Child Support in Divorce

In New York State, child support is calculated using the Child Support Standards Act (CSSA), which provides a formula-based approach.

DISCLAIMER: This post contains general legal information for educational purposes only and does not constitute legal advice and does not provide tax advice. This content does not create an attorney-client relationship. You should not act on any information here without seeking advice from a qualified matrimonial attorney licensed in New York State.

Basic Calculation:

1.     Combined Parental Income - Both parents adjusted gross incomes are added together (up to a statutory cap, currently $183,000 as of 2024, this base will go up in March of 2026.  It goes up every two years.

2.     Adjusted Gross Income: The CSSA provides for very limited deductions for income. In calculating the adjusted gross income, for the vast majority of my cases, use only the deduction of Social Security and Medicare taxes withheld from employee earnings or actually paid on net income from self-employment. In addition, the CSSA provides for the deduction of New York City or Yonkers income taxes.

3.     Percentage Applied - A percentage is applied to the combined adjusted gross income  based on number of children:

• 17% for one child

• 25% for two children

• 29% for three children

• 31% for four children

• At least 35% for five or more children

4.     Pro-rata Share - Each parent's share of child support is based on their proportion of the combined adjusted gross income.  This percentage is typically used in determining the proportional share for Add-on expenses.

What Income Includes:

• Wages, salary, overtime, tips, gratuities

• Bonuses, commissions

• Self-employment income

• Interest and dividends

• Rental Income

• Royalties

• Pensions, Annuities

• Deferred Compensation

• RSU’s

• Workers' compensation

• Certain other income sources

Add-On Expenses

In New York State there are Add-On Expenses, beyond the basic support, which covers food, shelter and clothing.

With “Add-on expenses”, parents typically share costs for:

• Childcare expenses so a parent can work or go to school or continue their education

• Daycare, before and after school care, again work-related

• Healthcare costs not covered by insurance

• Educational expenses- private school, if previously agreed upon and college include SAT and PSAT prep classes and special education services if needed.

There are additional Add-ons that are not automatic, but in my practice are always discussed. Including, extra-curricular activities, transportation to and from school, transportation to and from each parent’s home if you live far apart. In addition there are the costs of cell phones, computers, driver’s education, car insurance etc.

Above the Cap

For combined income exceeding the statutory cap, the court has discretion to apply the percentages to the excess amount or use other factors. In mediation, the two of you can agree on a number above the cap.

Adjustments

Under New York Law, the Courts can deviate from the formula if it would be unjust or inappropriate, considering different factors including: the financial resources of the custodial and non-custodial parent, the physical and emotional health of the child and special needs of the child,  if one party needs to return to school, financial resources, special needs of the child, tax consequences, standard of living the child would have enjoyed had the marriage not dissolved and the catch- all any other relevant factors.