A parent who asks the court to reduce or increase a monthly child support obligation is required to provide evidence of his or her income at the time of the prior order and at the time of trial.

The Houston First Court of Appeals said this in the case of In re D.H., No. 01-19-00268-CV (Tex. App. – Houston [1st Dist.] 7/28/2020, no pet.)(mem. op.):

“To determine whether there has been a substantial and material change, the court must compare the financial circumstances of the child and the affected parties at the time the order was entered with their financial circumstances at the time the modification is sought.” As the party seeking to modify the child-support order, Father had “the burden to prove by a preponderance of the evidence that a material and substantial change in circumstances [had] occurred,” by presenting evidence of historical and current financial circumstances.

(citations omitted)

This case cited In re C.C.J., 244 S.W.3d 911, 917-18 (Tex. App.—Dallas 2008, no pet.) that said,”The record must contain both historical and current evidence of the relevant person’s financial circumstances. Without both sets of data, the court has nothing to compare and cannot determine whether a material and substantial change has occurred.”

So, the hypothetical father who, in 2026, wants to reduce his child support obligation set forth in a 2022 court order must produce evidence of his income in 2022 and in 2026. Evidence might include his income tax returns for 2021 (the last full year before his child support was calculated in 2022), 2022 and 2025 as well as his paystubs from 2026 showing his year-to-date pay. His social security earning statement showing his earnings each year might also be helpful.