Utah combines both parents' gross monthly incomes into one figure, looks up that combined total on a state guideline table, and splits the resulting obligation between the parents based on their share of the combined income. The exact math then depends on the custody arrangement — sole physical custody, joint physical custody, or a split arrangement each follow a different formula. Utah also protects a minimum income level for lower-earning parents and, starting in 2027, will add a new age-based child care backstop for families who aren't already splitting actual child care costs.
Utah's income shares calculation under Utah Code §81-6-201 et seq., what counts as income, the base combined obligation table, a worked example, the $30 minimum and low income table, the 111-overnight joint custody credit with its own worked example, health insurance and child care costs (including the new 2027 minimal child care award), and how modification works.
Utah's income shares model: combine, then split
Utah uses an income shares model under Utah Code §81-6-204. The idea behind income shares is that a child should generally receive roughly the same share of parental income they would have received if both parents lived in the same household. To get there, courts add both parents' average monthly gross incomes together, then figure out what percentage of that combined total each parent contributes.
Utah recodified its entire child support framework effective September 1, 2024, moving the statute from Title 78B, Chapter 12 to Title 81, Chapter 6. The underlying guidelines didn't change in substance — only the section numbers did — so older references to "78B-12-301" now point to §81-6-304, the base combined child support obligation table.
The basic steps: combine, split, add-ons
The calculation follows a consistent sequence set out in §81-6-204 and the state's official worksheets.
| Step | What happens |
|---|---|
| 1. Determine gross income | Each parent's average monthly gross income is established, with subtractions for previously ordered alimony and child support paid to other households |
| 2. Combine incomes | Both parents' adjusted average monthly gross incomes are added together |
| 3. Find each parent's share | Each parent's income is divided by the combined total to get a percentage contribution |
| 4. Look up the base obligation | The combined income and number of children are matched against Utah's base combined child support obligation table |
| 5. Apply the custody-specific formula | Sole custody, joint custody (§81-6-206), and split custody (§81-6-207) each use a different final calculation |
| 6. Add health insurance and child care | Reasonable costs for both are generally added on top and divided by income share |
What counts as income in Utah
Under §81-6-203, Utah's guidelines define gross income broadly — most money coming in before taxes generally counts, though earned income is capped at the equivalent of one full-time, 40-hour-a-week job.
| Income type | Generally included? |
|---|---|
| Wages, salaries, commissions, bonuses | Yes, up to a 40-hour work week equivalent |
| Self-employment income | Yes — gross receipts minus necessary business expenses |
| Pension, Social Security, and disability income | Yes |
| Alimony received from a previous marriage | Yes |
| Means-tested public assistance (SNAP, Medicaid, SSI) | Excluded |
If a parent is voluntarily unemployed or working below their real earning capacity, a court may impute income — assigning a figure based on work history, education, and job availability in the local labor market, rather than accepting a reduced paycheck at face value. Utah generally won't impute income when child care costs would approach or exceed what the custodial parent could earn, when a parent is physically or mentally unable to earn minimum wage, when a parent is in job training to build basic skills, or when a child's unusual medical or emotional needs require a parent's presence at home.
Worked example — the basic calculation
This is a hypothetical example for illustration only. Use the child support calculator for an estimate based on your own numbers.
This is the sole-custody figure before health insurance and child care costs are added. Parent B, the parent with physical custody, receives the payment.
The $30 minimum and the low income table
Under §81-6-205, a base child support award in a sole physical custody case generally can't be less than $30 a month. For lower-earning parents, Utah applies a separate low income table under §81-6-305 instead of the standard combined-income formula. If a parent's individual monthly income falls below roughly $2,450 (with the exact ceiling depending on the number of children), the court compares the standard calculation against the low income table and uses whichever produces the lower amount.
| Individual monthly income | 1 child | 2 children | 3 children |
|---|---|---|---|
| $0 – $50 | $30 | $30 | $30 |
| $151 – $750 | $30 | $55 | $75 |
| $751 – $1,256 | $60 | $111 | $151 |
| $1,951 – $1,960 | — | $351 | $449 |
Above the highest income shown on the base combined table — currently $100,000 a month in combined income — there's no statutory maximum. A court sets an amount on a case-by-case basis, but it can't order less than what the table shows at its top bracket.
