How Minnesota Calculates Child Support
Minnesota uses the Income Shares model for child support. The governing law is Minnesota Statutes Sections 518A.34 and 518A.35. Minnesota uses a specific income figure called Parental Income for Determining Child Support (PICS) rather than raw gross income. PICS starts with gross income but allows specific adjustments before the two parents' incomes are combined.
Minnesota also structures child support orders differently from most states. A Minnesota order has three distinct components: basic support, medical support, and childcare support. Each is calculated separately. All three together make up the total monthly child support obligation. Understanding all three components is essential to reading Minnesota results correctly.
The Minnesota Child Support Formula
Minnesota's calculation follows five steps.
Step one is calculating each parent's PICS. Step two is combining both PICS figures. Step three is finding the combined basic support obligation in Minnesota's schedule using the combined PICS and number of children. Step four is calculating each parent's PICS share percentage and applying it to the obligation. Step five is applying the parenting expense adjustment if the paying parent has at least 10 percent of parenting time, approximately 36.5 overnights per year.
A practical example: Parent A has a PICS of $5,000 per month. Parent B has a PICS of $2,500. Combined PICS is $7,500. Parent A's share is 66.7 percent. If Minnesota's schedule sets the combined basic support obligation at $1,350 for two children at $7,500 combined PICS, Parent A's basic support is $900 per month before the parenting expense adjustment. Medical support and childcare support are calculated and added on top.
Calculating PICS in Minnesota
PICS starts with gross monthly income from all sources. From gross income, Minnesota allows two deductions: court-ordered child support or maintenance currently being paid for another relationship, and documented costs of raising children from another relationship who live in the parent's home, up to the amount that would be ordered under Minnesota guidelines for those children.
Minnesota does not allow deductions for taxes, health insurance, or standard payroll deductions when calculating PICS. This is a critical difference from net-income states. PICS is closer to adjusted gross income than to take-home pay.
What Counts as Income in Minnesota
Minnesota courts include wages, salaries, commissions, bonuses, overtime, self-employment income, rental income, pension and retirement distributions, Social Security benefits, SSDI payments, unemployment compensation, workers' compensation, and income from any regular source. Courts can impute income to a parent who is voluntarily unemployed or underemployed.
The Three Components of Minnesota Child Support
Basic support covers everyday child-rearing costs: food, clothing, shelter, and transportation. It is calculated using the combined PICS schedule and each parent's proportional share.
Medical support covers the children's health insurance premiums and unreimbursed medical costs. Health insurance is allocated proportionally by PICS share. Unreimbursed medical costs above $250 per child per year are split proportionally between the parents.
Childcare support covers work-related childcare expenses. Minnesota allocates these costs proportionally by PICS share, with a federal childcare tax credit adjustment applied first to reduce the net cost before allocation.
Step-by-Step: How to Use This Calculator
Step 1. Calculate your PICS. Start with gross monthly income. Subtract court-ordered child support or maintenance you are paying for other relationships. Subtract documented costs of supporting other children living in your home up to the Minnesota guideline amount. Do not subtract taxes or insurance.
Step 2. Calculate the other parent's PICS using the same method.
Step 3. Enter the number of children covered by this order.
Step 4. Enter your parenting time percentage. Count overnights per year and divide by 365. Minnesota's parenting expense adjustment begins at just 10 percent of overnights, one of the lowest thresholds in the country.
Step 5. Add healthcare costs. Enter the monthly premium for the children's health insurance.
Step 6. Add childcare costs. Enter monthly work-related childcare expenses.
Step 7. Review all three components in the results: basic support, medical support, and childcare support.
Parenting Time Adjustments in Minnesota
The parenting expense adjustment applies at 10 percent of overnights, about 36.5 nights per year. This low threshold means most paying parents qualify for at least a small reduction.
The adjustment scales with parenting time. At 45.1 percent of overnights or more, approximately 165 nights, Minnesota applies its equal parenting time formula, which further adjusts the obligation to reflect both parents' direct spending. Minnesota's low threshold makes counting actual overnights worthwhile at any level of parenting time.
Add-On Expenses in Minnesota
Medical support and childcare support are separate line items in every Minnesota order. Healthcare premiums are allocated proportionally by PICS share. Childcare costs are allocated after the federal tax credit adjustment. Unreimbursed medical costs above $250 per child per year are split proportionally.
Reading Your Results
The results show each parent's PICS, the combined PICS, basic support from Minnesota's schedule, the parenting expense adjustment if applicable, medical support, childcare support, and the total monthly obligation combining all three.
The most common error in Minnesota is deducting taxes from income when calculating PICS. Minnesota does not allow that deduction. If your PICS looks the same as your net take-home pay, it is likely too low.
After You Get Your Estimate
Minnesota courts follow Sections 518A.34 and 518A.35 in all standard cases. Deviation is allowed when the guideline amount would be unfair or unreasonable. Modification requires a 20 percent or more change in the calculated obligation. Changes in income, parenting time, insurance costs, or childcare costs can all support a modification request.
A licensed Minnesota family law attorney can help you verify your PICS and review all three components of your order. Many offer a free first consultation.