How South Dakota Calculates Child Support
South Dakota subtracts single-taxpayer income tax, FICA and allowed deductions from each parent’s gross income, adds the net incomes, reads the statutory schedule for the number of children and has the non-custodial parent pay his or her proportionate share.
Step 1: Gross income
Gross income includes compensation, self-employment income, pensions, Social Security and veterans’ benefits, disability payments, investment income, capital gains, unemployment, workers’ compensation and benefits in lieu of compensation. Overtime, commissions and bonuses may be excluded if not regular and recurring, and seasonal income is annualized (SDCL 25-7-6.3). A parent is presumed capable of earning at least 1,820 hours at the state minimum wage, and the court may impute income.
Step 2: Deductions to net income
Deductions are income tax at the applicable rate for a single taxpayer and a monthly payroll period rather than the actual rate; Social Security and Medicare tax; contributions to a qualified retirement plan up to 10% of gross income; unreimbursed employee business expenses; and payments on other support and maintenance orders (SDCL 25-7-6.7). With the 2026 IRS single-filer percentage method, $5,000 of gross income leaves $4,199 and $3,000 leaves $2,592 (IRS Publication 15-T).
Step 3: The schedule
Add the net incomes and read the schedule in SDCL 25-7-6.2 for the number of children. The schedule lists ranges of $50, from $0 to $30,000 of combined monthly net income.
Step 4: The proportionate share
“The noncustodial parent’s proportionate share establishes the amount of the child support order.” Each parent’s share is his or her net income divided by the combined net income.
A worked example
Two children; gross incomes of $3,000 and $5,000.
| Step | Amount |
|---|---|
| Gross monthly income: custodial / non-custodial | $3,000 / $5,000 |
| Monthly net income | $2,592 / $4,199 |
| Combined net income | $6,791 |
| Basic obligation for two children (schedule) | $1,715 |
| Non-custodial parent’s share, 61.8% | $1,060.42 |
| Monthly child support | $1,060 |
With one child the amount is $715 and with three $1,247. The South Dakota child support calculator reproduces these.
What to gather
Pay stubs and tax returns, records of retirement contributions and other support orders, insurance premium statements and child care invoices.
Above the schedule
For a combined net income above the schedule, the obligation is set at an appropriate level, taking into account the actual needs and standard of living of the child (SDCL 25-7-6.9).
Frequently asked questions
Does South Dakota use gross or net income for child support?
Net income: gross income less single-taxpayer income tax, FICA, retirement contributions up to 10%, business expenses and other support payments.
How does South Dakota figure income tax for child support?
At the applicable rate for a single taxpayer and a monthly payroll period, not the parent's actual tax.
Does South Dakota impute income?
Yes. A parent is presumed able to earn at least 1,820 hours at the state minimum wage, and the court may impute more.
Who pays in South Dakota child support?
The non-custodial parent pays his or her proportionate share of the schedule amount.
When is South Dakota child support presumed a hardship?
When the total obligation including health insurance and child care exceeds 50% of the obligor's monthly net income.
Official sources
- SDCL 25-7-6.2: support obligation schedule
- SDCL 25-7-6.7: allowable deductions from monthly gross income
- SDCL 25-7-6.27: shared parenting child support cross credit
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 South 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 South Dakota attorney.