Child Support Calculator

Enter names (optional):
 

Notes:

1  The Child Support Standards Act (CSSA) - codified in Section 240 of the Domestic Relations Law (DRL) - defines "income" for the purpose of determining child support payments.
    The 2015 amendment to the maintenance law - codified in Section 236 of the DRL - uses the CSSA definition of income for the purpose of determining temporary maintenance and post-divorce maintenance payments (effective for divorces filed on or after October 25, 2015, and January 23, 2016, repsectively).

2  The CSSA does not distinguish between employment income and self-employment income; however, to obtain accurate results from the FICA Tax Estimator in the Deductions Section, income types must be entered separately here, such that:

»  Line 1 includes employment income subject to Social Security and Medicare taxes, including any voluntarily deferred compensation, where the tax liability is shared between an employee and an employer (e.g., wages as would be reported on Form(s) W-2 Box 5);

»  Line 2 includes business or self-employment income subject to Social Security and Medicare taxes where the tax liability is borne solely by a sole proprietor or self-employed person (e.g., net profit as would be reported on Form 1040 Schedule SE Line 2); and

»  Line 3 includes all other income that is not subject to Social Security and Medicare taxes (e.g., income as would be reported on Form 1040 Lines 2b-7 plus Form 1040 Schedule 1 Lines 1-2a and Lines 4-8).

§ Income 1

Gross Income

§ Gross (total) income as should have been or should be reported in the most recent federal income tax return.
 
(1)  Employee income from salaries or wages 2
(2)  Net profit from business, self-employment
(3)  All other income
 
(4)
GROSS INCOME

To the extent not included in gross income above:

(5)  § Investment income, less related expenses
(6)  § Workers' Compensation
(7)  § Disability benefits
(8)  § Unemployment Insurance
(9)  § Social Security benefits
(10)  § Veterans benefits
(11)  § Pensions & retirement benefits
(12)  § Fellowships & stipends
(13)  § Annuity payments
(14)  § Self-employment depreciation deduction
(15)  § Self-employment entertainment & travel allowances

The court may attribute or impute income from:

§ Non-income producing assets; § perquisites of employment; § fringe benefits of employment; § money/goods/services provided by relatives/friends; and/or § higher level of compensation from former employment.
 
(16)
TOTAL INCOME    

Notes:

1  To correctly estimate FICA taxes, income from employment and/or self-employment must be entered into the calculator as specified in Note 2 of the Income Section above.

§ Deductions

Federal Insurance Contributions Act (FICA) taxes

§ The CSSA provides for the deduction of Social Security and Medicare taxes withheld from employee earnings or actually paid on net income from self-employment.
Choose to either enter amounts or
have the calculator estimate amounts: 1
Instructions & DISCLAIMER  updated February 26, 2022

 
(17)  FICA: Social Security tax paid
(18)  FICA: Medicare tax paid
 

New York City & Yonkers income taxes

§ The CSSA provides for the deduction of New York City or Yonkers income taxes actually paid.
Choose to either enter amounts or
have the calculator estimate amounts:

Instructions & DISCLAIMER
updated February 26, 2022
(a) gross income
(b) alimony paid
(c) SE tax deduction
(d) other subtractions
(e) additions
(f) NYS AGI
(g) standard deduction
(h) itemized deductions
(i) dependents claimed
(j) taxable income
(k) NYC school tax credit
(l) other tax credits
 
 
(19)  § NYC or Yonker's income tax paid
 

Support actually paid to a spouse not a party to or
on behalf of a child not subject to the present divorce

(20)  § Alimony & maintenance paid
(21)  § Child support paid

Other deductions

(22)  § Unreimbursed employee business expenses
(23)  § Public assistance
(24)  § Supplemental Security Income
 
 
(25)
TOTAL DEDUCTIONS    

§ Adjusted CSSA Income

(26)  Total Income
(27)  Total Deductions
 
(28)
ADJUSTED CSSA INCOME    

Are there children of the marriage under 21 years of age?

