No. 01  ·  Free legal instruments  ·  No lead capture, ever Legal data verified — July 2026

Child support · Idaho

Idaho child support calculator

Idaho uses a banded rate table, not a dollar schedule: successive slices of the parents’ combined annual Guidelines Income accrue support at declining percentages. This calculator applies I.R.F.L.P. 120 as amended effective 1 July 2025 and shows every step.

§ 1 · The instrument

Calculate guideline support

Enter both parents’ annual Guidelines Income — gross income before taxes, less the adjustments in Rule 120(f). Idaho’s table is keyed to yearly income and returns a monthly figure. Child care and health costs are monthly.

Follows the Rule 120 rate table
$0
Parent A — monthly support

Method & source

Show the work  Step-by-step calculation

    Educational estimate — not legal advice. The guideline amount is a rebuttable presumption; a court sets the actual order and may deviate from it on written findings (I.R.F.L.P. 120(c)).
    § 2

    The income-shares model

    Idaho works in marginal rates, the way income tax does. Rather than looking a dollar figure up in a schedule, the parents’ combined annual Guidelines Income is sliced into bands, and each band accrues support at its own declining percentage — for two children, 26% of the first $10,000, 25% of the next $10,000, 23% of the next, and so on down. Adding the bands gives the total both parents together owe each month, and each parent is responsible for the share matching their percentage of combined income.

    I.R.F.L.P. 120(i)(1); 120(e) (Guidelines Income).

    § 3

    The basic obligation schedule

    Rule 120(i)(1) prints five rate tables, one for each number of children from one to five. Each has ten bands — five of $10,000 and five of $20,000 of combined annual Guidelines Income — followed by a final band at the same rate as the tenth. Every row prints its own per-month and per-year figure alongside the rate, so the table checks itself: rate × band reproduces both columns on all fifty rows. The four-child table’s final band is published as $20,000 where the others read $290,000, which ends that table at $170,000 of combined income rather than $440,000.

    I.R.F.L.P. 120(i)(1), amended 3 June 2025, effective 1 July 2025.

    § 4

    Costs outside the table, and low income

    Idaho keeps child care and medical costs outside the basic figure. Work-related child care, health-insurance premiums and care the insurance does not cover are shared in proportion to Guidelines Income and, unless the parents agree otherwise, paid directly between them rather than folded into the support order. A single course of treatment costing the other parent more than $500 out of pocket needs written agreement or a prior court order. At the bottom of the scale, support should rarely be set at zero: there is a rebuttable presumption of at least $50 a month per child, and where the paying parent earns under $800 a month the court reviews both households closely so as not to deny a parent minimum subsistence.

    I.R.F.L.P. 120(g)(1) (child care), 120(g)(4) (medical), 120(c)(4) (minimum).

    § 5

    Parenting time and deviations

    Idaho’s threshold is 25% of overnights — about 91 nights a year. At or below that, the basic figure from the table stands, which is the case this calculator runs. Above it Idaho treats the arrangement as shared physical custody: the basic obligation is multiplied by 1.5 to reflect the real cost of running two homes, each parent’s share is worked out by income and then by the proportion of time the children spend with the other parent, and the two obligations are offset so only the difference is paid.

    I.R.F.L.P. 120(i)(3)–(4) (shared custody); 120(i)(6) (split custody).

    A number with the method attached is the honest form of the same figure.
    § 6

    What this calculator does not do

    It runs the Rule 120 rate table band by band, splits the total by income share, shares child care and medical costs pro rata, and applies the $50-a-child presumptive minimum. It does not compute Guidelines Income from your pay stubs or apply the Rule 120(f) adjustments, run the shared- or split-custody calculations, impute income, apply the extended-visit reduction, or use the tax-benefit tables. For a figure you can file, use the Idaho child support worksheet or consult an attorney.

    § 7

    Common questions

    How is child support calculated in Idaho?

    Slice the parents’ combined annual Guidelines Income into bands, apply each band’s declining rate, add the bands to get the total monthly obligation, and split it in proportion to each parent’s income. Child care and medical costs are shared separately.

    Does Idaho have a schedule?

    Not a dollar schedule — Rule 120(i)(1) prints five marginal-rate tables, one per number of children from one to five, each with ten bands plus a final band at the tenth band’s rate.

    What is the minimum in Idaho?

    A rebuttable presumption of at least $50 a month per child. Under $800 a month of income the court reviews both households closely rather than applying the table mechanically.

    What about parenting time?

    Above 25% of overnights Idaho switches to the shared-custody calculation: basic obligation × 1.5, apportioned by income and by time with the other parent, then offset. This calculator runs the case at or below 25%.

    Is child support taxable in Idaho?

    No — federally it’s not taxable to the recipient or deductible by the payer, the same in Idaho as everywhere.

    Sources

    1. I.R.F.L.P. 120, the Idaho Child Support Guidelines, adopted 1 July 2021 and amended 3 June 2025, effective 1 July 2025: Idaho Rules of Family Law Procedure.
    2. Rate tables verified four ways. Every one of the 50 banded rows prints its own per-month and per-year figure, and rate × band reproduces both — 0 failures; each table’s cumulative footer equals the sum of its bands; the Supreme Court’s PDF and the published rule text agree on all 50 rows, with every band size recovered independently from the current rule’s own annual figures; and the rule’s worked example ($35,000 combined, two children → $709 a month total, payer at 25,000/35,000 → $506) reproduces exactly: Idaho Child Support Guidelines (PDF).
    3. Rounding follows the rule’s own worked example: each band’s monthly figure is rounded to the dollar before the bands are summed. The cumulative footers instead divide the annual total by twelve, which differs by one dollar on the four- and five-child tables.

    Rate tables verified against I.R.F.L.P. 120 — July 2026 · educational, not legal advice