New York’s Child Support Standards Act sets child support by combining both parents’ adjusted incomes, applying a fixed percentage tied to the number of children, and dividing the result in proportion to each parent’s share of the total. The rules live in Domestic Relations Law § 240 and Family Court Act § 413, and the obligation runs until the child turns 21, later than most states require.1New York Courts. Child and/or Spousal Support Support is treated as the child’s right, not the parents’ bargaining chip.
Adjusted Income: The Starting Number
The calculation begins with each parent’s gross income from their most recent federal tax return.2New York State Senate. New York Family Court Act 413 – Parents Duty to Support Child Gross income covers wages, salary, investment earnings, unemployment benefits, and self-employment income. A parent who files jointly with a new spouse must separately disclose their individual gross income under oath.
Before the percentage is applied, the statute allows a specific set of deductions:
- FICA taxes actually paid
- New York City or Yonkers income taxes actually paid
- Maintenance or alimony paid under a court order or written agreement
- Child support paid for children from a prior relationship under an existing order
- Public assistance and Supplemental Security Income (excluded from income entirely)
- Unreimbursed employee business expenses, except to the extent they also reduce personal spending
The list is exclusive. Courts don’t have discretion to subtract other expenses at this stage. Once each parent’s adjusted income is set, the two figures combine to form the income used in the formula.
When Income Gets Imputed
A parent who quits a job, turns down work, or deliberately earns less than they could won’t shrink the obligation that way. If a court finds a parent voluntarily unemployed or underemployed, it can assign an income figure based on earning capacity rather than actual earnings. Courts weigh employment history, education, skills, the local job market, and any documented physical or mental health limitations.
Imputed income isn’t punishment for being between jobs. A parent who was laid off, has a documented disability, or can show persistent job-search efforts generally won’t have income imputed against them. If you’re raising the concern, expect to present evidence of the other parent’s earning capacity. If you’re defending, gather job applications and medical records.
The Formula and Percentages
Once combined adjusted income is set, the Act applies a flat percentage keyed to the number of children:3New York State Senate. New York Domestic Relations Law 240 – Custody and Child Support, Orders of Protection
- One child: 17%
- Two children: 25%
- Three children: 29%
- Four children: 31%
- Five or more children: no less than 35%
The resulting dollar amount is then split between the parents in proportion to their share of the combined income. If one parent earns 65% of the total, that parent pays 65% of the calculated support. The other parent’s 35% share is assumed to be spent directly on the child through day-to-day care.
New York does not have a separate formula for equally shared parenting time. Even in a 50/50 arrangement, the court applies the same percentages and treats the higher-earning parent as the non-custodial parent for calculation purposes. Adjustments for shared time come through the deviation factors, not through a different formula.
The Combined Income Cap
The percentages apply automatically only up to a combined parental income cap, adjusted every two years on March 1 to track the consumer price index. Effective March 1, 2026, the cap is $193,000, up from $183,000 during the prior two-year period. Cases decided in January or February 2026 still use the $183,000 figure.
For income above the cap, the court has discretion. It can apply the same percentages to the excess, use a different percentage, or set a fixed dollar amount. When a court departs from the formula for above-cap income, it must explain its reasoning in writing and consider the statutory deviation factors.
Deviation Factors
The same factors let a court deviate from the formula for income below the cap when it finds the presumptive amount unjust or inappropriate. The statute names ten:2New York State Senate. New York Family Court Act 413 – Parents Duty to Support Child
- The financial resources of each parent and the child
- The child’s physical and emotional health, special needs, and aptitudes
- The standard of living the child would have enjoyed if the household stayed intact
- Tax consequences for the parents
- Non-monetary contributions each parent makes to caregiving
- Educational needs of either parent that affect earning capacity
- A substantial disparity between the parents’ gross incomes
- The non-custodial parent’s obligation to support other children not in this case
- Extraordinary visitation expenses, or extended visitation that meaningfully reduces the custodial parent’s costs
- Any other factor the court finds relevant
A judge who deviates must identify which factors apply and explain in writing how they justify the different amount. Deviations are the exception, and the party seeking one carries the burden of proof. Shared-custody adjustments most commonly ride on the visitation-expense factor.