Who is the custodial parent?

For the purposes of determining maintenance and child support pursuant to the DRL, the custodial parent is the parent who has physical custody more than 50% of the time, or, when the parents share physical custody exactly 50/50, the parent who has the lower income.



 

Notes:

1  The statutory maintenance formula, as amended in 2015, is used to determine the guideline amounts of both:

»  temporary maintenance – effective for divorces commenced on or after October 25, 2015, and

»  post-divorce maintenance – effective for divorces commenced on or after January 23, 2016.

    Temporary maintenance is maintenance paid in the time between the commencement of a divorce action and the issuance of a judgment of divorce.
    Post-divorce maintenance is maintenance paid after the parites are divorced and for a duration determined by agreement of the parties or by decision of the court.

2  § § * Income cap: $ (nycourts.gov)

3  The percentages used in the 1st calculation are determined as follows:

»  If child support is to be paid, and the maintenance payor is not the custodial parent (i.e., the maintenance payor is also the child support payor), 25% of payee's income is subtracted from 20% of payor's income.

»  If child support is not to be paid, or, if child support is to be paid, but the maintenance payor is the custodial parent (i.e., the maintenance payor is not the child support payor), 20% of payee's income is subtracted from 30% of payor's income.

4  § § The "payor" is the spouse with the higher income.

5  In a litigated divorce, the court may deviate from the guideline amount of temporary or post-divorce maintenance at or below the income cap if it finds that, upon consideration of one or more of the factors set forth in DRL § 236(B)(5-a)(h)(1) or DRL § 236(B)(6)(e)(1), respectively, strict application of the statutory formula would be unjust or inappropriate.

6  § With or without the application of the Advisory Schedule, the court must consider any one or more of the factors set forth in DRL § 236(B)(6)(e)(1) in determining the duration of post-divorce maintenance.

7  WARNING: The maintenance law does not explicitly authorize or suggest using the formula to determine maintenance on the payor's income above the statutory cap; rather, it directs courts to consider a list of factors as a basis for such determination. However, by popular demand, version 4.0 of the Calculator introduces an option to remove or adjust the cap, thereby allowing the formula to be applied to some or all of the payor's above-cap income. This option is provided here for informational purposes only.

8  Plus additional income entered on Line 30, if any.

9  Unlike the guideline child support percentages, the nature of the guideline maintenance formula does not allow it to be applied separately to the portion of the payor's income above the cap; therefore, this result is obtained by subtracting the Guideline Amount from the total maintenance calculated on the payor's income up to and including the adjusted cap.

7  § Self-support reserve: $
(Child Support Standards Chart)

10  If you do not speicfy a deviation amount, the calculator assumes the amount is $0.00.

*  Where there are two section icons (§ §), the first icon links to the applicable temporary maintenance statute, and the second icon links to the applicable post-divorce maintenance statute.

  Not including additional income entered on Line 30, if any.

  This result is obtained by subtracting the maintenance payment from the payor's CSSA income and adding it to the payee's CSSA income. It does not include child support (if any is to be paid) and does not account for any tax consequences that may result from maintenance payments.

Temporary Maintenance
& Post-Divorce Maintenance 1

(29)  § § * Adjusted CSSA income

Income addition, for post-divorce maintenance only

(30)  

§ Income from income-producing property distributed or to be distributed pursuant to equitable distribution
 
(31)  Income adjusted for equitable ditribution

§ § Temporary Maintenance & Post-Divorce Maintenance
on payor's income up to and including the income cap:
2

§ § 1st calculation: 3

§ § 1st calculation: 3

30% of payor's income up to and including the cap 4
20% of payor's income up to and including the cap 4
minus 20% of payee's income
minus 25% of payee's income
 
equals: RESULT 1

§ § 2nd calculation:

§ § 2nd calculation:

Payor's income up to and including the cap
plus payee's income
equals combined income.
40% of combined income
minus payee's income
 
equals: RESULT 2
 
§ § LOWER OF THE TWO RESULTS
(if negative, then zero)
§ § LOWER OF THE TWO RESULTS
(if negative, then zero)
 
§ § Is payor's income below the self-support reserve? 7
       If so, the guideline amount is $0.00.
§ § Is payor's income below the self-support reserve? 7
       If so, the guideline amount is $0.00.
 
