In any divorce involving children, one of the most essential and emotionally charged issues is the calculation of child support. Florida law mandates that both parents financially support their children, and the state has created specific guidelines to determine how much each parent should contribute. But while the framework for child support is standardized, the actual calculation can become complex—especially when dealing with self-employment, bonuses, shared custody, or high-income situations.
Understanding how child support is calculated is critical for any parent going through a divorce or custody case in Hillsborough County. Whether paying or receiving child support, each parent needs a clear picture of what to expect and how to advocate for a fair result.
This article explains how child support is calculated in Tampa, which factors matter most, how deviations can occur, and what every parent should understand when working with a Tampa divorce lawyer to resolve child support in their case.
Florida’s Child Support Guidelines
Florida’s child support guidelines are governed by Chapter 61 of the Florida Statutes and are intended to ensure consistency, predictability, and fairness. The guidelines provide a formula that calculates a monthly child support obligation based on:
- The number of children
- The net monthly income of both parents
- The number of overnights each parent has with the children
- Costs of health insurance, childcare, and uncovered medical expenses
The result is a presumptive child support amount. However, courts have discretion to deviate from the guideline amount in certain situations.
A Tampa divorce lawyer helps clients apply the formula accurately and argue for or against any deviation based on the facts of the case.
Step One: Determine Gross Income
The first step in calculating child support is identifying each parent’s gross income. This includes more than just salary or wages. Under Florida law, gross income includes:
- Salary and wages (including overtime, tips, bonuses, commissions)
- Self-employment income
- Rental income
- Interest and dividends
- Business income
- Disability benefits
- Workers’ compensation
- Unemployment benefits
- Pensions and retirement income
- Social Security benefits
- Alimony received from a previous marriage
- Income from trusts or royalties
- Any other source of recurring income
For parents who are unemployed or underemployed voluntarily, the court may impute income—assigning an income figure based on their earning potential, education, work history, and job market.
A Tampa divorce lawyer works to ensure that both parties’ incomes are properly documented and that any attempt to hide or minimize income is fully addressed.
Step Two: Calculate Net Income
Once gross income is established, the court subtracts allowable deductions to determine net income. These deductions include:
- Federal, state, and local income taxes
- Self-employment taxes
- Mandatory retirement contributions
- Mandatory union dues
- Health insurance premiums (for the parent only)
- Court-ordered child support for other children
- Spousal support paid pursuant to a prior order
After deducting these items from gross income, the remaining amount is each parent’s net monthly income. These figures are then combined to determine total available income.
A Tampa divorce lawyer ensures that only legitimate deductions are included and that all sources of income are accurately reflected.
Step Three: Apply the Child Support Guidelines Table
Florida law includes a child support guidelines schedule, which assigns a presumptive support amount based on the combined net monthly income of both parents and the number of children.
For example, if the combined net income is $10,000 per month and there are two children, the guideline support amount might be $2,241. This amount is then allocated between the parents based on their respective income percentages.
If one parent earns 70% of the total income, they would be responsible for 70% of the guideline amount. The other parent’s share would be 30%.
This creates a base support figure—but it is not the final number.
A Tampa divorce lawyer uses the guideline table to calculate support while anticipating adjustments based on time-sharing, health insurance, and other expenses.
Step Four: Adjust for Time-Sharing
Florida child support guidelines factor in the number of overnights each parent has with the child. This is particularly important in shared parenting situations.
If one parent has fewer than 73 overnights per year, the traditional formula applies. But when each parent has at least 20% of overnights (or 73 nights per year), the “Substantial Time-Sharing” formula is used.
This formula reduces the support amount for the parent with greater time-sharing, based on:
- The relative number of overnights
- The amount of expenses borne directly by each parent
- The shift in financial responsibility due to time-sharing
This can significantly alter the final child support obligation. In some cases, it may even result in one parent receiving support despite earning more if they have significantly more parenting time.
A Tampa divorce lawyer carefully analyzes time-sharing schedules to ensure that the child support calculation reflects the parenting arrangement accurately.
Step Five: Factor in Additional Expenses
In addition to base support, certain mandatory and discretionary expenses are included in the calculation:
Mandatory Expenses:
- Childcare costs: Work-related daycare expenses are added to the support obligation and divided proportionally.
- Health insurance: The cost of the child’s health insurance is allocated between the parties based on their income.
- Uncovered medical expenses: Expenses not covered by insurance (e.g., co-pays, deductibles, orthodontics) are typically split equally or in proportion to income.
Discretionary Expenses:
- Private school tuition: Courts may include private school costs if agreed by the parties or deemed in the best interest of the child.
- Extracurricular activities: Sports, music lessons, and other enrichment costs may be addressed in a parenting plan or support order.
A Tampa divorce lawyer helps ensure that these expenses are accounted for and included in the final support calculation or addressed separately in the marital settlement agreement.
Deviations from the Guidelines
While the child support guidelines produce a presumptive amount, Florida law allows courts to deviate upward or downward by up to 5% without a written explanation. Deviations greater than 5% require specific findings that justify the departure based on the child’s best interests.
Grounds for deviation include:
- Extraordinary medical or psychological needs of the child
- Special educational expenses
- Independent income or resources of the child
- A parent’s seasonal or variable income
- Additional support obligations (e.g., children from other relationships)
- Total parenting time
- The child’s age (older children may have higher costs)
- The standard of living during the marriage
- Tax consequences of support
A Tampa divorce lawyer can argue for deviation when the guideline amount is unfair or impractical based on the family’s actual circumstances.
