How is Child Support Calculated in Minnesota?

Minnesota combines both parents' incomes into one figure, looks up the result on a state guideline table, and then splits the obligation between the parents. That part works like most other income-shares states. What makes Minnesota different is the last step: instead of applying a flat percentage break for parenting time, the state runs each parent's annual overnights through a formula that cubes the number — producing a smooth adjustment that changes with every single overnight rather than jumping at fixed thresholds.

Minnesota's income shares model: combine, then split

Minnesota uses an income shares model under Minn. Stat. § 518A.34. The underlying idea is that a child should generally receive the same proportion of parental income they would have if the parents lived together. To get there, courts add both parents' incomes into a single number called PICS — parental income for determining child support — then figure out how much of that combined income each parent contributes.

That combined-income approach is what separates Minnesota (and most states) from a handful of outliers like Wisconsin, which applies a flat percentage to only the paying parent's income. In Minnesota, both parents' earnings are part of the math from the very first step.

The six-step calculation under Minn. Stat. § 518A.34

The statute lays out the process as six specific steps. Courts do not skip around — each step feeds the next.

Step	What happens
1. Determine gross income	Each parent's gross income is established under § 518A.29
2. Calculate PICS	Subtract any credit for a parent's other, non-joint children to get each parent's PICS
3. Find each parent's share	Divide each parent's PICS by the combined PICS to get a percentage contribution
4. Look up combined basic support	Use the § 518A.35 guideline table to find the combined obligation for that income level and number of children
5. Split the combined obligation	Multiply each parent's percentage share (step 3) by the combined obligation (step 4)
6. Apply the parenting expense adjustment	Run both parents' shares through the § 518A.36 overnights formula to find the final obligor and amount

Steps 1 through 5 produce a starting point. Step 6 is where Minnesota's distinctive formula comes in, and it can meaningfully shift the final number based on how parenting time is actually shared.

What counts as income in Minnesota

Minnesota's definition of gross income under Minn. Stat. § 518A.29 is broad — most money coming in before taxes generally counts.

Income type	Generally included?
Wages, salaries, commissions, bonuses, tips	Yes
Self-employment income	Yes — gross receipts minus ordinary business expenses
Pension, retirement, and Social Security income	Yes
Disability and workers' compensation payments	Yes
Spousal maintenance received from a prior relationship	Yes
Means-tested public assistance (SNAP, MFIP, etc.)	Generally excluded

The guideline table: a $20,000-a-month ceiling

Once each parent's PICS is established, the combined figure gets looked up on the guideline table in Minn. Stat. § 518A.35. The table runs from very low combined incomes up to a combined parental income of $20,000 a month. Above that ceiling, courts have discretion to set support based on the child's needs and other factors rather than reading a number straight off the table. On the low end, the guidelines set a minimum basic support obligation — commonly cited around $50 a month for one child — so an obligation of some kind is generally set even for parents with limited income.

The self-support reserve: protecting a minimum income

Before an obligation is finalized, Minnesota also applies a self-support reserve under Minn. Stat. § 518A.42. This reserve — set at 120% of the federal poverty guideline for one person, a figure that's updated annually — is meant to leave a lower-income paying parent enough to cover their own basic living costs. When a parent's income falls at or near this level, courts may adjust the support obligation downward rather than applying the standard guideline amount in full.

Worked example — the six-step calculation

The parenting expense adjustment: Minnesota's overnights-cubed formula

This is where Minnesota's approach looks the most different from other income-shares states. Under Minn. Stat. § 518A.36, every child support order has to specify each parent's percentage of parenting time, measured in court-ordered overnights averaged over a two-year period. Rather than using flat brackets — for example, a set discount once a parent reaches 10% or 25% of overnights — Minnesota's formula raises each parent's annual overnight count to the third power (cubes it) and runs both cubed numbers through a calculation to find the final obligor and amount.

In plain terms: the statute labels the parent with fewer overnights "Parent A" and the parent with more overnights "Parent B." Each parent's annual overnight count gets cubed. Parent A's cubed number is multiplied by Parent B's pre-adjustment share, and Parent B's cubed number is multiplied by Parent A's pre-adjustment share. One is subtracted from the other, and that difference is divided by the sum of the two cubed overnight figures. Whichever parent ends up owing money based on the sign of the result becomes the obligor.

Worked example — the parenting expense adjustment

Medical support, child care, and other add-ons

The basic support figure produced by the six steps above covers everyday costs like housing, food, and clothing. It doesn't automatically include medical coverage or child care. Minnesota requires every child support order to address medical support separately — generally by naming which parent provides health insurance and how uninsured medical expenses get divided, often in proportion to each parent's income share. Work-related or education-related child care costs are typically handled the same way, split according to each parent's percentage of the combined income rather than built into the basic support number.

For a broader look at how property and spousal maintenance are handled alongside child support, see the Minnesota divorce finances overview. We also have a companion guide on how spousal maintenance is calculated in Minnesota, including the 2024 duration reform.

When can Minnesota child support be modified?

Either parent can ask a court to modify an existing order when there's been a substantial change in circumstances — a significant increase or decrease in either parent's income, a new parenting time schedule, a change in a child's medical or child care costs, or simply enough time passing since the last review. Informally reducing or skipping payments without a modified order is not a safe substitute for going back to court, since the original order generally stays enforceable until it's formally changed. For more on how the modification process typically works, see our general guide on child support modification.

Common questions about Minnesota child support

How is child support calculated in Minnesota? Minnesota combines both parents' gross incomes into one figure (PICS), looks up the combined obligation on the § 518A.35 guideline table, splits it based on each parent's income share, and then applies the § 518A.36 parenting expense adjustment based on court-ordered overnights. For a broader explanation of income shares versus other state models, see our general guide on how child support is calculated.

What is the parenting expense adjustment and how does it work? It's a formula that reduces a parent's obligation based on their own overnights with the child. Minnesota's version cubes each parent's annual overnight count rather than using flat percentage brackets, producing an adjustment that shifts with every additional overnight rather than jumping at fixed thresholds.

What counts as income for Minnesota child support? Wages, salaries, bonuses, self-employment income, pensions, disability payments, and most other regular income generally count under § 518A.29. Means-tested public assistance is generally excluded, and a court may impute income to a parent who is voluntarily unemployed or underemployed.

Can Minnesota child support be modified? Yes, when there's been a substantial change in circumstances — a significant income change, a new parenting schedule, or a change in a child's costs. The change generally needs to go through the court to be enforceable.