§ § Will guideline amount of maintenance reduce payor's income below the self-support reserve? 7
       If so, the guideline amount is the difference between the payor's income and the self-support reserve.
§ § Will guideline amount of maintenance reduce payor's income below the self-support reserve? 7
       If so, the guideline amount is the difference between the payor's income and the self-support reserve.
 
§ § GUIDELINE AMOUNT of temporary or post-divorce maintenance:
§ § GUIDELINE AMOUNT of temporary or post-divorce maintenance:
annual
monthly
semimonthly
biweekly
weekly
Income After Payment
Adjusted CSSA income
»  after guideline maintenance

Maintenance on payor's income above the income cap:

§ § The amount of additional temporary or post-divorce maintenance awarded, if any, shall be within the discretion of the court, which shall take into consideration any one or more of the factors set forth in DRL § 236(B)(5-a)(h)(1) or DRL § 236(B)(6)(e)(1), respectively.

Apply the maintenance formula to the payor's income above the cap? 7 (See warning in sidenote)

Adusted CSSA income 8
Statutory income cap
Adjusted income cap

1st calculation: 3

30% of payor's income up to and including the cap 4
20% of payor's income up to and including the cap 4
minus 20% of payee's income
minus 25% of payee's income
 
equals: RESULT 1

2nd calculation:

Payor's income up to and including the cap
plus payee's income
equals combined income.
40% of combined income
minus payee's income
 
equals: RESULT 2
 
LOWER OF THE TWO RESULTS
(if negative, then zero)
Guideline Maintenance
(on payor's income up to & including the statutory cap)
 
Above-cap Maintenance 9
(on payor's income above the statutory cap)
Total Adjusted-Cap Maintenance
(on payor's income up to & including the adjusted cap)
 
Income After Payment
Adjusted CSSA income
»  after adjusted-cap maintenance

Deviation from the Guideline Amount:

§ § In a mediated or negotiated settlement, divorcing parties may agree to "opt-out" of the statutory formula, and settle on an amount that seems fair. 5

Deviate from the Guideline Amount?

payment amount: 10
payment frequency:
 
Deviation from Guideline Amount of
temporary or post-divorce maintenance:
annual
monthly
semimonthly
biweekly
weekly
Income After Payment
Adjusted CSSA income
»  after maintenance deviation

Duration of Post-Divorce Maintenance:

§ The maintenance law (effective January 23, 2016) sets forth an "Advisory Schedule" which the court may use to help determine the duration of post-divorce maintenance. 6

Apply the Advisory Schedule?

 
Date of marriage:
Date divorce action commenced:
§ Length of marriage:
years, months
 
§ ADVISORY SCHEDULE

Length of Marriage

Duration of Maintenance
Up to and including 15 years:
15% to 30% of length of marriage
More than 15, Up to and including 20 years:
30% to 40% of length of marriage
More than 20 years:
35% to 50% of length of marriage

§ Guideline Duration of
Post-Divorce Maintenance:

years, months
(15% of length of marriage)
(30% of length of marriage)
(35% of length of marriage)

- TO -
years, months
(30% of length of marriage)
(40% of length of marriage)
(50% of length of marriage)
 
 

Notes:

1  § § § § The new maintenance law (effective as noted in the above section) provides that maintenance be calculated first, so that the amount of annual maintenance can be deducted from the payor's income and added to the payee's income prior to calculating child support.
    The calculator may be configured to calculate child support based on guideline maintenance, a deviation from the guideline, or no maintenance.

