In Texas, child support is computed by first subtracting from gross income social
security taxes and federal income tax withholding for a single person claiming one
personal exemption and the standard deduction.

Child support is computed as follows on the net resources of the spouse that pays the
child support:  20% for 1 child; 25% for 2 children; 30% for 3 children; 35% for 4 children;
40% for 5 children; and not less than 40% for 6 or more children.

NET RESOURCES:

Resources include:

(1) 100 percent of all wage and salary income and other compensation for personal
services (including commissions, overtime pay, tips, and bonuses);

(2) interest, dividends, and royalty income;

(3) self-employment income;

(4) net rental income (defined as rent after deducting operating expenses and mortgage
payments, but not including noncash items such as depreciation); and

(5) all other income actually being received, including severance pay, retirement
benefits, pensions, trust income, annuities, capital gains, social security benefits,
unemployment benefits, disability and workers' compensation benefits, interest income
from notes regardless of the source, gifts and prizes, spousal maintenance, and
alimony.

(c) Resources do not include:

(1) return of principal or capital;

(2) accounts receivable; or

(3) benefits paid in accordance with aid for families with dependent children.

(d) The court shall deduct the following items from resources to determine the net
resources available for child support:

(1) social security taxes;

(2) federal income tax based on the tax rate for a single person claiming one personal
exemption and the standard deduction;

(3) state income tax;

(4) union dues; and

(5) expenses for health insurance coverage for the obligor's child


ADDITIONAL FACTORS THE COURT MAY CONSIDER.


(a) The court may order periodic child support payments in an amount other than that
established by the guidelines if the evidence rebuts the presumption that application of
the guidelines is in the best interest of the child and justifies a variance from the
guidelines.

(b) In determining whether application of the guidelines would be unjust or inappropriate
under the circumstances, the court shall consider evidence of all relevant factors,
including:

(1) the age and needs of the child;

(2) the ability of the parents to contribute to the support of the child;

(3) any financial resources available for the support of the child;

(4) the amount of time of possession of and access to a child;

(5) the amount of the obligee's net resources, including the earning potential of the
obligee if the actual income of the obligee is significantly less than what the obligee
could earn because the obligee is intentionally unemployed or underemployed and
including an increase or decrease in the income of the obligee or income that may be
attributed to the property and assets of the obligee;

(6) child care expenses incurred by either party in order to maintain gainful employment;

(7) whether either party has the managing conservatorship or actual physical custody of
another child;

(8) the amount of alimony or spousal maintenance actually and currently being paid or
received by a party;

(9) the expenses for a son or daughter for education beyond secondary school;

(10) whether the obligor or obligee has an automobile, housing, or other benefits
furnished by his or her employer, another person, or a business entity;

(11) the amount of other deductions from the wage or salary income and from other
compensation for personal services of the parties;

(12) provision for health care insurance and payment of uninsured medical expenses;

(13) special or extraordinary educational, health care, or other expenses of the parties
or of the child;

(14) the cost of travel in order to exercise possession of and access to a child;

(15) positive or negative cash flow from any real and personal property and assets,
including a business and investments;

(16) debts or debt service assumed by either party; and

(17) any other reason consistent with the best interest of the child, taking into
consideration the circumstances of the parents.
MILTON I. FAGIN
ATTORNEY AT LAW
BOARD CERTIFIED FAMILY LAW
    TEXAS BOARD OF LEGAL SPECIALIZATION
Child Support
"If you don't know
the law know a
lawyer."
210.736.4423