Most states have child support guidelines in their statutes—often in the statutes collected in the state’s family code. These child support guidelines provide percentages and methods of calculating child support payments based on the number of children; the parents’ incomes and financial resources; the income and needs of the custodial parent; the needs of the children, including any special needs; and the standard of living for the children before the parents’ divorce or separation. The child support guidelines are just guidelines, and the court generally has discretion to order more or less child support based on the best interest of the children.

In Iowa, child support guidelines are established by the Iowa Supreme Court and are codified in the Iowa Code and the Iowa Court Rules. These guidelines are used to calculate child support payments based on a variety of factors, including the number of children, the income of both parents, the needs of the children, and the standard of living the children would have enjoyed had the family remained intact. The guidelines utilize a formula that takes into account the parents' gross incomes and allocates support proportionally. Iowa uses an income shares model, which aims to ensure that the child receives the same proportion of parental income that they would have if the parents were still together. While these guidelines are in place to provide consistency in child support determinations, Iowa courts do have the discretion to deviate from the guidelines if it is found to be in the best interest of the child. Such deviations may be based on factors like the child's special needs, extraordinary visitation travel costs, or other relevant considerations. The ultimate goal is to ensure that the child's financial needs are met in a manner that reflects the parents' financial abilities and the child's best interests.