High-Income Cases and Child Support
For high-net-worth families, child support can become a more nuanced issue. Florida’s guidelines extend up to a combined net income of $10,000 per month. For incomes above that amount, the court applies a formula that adds a percentage of the “excess” income.
The court has discretion in high-income cases to:
- Apply the statutory formula beyond the top guideline amount
- Defer from strict guidelines in favor of a lifestyle-based support model
- Award additional child support to reflect the standard of living during the marriage
In these cases, support may cover:
- Private school tuition
- International travel
- Luxury living arrangements
- Personal staff (nannies, tutors, drivers)
- Enrichment programs
Courts are careful not to “over-support,” but they also recognize the importance of maintaining a child’s lifestyle post-divorce.
A Tampa divorce lawyer advocating in a high-net-worth child support case must provide thorough documentation of the marital lifestyle, actual expenses, and each parent’s financial capacity.
Income Imputation
If a parent is voluntarily unemployed or underemployed, the court may impute income—assigning an income amount that the parent is capable of earning based on:
- Work history and professional background
- Education and qualifications
- Local job market
- Earnings from prior employment
Income imputation prevents a parent from deliberately reducing income to avoid support obligations. However, courts do not impute income when unemployment is due to factors beyond the parent’s control, such as disability.
A Tampa divorce lawyer may seek to impute income when one parent is not contributing fairly to the child’s support—or defend against improper imputation with medical or vocational evidence.
Child Support in Cases Involving Business Owners or Self-Employed Parents
Business owners and self-employed individuals often have complex financial profiles. Income may be disguised through:
- Payment of personal expenses through the business
- Deferred contracts or earnings
- Creative deductions or depreciation
- Undisclosed cash transactions
For these cases, the court may require:
- Profit and loss statements
- Business tax returns (including K-1s)
- Bank records
- Personal and business credit card statements
A forensic accountant may be retained to analyze the true income available for support.
A Tampa divorce lawyer ensures that business-related income is properly identified and that support obligations are based on real financial capacity—not manipulated figures.
Enforcing and Modifying Child Support Orders
Child support orders are legally enforceable. Failure to pay support may result in:
- Wage garnishment
- Suspension of driver’s or professional licenses
- Seizure of tax refunds
- Contempt of court and jail time
Florida allows for modification of child support when there is a substantial change in circumstances, such as:
- A significant increase or decrease in income
- A change in time-sharing
- A child becoming emancipated
- A change in health insurance or childcare costs
Either parent can petition for a modification, and the court will apply the current guidelines based on the updated financial information.
A Tampa divorce lawyer assists with enforcement proceedings and modification requests to ensure ongoing compliance with court orders.
FAQ: Child Support Calculation in Tampa
How is child support calculated in Florida?
Child support is calculated based on both parents’ net incomes, the number of children, time-sharing schedule, and certain additional expenses like health insurance and childcare.
What if my spouse is hiding income?
The court can impute income based on earning capacity. Business records and forensic accounting may be used to uncover hidden or underreported income.
Can the court deviate from the child support guidelines?
Yes. Courts can deviate from the guidelines if there’s a justifiable reason, such as special needs of the child, high income, or extraordinary expenses.
Is private school included in child support?
Not automatically. Courts may include private school tuition if it was part of the established lifestyle and is in the child’s best interest.
Do overnights affect the amount of child support?
Yes. If each parent has at least 20% of overnights, the support calculation changes based on the time-sharing schedule.
Can support be modified later?
Yes. Either parent can request a modification if there is a significant change in income, time-sharing, or expenses.
Does child support end when the child turns 18?
Generally yes, but it may continue through age 19 if the child is still in high school and expected to graduate before their 19th birthday.
What if my spouse doesn’t pay child support?
The court can enforce support orders through garnishment, contempt, and other legal remedies.
How are childcare and medical expenses divided?
These are usually split proportionally based on each parent’s income unless agreed otherwise.
Should I hire a Tampa divorce lawyer for child support issues?
Yes. Accurate child support calculations require legal knowledge, financial analysis, and strategic advocacy to ensure fairness and compliance.
Child support ensures that children’s needs are met—even when parents live apart. But in Tampa high-asset divorces, calculating that support requires more than plugging numbers into a formula. It demands detailed financial review, legal strategy, and the ability to present or challenge complex evidence effectively.
Whether pursuing support or defending against excessive claims, working with an experienced Tampa divorce lawyer ensures that child support obligations reflect the real circumstances of both parents and the best interests of the child. From initial filing to final judgment—and beyond through enforcement or modification—child support issues deserve the same sophistication and care as any other part of a high-stakes divorce.
Contact The McKinney Law Group for experienced representation in Tampa child support matters and all aspects of high-net-worth divorce litigation.
The McKinney Law Group: Tampa Divorce Lawyers Focused on Long-Term Security
At The McKinney Law Group, we understand that divorce isn’t just about resolving the present—it’s about protecting your future. We help Tampa clients navigate separation with legal strategies designed to promote financial stability, family continuity, and peace of mind.
We assist with:
✔ Equitable distribution of assets, real estate, and retirement funds
✔ Alimony agreements that reflect your lifestyle and income history
✔ Child custody solutions that promote long-term co-parenting success
✔ Mediation and litigation services tailored to your situation
✔ Post-divorce modifications and support enforcement
Call 813-428-3400 or email [email protected] to schedule your Tampa divorce consultation.