New Mexico child support: the 2024 schedule, Worksheets A and B, and a worked example

New Mexico rewrote its guidelines in 2021 and moved the support schedule into a Human Services rule that took effect January 1, 2024. The new schedule builds in a $1,200 self-support reserve and runs to $40,000 of combined gross income a month, and parents who each have the children at least 35% of the year use Worksheet B.

At a glance

ModelIncome shares on combined gross monthly income (NMSA 1978 40-4-11.1)
Schedule8.50.108 NMAC, Appendix 1, effective January 1, 2024; $50 rows to $40,000, then a percentage of income above it
Self-support reserve$1,200 a month, built into the shaded area of the schedule
Shared responsibilityAt least 35% of the year in each home: Worksheet B, basic amount x 1.5, then a cross-credit
Extraordinary medicalUninsured costs above $100 per child per year
HardshipPresumed if one order takes more than 40% of the payer's gross income
ModificationPresumed change if the guideline amount moves more than 20% and the petition comes over a year after the last order

How New Mexico sets the basic obligation

Income means actual gross income if the parent works to full capacity, or potential income if not. It includes wages, tips, commissions, bonuses, self-employment receipts minus ordinary expenses, pensions, Social Security, unemployment, workers' compensation and alimony received. Means-tested benefits are excluded, as are court-ordered alimony and child support actually paid for prior children, and a reasonable amount for prior children living with the parent. A new spouse's income never counts.

Since 2021 the statute spells out imputation: the court weighs local job opportunities, the parent's work and income history, skills, education, age, health, criminal record, and whether the parent is caring for a child under six or a disabled child. Minimum wage at the local rate can be imputed to a parent with no recent earnings who can work, but no income is imputed to a parent incarcerated 180 days or more.

Both gross incomes are added, rounded to the nearest $50, and read on the schedule. Under basic visitation, where the other parent has the children less than 35% of the time, Worksheet A splits the schedule amount by income share and the parent without primary custody pays their part.

Worked example: New Mexico

  1. Parent A earns $6,000 a month gross and Parent B $4,000, for a combined gross income of $10,000.
  2. The row for $9,951 to $10,000 in the January 2024 schedule lists $1,754 for two children. Neither parent's own income falls in the shaded self-support area, so the regular calculation applies.
  3. Parent A has 60% of the combined income. On Worksheet A, with the children living mainly with Parent B, Parent A owes $1,052 a month and Parent B's share is $702.
  4. That is about $12,624 a year, before health and dental insurance premiums and work-related child care are added in the same 60/40 proportion.

This is an estimate, not legal advice. Figures are rounded to the dollar and leave out the insurance, childcare, and other adjustments your case may have. Try your own numbers in CoreParent's calculator, then confirm with the state's official calculator.

Worksheet B: shared responsibility at 35%

Shared responsibility means each parent provides a suitable home, the children spend at least 35% of the year in each home, and the parents significantly share the duties and expenses of parenting. Worksheet B multiplies the schedule amount by 1.5, gives each parent their income share of that figure, and lets each parent retain the percentage that matches their 24-hour days with the children. The parent whose remaining obligation is larger pays the difference.

In the example, if Parent A has the children 135 days a year, Parent A pays about $605 a month instead of $1,052; at an even split, about $263. New Mexico's Worksheet B has no cap at the Worksheet A amount, and the self-support reserve method does not apply to it. Under Worksheet A, the court may partially abate support during visits of a month or longer.

Insurance, child care and extra expenses

The children's medical and dental insurance premiums and net reasonable child care caused by either parent's job or job search are paid by both parents in proportion to income, on top of the basic obligation. The order can also cover uninsured medical, dental and counseling costs above $100 per child per year, extraordinary educational expenses, and travel and communication costs for long-distance time sharing.

The $1,200 self-support reserve

The Human Services Department sets the reserve at $1,200 a month, a little above the federal poverty guideline for one person. When the paying parent's own income and number of children fall in the shaded part of the schedule, support is read on the payer's income alone and the payer owes 100% of that amount, even if the other parent earns much more. In that case Worksheet A is used without adding child care, insurance premiums or other expenses. The lowest row, up to $1,450, lists $60 for one child and $75 for two.

Separately, the statute presumes substantial hardship, justifying a deviation, whenever the guidelines would take more than 40% of the paying parent's gross income for a single support obligation. Every deviation must be explained in the order.

Incomes above $40,000 and later children

Above $40,000 of combined gross income a month, the schedule adds a percentage of the excess: for two children, $4,341 plus 7.7% of income over $40,000. A duty to support children born later is not ordinarily a reason to lower support for the children of the case, but it can be raised as a defense against an increase.

Modification and review

A court may modify on material and substantial changes, including a child's health care needs. A change is presumed when the guidelines would move the existing amount up or down by more than 20% and the petition is filed more than one year after the existing order. Orders must also provide for an annual exchange of financial information on written request. In child support agency cases, the agency reviews an order three years after its effective date when asked, and modifications reach back only to the date a petition was filed.

The state agency

The Child Support Services Division of the New Mexico Health Care Authority (formerly the Human Services Department) establishes and enforces orders, requests income withholding in every case it handles, and posts the worksheets and schedule. A guidelines commission reviews the schedule every four years.

Documents you will need

New Mexico child support FAQ

How is child support calculated in New Mexico?

Add both parents' gross monthly incomes, find the basic obligation in the schedule in effect since January 1, 2024, and split it by income share on Worksheet A. If each parent has the children at least 35% of the year, Worksheet B applies.

How much is child support for 2 kids in New Mexico?

At $10,000 of combined gross income, the schedule lists $1,754. A parent with 60% of that income under Worksheet A pays about $1,052 a month before insurance and child care.

What is the self-support reserve in New Mexico?

$1,200 a month. If the paying parent's income falls in the shaded part of the schedule, support is based on that parent's income only.

Does 50/50 custody mean no child support in New Mexico?

Not when incomes differ. Worksheet B still produces a payment from the higher earner: about $263 a month in our 60/40 income example.

When can New Mexico child support be modified?

On a material and substantial change. A change is presumed if the new guideline amount differs by more than 20% and at least a year has passed since the last order.

Next steps

Sources

Verified against these official sources in October 2026:

Child support in every other state

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This is general educational information, not legal advice, and official figures change. Last verified: October 2026. Consult a licensed family-law attorney in New Mexico.