How Arkansas Calculates Child Support

Arkansas calculates child support using the income shares model, which is based on the principle that children should receive the same proportion of parental income they would have received if the family were still intact. The state updated its child support guidelines in 2020 under Administrative Order No. 10, introducing revised income charts and modernized calculation procedures.

Understanding how the calculation works is essential for any parent going through a divorce or custody proceeding in Arkansas. This article explains each step of the process — from determining income to applying the chart to handling deviations and special circumstances.

For a broader overview of child support calculations, see our national guide on how child support is calculated.

How the Income Shares Model Works

The income shares model estimates the total amount both parents would spend on their child if they lived together, then divides that amount based on each parent’s share of the combined income.

The basic steps in Arkansas are:

1. Determine each parent’s gross income
2. Calculate adjusted income by subtracting allowable deductions
3. Combine both parents’ adjusted incomes
4. Consult the child support chart for the basic support obligation
5. Allocate proportionally based on each parent’s percentage of combined income
6. Add health insurance, childcare, and other costs
7. Apply adjustments for shared custody or deviation factors

The noncustodial parent typically pays their share to the custodial parent.

Step 1: Determining Gross Income

The foundation of the child support calculation is each parent’s gross income. Under the Arkansas guidelines, gross income includes virtually all sources — wages, salary, tips, bonuses, commissions, self-employment income, overtime pay, Social Security benefits, unemployment and workers’ compensation, pension and retirement income, rental income, interest and dividends, alimony received, trust income, military pay, severance pay, and lottery winnings.

If a parent is voluntarily unemployed or underemployed, the court may impute income — assigning an earning capacity based on the parent’s education, work history, skills, and the job market. Imputed income reflects what the parent could reasonably earn, not what they choose to earn.

Step 2: Allowable Deductions

Arkansas allows certain deductions from gross income to arrive at adjusted gross income: federal and state income taxes, Social Security and Medicare taxes (FICA), mandatory retirement contributions, union dues, health insurance premiums for the parent only (not the child’s portion), and court-ordered child support being paid for other children.

These deductions reflect the parent’s actual available income. Voluntary deductions — such as elective 401(k) contributions or charitable giving — are generally not deducted.

Step 3: The Child Support Chart

Arkansas’s child support chart — contained in Administrative Order No. 10 — is the core of the calculation. The chart specifies a basic child support obligation based on the parents’ combined adjusted gross income and the number of children.

The chart covers combined monthly incomes from $0 to $30,000 or more. For each income level, the chart provides a dollar amount for one child, two children, three children, and so on up to six or more children.

Here is an example of how the chart works:

Note: These figures are illustrative. Consult the current Administrative Order No. 10 chart for exact amounts.

Once you find the basic support obligation on the chart, you divide it between the parents based on each parent’s percentage share of the combined adjusted income.

Example: If one parent earns $4,000 per month and the other earns $2,000 per month, the combined income is $6,000. Parent A contributes 67% of the combined income, and Parent B contributes 33%. If the chart shows a basic support obligation of $832 for two children at $6,000 combined income, Parent A’s share is $557 (67%) and Parent B’s share is $275 (33%). The noncustodial parent pays their share to the custodial parent.

Step 4: Adding Health Insurance and Childcare

After determining the basic support obligation, Arkansas adds two key categories of expense to the calculation:

Health Insurance

The cost of adding the child to a parent’s health insurance plan is added to the basic support obligation and divided between the parents proportionally. If neither parent has access to employer-provided coverage, the court determines how insurance will be obtained and paid for.

Unreimbursed medical expenses — including co-pays, deductibles, dental care, orthodontics, vision care, and prescriptions — are typically divided between the parents in proportion to their income shares.

Childcare Costs

Work-related childcare expenses — including daycare, after-school programs, and summer care — are added to the basic support obligation and divided proportionally. The childcare must be necessary because the custodial parent is working, seeking employment, or attending school.

These add-ons can significantly increase the total child support obligation. A parent paying $800 per month in daycare costs, for example, adds that amount to the basic support figure before dividing it proportionally.

Shared Custody Adjustments

When both parents have substantial parenting time, Arkansas allows for adjustments to the standard child support calculation. The rationale is that a parent who has the child for a significant number of overnights directly incurs costs for housing, food, transportation, and activities during that time.