2  § Combined Parental Income Cap: $  (Child Support Standards Chart)

3  § Child Support Percentages:

»  1 child - 17%
»  2 children - 25%
»  3 children - 29%
»  4 children - 31%
»  5+ children - 35%

4  Generally, the parent who does not have physical custody pays child support to the parent who does. The "basic child support obligation" is an amount determined by applying a statutory formula; in determining actual child support payments, a judge - or parents mediating an agreement - may consider other factors as well.
    Add-ons The basic child support obligation calculated here does not include "add-ons", such as expenses related to child-care services, medical care, and education. When the costs of add-ons are attributed to the parental child support obligation, the law provides that the noncustodial parent's share of add-ons be prorated "in the same proportion as each parent's income is to the combined parental income," or "paid in a manner determined by the court." § § § § The noncustodial parent's pro rata share of add-ons is then added to his or her child support obligation calculated to the right.
    For more information, see Articles > Child Support

5  WARNING: While the child support law does authorize using the child support percentages to determine child support on combined parental income above the cap, it does not explicitly authorize or suggest adjusting the cap as a basis for such determination. This option is provided here for informational purposes only.

6  § § Whether the choice to deviate is made by agreement of the parties or by decision of the court, the parties or the court must specify the factors they considered – as set forth in DRL § 240(1-b)(f) – in determining that application of the basic child support obligation would be unjust or inappropriate.

7  § Poverty Income Guideline Amount: $  (US Dept. of HHS)

8  § Self-support reserve: $
(Child Support Standards Chart)

9  If you do not speicfy a deviation amount, the calculator assumes the amount is $0.00.

*  When displayed, intermediate steps in the child support calculation are rounded to the nearest cent; however, in calculating the final result, the calculator only rounds once, at the end.

  From Line 34, adjusted CSSA income, plus or minus whatever maintenance adjustment is specified on Line 33. Does not account for any tax consequences that may result from maintenance payments.

  This result is obtained by subtracting the child support payment from the noncustodial parent's income (adjusted for maintenance) and adding it to the custodial parent's income (adjusted for maintenance), and it is intended to show the after-payment resources available to each spouse for their own support and the support of any children in their custody. NOTE: Neither New York child support law nor federal tax law considers child support payments to be "income" or "taxable income" to the recipient.

Child Support

Number of children - - - - - - - - - - - - - - - - - - - - - - - »
 
(32)  § Adjusted CSSA income

Maintenance adjustment:

(33)  



§ § For maintenance paid or to be paid, concurrent with child support, to a spouse of the present divorce action - a deduction for payor, added income for payee. 1

 
(34)  Income adjusted for maintenance
 
(35)  § Combined parental income

Child Support on combined parental income
up to and including the statutory cap:
2

§ Combined parental income
§ Statutory combined parental income cap
§ Applicable child-support percentage 3
 
§ Parental child support obligation *
annual
monthly
 
Each parent's share of combined parental income *
 
§ PRO RATA SHARES
of child support up to the cap
annual
monthly
semimonthly
biweekly
weekly
 
§ Does pro rata share reduce noncustodial parent's income below the poverty line? 7
    If so, the child-support obligation is $25 per month, provided that the court may reduce this amount if the court finds it to be unjust or inappropriate.
 
§ Does pro rata share reduce noncustodial parent's income below the self-support reserve? 8
    If so, the child-support obligation is the greater of $50/month or the difference between the parent's income and the self-support reserve.
Noncustodial parent's BASIC CHILD SUPPORT OBLIGATION 4
annual
monthly
 
Income After Payment
Adjusted CSSA income
»  adjusted for maintenance
»  after basic child support

Child Support on combined parental income
above the statutory cap:

§ The court shall determine the amount of child support on combined parental income above $ through consideration of the factors set forth in DRL § 240(1-b)(f) and/or the child support percentage.

