Net Income and the Hypothetical Taxes in North Dakota
North Dakota does not use the taxes an obligor actually paid: it computes a hypothetical federal tax for a single filer, a state tax equal to 11% of it and hypothetical FICA, and deducts the children’s share of health insurance and listed expenses.
The hypothetical federal tax
The federal tax is hypothetical: it is based on the obligor’s gross income, reduced by income not subject to federal tax and by deductions allowed in arriving at adjusted gross income, applying the standard deduction for the single filing status and the IRS tax tables for a single individual for the most recent year published (section 75-02-04.1-01(6)(a)). For 2026 the single standard deduction is $16,100 and the brackets are 10% to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above.
The hypothetical state tax
The state tax is hypothetical too: 11% of the federal amount, not a percentage of income. With $5,020 of federal tax the state tax is $552.
FICA and Medicare
The hypothetical Social Security and Medicare obligation is based on the part of gross income subject to those taxes; for a wage earner in 2026 it is 6.2% of wages up to $184,500 plus 1.45% of all wages. Self-employed obligors use the self-employment tax.
Health insurance for the children
Only the part of a premium for the children counts: if the cost of single coverage for the obligor is known, the premium less single coverage is divided by the persons other than the obligor and multiplied by the number of insured children; if not, the premium is divided by all persons covered and multiplied by the number of insured children.
A low income
An obligor with $12,000 of gross income has no federal tax and $918 of FICA, a net income of $924 a month, rounded to $900, and owes $126 for two children.
Documents to gather
Pay records, proof of required dues and retirement contributions and insurance premium statements.
A high income
An obligor with $360,000 of gross income has a net income of $20,367 a month, rounded to $20,400, and owes $3,817 for two children. The schedule stops at $25,000, and a monthly net income above it is a reason to consider more.
Frequently asked questions
Does North Dakota use actual taxes for child support?
No. It uses hypothetical federal and state taxes and FICA computed from the obligor's gross income.
What is the North Dakota hypothetical state tax?
11% of the hypothetical federal income tax.
Which tax table does North Dakota use?
The IRS tax table for a single individual for the most recent year published, with the single standard deduction.
Is health insurance deducted in North Dakota child support?
The portion of premiums for the children is deducted from the obligor's gross income.
What if the obligor is self-employed in North Dakota?
The guidelines use net self-employment income and the self-employment tax; section 75-02-04.1-05 governs the determination.
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.