How North Dakota Calculates Child Support: The Obligor-Income Schedule
North Dakota computes the obligor’s net income after hypothetical federal tax, state tax at 11% of it and FICA, rounds it to the nearest $100 a month and reads the child support amount in a schedule by the number of children.
The obligor’s net income
“Net income” means total gross annual income less a hypothetical federal income tax obligation, a hypothetical state income tax obligation equal to 11% of the federal amount, a hypothetical FICA, Medicare or self-employment tax obligation, a portion of health insurance premiums for the children, payments on the children’s actual medical expenses, required union dues and licenses, required retirement contributions, certain documented unreimbursed employee expenses and employer-reimbursed expenses that were included in gross income (N.D. Admin. Code 75-02-04.1-01(6)). No deduction is allowed unless the amount is included in gross income.
What gross income includes
Gross income is income from any source, in any form, including wages, overtime, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, Social Security, workers’ compensation and unemployment benefits, veterans’ benefits, gifts and prizes over $1,000 a year, spousal support received, refundable tax credits, in-kind income, children’s benefits, imputed income and net self-employment income. It excludes means-tested public assistance, child support, atypical overtime, nonrecurring capital gains and early retirement withdrawals.
Rounding and the schedule
The annual total is divided by 12, and a monthly net income ending in $50 or more is rounded up to the next $100, otherwise down (section 75-02-04.1-02). The schedule is read at that amount for the number of children, from $900 up to $25,000 or more (section 75-02-04.1-10).
A worked example
A wage earner with $60,000 of gross income and two children:
| Step | Amount |
|---|---|
| Gross annual income | $60,000 |
| Hypothetical federal tax (single, $16,100 standard deduction) | $5,020 |
| Hypothetical state tax, 11% of the federal tax | $552 |
| Hypothetical FICA and Medicare | $4,590 |
| Net income, annual | $49,838 |
| Net income, monthly | $4,153 |
| Rounded to the nearest $100 | $4,200 |
| Schedule amount for two children | $1,188 |
With $2,400 a year of health insurance premiums for the children, the net income is $4,000 a month and the amount $1,131; with one child it is $780 and with three $1,417. The North Dakota child support calculator reproduces these.
Rounding of amounts
Results of calculations ending in fifty cents or more are rounded up to the nearest whole dollar, and otherwise down.
What to gather
Tax returns, pay stubs and records of the children’s health insurance premiums and medical payments.
Income at the top and bottom
At $800 or less of monthly net income the schedule amount is zero; at $25,000 or more it stops at $3,500 for one child, $4,250 for two, $5,000 for three, $5,500 for four, $6,000 for five and $6,500 for six or more.
Frequently asked questions
What is net income for North Dakota child support?
Gross income less hypothetical federal tax, state tax at 11% of it and FICA, plus the listed deductions such as the children's insurance premium.
How is monthly net income rounded in North Dakota?
To the nearest $100: $50 or more rounds up.
Does a new spouse’s income count in North Dakota child support?
No, unless the spouse's income is to a significant extent subject to the obligor's control.
Is the North Dakota schedule per child?
No. It gives one amount for the number of children, from one to six or more.
Does North Dakota count overtime as income?
Overtime wages are income, except atypical overtime over which the employee has no significant control.
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 North Dakota statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed North Dakota attorney.