Arkansas Family Support Chart: Income, Deductions, and Add-Ons

The Arkansas Family Support Chart is the lookup table judges use to set child support under the state Supreme Court’s Administrative Order No. 10. Both parents’ gross monthly incomes are added together, the combined figure is matched to a row on the chart, and the dollar amount in the column for the number of children becomes the basic monthly obligation. That obligation is then split between the parents in proportion to what each contributes to the combined income. The chart in force was revised in July 2020 and covers combined monthly incomes from under $1,050 up to $30,000, for one through six children.

How the Calculation Runs

Arkansas uses an income shares model. The idea is to estimate what the parents would have spent on the child if the household had stayed together, then divide that cost between them. Administrative Order No. 10 lays out the steps in order.¹

Determine each parent’s gross monthly income and add them together.
Calculate each parent’s percentage of that combined total.
Look up the basic obligation on the Family Support Chart using the combined income and number of children.
Add allowable extras: health insurance premiums for the children, work-related childcare, extraordinary medical expenses.
Assign each parent their income-percentage share of the total, credit whoever is already paying certain expenses out of pocket, and the remaining balance becomes the order.

The noncustodial parent typically pays their share to the custodial parent, since the custodial parent already covers day-to-day expenses directly.

Reading the Chart

The chart is a table, not a formula. Find the row matching combined gross monthly income, read across to the column for the number of children, and the cell shows the basic monthly obligation before add-ons.²

A few sample figures show how obligations scale:

Combined income $2,000/month, one child: $323
Combined income $2,000/month, two children: $474
Combined income $5,000/month, one child: $737
Combined income $5,000/month, two children: $1,081
Combined income $5,000/month, three children: $1,307
Combined income $5,000/month, four children: $1,460
Combined income $10,000/month, one child: $1,074
Combined income $10,000/month, three children: $1,802

Two floors protect low-income parents. A self-support reserve of $900 per month is built into the chart so the paying parent retains enough for basic living expenses. Where a parent’s income is low enough that the chart would otherwise produce almost nothing, the court applies a minimum order of $125 per month.²

What Counts as Income

Administrative Order No. 10 defines income broadly as any form of payment due to an individual, regardless of source. That includes wages, salaries, commissions, bonuses, workers’ compensation, disability payments, pension and retirement distributions, and interest.³

Military pay has its own treatment. Base pay, specialty pay, allowances for quarters and rations, housing allowances, VA benefits, G.I. benefits (other than education allotments), and drill pay all count. Reimbursements for uniforms or tuition do not.

Several categories are excluded from the calculation:

TANF (Temporary Assistance for Needy Families) benefits
SSI (Supplemental Security Income)
Food stamps and general assistance
Income of other household members, such as a new spouse’s earnings

Irregular income like bonuses, seasonal earnings, or gambling winnings can be averaged over a reasonable period so the obligation isn’t distorted by one high or low month.

Imputed Income

When a parent is voluntarily unemployed or underemployed to shrink their obligation, the court doesn’t just accept the lower number. It imputes income based on work history, education, job skills, and available opportunities in the area, and may use wage data from sources like the U.S. Bureau of Labor Statistics to set a realistic figure.

Deductions Before the Chart Is Applied

Four categories of deductions reduce gross income before it’s plugged into the chart:³

Federal and state income taxes
Social Security (FICA), Medicare, and railroad retirement withholding
Health insurance premiums paid for the dependent children
Child support currently being paid for other dependents under a court order

The last one matters for parents with children from prior relationships. Existing court-ordered support reduces the income available for a new obligation, and earlier orders take priority.

Health Insurance, Childcare, and Medical Add-Ons

Health insurance for the children isn’t optional in Arkansas support cases. The cost of covering the children under a parent’s plan is added on top of the chart obligation and split between the parents on the income-share percentages.¹

Extraordinary medical expenses (orthodontics, therapy, prescription eyeglasses, ongoing treatment for chronic conditions) can be added and divided the same way. Work-related childcare follows the same approach. Whichever parent already pays these expenses directly gets a credit against their share of the total.

If a parent’s employer-sponsored plan is available at reasonable cost, the court can issue a qualified medical child support order requiring the employer to enroll the child.

When Courts Deviate From the Chart

The chart amount is presumptive, not automatic. A judge can deviate but must state reasons on the record. Administrative Order No. 10 lists factors the court can weigh:³

The standard of living the child was accustomed to before the parents separated
Educational or special needs, including private schooling, tutoring, or disability-related costs
Extraordinary parenting time, such as joint or shared custody where the noncustodial parent has the child well beyond a typical visitation schedule
Other assets available to support the child, including trust funds, investment income, or property
Transportation costs, particularly when parents live far apart

Extended Visitation

When a child spends more than 14 consecutive days with the noncustodial parent (not counting regular weekend visits with the custodial parent), the court may reduce the obligation for that period. Any reduction is capped at 50% of the normal amount for the duration of the extended stay. Summer breaks are the usual context.³

Changing the Order Later

Either parent can petition to modify support, but the change has to be more than minor. Administrative Order No. 10 requires that recalculating under current guidelines produce at least a 20% change or a $100-per-month difference before the court will consider a modification.⁴

Circumstances that commonly meet that bar:

A significant income change: job loss, layoff, substantial raise, or career change
A disability or serious medical condition that reduces earning capacity
New or increased child expenses, including a special-needs diagnosis
A shift in custody or parenting time

The parent asking for the change files a formal petition with recent pay stubs, tax returns, financial statements, and evidence of whatever shifted. If both parents agree, they can submit a proposed order for approval. If they disagree, the court holds a hearing.

One detail that catches people off guard: a modified order takes effect from the date of the petition or the court’s ruling, not retroactively. Past-due amounts under the old order stay owed in full. Filing promptly protects both sides.⁴

When a Child Ages Out

A parent’s obligation ends automatically when the child turns 18, unless the child is still in high school. If the child is still enrolled at 18, support continues until graduation or the end of the school year after the child turns 19, whichever comes first.⁵

In a multi-child order, the amount does not drop by itself when one child ages out. The paying parent must file a motion to modify. Until a new order is entered, the original amount stays enforceable and every month of delay costs money.

A Note on Taxes

Child support itself is tax-neutral. The payer cannot deduct it, and the recipient does not report it as income.⁶ Claiming the child as a dependent is a separate question from the support calculation, and the custodial parent can release that claim to the noncustodial parent by signing IRS Form 8332.⁷

Child support debt also cannot be discharged in bankruptcy. Federal law excludes it from discharge under Chapters 7, 11, 12, and 13.⁸

1
Justia. Arkansas Code V (2020) – Computation of Child Support
2
Arkansas Courts. Monthly Family Support Chart Req July 2020
3
Arkansas Courts. Administrative Order Number 10 – Arkansas Child Support Guidelines
4
Arkansas Judiciary. Arkansas Child Support Guidelines
5
Justia. Arkansas Code 9-14-237 (2024) – Expiration of Child Support Obligation
6
IRS. Alimony, Child Support, Court Awards, Damages 1
7
IRS. Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
8
United States Courts. Discharge in Bankruptcy – Bankruptcy Basics