Support Valuations Explained: How Courts Calculate Child and Spousal Support

Aug 11, 2025

Part 3 of the “Untangling Finances in Divorce” Series

When a marriage ends, financial uncertainty often follows. For many families, one of the most pressing concerns is the determination of child support and spousal support—how much will be paid, by whom, and for how long. Whether you are the paying or receiving spouse, understanding how Virginia courts calculate these obligations is critical to protecting your financial future.

This article is Part 3 of our blog series, “Untangling Finances in Divorce.” In Part 1, we explored how business valuations can influence property division, and in Part 2, we examined the often-overlooked tax consequences of divorce. In this article, we turn to support—the process courts use to determine ongoing financial support between spouses and for children.

How is Support Determined in Divorce?

It can be complicated to determine the appropriate amount of child or spousal support (also known as alimony) to be paid after a divorce or separation. These calculations rely heavily on income, expenses, custody arrangements, and Virginia-specific statutes and guidelines.

Child and spousal support serve different purposes, and can be determined based on different variables.

Spousal Support in Virginia: Balancing Need and Ability to Pay

Spousal support, unlike child support, is not determined by a strict formula—though temporary support (pendente lite) during separation may use a guideline formula in some jurisdictions. For post-divorce support, Virginia courts evaluate several statutory factors under Code § 20-107.1 to determine whether support is appropriate, and if so, in what amount and for how long.

Factors Courts Consider:

Length of the marriage
Age and health of both parties
Standard of living established during the marriage
Each spouse’s income, assets, and earning capacity
Contributions to the family (both monetary and nonmonetary)
Circumstances of divorce (e.g., fault grounds such as adultery may impact the support determination)

Virginia allows for durational, rehabilitative, or permanent support. A marriage of short duration may result in no support or limited payments, while a long-term marriage where one spouse was financially dependent on the other may justify longer-term support.

The Tax Cuts and Jobs Act (TCJA), which was signed into law in 2017, made spousal support no longer tax-deductible for the payor or taxable to the recipient for divorce agreements finalized after January 1, 2019. This shift has changed how many support awards are negotiated and structured.

Ultimately, spousal support is one of the most difficult issues to predict in a separation and divorce because it is based upon the recipient’s reasonable need and the payer’s ability to pay. This may require both parties to complete complicated budgets as they predict future circumstances.

Child Support in Virginia

Virginia calculates child support using a formula grounded in the income shares model. This estimates how much parents would have spent on their child if the family remained intact and then divides that obligation based upon each parent’s proportionate share of income.

Key Factors in Child Support Calculations:

Combined gross monthly income of both parents
Any spousal support paid by one parent to the other
Number of children
Any support paid by one party for the support of other children
Custody arrangements (e.g., shared vs. sole custody)
Work-related childcare expenses
Health insurance premiums for the child or children

The Virginia Child Support Guidelines provide a presumptive amount that the court will use unless a party demonstrates that a deviation is appropriate. There are many variables that could justify a deviation; however, the burden is on the parent asking for such a deviation to prove that the presumptive guidelines should be adjusted.

As with current spousal support awards, child support is tax-neutral – it is neither deductible by the payor nor taxable to the recipient.

How Courts Determine Income

One of the most important—and often contested—steps in calculating support is determining each party’s income. Courts include:

Wages and salaries
Bonuses and commissions
Rental income
Investment income
Business income (subject to certain reasonable deductions)
Imputed income (for voluntarily unemployed or underemployed parties)

For business owners or self-employed individuals, it may be necessary to utilize a forensic accountant to assess true earnings. Attempting to hide or downplay income can backfire and result in support orders based upon imputed income—what the court believes a person could earn based on education, experience, and job market conditions as opposed to what such person shows on paper.

Modifying Support Orders: When Circumstances Change

Support orders are based upon current circumstances. Either party may request a modification of child or spousal support if there has been a material change in circumstances warranting a modification. Common reasons include:

Job loss or substantial change in income
Change in parenting time or custody
Retirement or disability

To pursue a modification, and absent agreement of the parties, the party requesting the change must file a motion with the court and present evidence of the changed circumstances. Until a new order is entered, the existing order remains in effect.

Conclusion: Accurate Support Determinations Protect Everyone

Whether you are worried about overpaying or being under-supported, understanding how support is calculated in Virginia gives you a clearer path forward. The stakes are high—support obligations can last for years and impact your financial security.

This post concludes our series, “Untangling Finances in Divorce.” If you missed the earlier installments, we encourage you to read:

If you’re facing divorce or separation in Virginia, please contact Jennifer McCammon at (703) 525-4000 or jmccammon@beankinney.com.

This article is for informational purposes only and does not contain or convey legal advice. Any views or opinions expressed herein are those of the authors and are not necessarily the views of the firm or any client of the firm.