How Texas Calculates Net Resources for Child Support
Texas starts from the paying parent’s gross income and subtracts Social Security and Medicare tax, federal income tax for a single person with the standard deduction, union dues and the child’s health insurance to find the net resources to which the percentages apply.
What counts as a resource
Resources include 100% of wage and salary income and other pay for personal services (including commissions, overtime, tips and bonuses); interest, dividends and royalties; self-employment income; net rental income; and all other income actually received, such as severance, retirement benefits, pensions, trust income, annuities, capital gains, Social Security benefits other than SSI, VA disability benefits, unemployment, disability and workers’ compensation, gifts and prizes, spousal maintenance and alimony (Tex. Fam. Code 154.062(b)). Return of capital, accounts receivable, federal public assistance and foster care payments are not resources.
What is deducted
The court deducts Social Security taxes; federal income tax for a single person claiming one personal exemption and the standard deduction; state income tax; union dues; the cost of the child’s health, dental or cash medical support ordered under sections 154.182 and 154.1825; and, if the obligor does not pay Social Security tax, nondiscretionary retirement contributions.
The Attorney General tax charts
Section 154.061 has the Attorney General publish tax charts for the conversion. The 2026 charts use a $16,100 standard deduction, 6.2% Social Security tax up to $184,500 a year ($15,375 a month) and 1.45% Medicare tax; for self-employed persons, 12.4% and 2.9% on 92.35% of income, with half of the tax deducted before the income tax (2026 Employed Persons chart; Self-Employed chart).
A worked example
An employed obligor with $6,000 of gross monthly income and one child:
| Step | Amount |
|---|---|
| Gross monthly income | $6,000.00 |
| Social Security (6.2%) | $372.00 |
| Medicare (1.45%) | $87.00 |
| Federal income tax (single, $16,100 standard deduction) | $584.17 |
| Net resources | $4,956.83 |
| 20% for one child | $991.37 |
With two children the amount is $1,239 and with three $1,487. A self-employed obligor with the same income and two children has net resources of $4,661.32 and a guideline of $1,165. The Texas child support calculator reproduces these.
Union dues and the child’s insurance
With $60 of union dues and a $250 premium for the child, net resources fall to $4,646.83 and the two-child guideline to $1,162. If the child’s health insurance is provided by the obligee, the obligor pays the actual cost, up to a reasonable amount, as additional child support (section 154.182(b-1)): $300 a month raises the two-child amount to $1,539.
What to gather
Pay stubs, tax returns, records of union dues and the child’s insurance premium, and business records if self-employed.
What the charts do not cover
The charts do not account for the qualified business income deduction or other tax situations of owners of pass-through businesses; complex cases may need a tax professional.
Frequently asked questions
What are net resources in Texas?
Resources such as wages, self-employment and investment income, less Social Security and Medicare tax, federal income tax for a single person with the standard deduction, union dues and the child's health insurance.
Who publishes the Texas tax charts?
The Office of the Attorney General, each year, under section 154.061.
Does Texas count state income tax?
Section 154.062 deducts state income tax, but Texas has none.
How does Texas treat self-employment income?
As a resource, with self-employment tax (12.4% and 2.9% of 92.35% of income) deducted in place of the employee Social Security and Medicare taxes.
Does Texas use gross or net income for child support?
Net resources, after taxes and the listed deductions.
Official sources
- Tex. Fam. Code chapter 154: sections 154.062, 154.125, 154.126 and 154.128
- Tex. Fam. Code 156.401: modification of child support
- Attorney General 2026 Employed Persons Tax Chart
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 Texas statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Texas attorney.