Quick answer: North Dakota is unusual: child support is based on the obligor’s net income alone, not on both parents’ incomes. Under N.D. Admin. Code chapter 75-02-04.1, net income is total gross annual income less a hypothetical federal income tax (single filer, the standard deduction and the IRS tax table), a hypothetical state tax equal to 11% of the federal amount, hypothetical FICA and Medicare (or self-employment tax), the children’s share of health insurance premiums, payments on the children’s medical expenses, required union dues, required retirement contributions and certain unreimbursed employee expenses. The annual figure is divided by 12 and rounded to the nearest $100, and the amount is read in the Child support amount schedule (§ 75-02-04.1-10) for the number of children: nothing at $800 or less, then about $90 for one child at $900, rising to $3,500 at $25,000 or more. If the court schedules more than 100 overnights a year with the obligor, the obligation is reduced; if the parents have equal residential responsibility, both obligations are calculated as if the other had primary residence and offset. The result is presumed correct unless the court finds a rebuttal criterion.
How the North Dakota guidelines work
- Obligor net income and the schedule. See how the obligor-income schedule works.
- Extended parenting time and equal residence. See extended parenting time and equal residence.
- Hypothetical taxes and deductions. See net income and the hypothetical taxes.
What this calculator checks
The calculator applies the schedule (243 rows from $800 to $25,000) and the net-income rules, and was checked against an independent re-implementation. It uses the 2026 single-filer federal tax table and the $16,100 standard deduction and wage-earner FICA; it does not apply self-employment tax, the multiple-family adjustment for the obligor’s other children, split custody or the rebuttal criteria.
Child support across North Dakota
The guidelines apply in every North Dakota district court and in administrative child support orders, from Fargo, Bismarck, Grand Forks, Minot, West Fargo or Williston. A court that departs from the guideline amount must make findings under § 75-02-04.1-09.
Frequently asked questions
How is child support calculated in North Dakota?
From the obligor's net income alone: gross income less hypothetical taxes and listed deductions, rounded to the nearest $100 a month and read in the schedule for the number of children.
Does North Dakota use the other parent’s income for child support?
No, except with equal residential responsibility, where each parent's obligation is calculated and the two are offset.
What is the highest income in the North Dakota schedule?
$25,000 of monthly net income; the schedule is capped there, at $3,500 for one child and $4,250 for two.
What is the North Dakota extended parenting time rule?
When a court order schedules more than 100 overnights with the obligor, the obligation is reduced by 0.32 of a child's share for each overnight.
Is child support in North Dakota taxed as income?
The guidelines compute hypothetical taxes on the obligor's income; child support received is not income.