How Child Support Is Calculated in New York

Support until 21

Under Family Court Act § 413(1)(a), the parents of a child under the age of twenty-one are chargeable with the child's support. CourtHelp adds that a child under 21 who is married, self-supporting or in the military is emancipated, and that child support includes providing health insurance coverage until 21.

Support can be ordered in a Supreme Court divorce, ordered on a support petition in Family Court, or arranged by a written agreement that meets specific requirements. CourtHelp states there is no filing fee in Family Court, and that the local Child Support Enforcement Unit can help start a case.

The Child Support Standards Act formula

New York's formula is in Family Court Act § 413(1), the Child Support Standards Act. In outline:

1. Find each parent's income as the statute defines it, starting from gross income as it should have been or should be reported on the most recent federal tax return.
2. Add them together. "Combined parental income" means the sum of the income of both parents.
3. Apply the child support percentage to combined parental income up to the cap (below).
4. Split the result between the parents in proportion to their incomes. The combined amount is the basic child support obligation, and the non-custodial parent pays their pro rata share of it.
5. Address add-ons such as child care, health care and education.

The income cap

The percentage is applied to combined parental income up to a dollar amount set under Social Services Law § 111-i. For combined income above that amount, § 413 directs the court to decide support through the statutory factors and/or the child support percentage. Addendum B of Form 4-17 explains that the amount is published by the New York State Office of Temporary and Disability Assistance and revised every two years, and is posted at childsupport.ny.gov.

Add-on expenses

• Child care. Where the custodial parent is working, or in school or training that the court finds will lead to employment, and incurs child care expenses as a result, § 413 directs the court to determine reasonable child care expenses.
• Health care. The court determines the parties' obligation to provide health insurance benefits. CourtHelp notes the child must be covered by health insurance.
• Education. The court may award post-secondary, private, special or enriched education expenses where it finds that appropriate, having regard to the circumstances and the best interests of the child.

When the court departs from the percentages

Form 4-17, summarizing the statute, explains that the court may vary from the percentages if it finds the non-custodial parent's share unjust or inappropriate, based on factors that include the financial resources of the parents and the child, the child's health and special needs, the standard of living the child would have had, tax consequences, non-monetary contributions, the educational needs of either parent, a substantial income gap, the needs of other children the non-custodial parent supports, certain visitation expenses, and any other relevant factor.

Form 4-17 also describes a self-support reserve: where the basic obligation would push the non-custodial parent's income below the federal poverty guideline for a single person, the obligation is $25 per month unless the interests of justice dictate otherwise, and where it would push income below the self-support reserve but not below the poverty guideline, it is $50 per month or the difference between income and the reserve, whichever is greater.

Who decides, and how to object

Support cases in Family Court are usually heard by a support magistrate. CourtHelp explains that a temporary order of support may be issued at the first court date, and that the final amount may differ.

Under Family Court Act § 439(e), either party may file specific written objections to a support magistrate's final order within thirty days after receiving it in court or by personal service, or thirty-five days after it was mailed or electronically sent if it was not received in court or by personal service. The objecting party must have a non-party over 18 serve the objections on the other side, who then has thirteen days to file a written rebuttal. The statute also says that proof of service upon the opposing party shall be filed with the court at the time of filing of objections and any rebuttal.