How New Mexico Calculates Child Support: Worksheet A
New Mexico adds both parents’ gross incomes, rounds to the nearest $50, reads the basic support in the schedule, adds insurance, child care and additional expenses, and has the other parent pay his or her income share less what he or she pays directly.
Step 1: Gross income
“Gross income” is income from any source, including salaries, wages, tips, commissions, bonuses, dividends, severance, pensions, interest, trust income, annuities, capital gains, Social Security, workers’ compensation, unemployment and disability benefits, significant in-kind benefits, prizes and alimony received. It excludes means-tested benefits, a child’s own earnings and child support received for other children. Alimony actually paid, child support paid for prior children and a reasonable amount for prior children in the parent’s custody are subtracted (NMSA 40-4-11.1(C)). Income may be imputed to a parent who is willfully unemployed or underemployed, with minimum wage as a floor if the parent has no history.
Step 2: Percentages and the schedule
Divide each parent’s income by the combined income (line 2). Round the combined income to the nearest $50 and read the basic support in the schedule for the number of children (lines 3 and 4); for example, a combined $8,000 and two children gives $1,583.
Step 3: Add-ons
Add the children’s health and dental insurance premium, net work-related child care (the yearly cost divided by 12) and additional expenses (lines 5 to 7). Additional expenses include uninsured medical, dental and counseling expenses over $100 per child a year, extraordinary educational expenses and transport for long-distance time sharing (subsections J and K).
Step 4: Each parent’s share
Multiply the total on line 8 by each parent’s percentage (line 9), then subtract what each parent pays directly (line 10). The other parent’s result is what he or she pays the custodial parent each month; the custodial parent is presumed to spend his or her own share on the children (line 11).
A worked example
Two children; the custodial parent earns $3,000 a month and the other parent $5,000.
| Line | Amount |
|---|---|
| Gross monthly income: custodial / other parent (line 1) | $3,000 / $5,000 |
| Combined income, rounded to the nearest $50 (line 1) | $8,000 |
| Each parent’s percentage (line 2) | 37.5% / 62.5% |
| Basic support for two children, row $7,951 to $8,000 (line 4) | $1,583 |
| Total support (line 8) | $1,583 |
| Other parent’s obligation, 62.5% (line 9) | $989 |
| Monthly support (line 11) | $989 |
If the custodial parent pays $400 of child care and the other parent a $150 premium, the payment becomes $1,183. The New Mexico child support calculator reproduces both.
What to gather
Pay records and tax returns for both parents, orders for prior children, child care and insurance statements and the parenting calendar.
Hardship presumption
Whenever the guidelines require a person to pay more than 40% of his or her gross income for a single child support obligation, there is a presumption of substantial hardship that justifies a deviation (subsection L).
Frequently asked questions
Does New Mexico use gross or net income for child support?
Gross monthly income, less alimony paid and support paid for prior children.
How does New Mexico round combined income?
To the nearest $50 before reading the schedule.
Is child care added to New Mexico child support?
Yes. Net work-related child care and the children's insurance premium are added and shared by income.
Does a new spouse’s income count in New Mexico?
No. Only the parent's own income counts, not that of a subsequent spouse.
What is the New Mexico minimum order?
The first row of the schedule, $0 to $1,450, gives $60 for one child, $75 for two and up to $135 for six.
Official sources
- NMSA 40-4-11.1: child support guidelines and Worksheets A and B
- 8.50.108 NMAC and Appendix 1: Basic Child Support Schedule (effective January 1, 2024)
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 New Mexico statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed New Mexico attorney.