The “Income Shares” Model, Guidelines and Worksheets: How Child Support is Calculated in NC 

The “Income Shares” Model: How Child Support is Calculated in NC

Why a few nights on the calendar can change your monthly obligation by hundreds of dollars.

Child support in North Carolina is not arbitrary. It is a formulaic calculation based on the Income Shares Model, which assumes that a child should receive the same proportion of parental income they would have had if the family remained intact. However, the variables plugged into this formula—specifically income and overnights—can be contentious.

Worksheet A vs. Worksheet B

The most critical factor in determining child support is often the custody schedule. The Guidelines use different worksheets based on the number of “overnights” the child spends with each parent.

• Worksheet A (Primary Custody): Used when the child spends fewer than 123 nights per year with the non-custodial parent. This typically results in a higher support payment, as it assumes the custodial parent bears the vast majority of variable costs.
• Worksheet B (Joint Custody): Triggered when both parents have the child for at least 123 nights (approx. 33% of the year). This worksheet increases the total support obligation by 50% (recognizing the cost of maintaining two households) but then credits the paying parent for their time.

Defining “Income” in the Gig Economy

What counts as income? The courts look at “Gross Income,” which includes:

• Wages, salaries, and tips.
• Bonuses and commissions.
• Dividends and capital gains.

Self-Employment Income: For business owners, this is Gross Receipts minus “Ordinary and Necessary” expenses. Note: The court does not always allow the same deductions as the IRS. Depreciation and other “paper losses” are frequently added back to income for support purposes.

The “Bad Faith” Rule

Can a parent quit their job to avoid paying support? Not easily. Under NC case law, courts can “impute” income to a parent who is voluntarily unemployed or underemployed.. However, the court must find that this unemployment or underemployment is in bad faith—a deliberate attempt to suppress income to avoid support. Simply losing a job or returning to school may not be enough to trigger imputation without evidence of intent.

Ensure your financial rights are protected. Contact Brazil Family Law to review your child support calculations with our detailed-oriented legal team.