Child Support Calculation Worksheet - Massachusetts

IMPORTANT: THIS IS A PREPARATION GUIDE — NOT THE OFFICIAL COURT WORKSHEET

Massachusetts requires the use of official form CJD 304 (Child Support Guidelines Worksheet) for child support calculations.
This template provides the substantive content and calculation methodology to help you
prepare — but you must transfer your figures to the official worksheet before filing.
The official form is available at https://www.mass.gov/lists/probate-and-family-court-forms-for-child-support-guidelines.
Do not file this document directly with the court.

CHILD SUPPORT CALCULATION WORKSHEET

Commonwealth of Massachusetts — Income Shares Model

Court: [________________________________]
County: [________________________________]
Docket Number: [________________________________]
Judge: [________________________________]

TABLE OF CONTENTS

1. Party and Children Information
2. Gross Income Determination
3. Guidelines Deduction Inputs
4. Combined Income and Support Calculation
5. Basic Support Obligation
6. Child Care and Health Care Inputs
7. Total Child Support Obligation
8. Deviations from Guidelines
9. Duration and Termination
10. Massachusetts-Specific Notes

1. PARTY AND CHILDREN INFORMATION

Parent A:
Name: [________________________________]
Address: [________________________________]
Employer: [________________________________]

Parent B:
Name: [________________________________]
Address: [________________________________]
Employer: [________________________________]

Children Subject to This Order:

Parenting Time Arrangement:
☐ Approximately 2/3 with one parent / 1/3 with the other
☐ Shared parenting (approximately equal time)
☐ Split custody (each parent provides primary residence for at least one child)
☐ Other: [________________________________]

2. GROSS INCOME DETERMINATION

Do not enter means-tested public assistance (such as SSI or SNAP) as that parent's income. Record a child's Social Security dependency benefit in the separate CJD 304 field rather than the parent's retirement or SSDI income row.

☐ Income attributed to Parent A — Basis: [________________________________]
☐ Income attributed to Parent B — Basis: [________________________________]

3. GUIDELINES DEDUCTION INPUTS

Enter the weekly amounts actually paid. The official CJD 304 worksheet applies the deductions when it calculates each parent's available income. Federal and state income taxes, FICA, retirement contributions, and union dues are not separate deductions on that form.

4. COMBINED INCOME AND SUPPORT CALCULATION

Copy these figures from the completed official CJD 304 after entering all income and cost inputs:

Combined available income (weekly, line 3b): $[________]
Combined available income (annual): $[________]

5. BASIC SUPPORT OBLIGATION

Number of children subject to this order: [____]

Copy these results from the completed official CJD 304:

Support amount for one child (line 3e): $[________]
Adjustment for number of children (line 3f): [________]
Combined support amount (line 3g): $[________]

6. CHILD CARE AND HEALTH CARE INPUTS

Enter each parent's child care costs actually paid for the children covered by this order on line 2g of CJD 304. The guidelines limit the amount shared to $430 per week per child; CJD 304 calculates the child care adjustment. Health care and dental/vision premiums are entered as deduction inputs in Section 3 above, not added again here.

The court allocates routine uninsured medical and dental/vision expenses above the first $250 per year for all children covered by this order separately, without adjusting the support order.

7. TOTAL CHILD SUPPORT OBLIGATION

Use CJD 304 to calculate the support order. It applies adjustments for parenting time, the children's ages, child care, income disparity, and any applicable Social Security dependency benefit. Do not total the preparation fields above as a substitute for the official calculation.

Payor's final weekly support obligation (CJD 304, line 7d): $[________]
Payor identified by CJD 304, line 6f: ☐ Parent A ☐ Parent B

8. DEVIATIONS FROM GUIDELINES

☐ No deviation requested
☐ Deviation requested — Basis:

☐ Extraordinary medical or dental expenses of the child
☐ Extraordinary educational expenses
☐ The child's special needs
☐ The financial resources available to the child
☐ Disparate standards of living between the two households
☐ Existing support obligations to other children or former spouses
☐ A parent's substantial financial resources
☐ The child's age (greater needs of older children)
☐ Other: [________________________________]

Requested adjustment: $[________] per week (☐ increase / ☐ decrease)
Justification: [________________________________]

9. DURATION AND TERMINATION

Record the child-specific facts for the court's support decision. The court may order support after age 18; the later age ranges are discretionary and depend on the statutory conditions in M.G.L. c. 208, § 28 or c. 209C, § 9.

For a child age 18–20, record whether the child is domiciled with a parent and principally dependent on that parent. For a child age 21–22, also record whether that dependence is due to enrollment in an educational program, excluding educational costs beyond an undergraduate degree. Enter children age 18 or older in the proper CJD 304 fields so its Table C adjustment can be applied. The court determines the terms of an order.

10. MASSACHUSETTS-SPECIFIC NOTES

• Income Shares Model: Massachusetts uses the Income Shares Model under the Child Support Guidelines, considering both parents' gross incomes.
• 2025 Guidelines Effective December 1, 2025: The current guidelines calculate the presumptive order on combined available annual income up to $450,000; support on excess income is within the court's discretion.
• Child Multipliers (CJD 304, Table B): 1.00 (1 child), 1.40 (2 children), 1.68 (3 children), 1.85 (4 children), 1.94 (5 children).
• Childcare Cap: Up to $430/week per child for reasonable child care actually paid may be shared between parents.
• Parenting Time: The Guidelines worksheet addresses approximately equal shared time, a primary residence with one parent and about one-third time with the other, and split custody. Other arrangements may call for a court-approved deviation.
• Extended Support: For an eligible child age 18–22, the court has discretion to order support under the applicable statutory conditions described in Section 9.
• Modification: An inconsistency between an existing support order and the current guidelines amount, a health-coverage change, or another material and substantial change may support modification. The court applies the statutory and guideline conditions to the existing order.

VERIFICATION

Each parent confirms that the information they entered is complete and accurate to the best of their knowledge. The official CJD 304 is the worksheet used for the court calculation.

Parent A:
Signature: [________________________________]
Printed Name: [________________________________]
Date: [__/__/____]

Parent B:
Signature: [________________________________]
Printed Name: [________________________________]
Date: [__/__/____]

SOURCES AND REFERENCES

• Massachusetts Child Support Guidelines (Mass.gov)
• 2025 Child Support Guidelines (Mass.gov)
• M.G.L. c. 208, § 28
• 2025 Child Support Guidelines — Introductory Material