Utah Child Support Formula: How Support Is Calculated

Last reviewed: October 22, 2026. This article is general information about Utah law, not legal advice. Laws change and every situation is different, so talk to a licensed attorney in your state about your own case.

Trying to guess what child support will look like can keep you up at night. Utah’s system is formula-driven, which means you can get a solid estimate once you understand the steps. Here is how the Utah child support formula works, with a worked example and the rules for medical costs, child care and changing an order later.

Contents

• The basic Utah formula
• What counts as income
• Sole, joint and split custody
• Worked example
• Medical costs, child care and tax exemptions
• Changing a support order
• FAQ

The basic Utah formula

Under Utah Code section 81-6-204, the court or the Office of Recovery Services (ORS):

1. Takes each parent’s average monthly gross income and subtracts any alimony previously ordered and paid, and child support previously ordered for other children.
2. Adds the two adjusted gross incomes together.
3. Looks up the base combined child support obligation in the table in section 81-6-304, using the combined income and the number of children the parents have in common.
4. Divides that amount between the parents in proportion to their incomes, then applies the rules for sole, joint or split custody.

The table amount is for all the children together, not per child. If combined income is above the top of the table, the court sets support case by case, but not below the highest amount in the table. Very low incomes are handled with a separate low-income table, and in a sole custody case the base award cannot be less than $30 a month.

What counts as income

Section 81-6-203 lets the court count income from almost any source: wages, commissions, bonuses, rents, dividends, pensions, Social Security, unemployment and disability benefits, and alimony from a previous marriage. Means-tested benefits such as SNAP, SSI and Medicaid are excluded. Earned income generally counts only up to one full-time 40-hour job, unless the parent consistently worked more before the original order.

Each parent must verify income with year-to-date pay stubs or employer statements and complete tax returns from at least the most recent year. For self-employment, only expenses needed to run the business at a reasonable level are deducted from gross receipts.

Imputed income

The court can impute income, meaning it treats a parent as earning more than they do, only if the parent agrees, defaults, or a hearing is held with findings explaining the basis. Imputed income is based on employment potential and probable earnings, considering work history, qualifications, education, health, criminal record and local job availability. If a parent has no recent work history or the occupation is unknown, income may be imputed at the federal minimum wage for a 40-hour week.

Income may not be imputed, when the condition is not temporary, if child care costs would approach or equal what the custodial parent could earn, a parent is physically or mentally unable to earn minimum wage, a parent is in training to establish basic job skills, or a child’s unusual needs require the custodial parent at home.

Sole, joint and split custody

For joint physical custody, the reduction for the parent with fewer overnights is:

• 0.0027 x the base combined obligation for each overnight over 110 and under 131, plus
• 0.0084 x the base combined obligation for each overnight over 130.

If the result drops below zero, the roles flip and the other parent pays. With an equal parent-time schedule, the lower-income parent is treated as having 183 overnights.

In sole custody cases, support is also reduced during extended parent-time: by 50% when the child is with the other parent for at least 25 of any 30 consecutive days, or by 25% for at least 12 of 30 days (81-6-211). Normal parent-time and holiday visits do not count.

Worked example

Parent A earns $4,500 a month gross and Parent B earns $2,550. They have two children and no prior support or alimony orders.

1. Combined income: $4,500 + $2,550 = $7,050.
2. Base combined obligation: the table row for $7,001 to $7,100 with two children shows $1,413.
3. Parent A’s share: $4,500 / $7,050 = 63.83%. 63.83% x $1,413 = $902 (Utah rounds to the nearest dollar).

If Parent B has sole physical custody, Parent A’s base child support award is $902 a month.

If the parents share joint physical custody and Parent A has 146 overnights:

1. Overnights over 110 and under 131: 20 x 0.0027 = 0.054. 0.054 x $1,413 = $76.
2. Overnights over 130: 16 x 0.0084 = 0.1344. 0.1344 x $1,413 = $190.
3. Parent A’s base award: $902 – $76 – $190 = $636 a month.

Medical and child care costs are then handled separately, as explained below. The table used here applies to orders first entered on or after January 1, 2023, and to modifications of older final orders made on or after January 1, 2025.

Medical costs, child care and tax exemptions

Health insurance and medical bills

Under section 81-6-208, a support order must require the parents to provide health care coverage, and health insurance if it is available at a reasonable cost. Unless the court finds good cause to deviate or approves the parents’ agreement, the parents share equally:

• The premium actually paid for the children’s portion of the insurance (a per-person share of the premium)
• Reasonable and necessary uninsured medical and dental expenses, including copays, coinsurance and deductibles

A parent who pays medical expenses must give the other parent written proof within 30 days of payment, or risk losing the right to recover the other parent’s share.

Child care

Section 81-6-209 requires parents to share reasonable work-related child care expenses equally. For orders entered or modified on or after January 1, 2027, the court will also generally order the paying parent to pay a “minimal child care award” from a new statutory table, based on combined income and each child’s age, until the child turns 13. It does not apply when support is calculated with the low-income table, and it can be set at zero if child care will not be incurred.

Claiming the child on taxes

There is no presumption about which parent claims the child (81-6-210). Unless the parents agree in writing, the court decides case by case, looking mainly at each parent’s contribution to the cost of raising the child and the relative tax benefit. A parent who is not current on child support cannot be awarded the exemption.

Changing a support order

Section 81-6-212 gives two routes:

A parent, legal guardian or ORS can ask for a change. Support generally continues until a child turns 18 or graduates from high school in the normal year, whichever is later, and is automatically adjusted when an older child emancipates if the order contains the needed income information. ORS can collect support through income withholding and other enforcement tools.

FAQ

How many overnights count as joint custody for Utah child support?

Joint physical custody means the child stays overnight with each parent more than 30% of the year, which the Utah courts describe as at least 111 overnights. Support is reduced for each overnight above 110.

Does Utah use gross or net income for child support?

Gross. Utah starts with each parent’s gross monthly income, minus previously ordered alimony and child support for other children.

How are medical and child care costs split in Utah?

Generally 50/50. Parents share equally the children’s share of health insurance premiums, uninsured medical and dental costs, and reasonable work-related child care, unless the court orders otherwise.

When can you change a child support order in Utah?

You can petition after a substantial change in circumstances, such as a 30% change in a parent’s income, if it results in a difference of 15% or more. If the order is over three years old, a 10% difference is enough without showing a substantial change.

Sources: Utah Code Title 81, Chapter 6 (sections 81-6-203 to 81-6-213, 81-6-304 and 81-6-305); Utah Code 81-9-101 (definition of joint physical custody); Utah State Courts: Child Support; ORS Child Support Calculator.