Child Support in Tennessee: Guidelines and Calculations

A Nashville couple with two children agreed to a 50/50 parenting schedule — each parent had the kids exactly half the year. The father earned $95,000 and the mother earned $52,000. He assumed equal parenting time meant zero child support. When they ran the Tennessee child support worksheet, his obligation came out to several hundred dollars per month. The Income Shares Model doesn’t just count days. It measures each parent’s share of combined income, and when there’s a gap between the two, the higher earner pays — even with perfectly equal time.

Tennessee’s child support guidelines apply to every family going through divorce, separation, or paternity proceedings. This guide covers how the state calculates support under Tennessee Code Section 36-5-101 and the Child Support Guidelines (Rules 1240-02-04), what counts as income, how parenting time affects the number, and the rules for modification and enforcement. For a national overview, see our guide on how child support is calculated, and try our child support calculator for a quick estimate.

How Tennessee Calculates Child Support

Tennessee uses the Income Shares Model, the same framework used by roughly 40 states. The core principle: children should receive the same proportion of parental income they’d have received if the family stayed together.

The calculation combines both parents’ adjusted gross incomes, finds the total child support obligation from a statutory schedule (the CS Schedule), and divides that obligation between the parents based on each one’s percentage of the combined income.

Step-by-Step Calculation

Step 1: Determine each parent’s gross monthly income. Tennessee defines gross income broadly. It includes wages, salaries, self-employment earnings, commissions, bonuses, overtime, dividends, interest, rental income, trust income, Social Security benefits, veterans’ benefits, disability benefits, unemployment compensation, workers’ compensation, pensions, retirement income, and spousal support received from another case.

Step 2: Calculate Adjusted Gross Income (AGI). AGI modifies gross income in three ways:

• Add any Social Security benefits paid to the child on the parent’s account
• Deduct self-employment taxes (the employer-equivalent share of FICA and Medicare)
• Deduct credits for other children the parent is legally responsible for and actually supporting

Variable income such as commissions, bonuses, and overtime gets averaged over a reasonable period consistent with the circumstances of the case.

Step 3: Combine both parents’ AGI. Add Parent A’s AGI to Parent B’s AGI. This combined figure determines where the case falls on the CS Schedule.

Step 4: Find the Basic Child Support Obligation (BCSO). Using the CS Schedule in the guidelines, look up the combined AGI and number of children. The schedule provides the total monthly child support obligation. When the combined AGI falls between amounts on the schedule, round up to the next level.

Step 5: Calculate each parent’s percentage of income. Divide each parent’s AGI by the combined AGI. If Parent A earns $6,000 and Parent B earns $4,000, Parent A’s share is 60% and Parent B’s share is 40%.

Step 6: Apply the parenting time adjustment. If the Alternative Residential Parent (ARP) — the parent with less time — has the child for 92 or more days per year, a day-for-day credit reduces their obligation. More on this below.

Step 7: Add supplemental costs. Health insurance premiums for the children, work-related childcare costs, and recurring uninsured medical expenses are added to the BCSO and divided proportionally.

Step 8: Determine the final obligation. The ARP’s share of the adjusted BCSO, minus credits for direct costs they pay (such as the child’s health insurance), becomes the monthly child support payment.

What Counts as Income (and What Doesn’t)

Tennessee’s definition of gross income is one of the broadest among states. The guidelines capture nearly every income source, whether earned or unearned.

Included:

• All employment income (wages, salary, bonuses, commissions, tips, overtime)
• Self-employment earnings (gross receipts minus reasonable business expenses)
• Investment income (dividends, interest, capital gains, rental income)
• Government benefits (Social Security, VA benefits, disability, unemployment, workers’ compensation)
• Retirement income (pensions, annuities, IRA distributions)
• Trust and estate income
• Spousal support received from another case

Not included:

• Benefits from means-tested public assistance programs (TANF, SNAP, SSI)
• Child support received for other children
• Low Income Heating and Energy Assistance Program (LIHEAP) payments
• Social Security benefits drawn on the child’s own disability
• Adoption assistance subsidies under the Adoption Assistance and Child Welfare Act
• Income of a new spouse or partner (though a court may consider how a new spouse’s contributions reduce the parent’s personal expenses)

Imputed Income

When a parent is voluntarily unemployed or underemployed, Tennessee courts can impute income — assigning an earning capacity instead of using actual earnings.

The guidelines specify two criteria for imputing income: the parent’s past and present employment, and the parent’s education and training. Unlike some states, Tennessee doesn’t require the court to find that the parent intentionally reduced income to avoid support. Even well-intentioned career changes can trigger imputation if the result leaves the parent earning below their capacity.

When a parent fails to provide adequate income documentation, the guidelines set default imputed amounts based on median gross income data from the U.S. Census Bureau’s American Community Survey: $43,761 per year for men and $35,936 per year for women.

A father in Memphis earning $110,000 as a sales manager left his position to start a freelance consulting business that brought in $38,000 during its first year. He argued the career change would benefit the family long-term. The court imputed income closer to his prior earning capacity, finding that his education and work history supported a higher figure than his current self-employment income.

