New York uses a formula, not a judge's discretion
New York State calculates child support using a statutory formula that applies to most cases. The formula takes the paying parent's income, subtracts a standard deduction, multiplies the remainder by a fixed percentage, and caps the result at a maximum income level. The percentage and cap change depending on how many children need support. A judge can deviate from this formula only if both parents agree or if the judge documents specific reasons why the formula would be unjust or inappropriate.
The formula applies to the first $163,000 of combined parental income as of 2024. This income cap adjusts annually. Income above that threshold may be considered at the judge's discretion, but the base calculation stops there.
Key Takeaways
- New York's formula multiplies combined parental income (minus a standard deduction) by a set percentage that depends on the number of children: 17% for one child, 25% for two, 29% for three, 31% for four, and 35% for five or more.
- The paying parent typically pays their share of the calculated amount based on their percentage of combined income, not a flat split.
- Income includes wages, self-employment earnings, bonuses, rental income, and other sources; it does not include public assistance or SSI benefits.
- The income cap of $163,000 (adjusted yearly) means income above that level is handled separately and is not automatically included in the formula.
- Both parents' incomes matter: the formula uses combined income, then divides the support obligation based on each parent's share of that total.
The basic formula and percentage rates
Start with combined parental income. This is the total income of both parents added together. Subtract $163 per week ($8,436 per year, adjusted annually for inflation) for each child. This deduction represents a basic living allowance and does not change based on income level.
Multiply the result by the percentage that matches the number of children:
| Number of Children | Percentage of Income |
|---|---|
| 1 child | 17% |
| 2 children | 25% |
| 3 children | 29% |
| 4 children | 31% |
| 5 or more children | 35% |
The result is the total child support obligation. The paying parent then pays their proportional share based on their percentage of the combined income. For example, if the combined income is $100,000 and one parent earns $60,000 (60%), that parent pays 60% of the calculated support amount.
What counts as income and what does not
New York's definition of income is broad. It includes W-2 wages, self-employment income, bonuses, commissions, overtime, rental income, investment income, workers' compensation, unemployment benefits, disability benefits, and retirement distributions. It also includes income from a business you own, even if you do not take a salary.
Income does not include Supplemental Security Income (SSI), Temporary Assistance for Needy Families (TANF), food stamps, or other means-tested public assistance. It does not include child support or spousal support you receive from another relationship, though you may be able to deduct support you pay to other children.
If you are self-employed or own a business, the court may examine your tax returns, business records, and profit-and-loss statements to determine your actual income. Deliberately underreporting income or hiding assets can result in contempt charges.
How the income cap and high-income cases work
The formula stops at $163,000 of combined income (2024 figure). This does not mean support ends there. Instead, income above the cap is handled separately. The judge has discretion to calculate support on the excess income using the same percentages, a lower percentage, or no additional support at all, depending on the circumstances.
In high-income cases, judges consider factors like the standard of living during the marriage, the non-custodial parent's ability to pay, the needs of the children, and whether the children would have enjoyed a higher standard of living if the parents had remained together. A parent earning $500,000 per year will almost certainly pay more than the formula minimum, but the exact amount is not automatic.
Adjustments for custody and overnight stays
If the paying parent has the children overnight for a significant portion of the year, the support obligation may be reduced. New York uses a shared custody adjustment when the non-custodial parent has at least 35% of overnight custody (roughly 128 nights per year). The adjustment reduces the paying parent's obligation proportionally based on the actual percentage of overnights.
The calculation is complex when custody is shared. The court may calculate what each parent would owe if they were the sole custodian, then offset one against the other. If both parents earn similar incomes and share custody equally, the support obligation may be minimal or zero. You will need the actual custody schedule (days and overnights) to calculate this adjustment accurately.
Medical insurance, childcare, and add-ons
Child support calculated under the formula covers basic living expenses. Medical insurance, unreimbursed medical expenses, and childcare costs are handled separately. The parents typically split these costs proportionally based on their income percentages, unless the court orders otherwise.
For example, if the formula calculates $300 per month in support and medical insurance costs $150 per month, the paying parent (earning 60% of combined income) would pay $90 of the insurance cost in addition to the $300. Childcare expenses for work or school are split the same way.
College expenses are not automatically included in child support. A parent can petition the court to order contribution to college costs, but this requires a separate proceeding and is not part of the base calculation.
Deviations from the formula
A judge can order support that differs from the formula if both parents agree in writing, or if the judge finds that applying the formula would be unjust or inappropriate. The judge must state the reasons in writing. Common reasons for deviation include a parent's inability to work due to disability, a very high income that would result in an unreasonably large obligation, or a parent's substantial other support obligations to children from different relationships.
Simply earning more or less than expected is not enough to deviate. The deviation must be based on specific circumstances that make the formula result unfair. If circumstances change significantly after an order is entered (job loss, major income increase, custody change), either parent can petition to modify the order.
Frequently Asked Questions
Does New York count my spouse's income if I remarry?
No. Only the biological or adoptive parents' income counts toward the formula. A stepparent's income is not included, even if you are married and file taxes jointly. However, if a stepparent legally adopts the child, they become a parent and their income would be included in future calculations.
What if one parent is unemployed or underemployed?
The court may impute income—assign an income level based on the parent's earning capacity rather than their actual current income. This prevents a parent from deliberately quitting a job to reduce support. The court looks at education, work history, and local job market conditions. If you are genuinely unable to work, you must document this with medical records or other evidence.
How often can child support be changed?
Either parent can petition to modify support if there has been a substantial and continuing change in circumstances—typically a 10% or more change in either parent's income, a custody change, or a significant change in childcare or medical costs. Modifications are not automatic; you must file a petition with the court.
Do I have to pay support if the other parent refuses me visitation?
Yes. Child support and custody are separate legal issues. A parent cannot withhold support because of visitation problems, and a parent cannot deny visitation because support is unpaid. If visitation is being denied, you must file a separate petition with the court; you cannot stop paying support on your own.
What happens if I cannot afford the calculated amount?
You can petition the court to modify the order based on changed circumstances. Falling behind on payments and then asking for a reduction later is not effective—the court will still hold you responsible for the arrears. If your income has genuinely decreased, file a modification petition as soon as possible and bring documentation of your current income and expenses.