New York uses a formula, not a fixed dollar amount

Child support in New York is not a set number. Instead, the court uses a formula based on both parents' income to calculate what one parent owes the other. The formula applies to most cases, though judges can order a different amount if the circumstances warrant it. The amount changes depending on how much each parent earns, how many children need support, and who has custody.

The formula is called the Child Support Standards Act (CSSA). It has been New York law since 1989 and is used in family court when parents separate or divorce. The formula produces a base amount, and then additional costs like childcare and health insurance are added on top.

Key Takeaways

  • New York calculates child support by taking a percentage of combined parental income up to a cap that changes yearly (currently around $163,000 for 2024, though this figure adjusts annually).
  • The percentages are 17% for one child, 25% for two children, 29% for three children, 31% for four children, and 35% for five or more children.
  • The paying parent's share of the base amount depends on what portion of the combined income they earn.
  • Childcare costs, health insurance premiums, and unreimbursed medical expenses are added to the base support amount and split between parents.
  • Either parent can request a modification if income changes significantly, and the court can deviate from the formula if it would be unjust or inappropriate.

How the income cap and percentages work

The formula applies to combined parental income up to a yearly cap. That cap is adjusted each year by the state. For 2024, the cap is approximately $163,000, but you should confirm the current year's figure with the court or a family law attorney, as it changes annually. Income above that cap is not included in the formula calculation, though a judge may consider it when deciding whether to order additional support.

Once the combined income subject to the formula is determined, a percentage is applied based on the number of children. One child is 17%, two children is 25%, three children is 29%, four children is 31%, and five or more children is 35%. This percentage is applied to the combined income to get a base support amount.

The paying parent then pays their share of that base amount. Their share is calculated by dividing their income by the combined income of both parents. For example, if the combined income is $100,000 and the paying parent earns $60,000, they pay 60% of the base support amount.

What gets added to the base amount

The base support amount is not the final number. New York law requires that certain costs be split between parents on top of the base amount. These include childcare expenses (the cost of daycare or after-school care needed so a parent can work), health insurance premiums (the cost of covering the child on a parent's health plan), and unreimbursed medical expenses (costs for medical, dental, or vision care that insurance does not cover and that exceed $250 per year per child).

These additional costs are split between parents in the same proportion as the base amount. If the paying parent earns 60% of the combined income, they pay 60% of the childcare costs, 60% of the health insurance premium, and 60% of unreimbursed medical expenses. The parent receiving support pays the remaining 40%.

When the court can order a different amount

The formula is the starting point, but it is not absolute. A judge can order more or less than the formula produces if applying the formula would be unjust or inappropriate. The law lists factors a judge can consider, including the standard of living the child would have had if the parents had remained together, the non-monetary contributions each parent makes to the child's care, the ability of each parent to provide support, and the financial resources of both parents.

High-income cases often result in deviations. If a parent's income is well above the cap, the judge has discretion to order support based on that higher income. Similarly, if one parent has significantly more parenting time or makes substantial non-monetary contributions, the judge may order less than the formula suggests. A parent requesting a deviation must present evidence to the court explaining why the formula amount would be unjust.

How to find out what you owe or are owed

If you are in a custody or divorce case, the court will calculate the amount during the proceeding. The judge or court-appointed referee will apply the formula based on the income figures presented. If you and the other parent agree on an amount, you can submit a written agreement to the court, and the judge will approve it if it meets the legal standard.

If you want to know the approximate amount before going to court, you can use the New York State Child Support Standards Act calculator, which is available on the New York State Department of Taxation and Finance website. You will need to know both parents' gross income and the number of children. The calculator shows the base amount and allows you to add childcare and insurance costs.

If child support has already been ordered and circumstances have changed — such as a job loss or significant raise — either parent can file a petition to modify the amount. The court will recalculate based on current income.

Income counts differently depending on the source

Gross income is what the formula uses, not take-home pay. Gross income includes wages, salary, bonuses, commissions, self-employment income, rental income, Social Security benefits, unemployment benefits, disability benefits, workers' compensation, and certain other sources. It does not include means-tested public assistance like SNAP or Medicaid.

Self-employed parents must provide tax returns and business records to prove their income. If income is inconsistent or seasonal, the court may average it over a period of time. If a parent is deliberately underemployed — working part-time when they could work full-time — the court may impute income based on their earning capacity rather than their actual earnings.

Frequently Asked Questions

Does child support stop at age 18?

In New York, child support generally continues until the child turns 21, not 18. This is longer than many other states. Support can end earlier if the child marries, joins the military, or becomes self-supporting before age 21. It can also end if the child is adopted by someone other than the paying parent.

What if one parent has no income or is unemployed?

The court can impute income based on the parent's earning capacity, education, and work history. If a parent is deliberately avoiding work to reduce their support obligation, the judge will assign an income figure anyway. If a parent is genuinely unable to work due to disability or other circumstances, the court may order a lower amount or none at all, but this requires documented evidence.

Can child support be modified if income changes?

Yes. Either parent can file a petition to modify support if there has been a substantial change in circumstances, such as a job loss, significant raise, or change in custody. The court will recalculate using current income. A modification is not automatic — you must file the petition and present evidence of the income change to the court.

What if the paying parent lives in another state?

New York can still enforce the order through the Uniform Interstate Family Support Act (UIFSA). The New York State Child Support Enforcement office can locate the other parent, establish paternity if needed, and pursue collection across state lines. If the other parent lives outside the United States, enforcement is more difficult but still possible through international treaties in some cases.

Are there tax deductions for paying child support?

No. The paying parent cannot deduct child support payments from their federal income taxes. The parent receiving support does not report it as taxable income. This is different from alimony, which has different tax treatment. You should consult a tax professional if you have questions about your specific situation.