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New York Statutory Child Support Calculator

New York calculates child support under the Child Support Standards Act (CSSA). Combined parental income is multiplied by a statutory child percentage (17% to 35%) up to the statutory cap ($183,000/yr), and apportioned between parents based on their pro-rata income shares. Official statutory authority: N.Y. Fam. Ct. Act § 413 & Dom. Rel. Law § 240.

Statutory Scope: This worksheet calculates estimated Child Support under N.Y. Fam. Ct. Act § 413 & Dom. Rel. Law § 240. To estimate spousal support or combined alimony + child support sequencing, use our US Alimony & Spousal Support Calculator →

Statutory Case Parameters

New York (NY)
1Governing Jurisdiction
Statutory Basis: N.Y. Fam. Ct. Act § 413 & Dom. Rel. Law § 240
2Monthly Incomes & Allowable Deductions
$
Pre-tax salary, wages, business revenue
$
Mandatory union dues & retirement
$
Pre-tax salary, wages, business revenue
$
Mandatory union dues & retirement
3Number of Dependent Children Covered
4Annual Custody Overnights (Out of 365)
Parent A: 183 Overnights (50.1%) Parent B: 182 Overnights (49.9%)
0 nights (Sole Parent B)183 nights (Equal 50/50)365 nights (Sole Parent A)
5Children's Health Insurance Premium
$
Only incremental premium for child(ren)
Cost is credited or prorated by income shares
Parent A (Payor)NY Guideline
Estimated Baseline Guideline Amount
$1,744 / mo
Annualized: $20,928 / year
⚠️ESTIMATE ONLY — NOT LEGAL ADVICE

This automated tool calculates a preliminary statutory guideline estimate. Actual child support orders are determined by a judge and frequently deviate based on health insurance, childcare, taxes, and judicial discretion.

Calculating Child Support. Need spousal maintenance? Use the Alimony Calculator →
Combined Income$12,000
Basic Support Total$3,000
Parent A Share62.5%
Parent B Share37.5%

New York Legal Mechanics & Court Standards

Legislative Formula & Terminology

Combined parental income (after FICA/tax deductions) is multiplied by CSSA rates: 17% (1 child), 25% (2), 29% (3), 31% (4). The non-custodial parent pays their pro-rata percentage of this base, plus prorated health add-ons.

  • Custodial Parent Term: Custodial Parent (Obligee)
  • Obligor Parent Term: Non-Custodial Parent (Obligor)
  • Shared Custody Regime: Equal Physical Custody (Bast v. Rossoff Rule)
  • Official Court Form: Child Support Summary Form / CSSA Worksheet (UD-8 / Form 4-17a)

Key Statutory Thresholds (2025/2026)

Shared Custody Trigger183 Overnights
Triggers cross-credit calculation
Statutory Cap$15,250/mo
$183,000/yr ceiling
Self-Support Reserve$1,695/mo
Protected subsistence income
Minimum Order Floor$25/mo
Statutory floor for indigent payors

New York Custody Schedules, High-Income Caps & Precedent

How New York family courts apply N.Y. Fam. Ct. Act § 413 & Dom. Rel. Law § 240 across 50/50 equal parenting schedules, high-net-worth income deviations, and traditional sole physical custody orders:

Equal Parenting Time

New York: 50/50 Shared Custody

Load 50/50 Shared Custody Preset ↑

Statutory Rule: Under Bast v. Rossoff, NY courts cannot reduce child support purely on 50/50 time without approved deviation findings. The higher-earning parent pays guideline CSSA.

Key Statutory Rules

  • New York does not have a statutory shared custody formula; the seminal Court of Appeals decision Bast v. Rossoff (91 N.Y.2d 723) governs.
  • Under Bast v. Rossoff, the parent with the higher income is legally designated the non-custodial parent for CSSA purposes, regardless of equal time.
  • A downward deviation from the standard CSSA percentage (17% for 1 child, 25% for 2) requires written judicial findings under DRL § 240(1-b)(f).
  • Judges examine whether duplicated expenses in both homes render the strict statutory percentage unjust or inappropriate.

Judicial Application & Controlling Case Law

New York judges apply the full statutory percentage to the higher earner first, then consider discretionary variance if duplicated shelter costs are substantiated.

Controlling Authority: Bast v. Rossoff, 91 N.Y.2d 723, 697 N.E.2d 1009 (1998); Rubin v. Della Salla, 107 A.D.3d 60 (1st Dept. 2013).

