How Child Support Calculated Utah

Under Utah Code Section 78B-12-212, child support is calculated using the income shares model. Both parents’ adjusted gross incomes are combined, a base combined obligation is determined from the guidelines table based on combined income and number of children, and each parent pays their proportionate share of the total obligation.

Last updated: July 2026

Understanding how child support is calculated under Utah law is essential for any parent going through a divorce or parentage case. Under Utah Code Section 78B-12-212, the court uses the income shares model to determine child support. This model is based on the principle that children should receive the same proportion of parental income they would have received if their parents lived together. The calculation involves several steps: determining each parent’s adjusted gross income, finding the base combined obligation from the guidelines table, calculating each parent’s proportionate share, and adjusting for additional expenses.

What many parents find surprising is that the guidelines table in Utah covers combined monthly incomes up to a certain cap, beyond which the court has discretion to determine support based on the child’s needs and the parents’ ability to pay. Under Utah Code Section 78B-12-212(6), for combined incomes exceeding the highest amount shown in the guidelines table, the court may order additional support based on the child’s reasonable needs and the parents’ ability to pay. This means that high-income parents may pay more than the table amount if the child’s needs justify higher support. Understanding how each step of the calculation works helps parents evaluate whether their support order is accurate and fair.

What is the income shares model under Utah Code Section 78B-12-212?

The income shares model calculates child support by considering both parents’ incomes rather than only the paying parent’s income. Under Utah Code Section 78B-12-212, the court first determines each parent’s adjusted gross income. The parents’ adjusted gross incomes are then added together to arrive at the combined adjusted gross income. The court then consults the guidelines table, which shows the base combined child support obligation for the combined income and the number of children. This base obligation represents the total amount both parents together would spend on their children.

Each parent’s share of the base obligation is proportional to their income contribution. For example, if one parent earns 60 percent of the combined income, that parent is responsible for 60 percent of the base obligation. The parent with less parenting time typically pays their share to the parent with more parenting time, creating the actual support transfer. The income shares model ensures that both parents contribute to child support in proportion to their financial capacity, which is more equitable than models that only consider the paying parent’s income.

How is gross income calculated for Utah child support purposes?

Gross income for child support purposes is broadly defined under Utah Code Section 78B-12-203. It includes income from any source, including wages, salaries, commissions, bonuses, tips, self-employment income, disability benefits, workers’ compensation, unemployment compensation, retirement benefits, Social Security benefits, interest, dividends, rental income, and trust income. The court may also impute income to a parent who is voluntarily unemployed or underemployed, meaning the court calculates support based on earning capacity rather than actual earnings.

From gross income, the court deducts certain items to arrive at adjusted gross income. Under Section 78B-12-204, allowable deductions include federal and state income taxes, FICA (Social Security and Medicare) taxes, mandatory retirement contributions, health insurance premiums for the parent, and other court-ordered child support or spousal support payments. For self-employed parents, the court deducts reasonable and necessary business expenses but does not deduct depreciation or other noncash expenses unless they are documented and legitimate. Parents who receive significant nonwage income should work with an attorney to ensure their income is accurately calculated and all allowable deductions are applied.

What is the base combined obligation and how is it determined?

The base combined child support obligation is the amount the guidelines table specifies for the parents’ combined adjusted gross income and number of children. Under Utah Code Section 78B-12-212(2), the table reflects average household spending on children at various income levels, based on economic data about how much two-parent families spend on their children. The base obligation increases as combined income increases and as the number of children increases. The table covers combined monthly incomes from zero up to a cap, which is adjusted periodically by the legislature to reflect changes in the cost of living.

For combined incomes below the minimum shown in the table, the court may set support at a minimum amount or may order the paying parent to seek employment or training. For combined incomes above the cap, the court has discretion to order additional support beyond the table amount based on the child’s reasonable needs and the parents’ financial circumstances. Under Section 78B-12-212(6), the court must consider the child’s customary standard of living, the child’s special needs, and the parents’ ability to pay when determining support above the cap.

What additional expenses are included in a Utah child support order?

In addition to the base obligation, the child support order includes adjustments for three main categories of additional expenses: health insurance, medical expenses, and child care costs. Under Utah Code Section 78B-12-215, the court must address health insurance coverage for the child. The cost of the child’s health insurance premium is added to the base obligation and allocated between the parents in proportion to their incomes. Uncovered medical expenses, including deductibles, copayments, and noncovered treatments, are also shared proportionally between the parents.

Child care costs necessary for the parent’s employment or education are also added to the base obligation. Under Section 78B-12-216, the court may order either parent to pay their proportionate share of reasonable child care expenses. Child care costs must be work-related or education-related to be included. The court considers whether the child care is reasonable and whether less expensive alternatives are available. The party seeking to include child care costs must provide evidence of the actual or anticipated costs. Parents should keep careful records of child care expenses to ensure they are properly credited in the support calculation.

How does parenting time affect the Utah child support calculation?

Parenting time adjustments can significantly affect the child support amount. Under Utah Code Section 78B-12-214, the court may adjust the support order based on the amount of time each parent spends with the child. The adjustment recognizes that parents who have significant parenting time incur direct costs of caring for the child during that time. The court uses a formula that considers the number of overnights each parent has with the child and adjusts the support obligation accordingly. The adjustment is most significant when the parents share parenting time relatively equally.

For parents with roughly equal parenting time (approximately 145 overnights or more per year), the support calculation changes substantially. In these cases, the court calculates each parent’s obligation based on their income and the time the child spends with each parent, which may result in a lower or even zero transfer payment. Under Section 78B-12-214(2), the court may also deviate from the guidelines based on the extraordinary costs associated with extended parenting time, such as transportation costs or the costs of maintaining a suitable home for the child.

Can the court deviate from the standard calculation?

Yes. Under Utah Code Section 78B-12-106, the court may deviate from the standard guidelines calculation if applying the guidelines would be unjust, inappropriate, or not in the child’s best interest. The court must enter written findings explaining the specific reasons for the deviation. Common grounds for deviation include the child’s special needs, the parents’ high combined income, the child’s own income, the parents’ agreement, or other extraordinary circumstances. The deviation must be based on evidence, and the court cannot deviate simply because the judge believes a different amount would be more appropriate.

The court may also deviate based on a written stipulation of the parties. Under Utah Code Section 78B-12-107, if both parents agree to a support amount that differs from the guidelines, and the court finds that the agreed amount is not contrary to the child’s best interest, the court may approve the deviation. However, the court will not approve a deviation that would result in the child receiving inadequate support or that would shift the financial burden to taxpayers through public assistance programs.

Understanding how child support is calculated under Utah Code Section 78B-12-212 helps parents ensure their support order is accurate and fair. The income shares model is designed to reflect both parents’ financial capacity and to provide children with the support they need based on their parents’ combined resources.

About the Author: Stephen Honig is a legal content strategist who writes about Utah family law, divorce, and related legal topics. His work helps individuals understand their rights and options under Utah law.

This article is for informational purposes only and does not constitute legal advice. Consult with a qualified Utah family law attorney for advice specific to your situation.