The Low-Income Floor
The formula bends when the non-custodial parent earns very little. New York sets a floor to keep support orders from pushing a parent into poverty.
- Below the federal poverty guideline ($15,650 for a single person as of 2025): support may be set as low as $25 per month.
- Above poverty but below the self-support reserve ($21,128 as of 2025): the minimum order is typically $50 per month.
- If a full calculated order would drop the paying parent below the self-support reserve, the order may be reduced to $50 per month.
These thresholds are updated periodically.4Human Resources Administration. OCSS Child Support Calculator The reserve exists because an order a parent cannot pay just generates arrears.
Add-Ons Beyond the Basic Amount
The percentage covers everyday costs. Certain expenses sit outside it and are split between the parents using the same income-share percentages from the basic formula.
Mandatory add-ons include health insurance premiums for the child and each parent’s proportional share of unreimbursed medical costs like copays, prescriptions, and dental work. If the custodial parent works or attends school, the court must also add reasonable childcare costs.
Discretionary add-ons are up to the judge. Private school tuition and enrichment activities are the most common. Courts look at whether the family paid for these things before the separation and whether continuing them serves the child’s best interest. Requests tend to succeed when the child was already enrolled or had an established activity.
Because New York’s support duty runs to 21, college costs come up often. A court can order parents to contribute to higher education as part of the support calculation, weighing each parent’s ability to pay, the child’s academic record, and the family’s pre-separation expectations. Parents who want certainty typically address this in a separation agreement, spelling out contribution limits, GPA requirements, and whether support is capped at the cost of a public university.
Modifying an Existing Order
New York allows modification of a support order on three grounds:5New York State Senate. New York Family Court Act 451 – Continuing Jurisdiction
- A substantial change in either parent’s financial situation, the child’s needs, or custody
- Three years since the last order was entered, modified, or adjusted
- A gross-income change of 15% or more for either parent since the last order
The three-year and 15% grounds are automatic unless both parents specifically opted out of them in a written agreement. A parent who voluntarily quit or cut hours can’t use the resulting income drop as grounds. Any income reduction must be involuntary, and the parent must have made genuine efforts to find comparable work.
One rule to internalize: the court cannot erase arrears that accrued before you filed the modification petition. If you’ve fallen behind and your circumstances have changed, file right away. Every month of delay adds to a balance that cannot be reduced retroactively.
Enforcement When Support Goes Unpaid
The primary tool is income withholding. The Support Collection Unit directs the non-custodial parent’s employer to deduct support from wages before the parent sees the money. For current support, withholding cannot exceed 50% of disposable earnings. If arrears are more than 12 weeks overdue, that ceiling rises to 55%. Employers who fail to comply face civil penalties.
Enforcement can also reach tax refunds, driver’s licenses, professional licenses, bank accounts, and credit reports. In serious cases, a parent who willfully refuses to pay can be held in contempt and jailed.
Child support debt survives bankruptcy. Federal law excludes domestic support obligations from discharge, so a parent cannot eliminate arrears through Chapter 7 or Chapter 13.6Office of the Law Revision Counsel. 11 USC 523 – Exceptions to Discharge The debt follows the parent until paid.
When the Obligation Ends
Support runs until 21. A child can be treated as emancipated earlier by marrying, joining the military, or becoming self-supporting. A child between 17 and 21 who leaves the parents’ home and refuses to follow reasonable household rules may also be deemed emancipated, ending the obligation early.
When one child on a multi-child order ages out, the support amount should be recalculated using the percentage for the remaining children. It doesn’t happen automatically. The paying parent must file a modification petition; until a new order is entered, the original amount remains legally due.
Tax Treatment
Child support is not deductible for the parent who pays it and not taxable income for the parent who receives it.7Internal Revenue Service. Dependents That’s different from spousal maintenance, and the distinction trips people up at tax time. The custodial parent generally claims the child as a dependent, but can release the exemption to the other parent by signing IRS Form 8332. If your agreement assigns the exemption, put it in writing and execute the form; the IRS does not enforce divorce decrees on its own.