What Income Counts for Delaware Child Support
Delaware calculates child support on each parent’s reasonable earning capacity, presuming 35 hours a week at an appropriate job, imputing at least the presumptive minimum income when income is undocumented or a parent is voluntarily underemployed, and increasing nontaxable income by 25%.
Child support runs on earning capacity
Delaware calculates child support on each parent’s reasonable earning capacity. A parent employed at least 35 hours a week at a job appropriate to training and experience, earning more than the entry-level wage for the profession in the Delaware Department of Labor wage surveys, is presumed to have reached reasonable earning capacity. A parent in an appropriate job but working fewer than 35 hours a week is imputed at least 35 hours. If income is undocumented, a parent is voluntarily or through misconduct un- or underemployed, or a parent fails to appear for a hearing or mediation, earning capacity is imputed at not less than the presumptive minimum income, $2,390 a month under the 2026 instructions.
Losing a job
Parents who receive unemployment compensation are presumed to have lost employment by no fault of their own and are imputed the greater of one-half of prior income, the unemployment compensation received or the presumptive minimum income. Unemployment longer than six months is presumed voluntary. A parent who does not receive unemployment compensation is presumed to have left voluntarily or been fired for misconduct, though a parent who has earnestly sought to maximize income may have support calculated on actual current earnings.
What counts as income
Monthly gross income includes wages, salaries, commissions, bonuses and other pay subject to federal retirement or Medicare taxes; secondary income such as second jobs, interest, dividends and trusts, included case by case; overtime (the court determines the average monthly amount likely to recur); other income reportable on the federal return, including SSDI and Social Security retirement; and self-employment income. Income that is nontaxable, such as alimony awarded or modified after 2018, injury and disability payments, military allowances and VA benefits, is included and increased by 25%.
What is not counted
SSI paid because of a child’s disability is not counted, a parent who receives SSI is not assessed an obligation unless he or she has other resources, adoption subsidies are not income, and a cost-of-living stipend clearly identified on pay documents is not included. Expense reimbursements and in-kind payments count only if significant and they reduce personal living expenses. SSDI paid to a household for a child of the union is included in that parent’s income but offsets the net obligation dollar for dollar.
Deductions
Mandatory pension contributions, union dues, disability insurance, health insurance that does not cover these children, court-ordered alimony payments and mandatory deductions required by an employer are subtracted. Voluntary retirement contributions are deductible only to the extent mandatory contributions do not exceed 5% of gross income. Self-employed parents who document their self-employment tax get a 7% deduction up to the Social Security maximum.
Documents that prove income
Bring the most recent tax returns, W-2s and pay stubs; self-employed parents should bring tax returns with all schedules, 1099 forms, documentation of significant expense categories and recent bank statements. Wage reports reported to government agencies are admitted in cases handled by the Division of Child Support Services.
Incarceration and disability
An incarcerated parent’s obligation is based on pre-incarceration circumstances for the first 180 days of continuous confinement and, if resources are insufficient, is reduced to one-half of a minimum order after that. The Delaware child support calculator lets you test your numbers; self-employment adjustments are not included.
Frequently asked questions
What income does Delaware use for child support?
Each parent's reasonable earning capacity, based on gross income from wages, secondary income, other taxable income and nontaxable income increased by 25%.
What is Delaware presumptive minimum income?
$2,390 a month under the 2026 instructions, the statewide entry-level wage at 150 hours a month, used when income is undocumented or a parent is voluntarily un- or underemployed.
Does Delaware impute income to an unemployed parent?
Yes. A parent who loses a job through no fault of his or her own is imputed the greater of one-half of prior income, unemployment compensation received or the presumptive minimum income; voluntary unemployment is imputed at prior income or earning capacity.
Is SSI counted for Delaware child support?
No. A parent who receives SSI is not assessed an obligation unless he or she has other income or resources, and SSI paid because of a child's disability is not considered.
Is alimony income for Delaware child support?
Alimony awarded or modified after 2018 is nontaxable income and is included, increased by 25%; alimony a parent pays under court order is a deduction.
Official sources
A local family law attorney can review your situation — many offer a free consultation.
This is general information, not legal advice. It is based on the cited Delaware statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Delaware attorney.