Updated for 2023 Guidelines (Worksheet A & B Logic)
*Remainder of expenses is assumed to be paid by Parent 2.
North Carolina uses two different worksheets depending on the custody arrangement. The math is completely different between them.
Used when the non-custodial parent has fewer than 123 overnights per year. The non-custodial parent pays their full share of the basic obligation.
Used when both parents have at least 123 overnights. The basic obligation is multiplied by 1.5 (to account for duplicated household costs), and the payments are offset based on time-sharing.
The 123 overnight rule is the threshold for "Shared Physical Custody" in North Carolina. If a parent has the child for at least 123 nights (approx. 33% of the year), the calculation switches to Worksheet B, which typically reduces the amount of support paid by the higher earner.
North Carolina uses Gross Income (before taxes). This includes salary, wages, bonuses, commissions, self-employment income, and retirement. You do not deduct taxes before entering income into the calculator.