The Arkansas guidelines provide for an adjusted calculation when the noncustodial parent exercises more than 141 overnights per year (approximately 39% of the time). In these cases, the court calculates each parent’s obligation as if the other parent were the custodial parent, multiplies each by the percentage of time the child spends with the other parent, and the parent with the higher obligation pays the difference. This reduces the noncustodial parent’s obligation as their parenting time increases.

Deviation Factors

The guideline amount is presumed to be correct, but either parent can ask the court to deviate from the chart amount. Under Administrative Order No. 10, the court may deviate if applying the guidelines would be unjust or inappropriate. Factors that may support a deviation include:

• Extraordinary medical or educational expenses of the child
• The child’s independent income (such as a trust fund)
• Travel expenses for parenting time exchanges when parents live far apart
• Seasonal or irregular income that makes the standard calculation unrepresentative
• The financial resources and needs of each parent
• The standard of living the child would have enjoyed had the family remained together

The parent seeking the deviation bears the burden of proof. The court must make written findings explaining why it deviated, including the guideline amount and the reasons the deviation is appropriate.

High-Income Provisions

For parents with combined adjusted monthly incomes exceeding $30,000, the standard chart does not provide a specific support figure. The court has discretion to set the amount based on the child’s reasonable needs, each parent’s ability to pay, and the standard of living the child would have enjoyed. Courts will not simply extrapolate the chart without considering the child’s actual needs.

Low-Income Provisions

For parents with very low incomes, Arkansas provides a self-support reserve tied to the federal poverty level. If paying the full guideline amount would reduce the noncustodial parent’s income below the poverty level, the court may set a reduced amount or a nominal amount (such as $10 per month) to maintain the obligation without causing undue hardship.

Duration and Modification

Under Arkansas law, child support generally continues until the child turns 18 or graduates from high school, whichever comes later, but not beyond age 19. Support may also end if the child marries, joins the military, or is otherwise emancipated.

Either parent can request a modification when there is a material change in circumstances — such as a significant change in income, a change in custody arrangements, or a change in the child’s needs. The court will recalculate support using the current income figures and the chart.

For more on modifying support, see our guide on how to modify child support.

What to Do Next

If you are involved in a child support matter in Arkansas, take these steps:

1. Gather income documentation. Collect recent pay stubs, tax returns (at least the last 2 years), bank statements, and records of all income sources. Accurate income information is the foundation of the support calculation.
2. Calculate your adjusted income. Subtract allowable deductions (taxes, FICA, mandatory retirement, existing support obligations) from your gross income to arrive at your adjusted gross income.
3. Document childcare and medical costs. Keep records of daycare expenses, health insurance premiums for the child, and unreimbursed medical costs. These add-ons are divided between parents as part of the calculation.
4. Track parenting time. If you have shared custody, keep accurate records of the number of overnights each parent exercises. This directly affects whether the shared custody adjustment applies.
5. Consult with an attorney. Arkansas child support calculations involve multiple variables, and the stakes are significant for both parents and the child. Schedule a free consultation to ensure your child support is calculated correctly under Arkansas law.

Frequently Asked Questions

How much child support will I pay in Arkansas?

The amount depends on both parents’ adjusted incomes, the number of children, and the custody arrangement. Arkansas uses an income shares chart that specifies a basic support obligation based on combined income. Each parent’s share is proportional to their percentage of the combined income. Add-ons for health insurance and childcare increase the total.

Can the court deviate from the child support guidelines?

Yes. The guideline amount is a rebuttable presumption. Either parent can ask the court to deviate upward or downward if applying the guidelines would be unjust. Common reasons include extraordinary medical expenses, special educational needs, or significant travel costs for parenting exchanges. The court must make written findings explaining the deviation.

What happens if a parent is not working?

If a parent is voluntarily unemployed or underemployed, the court may impute income based on that parent’s education, skills, work history, and the local job market. The court looks at what the parent could reasonably earn, not what they choose to earn. Income is not imputed if the parent is genuinely unable to work due to disability or is caring for a very young child.

How long does child support last in Arkansas?

Child support in Arkansas generally continues until the child turns 18 or graduates from high school, whichever occurs later, but not beyond age 19. Support may end earlier if the child marries, becomes emancipated, or joins the military. The court may also order support for a child with a disability beyond the standard age.

Can I modify child support if my income changes?

Yes. Either parent can file a petition to modify child support when there is a material change in circumstances — such as a significant increase or decrease in income, a change in the custody arrangement, or a change in the child’s needs. The court will recalculate support using the current income figures and the child support chart.