The single most common mistake people make with Texas child support is multiplying the percentage by gross pay. Texas uses net resources — a specific figure defined by Family Code §154.062. Get this number right and the rest is simple arithmetic.
Step 1 — Add up almost all income
Net resources start broad. You include essentially every source of money, not just your salary:
- Wages, salary, tips, commissions, overtime, and bonuses
- Self-employment and business income (net of legitimate expenses)
- Rental income, interest, and dividends
- Pensions, retirement, and annuity income
- Severance, unemployment, disability, and most other benefits
- Gifts and prizes, and many other recurring receipts
A few things are not counted, including return of capital, accounts receivable, certain need-based public assistance (like TANF), and a new spouse's income.
Step 2 — Subtract the allowed deductions
From that total, you subtract a defined list of items to arrive at net resources:
- Federal income tax — calculated for a single person taking the standard deduction (the Attorney General publishes this assumption each year)
- Social Security tax (6.2%) and Medicare tax (1.45%)
- Union dues, if any
- The cost of the child's health and dental insurance
- Non-discretionary retirement contributions, for those not covered by Social Security
Step 3 — The 2026 tax assumptions
For an employed (W-2) parent, the Texas Office of the Attorney General's 2026 Tax Charts convert gross wages to net using these figures:
| Item | 2026 value |
|---|---|
| Social Security (OASDI) | 6.2% on wages up to $184,500/yr |
| Medicare | 1.45% (no cap at these income levels) |
| Federal income tax | Single filer, $16,100 standard deduction |
| State income tax | None (Texas) |
A worked example
Suppose the paying parent earns $6,000 a month in gross wages as a W-2 employee:
| Gross monthly wages | $6,000.00 |
| − Social Security (6.2%) | $372.00 |
| − Medicare (1.45%) | $87.00 |
| − Federal income tax (single, std. deduction) | $584.17 |
| = Monthly net resources | $4,956.83 |
For one child (20%), guideline support would be about $991/month (20% of $4,956.83). For two children (25%) it would be about $1,239. This matches the Attorney General's published tax chart to the penny — and it's exactly what the calculator on this site does for you.
The cap and the low-income floor
Two limits sit on top of this calculation. Net resources are capped at $11,700/month for guideline purposes (effective September 1, 2025). And if net resources are below $1,000/month, a reduced "low-income" percentage schedule applies instead of the standard one.