On January 1, 2025, the 2025 Michigan Child Support Formula (MCSF) and 2025 Michigan Child Support Formula Supplement (MCSF-S) will go into effect.
Changes to the 2025 MCSF
The 2025 MCSF updates and clarifies several sections of the current version. Changes include the following:
2025 MCSF 1.04(E)
- Clarifies that a deviation is not required if a deviation factor exists
- Clarifies that the list of deviation factors is not an exhaustive list
- Removes two deviation factors:
- 2021 MCSF 1.04(E)(9): Alternative health care coverage
- 2021 MCSF 1.04(E)(13): Costs associated with a parent’s conviction or crime
- Clarifies several deviation factors:
- 2025 MCSF 1.04(E)(9): Stepchildren—clarifies when the deviation factors should apply based on a parent’s support of a stepchild or other child for whom the parent is legally responsible
- 2025 MCSF 1.04(E)(14): Nonparent overnights—adds language allowing the court to use the parental time offset and set a nonparent custodian’s income to zero
- 2025 MCSF 1.04(E)(16): Childcare—clarifies that the childcare must exceed 50 percent of their base support obligation
- 2025 MCSF 1.04(E)(17): Administrative cost—adds clarification that when looking at the $20 cost, it applies to the total order
2025 MCSF 2.01(E)(4)(d)(i)
- Clarifies when to count income when a business does not distribute profits with the goal of including retained profits or earnings as income (exception: when the party can show that retaining those amounts is essential to the operation of the company)
2025 MCSF 2.01(E)(4)(e)(iii)
- Clarifies that accelerated depreciation must be added back to a parent’s income (exception: with proof, the court may take the lesser or actual expenses or straight-line depreciation)
2025 MCSF 2.01(G)(3)
- Clarifies that the court may consider additional costs associated with employment for children in common when imputing income
2025 MCSF 2.07(H)
- Adds a new section to allow a deduction from income for the costs related to a parent’s conviction or incarceration for crimes other than crimes related to failing to support children or any crimes against a child in the current case, that child’s sibling, or the child’s other parent or custodian
2025 MCSF 2.08(B)
- Clarifies language on when an adjustment for additional children applies and which dependents are considered additional children
2025 MCSF 3.01(B)
- Changes the apportionment of all expenses to use the parent’s actual share of income
- Allows the court, in the court’s discretion, to apportion a parent’s percentage to zero when the parent is either (1) incapacitated or (2) has no income, the total support is set to zero, and the parent does not have an ability to pay or work
2025 MCSF 3.04(A)
- Clarifies that ordinary medical expenses are an advance monthly reimbursement for the support recipient and that the apportionment is based on the family share of income
- Clarifies that any uninsured medical expenses paid by the support payor are considered additional medical expenses
2025 MCSF 3.04(B)
- Clarifies that the court should exercise discretion to remove ordinary medical expenses when any of the MCSF conditions are met
2025 MCSF 3.06(D)
- Changes the presumed age of the child for childcare to the last day of the month in which the child turns 13
2025 MCSF 4.02(A)
- Updates language to reflect changes in the law related to incarceration (MCL 552.517f controls for incarceration equal to or greater than 180 days)
2025 MCSF 4.02(B)
- Adds language allowing a court to set the incapacitated parent’s obligation percentage to zero
MSCF 4.05
- Clarifies application of the minimum threshold for modification
- Adds a cross-reference to reflect the goal that the minimum threshold applies to the total order
Changes to the 2025 MCSF-S
In addition, updates were made to the 2025 MCSF-S, including the following:
2025 MCSF-S 2.02
- Updates the amounts for ordinary medical expenses based on medical expenditure survey data, reducing the annual amount from $454 per child annually to $200 per child annually
2025 MCSF-S 3.06
- Adds a new section to provide clarification on deviating when childcare costs are high