Apply the child support percentage to
combined parental income above the cap? 5

(See warning in sidenote)

Income adjusted for maintenance
 
Combined parental income
Statutory income cap
Adjusted income cap
 
 
Combined parental income above the statutory cap (up to and including the adjusted cap)
 
§ Applicable child-support percentage
 
§ Parental child support obligation *
annual
monthly
 
Each parent's share of combined parental income *
 
§ PRO RATA SHARES
of child support above the cap
annual
monthly
 
 
 
Total combined parental income
(up to and including the adjusted cap)
 
§ Applicable child-support percentage
 
§ Parental child support obligation *
annual
monthly
 
Each parent's share of combined parental income *
 
§ PRO RATA SHARES
of child support on total income
annual
monthly
 
§ Does pro rata share reduce noncustodial parent's income below the poverty line? 7
    If so, the child-support obligation is $25 per month, provided that the court may reduce this amount if the court finds it to be unjust or inappropriate.
 
§ Does pro rata share reduce noncustodial parent's income below the self-support reserve? 8
    If so, the child-support obligation is the greater of $50/month or the difference between the parent's income and the self-support reserve.
Noncustodial parent's
Adjusted-Cap Child Support Payment
annual
monthly
 
Income After Payment
Adjusted CSSA income
»  adjusted for maintenance
»  after adjusted-cap child support

Deviation from the Basic Child Support Obligation:

§ In a mediated or negotiated settlement, divorcing parties may agree to "opt-out" of the statutory formula, and settle on an amount that seems fair. 6

Deviate from the Basic Child Support Obligation?

payment amount: 9
payment frequency:
 
Deviation from noncustodial parent's
Basic Child Support Obligation:
annual
monthly
semimonthly
biweekly
weekly
Income After Payment
Adjusted CSSA income
»  adjusted for maintenance
»  after child support deviation
 

Notes:

1  § § The result displayed here assumes that, at the time maintenance payments cease, there is no other change of circumstances warranting a modification of the child support amount.

2  Depending on the relative incomes and custody arrangement of the parties, the guideline amount of maintenance may change when the cessation of child support occurs prior to the cessation of maintenance.
    The result displayed here assumes that, at the time child support payments cease, there is no other change of circumstances warranting a modification of the maintenance amount.

3  If you click "Yes" to deviate above, but do not specify an amount, the calculator assumes the deviation amount is $0.00.

4  Since no child support deviation is specified above, the amount shown here is calculated according to the statutory forumula, but is based on the maintenance deviation specified above, not the Guideline Amount.

  This result is obtained by subtracting maintenance and/or child support payments from the payor's CSSA income and adding them to the recipient's CSSA income. It does not account for any tax consequences that may result from maintenance payments, and, with respect to child support, it is intended to show the after-payment resources available to each spouse for their own support and the support of any children in their custody. NOTE: Neither New York child support law nor federal tax law considers child support payments to be "income" or "taxable income" to the recipient.

Summary & Comparison

Application of the Statutory Formulas

This section displays the results obtained from a strict application of the statutory formulas for maintenance and child support, notwithstanding any adjusted-cap calculations or deviations specified above.

Maintenance & Child Support - paid concurrently

Maintenance Payment
Guideline Duration:
yr,mo  - TO - yr,mo
annual
monthly
 
 
Child Support Payment
Pro rata share:
annual
monthly
 
 
TOTAL (OR NET) PAYMENT
annual
monthly
Income After Payment
Adjusted CSSA income
»  after maintenance & child support

Child Support - upon termination of Maintenance

Child Support Payment 1
Pro rata share:
annual
monthly
 
 
»  after child support

Maintenance - upon termination of Child Support

Maintenance Payment 2
annual
monthly
 
 
»  after maintenance

Deviation from the Statutory Formulas

This section displays whatever deviations are specified in the Maintenance and Child Support Sections above. 3

 
Maintenance Payment
(no deviation)
annual
monthly
 
 
Child Support Payment
Child Support Payment  (no deviation) 4
Pro rata share:
annual
monthly
 
 
TOTAL (OR NET) PAYMENT
annual
monthly
Income After Payment
Adjusted CSSA income
»  after maintenance & child support
 

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