How this calculator works
Mississippi child support is set by a percentage-of-income statute, not an income-shares schedule. The math is short; the judgment calls live in the deviation analysis.
The statutory percentages
Under Miss. Code Ann. § 43-19-101, the presumptive award is a flat percentage of the obligor's adjusted gross income:
- 1 child — 14%
- 2 children — 20%
- 3 children — 22%
- 4 children — 24%
- 5 or more children — 26%
Adjusted gross income
Start with annual gross income. Subtract federal, state, and FICA taxes; mandatory retirement contributions; and any pre-existing court orders for support actually being paid. Divide by 12, then subtract discretionary in-home deductions (other children living in the home, for example) to get monthly AGI.
Threshold findings
If annual AGI exceeds $100,000 or is below $10,000, the court must make written findings that the guideline percentage is or is not reasonable. The calculator flags both thresholds automatically.
The 10 deviation factors
§ 43-19-103 lists ten criteria the court may consider to deviate upward or downward from the presumptive award. The calculator offers two entry modes: a guided walk-through that asks about each factor in turn, or a pick list that shows all ten factors at once. Each applicable factor opens a structured sub-form capturing the specific evidence chancellors consider for that factor. You can also run a side-by-side comparison of two proposed deviation slates (e.g., yours vs. opposing counsel's) with a per- factor and aggregate gap.
Incarceration & imputation
The form checks § 43-19-36 (incarceration suspension) before computing AGI: incarceration over 180 days suspends the obligation by operation of law unless a statutory carve-out applies. The AGI section also captures the § 43-19-101(5) imputation basis when gross income is imputed rather than actual.