Courts do consider mitigating factors. If a parent is temporarily unemployed to pursue education or training that will eventually benefit the child, or if a parent can’t work outside the home because they’re caring for a seriously ill or disabled family member, the court may decline to impute income or impute at a lower level.

The Parenting Time Adjustment

Tennessee’s guidelines include a parenting time adjustment that reduces the ARP’s child support obligation when they have the child for a significant number of days per year. The threshold is 92 days — once the ARP reaches 92 days of parenting time, a day-for-day adjustment begins.

This matters because the adjustment recognizes that the ARP is directly spending on the child during their parenting time — covering food, housing, transportation, and other daily expenses. Each additional day above 92 incrementally reduces the support obligation.

Equal Parenting (50/50 Custody)

Under the guidelines, equal parenting means exactly 182.5 days for each parent. With true 50/50 custody, the ARP receives the maximum parenting time adjustment. But as the opening scenario illustrates, equal time doesn’t mean zero support.

The Tennessee DHS FAQ puts it plainly: “There will be a child support obligation for children who spend exactly equal time with each parent unless both parents have exactly the same income and expenses for the child.” When one parent earns significantly more, the income share difference drives a support obligation regardless of how many days each parent has the child.

Why 92 Days Matters

Parents with the child for 91 days or fewer receive no parenting time adjustment at all. The difference between 91 and 92 days can mean a noticeable change in the support amount. If you’re close to this threshold, the specific language in your parenting plan about overnight visits and holiday schedules directly affects the calculation.

Health Insurance, Childcare, and Additional Expenses

Health insurance for the children and work-related childcare costs are mandatory components of the Tennessee child support calculation. They get added to the BCSO and divided between the parents based on their income percentages.

• Health insurance: The child’s share of medical, dental, and vision premiums is factored in. The court determines which parent provides coverage based on availability and cost.
• Work-related childcare: Daycare, after-school programs, and summer childcare expenses incurred so a parent can work are included.
• Recurring uninsured medical expenses: Regular out-of-pocket medical costs are divided proportionally.

Special Expenses and the 7% Threshold

Extraordinary expenses — summer camp, music or art lessons, travel, school extracurriculars, sports, and other enrichment activities — are handled differently. These aren’t automatically included in the BCSO. Instead, they’re considered on a case-by-case basis as potential deviations from the guidelines.

For a special expense to qualify as a deviation factor, it must exceed 7% of the Basic Child Support Obligation. Below that threshold, the expense is considered part of the standard obligation.

Low-Income Protections

Tennessee’s guidelines include a Self-Support Reserve (SSR) designed to prevent the ARP’s child support obligation from pushing them below subsistence. The SSR is set at $957 per month, which represents 90% of the 2020 federal poverty level for one person.

When the ARP’s income falls within the shaded area of the CS Schedule (indicating low income), the SSR adjustment applies. In these cases, only the ARP’s own AGI is used to calculate the BCSO, rather than the combined AGI of both parents. This prevents a higher-earning PRP’s income from inflating the obligation beyond what the low-income ARP can actually afford.

The SSR adjustment amount gets compared to what the ARP’s proportionate share would be under the standard calculation. The lesser of the two becomes the Calculated BCSO Owed. It’s a safety net — not generous, but it keeps the support amount within reach for parents at the bottom of the income scale.

Deviations from the Guidelines

Tennessee courts can deviate from the calculated child support amount, but only under specific circumstances. The primary consideration in any deviation is the best interest of the child.

When a court deviates, it must:

• State the basis for the deviation in the order
• Specify what the support amount would have been without the deviation
• Ensure the deviation doesn’t seriously impair the paying parent’s ability to maintain basic necessities for the children

Common grounds for deviation include:

• Extraordinary educational expenses
• Travel costs for parenting time when parents live far apart
• Special expenses exceeding the 7% threshold
• A child’s extraordinary medical or dental needs
• Assets or liabilities of either parent that significantly affect ability to pay
• Seasonal or irregular income that makes the standard calculation unreliable

For families above the high-income threshold — where the obligor’s net income exceeds $10,000 per month — the custodial parent must prove by a preponderance of the evidence that support above the guideline amount is reasonably necessary to provide for the children’s needs.

Modifying Child Support

Tennessee child support orders aren’t permanent. Either parent can seek a modification when circumstances change, but the change must meet a specific threshold.

The Significant Variance Test

To modify a child support order, you must show a significant variance — defined as at least a 15% difference between the current support obligation and the amount that would be calculated under the current guidelines. For low-income obligors, the threshold drops to 7.5%.

Qualifying changes that commonly trigger a significant variance include:

• Job loss or significant income change
• Change in the parenting time arrangement
• A child becoming disabled
• Changed childcare or medical expenses
• Emancipation of one child (when the order covers multiple children)

When to File

Modifications are retroactive only to the date the petition is filed with the court — not to the date circumstances changed. If you lose your job in January but don’t file until June, you won’t get credit for those five months. File as soon as your circumstances change.

Health Insurance Exception

There’s one exception to the significant variance test. The necessity of providing for the child’s health care needs is a standalone basis for modification, regardless of whether the percentage threshold is met.

