New York Child Support Calculation Guide

New York uses the Child Support Standards Act (CSSA), an income-shares model that calculates support based on both parents' combined income. The framework is codified in Family Court Act §413. Whether you're navigating an uncontested or contested divorce, understanding these calculations is essential.

The CSSA Income-Shares Model

New York's Child Support Standards Act combines both parents' incomes and applies fixed percentages based on the number of children:

• 1 child: 17% of combined parental income
• 2 children: 25%
• 3 children: 29%
• 4 children: 31%
• 5+ children: 35% or more

The resulting amount is allocated between parents based on each parent's share of combined income.

Calculating CSSA Income

New York starts with gross income as reported on the most recent federal tax return, then makes specific adjustments:

• Include: Wages, bonuses, commissions, investment income, disability benefits, unemployment, Social Security, pensions, RSUs/stock options when vested
• Impute: Courts may impute income for voluntary underemployment (except incarceration is not voluntary)
• Add back: Depreciation exceeding straight-line; entertainment/travel deductions reducing personal expenses

Deductions include: FICA actually paid, NYC/Yonkers income taxes, maintenance paid to a spouse not a party, court-ordered support for other children, and public assistance/SSI.

The $183,000 Income Cap

The CSSA formula applies presumptively to combined parental income up to $183,000 (effective March 1, 2024). For income above this cap:

• Courts have discretion under the landmark Cassano v. Cassano decision
• May apply the cap only (no support on excess income)
• May apply the percentage to some or all income above the cap
• Must articulate reasons based on the ten deviation factors in FCA §413(1)(f)

The cap is updated biennially (every two years) based on CPI; the next adjustment is scheduled for March 1, 2026.

Estimate Your New York Child Support

Use our calculator for a preliminary estimate. For official calculations, use the New York Courts Maintenance & Child Support Calculator.

Low-Income Protections (2025 Thresholds)

New York provides important protections for low-income obligors:

• Self-Support Reserve (SSR): $21,128 (135% of poverty guideline)
• Poverty Guideline: $15,650 (single person)
• Below poverty: Basic support is $25/month unless unjust
• Between poverty and SSR: Support is the greater of $50/month or the difference between income and the SSR

These thresholds update annually on March 1.

Add-On Expenses

Beyond basic support, certain expenses are added and allocated by income share:

• Child care: Work-related or education-related expenses, prorated by income
• Health insurance: Cost of child's coverage prorated; cash medical support if no private coverage (capped at 5% of gross income or income-to-SSR difference)
• Unreimbursed medical: Medical, dental, and prescription expenses not covered by insurance
• Education: Post-secondary, private, special, or enriched schooling as justice requires

Parenting Time and Shared Custody

Unlike many states, New York does not use an overnight-count credit or percentage-time adjustment:

• Shared custody (50/50): Apply the standard CSSA calculation; the higher-earning parent typically pays the lower earner
• Split custody: Calculate each parent's obligation for children with the other parent, then offset; net difference is the payment
• Deviation available: Courts may deviate under FCA §413(1)(f)(9) for extraordinary visitation expenses or extended visitation that significantly reduces the custodial parent's costs

The Bast v. Rossoff decision established that shared custody does not alter the CSSA methodology.

Deviation Factors

Courts may deviate from the presumptive amount if it would be "unjust or inappropriate" based on ten factors:

• Financial resources of parents and child
• Physical and emotional health of the child; special needs or aptitudes
• Standard of living the child would have enjoyed if the household remained intact
• Tax consequences
• Non-monetary contributions toward child care
• Educational needs of either parent
• Significant income disparity between parents
• Needs of other children the noncustodial parent supports
• Extraordinary visitation expenses or extended visitation effects
• Any other relevant factor

Deviations require written findings stating the factors and reasons.

Modification Rules

New York allows modification when:

• Substantial change in circumstances
• 3 years since the order was entered, last modified, or adjusted
• 15% change in either party's gross income since the order

Parties may opt out of the 3-year and 15% grounds in a valid agreement. Reductions in income qualify only if involuntary and the party diligently seeks work.

Duration of Support

New York child support continues until age 21, unless earlier emancipation occurs through:

• Marriage
• Full-time military service
• Full economic self-support
• "Constructive emancipation" (abandoning the parental relationship without cause)

For adult dependents with developmental disabilities, support may continue until age 26 under FCA §413-b.

Enforcement and Arrears

New York's Division of Child Support Services uses multiple enforcement tools:

• Income withholding: Employers must remit within 7 business days
• License suspension: Driver's, professional, and recreational licenses if 4+ months past due
• Passport denial: At $2,500+ arrears (federal threshold)
• Tax/lottery intercepts: State and federal refunds
• Credit bureau reporting: Impacts credit score
• Contempt: Willful violation can result in jail time

Interest on arrears reduced to judgment is 9% per year (simple) under CPLR §5004.

Key Takeaways

• Income-shares model: Both parents' incomes combined; percentages are 17%/25%/29%/31%/35%+
• $183,000 cap: Formula applies presumptively to this amount; courts have discretion above
• No overnight credit: Shared custody doesn't automatically reduce support (Bast v. Rossoff)
• Low-income protections: SSR $21,128; poverty $15,650; minimum orders $25/$50
• Support until 21: Unless earlier emancipation
• Modification: 3 years OR 15% income change OR substantial change
• 9% interest: On arrears reduced to judgment

For more information about New York divorce processes, see our New York divorce timeline and filing checklist.