Calculating Child Support Payments in Maine

Understanding Child Support Calculations in Maine

When parents separate or divorce in Maine, determining child support is a key part of ensuring a child’s well-being. Maine law requires that child support arrangements serve the best interests of the child—helping cover essential needs like housing, food, education, clothing, and healthcare, regardless of which parent the child lives with.

In most cases, the parent who does not have primary physical residence of the child is required to pay support to the parent who does—even if their incomes are similar. However, if both parents share physical custody equally and their incomes are relatively balanced, no child support may be owed under the guidelines.

To simplify the process, Maine uses a set formula called the Child Support Guidelines, which considers each parent’s gross income, number of children, and the division of parenting time. While the guidelines offer a useful baseline, complex financial situations or deviations from the standard formula may require legal guidance. An experienced Maine family law attorney can help parents calculate accurate support payments and advocate for fair arrangements.

In Maine, child support calculations are closely tied to both parenting time and parental income. The state uses an income shares model that factors in:

• The combined gross income of both parents
• The cost of health insurance for the child (if applicable)
• Reasonable daycare or childcare expenses

Once the total child support obligation is determined, each parent is responsible for a proportional share based on their percentage of the combined income. For example, if both parents earn $35,000 annually, they each represent 50% of the $70,000 combined income—so each would be responsible for half of the calculated obligation.

However, because the primary residence parent is already assumed to contribute their share by covering everyday child-related expenses (housing, food, utilities, etc.), only the non-primary residence parent typically makes direct support payments to the other.

To accurately calculate child support in Maine, follow these three steps:

Obtain the Required Child Support Forms

You can get child support forms either:

• From the clerk’s office at your local Maine District Court
• Online via the Maine Judicial Branch website

If you are also pursuing divorce, parental rights, or custody matters, additional forms will be needed beyond those specific to child support.

Complete the Child Support Affidavit

Each parent must complete and file a Child Support Affidavit, which discloses their income, benefits, and certain expenses. There are different versions of the form for the:

• Primary residential parent
• Non-primary residential parent

The affidavit must be notarized (or signed before an attorney or court clerk), served on the other party, and submitted to the court. It’s recommended to exchange and file these forms at least three days before the first case management conference—especially in divorce proceedings.

Complete the Child Support Worksheet

Once affidavits are filed, parents must complete a Child Support Worksheet—a document used to calculate the actual payment amount under Maine’s guidelines.

This worksheet incorporates:

• Each parent’s gross monthly income
• Costs of health insurance for the child
• Ongoing daycare or child care expenses

Although a family law magistrate may complete the worksheet using affidavit data, it’s advisable for parents (or their attorneys) to submit a fully prepared worksheet in advance to avoid miscalculations or delays.

Understanding how child support affects your taxes is essential for both paying and receiving parents in Maine. Fortunately, the tax treatment of child support is straightforward—and consistent with federal law.

For the Recipient (Custodial Parent)

Child support is not considered taxable income. This means if you receive child support in Maine, you do not need to report it on your state or federal income tax return. These payments are intended solely for the benefit of the child and are exempt from income tax.

For the Payer (Non-Custodial Parent)

Child support payments are not tax-deductible. You cannot claim these payments as a deduction on your taxes, regardless of the amount or the duration of support. This applies under both Maine law and IRS guidelines.

Key Distinction: Child Support vs. Alimony

Many parents confuse child support with spousal support (alimony)—but the tax rules are different.

• Child support is not taxable and not deductible.
• Alimony, depending on the date of your divorce or separation agreement, may be taxable to the recipient and deductible for the payer (agreements before 2019). The Tax Cuts and Jobs Act (TCJA) eliminated the tax deduction for alimony for agreements finalized after December 31, 2018.

Federal and State Consistency

Maine follows the federal tax treatment of child support. The Maine Department of Health and Human Services and the IRS both affirm that child support is not a taxable event—ensuring the full amount benefits the child without tax penalties for either party.

Recommendation

While the rules are generally clear, families with more complex financial arrangements may benefit from speaking with a qualified tax professional or family law attorney in Maine to ensure full compliance and understanding.

In Maine, child support is generally required—even for parents with low income. However, the court understands that payment must be realistic and proportionate to a parent’s ability to pay.

Income-Based Expectations

Maine courts use a “means-based” approach to child support. That means if your income is limited, the court will calculate support accordingly to avoid imposing an unreasonable financial burden. But unless you meet specific exceptions, child support is still expected.

Exception: Caring for a Child Under Age 2

If you are the primary caregiver of a child under the age of two and unable to work because of this responsibility, the court will not impute income to you—and you will not be required to pay child support during that time.

How Low Income Affects Support Obligations

Maine’s Child Support Guidelines Table includes a “shaded low-income area” that adjusts support obligations for parents with limited income:

• If your gross annual income is below $16,800 (as of 2024), your basic support obligation is capped at 10% of your income.
• If the combined gross income of both parents falls between $20,400 and $39,600 (depending on the number of children), the paying parent’s obligation may be significantly reduced.

⚠️ Important: Even if you qualify for reduced payments, the court may impute higher income to you if it determines that you have the capacity to earn more—based on past employment, education, or available job opportunities.

Seek a Legal Modification if Circumstances Change

If your financial situation has changed (e.g., job loss, disability, or other hardship), you can file a motion to modify your child support order. A Maine family law attorney can assist with filing and presenting financial evidence to the court.

For an estimate of the total child support payable in Maine, it is easiest to use a child support calculator. You will need to enter data such as the number of children in your family, the percentage of time you spend with the children, your monthly pay, and the other parent’s monthly pay.

All child support calculations are based on the “Maine Schedule of Basic Child Support Obligations” by default. This is a table used by the court to arrive at a suitable child support figure.

However, the courts may not always make a fair calculation if they do not have all of the important details. If there are factors that you feel the court should consider in addition to those included in the table, you will need to explain them to the court.

Life circumstances can change after a child support order is established. In Maine, parents have the right to request a modification when a substantial change affects either parent’s financial situation or the child’s needs.

Common Reasons to Modify Child Support

You may seek a child support modification if:

• You experience a reduction in income due to job loss, disability, or redundancy
• Your earning capacity changes significantly due to injury or illness
• Your child develops a chronic medical condition requiring ongoing, costly care
• Parenting time arrangements shift substantially

A child support order is not automatically adjusted—you must follow the proper legal process.

How to Request a Child Support Modification in Maine

There are two main ways to modify a child support order:

Petition the Court

You can file a formal motion to modify the support order through the Maine District Court. It’s usually recommended to work with an experienced family law attorney to prepare and present your case.

Request a Review from the Division of Support Enforcement & Recovery (DSER)

The DSER Case Review Unit can review existing child support orders upon request. Both parents must submit updated financial information, and DSER will determine whether a modification is appropriate.

When Can a Support Order Be Modified?

• If your order is less than three years old, you must show a substantial change that would alter the child support amount by at least 15%.
• If the order is more than three years old, you can request a review without proving a 15% change.

Get Help with Child Support Modifications

Navigating child support changes in Maine can be complex. If you believe a modification is necessary, contact an experienced Maine child support attorney at The Maine Divorce Group for personalized legal guidance and support.