Practical Calculation Benchmark

For 2 children where Parent A earns $8,000/mo and Parent B earns $4,000/mo, Parent A pays guideline CSSA of $2,000/mo unless a deviation is negotiated and approved.

Cap Deviation Analysis

New York: High-Income Deviation

Load High-Income Deviation Preset ↑

Statutory Rule: The CSSA cap is $183,000 combined parental income. Above $183,000, courts examine DRL § 240(1-b)(f) factors or apply statutory percentages to a negotiated cap.

Key Statutory Rules

  • The CSSA statutory cap is updated biennially and currently sits at $183,000 in combined parental income.
  • Above $183,000, the court must state its rationale under DRL § 240(1-b)(c)(3) whether to apply the statutory percentage (e.g. 25% for 2 kids) or cap support.
  • New York courts frequently "cap" combined income at an intermediate figure (e.g., $300,000 to $500,000) and apply the statutory rate up to that judicial ceiling.
  • Add-ons for private school, international travel, and private lessons are evaluated separately under § 240(1-b)(c)(7).

Judicial Application & Controlling Case Law

New York appellate courts require explicit factual findings justifying why income above $183,000 was or was not subjected to the statutory percentage.

Controlling Authority: Cassano v. Cassano, 85 N.Y.2d 649, 651 N.E.2d 878 (1995); Holterman v. Holterman, 3 N.Y.3d 1 (2004).

Practical Calculation Benchmark

On combined income of $350,000, a judge may apply the 25% CSSA rate up to $250,000, ordering $5,208/mo combined support and apportioning private school tuition.

Primary Custodian Baseline

New York: Sole Custody Guidelines

Load Sole Custody Guidelines Preset ↑

Statutory Rule: Non-custodial parent pays full CSSA percentage (17% for 1 child, 25% for 2) of their pro-rata share of combined parental income.

Key Statutory Rules

  • New York applies the full statutory percentage to the non-custodial parent (17% for 1 child) regardless of visitation extent.
  • Standard alternate-weekend visitation (approx. 20% time) does NOT warrant any reduction in statutory child support.
  • The Self-Support Reserve ($1,695/month benchmark) protects low-income payors; if full support breaches the reserve, the order is reduced to $25 or $50/mo.
  • Direct purchases during visitation (clothing, entertainment, meals) cannot be deducted from court-ordered support.

Judicial Application & Controlling Case Law

New York judges apply the mechanical CSSA formula without reduction unless the payor establishes extraordinary deviation grounds under § 240(1-b)(f).

Controlling Authority: Matter of Graby v. Graby, 87 N.Y.2d 605, 664 N.E.2d 488 (1996); N.Y. Fam. Ct. Act § 413.

Practical Calculation Benchmark

Non-custodial parent earning $6,500 adjusted CSSA income pays 17% ($1,105/month) for 1 child, plus pro-rata share of health insurance.

Allowable Income Deductions in New York

Under the New York Child Support Standards Act (DRL § 240(1-b)(b)(5)(vii)), "CSSA Income" is computed by taking gross income as reported on the most recent federal tax return and subtracting specific statutory deductions—most notably FICA and NYC/Yonkers local taxes—while federal and state income taxes are not deducted:

DRL § 240(1-b)(b)(5)(vii)(H)

FICA and Medicare Taxes Paid

Social Security and Medicare payroll taxes actually paid are deductible from gross income.

DRL § 240(1-b)(b)(5)(vii)(B)

New York City & Yonkers Local Income Taxes

Municipal income taxes actually paid to NYC or Yonkers are statutory deductions.

DRL § 240(1-b)(b)(5)(vii)(D)

Pre-existing Child Support or Alimony Payments

Court-ordered child support or maintenance actually paid pursuant to a written agreement or court order.

DRL § 240(1-b)(b)(5)(vii)(A)

Unreimbursed Employee Business Expenses

Legitimate unreimbursed business expenses that reduce taxable personal income.

Grounds for Departure from New York Guideline Math

If a New York Support Magistrate or Supreme Court Justice finds that strict application of the CSSA statutory percentages (17% / 25% / 29%) is unjust or inappropriate, the court must set forth in a written order the factors considered under FCA § 413(1)(f) / DRL § 240(1-b)(f):

⚖️ Financial Resources of Parents & Child (§ 240(1-b)(f)(1))

Significant disparities in assets, inheritance, or non-income-producing property.

