. At Tannen Law Group, we run the actual Georgia child support worksheet using your real income figures, insurance costs, childcare expenses, and applicable deviation factors. We tell you what to expect before you walk into court.

Your first consultation is free. Bring your most recent tax return, pay stubs, and any information about bonuses or variable compensation. We will run the numbers and give you a clear picture.

Call or text (470) 560-7798

Tannen Law Group
6455 East Johns Crossing, Suite 425
Johns Creek, Georgia 30097

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