Joint physical custody: the 111-overnight credit
When both parents have the children for at least 111 overnights a year each — the threshold set by the "over 110" language in Utah Code §81-6-206 — the case uses the joint physical custody formula instead of the sole custody formula. The parent with fewer overnights still starts from their income-shares percentage of the base combined obligation, but that amount is then reduced by a credit tied directly to their overnight count.
| Overnight range | Credit rate applied to base combined obligation |
|---|---|
| 111 to 130 overnights | 0.27% per overnight |
| 131 or more overnights | 0.84% per overnight (for nights above 130) |
If the credit reduces a parent's calculated share below $0, the roles reverse — the parent who otherwise would have owed support becomes the one who receives it, and the other parent becomes the obligor. Under an equal parent-time schedule, the parent with the lower income is treated as having 183 overnights regardless of the exact 182/183 split in a given year.
Worked example — joint custody credit
Uses the same incomes as the example above, with Parent A now having 150 overnights a year instead of sole custody with Parent B.
The additional overnights reduce Parent A's obligation by roughly $320/month compared to the sole custody figure. The reduction grows larger the closer parenting time gets to an even split.
Health insurance, medical expenses, and child care — including a 2027 change
Parents are generally required to share equally the out-of-pocket premium cost for the children's health insurance and any reasonable, uninsured medical or dental expenses. Work-related child care costs currently work the same way: each parent shares actual, documented child care expenses equally, adjusted for extended parent-time, unless the combined obligation and child care costs would push an obligor's total above 50% of their income.
Utah passed a significant change to how child care costs are handled when parents aren't already splitting actual, documented expenses. Starting January 1, 2027, the obligor generally owes a "minimal child care award" instead — a presumed, age-based amount set by a new table under §81-6-306, based on the combined income of the parents and the child's age (the table has separate brackets for children under 2, ages 2–3, ages 4–5, and ages 6–12). This backstop doesn't apply if the case already uses the low income table, and the award phases out once a child turns 13. Either parent can rebut the presumed amount with evidence that a different figure better fits the family's actual situation.
For a broader look at how property and alimony are handled alongside child support, see the Utah divorce finances overview. We also have a companion guide on how alimony is calculated in Utah, where courts weigh statutory factors and cap duration at the length of the marriage rather than using a formula.
When can Utah child support be modified?
Either parent can ask a court to modify an existing order under §81-6-212 when there's been a substantial change in circumstances, or simply because three or more years have passed since the last order. A substantial change can include a material shift in either parent's income of 30% or more, a material change in custody, a change in a child's medical needs, or a change in either parent's legal responsibility to support others. Even when a change qualifies, the recalculated amount generally has to differ from the existing order by at least 10% (if three or more years have passed) or 15% (if less time has passed) before a court will adjust it. A change in the guideline tables alone isn't, by itself, a substantial change in circumstances. For more on how the modification process typically works, see our general guide on child support modification.
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Common questions about Utah child support
How is child support calculated in Utah? Utah combines both parents' gross monthly incomes, looks up the combined obligation on the state's base combined child support obligation table, and splits it based on each parent's income share and custody arrangement. For a broader explanation of income shares versus other state models, see our general guide on how child support is calculated.
What is Utah's minimum child support obligation? A sole-custody award generally can't be less than $30 a month. Lower-earning parents may qualify for the low income table instead of the standard formula, which produces a smaller obligation on a sliding scale up to roughly $2,450 a month in individual income.
How does joint physical custody affect Utah child support? Once each parent has at least 111 overnights a year, the parent with fewer overnights gets a credit — 0.27% of the base combined obligation per night from 111 to 130, and 0.84% per night above that — subtracted from what they'd otherwise owe.
Is Utah child support changing in 2027? Yes. Starting January 1, 2027, a new age-based "minimal child care award" applies when a family isn't already splitting actual child care costs, replacing case-by-case child care awards with a presumed table amount in most cases.
Educational purposes only. This article provides general information about how Utah child support is typically calculated and is not legal or financial advice. Every case is different and outcomes vary significantly based on specific circumstances, judicial discretion, local rules, and factors not captured here. Always consult a licensed family law attorney in Utah for advice specific to your situation.