How is child support calculated in New York?

This page explains New York law on calculating child support under the Child Support Standards Act, which appears in identical form in Domestic Relations Law 240(1-b) for divorce cases in Supreme Court and Family Court Act 413 for support cases in Family Court. KOR Law LLP's family law practice handles initial support determinations, modifications, enforcement, and disputes involving income imputation and lifestyle. Support is often decided alongside maintenance and property; how those fit together is covered in how a divorce moves through the New York courts.

What are the percentages?

The "child support percentage" is (DRL 240(1-b)(b)(3)):

Child support is owed for an unemancipated child under 21 (DRL 240(1-b)(b)(2)).

How does the calculation work, step by step?

1. Find each parent's income. Start with gross income as it should have been reported on the most recent federal tax return, plus investment income and certain other sources such as workers' compensation, disability, unemployment, Social Security, veterans and pension benefits (DRL 240(1-b)(b)(5)(i) to (iii)).
2. Subtract the listed deductions. They include FICA taxes actually paid, New York City or Yonkers income taxes actually paid, support paid for other children under an order or agreement, and maintenance paid to the other spouse under an order or agreement that adjusts child support when maintenance ends (DRL 240(1-b)(b)(5)(vii)).
3. Add the two incomes to get combined parental income (DRL 240(1-b)(b)(4)).
4. Apply the percentage up to the cap and prorate the result between the parents by their shares of combined income (DRL 240(1-b)(c)(2)).
5. Decide income above the cap by considering the statutory factors and/or the percentage (DRL 240(1-b)(c)(3)).
6. Add child care, health and education. Reasonable child care costs of a working or studying custodial parent are prorated; health insurance and unreimbursed health costs are allocated; and the court may award educational expenses where appropriate (DRL 240(1-b)(c)(4) to (7)).
7. Check the low-income floors. If support would push the paying parent below the federal poverty guideline for one person, the basic obligation is $25 a month; if below the self-support reserve but not the poverty line, it is $50 a month or the difference between income and the reserve, whichever is greater, subject to the court's review (DRL 240(1-b)(d)).

What is the income cap, and how much is it?

The percentages apply to combined parental income up to the amount set in Social Services Law 111-i, which is adjusted every two years based on the consumer price index (DRL 240(1-b)(c)(2)). The court system's "What's New" page reports that on March 1, 2024 the combined income cap rose from $163,000 to $183,000. A further adjustment was due on the statute's two-year schedule, and the court system's current worksheet and forms, linked from its Maintenance and Child Support Tools page, should be checked for the figure in effect when support is calculated. Because the cap changes, this page does not rely on a single number.

Can the court order more or less than the formula?

Yes, but only by explaining why. The court must order the paying parent's pro rata share unless it finds that amount "unjust or inappropriate," based on factors including the parents' and child's financial resources, the child's health and special needs, the standard of living the child would have had if the household had stayed together, tax consequences, non-monetary contributions to the child's care, a substantial income gap between the parents, support for other children, and extraordinary visitation costs (DRL 240(1-b)(f)). If it deviates, it must state in writing the factors, each party's pro rata share, and the reasons (240(1-b)(g)).

Income can also be imputed. The court may attribute income from non-income-producing assets, perquisites like cars or meals, fringe benefits and money from relatives, and may impute income based on former earnings if a parent reduced income to avoid support, considering the parent's actual circumstances and the local job market (DRL 240(1-b)(b)(5)(iv), (v)). Self-employed parents may see accelerated depreciation and some travel and entertainment deductions added back (240(1-b)(b)(5)(vi)); valuing a business owner's income often overlaps with the issues in how a family business is divided in a New York divorce.

What changes the answer?

• The number of children sets the percentage (DRL 240(1-b)(b)(3)).
• Income above the cap is decided by factors and/or percentage (240(1-b)(c)(3)).
• Imputed income can raise a parent's income for the formula (240(1-b)(b)(5)(iv), (v)).
• Maintenance is calculated first and affects both incomes (DRL 236(B)(6)(c)(1)(g)); see how spousal maintenance is calculated in a New York divorce.
• Agreements. A stipulation must state that the parties were told the formula amount presumptively is correct, and explain any deviation (240(1-b)(h)).
• Non-recurring windfalls such as inheritances or lottery winnings can be partly allocated to support (240(1-b)(e)).

For example: two parents, two children

Common mistakes

• Using net pay. The formula starts from gross income as reported for federal tax purposes (DRL 240(1-b)(b)(5)(i)).
• Forgetting the deductions. FICA and New York City or Yonkers taxes actually paid come off (240(1-b)(b)(5)(vii)).
• Hiding income. Courts can impute income and add back perquisites (240(1-b)(b)(5)(iv)).
• Agreeing to a number without the required recitals. Stipulations must address the formula (240(1-b)(h)).
• Relying on an old cap figure. It changes every two years (240(1-b)(c)(2)).
• Waiting to file. Orders generally run from the date of the application (DRL 236(B)(7)(a)).

What to do this week

1. Gather the last three years of tax returns, recent pay stubs and benefit statements for both parents if available.
2. List child care, health insurance and education costs with receipts.
3. Note any income that is not on a tax return, such as perquisites or family help.
4. Check the court system's current worksheet for the cap in effect.
5. Decide whether to file in Family Court or as part of a divorce.
6. Speak with counsel before signing any support agreement.

Frequently asked questions

When can a support order be changed?

Every New York support order must tell the parties they can seek a modification on a substantial change in circumstances, after three years since the order was entered or last changed, or when either party's gross income changes by 15% or more, unless the parties validly opted out of the last two grounds (DRL 236(B)(7)(d)).

Does support start when the order is signed?

Generally it runs from the date of the application, and retroactive amounts become arrears payable as the court directs (DRL 236(B)(7)(a)).

Does custody affect support?

The formula is applied to the non-custodial parent's share, so the custody arrangement matters. Changing custody is covered in how to change a custody order in New York.

Can CPS involvement affect a support case?

Support is calculated the same way, but related Family Court proceedings can affect custody; see what happens after Child Protective Services opens an investigation in New York. In custody and visitation cases, a central register report is not admissible as a business record unless the investigation found some credible evidence of abuse or maltreatment (DRL 240(1-a)), which is one reason an indicated report matters; see whether you can clear an indicated CPS report.

What if the other parent stops paying?

Retroactive support is enforceable in any manner provided by law, including an execution for support enforcement under CPLR 5241 (DRL 236(B)(7)(a)), and applications must address support collection services (236(B)(7)(b)). Support enforcement follows its own rules, which differ from the creditor wage rules in how much of your wages a creditor can take in New York.