When Child Support Ends

In Tennessee, child support terminates when the child emancipates. Under TCA Section 36-5-101, emancipation typically occurs when:

• The child turns 18, or
• The child graduates from high school — whichever happens later
• However, support does not continue past the child’s 19th birthday, even if they haven’t graduated

Other emancipation triggers include marriage, enlistment in active military service, or a court order of emancipation.

Tennessee does not require parents to pay for college expenses. Unlike states such as New Jersey or New York, Tennessee courts cannot order a parent to contribute to post-secondary education costs. Any contribution to a child’s college education must come from a voluntary agreement between the parents.

One critical detail: You must file a motion with the court to formally terminate the child support obligation when your child reaches emancipation age. Simply stopping payments without a court order can put you in arrears, even if the child is legally emancipated. The obligation continues until the court says it doesn’t.

Enforcement

Tennessee has comprehensive enforcement tools for child support, administered through the Department of Human Services Child Support Services.

• Income withholding — Tennessee law directs that all child support be paid by wage assignment unless good cause exists otherwise. Support is deducted directly from wages and sent to the state for distribution.
• Tax refund interception — federal and state tax refunds and lottery winnings can be intercepted to cover arrears.
• License suspension — driver’s licenses, professional licenses, and recreational licenses (hunting, fishing) can all be suspended for non-payment.
• Passport denial — for arrears exceeding $2,500, the federal government can deny or revoke a passport.
• Credit reporting — delinquent child support is reported to credit bureaus.
• Liens — placed on property, bank accounts, and insurance settlements.
• Contempt of court — willful failure to pay can result in 10 days of jail time for each violation (each missed monthly payment counts as a separate violation).
• Criminal nonsupport — classified as a Class A misdemeanor in Tennessee, carrying up to 11 months and 29 days in jail and fines up to $2,500.
• Interest on arrears — unpaid child support accrues interest at 12% per year in Tennessee. Arrears can grow quickly.

Frequently Asked Questions

How much is child support in Tennessee for one child?

There’s no flat amount. Child support depends on both parents’ adjusted gross incomes, the parenting time arrangement, and additional expenses like health insurance and childcare. As a rough reference, for combined AGI of $8,000 per month with one child under a standard parenting schedule, the BCSO is in the range of $1,000 to $1,200 before adjustments. Use Tennessee’s official calculator or our child support calculator for an estimate based on your actual numbers.

Does 50/50 custody eliminate child support in Tennessee?

Almost never. Tennessee uses the Income Shares Model, which factors in both parenting time and income. With equal parenting time (182.5 days each), the parent with higher income will still typically owe support to the other parent. The only scenario where 50/50 custody results in zero support is when both parents have exactly the same income and child-related expenses — which rarely happens.

Can child support be modified if I lose my job?

Yes. Job loss is a qualifying change for modification. You must demonstrate a significant variance of at least 15% between the current order and the recalculated amount (7.5% if you qualify as low-income). File your modification petition immediately — modifications are retroactive only to the filing date. If the court finds you voluntarily quit, it may impute income based on your earning capacity rather than your actual lower income.

Does my new spouse’s income affect child support in Tennessee?

No. A new spouse’s or partner’s income is not included in the child support calculation. However, the court may consider how a new partner’s financial contributions reduce the parent’s personal living expenses, which could indirectly affect the analysis. Your new spouse has no legal obligation to support your children from a prior relationship.

Does child support cover college in Tennessee?

No. Tennessee courts cannot order a parent to pay for post-secondary education expenses. Child support ends at emancipation — age 18 or high school graduation, whichever is later (capped at age 19). Any college contribution must be a voluntary agreement between the parents, often negotiated as part of the divorce settlement but not enforceable as child support.

How This Guide Was Researched

This guide was created by reviewing publicly available legal information from official state statutes, judiciary websites, court resources, and family law publications. The goal is to explain family law topics in plain English so readers can better understand the process before speaking with an attorney.

Sources and Legal References

This guide is based on publicly available legal information and official sources, including:

• Tennessee Code Section 36-5-101 — Child Support Orders
• Tennessee Child Support Guidelines (Rules 1240-02-04, Revised October 2021)
• Tennessee DHS — Child Support Calculator and Worksheet
• Cornell LII — Tennessee Child Support Deviations (1240-02-04-.07)
• Cornell LII — Tennessee Child Support Modification (1240-02-04-.05)

Official Tennessee Resources

• Tennessee Department of Human Services — Child Support Guidelines
• Tennessee Administrative Office of the Courts — Income Shares Guidelines
• Tennessee DHS — Review and Adjustment
• Tennessee DHS — Child Support Services

For more about how we research our guides, see our editorial policy and sources methodology.

Related Guides

Learn more about related family law topics:

• Divorce in Tennessee
• Tennessee Custody: Best Interest Factors
• Child Support Calculator
• How Is Child Support Calculated
• Child Support with 50/50 Custody
• How to File for Child Support
• Get a Free Consultation

Last updated: April 2026. This guide summarizes general legal information based on publicly available sources and is provided for educational purposes only. It does not constitute legal advice. For advice specific to your situation, consult a licensed attorney in your state.