How is Child Support Calculated in Arkansas?

Arkansas combines both parents' gross monthly incomes into one figure, looks up the result on a state guideline chart, and splits the obligation between the parents based on their share of that combined income. That's a notable difference from many income shares states, which start from net or take-home pay — Arkansas starts from income before taxes and most deductions come out. Health insurance premiums, extraordinary medical costs, and work-related childcare get added on top and divided the same way.

Arkansas's income shares model: combine gross income, then split

Arkansas calculates child support under Administrative Order No. 10, the Arkansas Supreme Court's child support guidelines, most recently revised effective July 1, 2020. Like most states, Arkansas uses an income shares approach — the idea that a child should generally receive the same proportion of parental income they would have received if both parents lived in the same household.

What sets Arkansas apart is the income figure courts start with. The combined total is gross income for both parents — before federal and state income tax, Social Security withholding, or retirement contributions come out. Most income shares states net those items out first. Arkansas's guidelines explain that using gross income avoids disputes over what counts as a fair deduction, since two parents in different tax situations could otherwise end up with very different "net" figures for similar paychecks.

The basic steps: combine, split, add on

The calculation follows a set sequence laid out in Administrative Order No. 10 and the accompanying Worksheet.

Step	What happens
1. Determine gross income	Each parent's gross monthly income is established, minus any pre-existing child support paid for children not in this case
2. Combine and find shares	Both parents' gross incomes are added together, and each parent's percentage share of the combined total is calculated
3. Look up the basic obligation	The combined income and number of children are matched against Arkansas's Family Support Chart
4. Add allowed expenses	Health insurance premiums, extraordinary medical expenses, and work-related childcare costs are added to the basic obligation
5. Split by percentage share	Each parent's income percentage from step 2 is applied to the total obligation from step 4
6. Credit for expenses paid directly	The paying parent gets a credit for any of the add-on expenses they already pay out of pocket, producing the final presumed order

The result is a rebuttable presumption — the amount the Worksheet produces is presumed correct unless a court makes a specific written finding that it's unjust or inappropriate for the case.

What counts as gross income in Arkansas

Arkansas's guidelines describe gross income as "intentionally broad," and the courts have interpreted it that way for decades.

Income type	Generally included?
Wages, salaries, commissions, bonuses	Yes
Self-employment income	Yes — gross receipts minus ordinary and necessary business expenses
Pension, retirement, and disability payments	Yes
Unemployment compensation, worker's comp	Yes
Capital gains, interest, dividends, royalties	Yes — capital gains count if from recurring transactions
Significant perks that reduce living expenses	Yes — for example, employer-paid housing
Means-tested benefits (TANF, SSI, food stamps)	Excluded

The $30,000-a-month income ceiling

Arkansas's Family Support Chart provides calculated amounts for combined parental gross income up to $30,000 a month, or $360,000 a year. For combined incomes above that ceiling, courts use the highest amount on the chart as a floor and then have discretion to set an amount above that based on the child's needs and the paying parent's ability to provide support.

The self-support reserve and minimum order

Before applying the standard formula, Arkansas protects a baseline income for lower-earning parents. When the paying parent's monthly gross income falls below $900, a self-support reserve applies — the child support amount is calculated using only that parent's income, and health insurance, medical, and childcare costs are left out of the total rather than added on top.

In these lower-income cases, a presumptive minimum order of $125 a month generally applies. A parent can ask the court to rebut that minimum with evidence such as incarceration, a documented physical disability that prevents work, receiving only Supplemental Security Income, or a parenting-time adjustment large enough to justify a different number.

Worked example — the basic calculation

The 141-overnight shared custody rule

Arkansas's guidelines assume the paying parent has the children fewer than 141 overnights a year — roughly a traditional every-other-weekend-plus-some-holidays schedule. Once both parents reach 141 overnights or more, which works out to about 39% of the year, the parties still complete the standard Worksheet, but the court may then treat the paying parent's overnights as a basis for adjusting the support amount.

That 141-night line is notably higher than the shared-custody threshold many other states use — some set it closer to 25–30% of the year. Reaching it in Arkansas doesn't trigger an automatic formula change; it opens the door to a deviation the court decides on a case-by-case basis.

When courts deviate from the chart

The chart amount is a rebuttable presumption, not a fixed rule. A court can deviate if it makes written findings explaining why the calculated amount is unjust or inappropriate. Common deviation factors include private school tuition or special education costs, life or dental insurance for the children, extraordinary travel expenses tied to court-ordered visitation, a trust fund for the children, support a parent already provides for other children in the home, and extraordinary time spent with the paying parent that falls short of the 141-night threshold but is still substantial.

Income imputation for unemployed or underemployed parents

Arkansas's guidelines start from a rebuttable presumption that both parents can work full time and earn a full-time income. If a parent is voluntarily unemployed or working below their capacity, a court may impute income based on factors like work history, education, job skills, and the local job market. Courts can also consider a parent's disability or responsibility for a young child as a legitimate reason for reduced work, and income is generally not imputed to a parent who is incarcerated for a sentence of 180 days or more.

For a broader look at how property and spousal support fit alongside child support in an Arkansas divorce, see the Arkansas divorce finances overview. We also have a companion guide on how alimony is calculated in Arkansas, where courts weigh 11 case-law factors rather than a chart.

When can Arkansas child support be modified?

Under Ark. Code Ann. § 9-14-107(c)(2), a gap between an existing child support order and what the current Family Support Chart would produce generally counts as a material change of circumstances, which is enough to petition the court for modification. There are exceptions — the gap has to meet a reasonable threshold, and a gap caused only by a routine update to the chart itself, or by a past rebuttal of the guideline amount with no new change in circumstances, doesn't automatically qualify. For more on how the modification process typically works, see our general guide on child support modification.

Common questions about Arkansas child support

How is child support calculated in Arkansas? Arkansas combines both parents' gross monthly incomes, looks up the combined obligation on the state's Family Support Chart, splits it based on each parent's income share, and adds health insurance and childcare costs divided the same way. For a broader explanation of income shares versus other state models, see our general guide on how child support is calculated.

Does Arkansas use gross or net income? Gross income — before taxes and most deductions. That's a meaningful difference from states that start from net pay, and it's worth knowing before you estimate your own numbers.

What is Arkansas's self-support reserve? When the paying parent's gross income is under $900 a month, the obligation is calculated using only that parent's income, add-on costs are left out, and a presumptive minimum of $125 a month generally applies unless a parent rebuts it with evidence like disability or incarceration.

How does shared custody affect child support in Arkansas? Once both parents reach 141 overnights a year, roughly 39% of the year, the court may adjust the support amount based on that parenting time — though the adjustment is discretionary rather than an automatic formula change.