⚖️ Physical and Emotional Health (§ 240(1-b)(f)(2))

Extraordinary therapy, specialized medical care, or developmental tutoring expenses.

⚖️ Standard of Living Had Marriage Continued (§ 240(1-b)(f)(3))

Preserving the child’s pre-separation standard of living in dual high-earning households.

⚖️ Non-Monetary Parental Contributions (§ 240(1-b)(f)(5))

Substantial direct caregiving and homemaking services rendered by a parent.

Worked Case Example: New York CSSA Baseline (2 Children)

Case Facts: Parent A (designated non-custodial under Bast v. Rossoff) earns $8,000/month adjusted CSSA income. Custodial Parent B earns $4,000/month. They have 2 children.
Step 1: Combine Parental CSSA IncomesCombined Income = $8,000 + $4,000 = $12,000 / month ($144,000 / year)

Because combined income is below the $183,000 statutory cap, full CSSA percentage applies to the entire amount.

Step 2: Calculate Basic Child Support ObligationCSSA Rate for 2 children = 25%. Basic Obligation = $12,000 × 25% = $3,000 / month.

Under DRL § 240, 25% of combined parental income represents the total statutory child support obligation.

Step 3: Determine Pro-Rata Parental SharesParent A Share = $8,000 / $12,000 = 66.7%. Parent B Share = $4,000 / $12,000 = 33.3%.

Each parent is assigned their proportional share of the basic combined child support need.

Step 4: Calculate Non-Custodial Parent’s Monthly OrderParent A Obligation = $3,000 × 66.7% = $2,000 / month.

Parent A pays their 66.7% pro-rata share of the $3,000 obligation to Parent B.

💡 Calculated Judicial Order: Parent A pays Parent B $2,000 / month under the New York Child Support Standards Act.

New York Child Support Guidelines FAQ

How is child support determined in New York for 50/50 custody?

Under the landmark Court of Appeals ruling Bast v. Rossoff, New York courts cannot simply reduce child support proportionally for 50/50 custody. The parent with the higher income is designated the non-custodial parent and is ordered to pay the guideline CSSA amount, unless the court makes written findings justifying a deviation under DRL § 240(1-b)(f).

What is the New York statutory income cap in 2025/2026?

The statutory combined parental income cap under the CSSA is $183,000 per year ($15,250/month). For income above $183,000, the court has discretion to apply either the statutory percentage or determine support based on the factors enumerated in Family Court Act § 413(1)(f).

What are the CSSA statutory percentages by number of children?

The statutory percentages are: 1 child = 17%; 2 children = 25%; 3 children = 29%; 4 children = 31%; 5 or more children = not less than 35% of combined parental income.

How are health insurance premiums shared between parents in New York?

Health insurance costs for the child(ren) are considered mandatory add-on expenses under NY Family Court Act § 413. They are prorated between parents based on their respective shares of combined parental income, and the paying parent receives a dollar-for-dollar credit.

New York Title IV-D Agency & Interstate Support Framework

Official State Enforcement

New York State Child Support Processing Center (SDU) & Local Support Collection Units (SCU)

New York Support Collection Units (SCU) administer enforcement through immediate Income Execution (IEX), New York State Department of Taxation and Finance intercepts, DMV driving privilege suspensions (when arrears reach 4 months of support), and biennial Cost-of-Living Adjustments (COLA) under FCA § 413-a.

Arrears Interest Rule: 9% per annum statutory interest on willful arrears judgments (N.Y. CPLR § 5004; FCA § 460)
Emancipation Age: Age 21 mandatory statutory duration (N.Y. Fam. Ct. Act § 413(1)(a); up to Age 26 for developmentally disabled dependents)
Mandatory Court Worksheet: Child Support Summary Form / CSSA Worksheet (UD-8 / Form 4-17a)
N.Y. Fam. Ct. Act Article 5-B (§§ 580-101 to 580-905)

Continuing Exclusive Jurisdiction (CEJ) in New York

Under Family Court Act Article 5-B (UIFSA), New York Family Court and Supreme Court retain Continuing Exclusive Jurisdiction over NY orders while any party resides in New York. Under UIFSA choice-of-law rules, New York’s mandatory Age 21 emancipation rule remains locked to NY-issued decrees even if the obligor moves to an Age-18 state.

Read Interstate Child Support & UIFSA Guide →