Updated: Aug 31, 2020
The simplest way to understand Child Support as it stands in New York currently:
The child support amount increases by the number of children that the parties have as follows:
One (1) Child – 17%
Two (2) Children – 25%
Three (3) Children – 29%
Four (4) Children - 31%
Five plus (5+) Children - at least 35%
The Non-Custodial Parent is defined in two ways:
1) the parent that has less overnights
2) If there is a true shared parenting schedule wherein both parents have the children 50% of the time the parent that earns more money.
The short way to determine what you owe is based upon the following calculations:
Each party must find their Annual Gross Income (located on box 2 or 3 of W2) subtracted by FICA (Social Security and Medicare) or .0765% The result becomes your Adjusted Gross Income (AGI).
Annual Gross Income-FICA=AGI
Parent 1's 2019 Tax Return shows $30,000.00 (income)
$30,000.00 x 7.65% = $2,229.50
$30,000.00 - $2,229.50 = $27,770.50 AGI for Parent 1
Parent 2's 2019 Tax Return shows $20,000.00
$20,000 x 7.65% = $1,530.00
$20,000.00 - $1,530.00 = $18,470.00 AGI for Parent 2
Add both numbers together, this is your combined parental AGI
AGI (Parent 1)+AGI (Parent 2) = Combined Parental AGI
Take your AGI and divide it by the combined AGI, this will give you your proportional share of the combined support obligation.
AGI (Parent) ÷ Combined Parental AGI= Pro Rata Share of Combined Support Obligation
$27,770.50 ÷ $46,240.50 = 60% and the other side is 40%
**This percentage will also be the percentage you are obligated to pay for the various statutory add-ons (ie. daycare, unreimbursed health expenses and the difference in cost of health insurance premiums)
Take your AGI and then multiply that by the percentage based upon the number of children or child. This number results in the annual support obligation.
AGI x % (based on # of children)= Combined CSSA Obligation Annually
$46,240.50 x 17% (1 child) = $7,860.89 Combined CSSA Obligation Annually
**If you divide that by 52 you get your weekly obligation, divide by 26 you get your bi-weekly obligation and divide by 12 you get your monthly obligation.
You would be responsible for the following CSSA obligation, while the other side owes the remainder for the support of the child(ren):
Monthly: $4,716.53 divided by 12 = $393.04 per month
Bi-Weekly: $4,720.99 divided by 26 = $181.40 bi-weekly
Weekly: $4,720.99 divided by 52 = $90.70 per week
The following income levels may affect the amount of a child support obligation pursuant to the calculation as set forth in the Child Support Standards Act under both the Family Court Act and the Domestic Relations Law:
Combined Parental Income Amount Statutory Cap: $154,000 (the parties combined income cannot exceed except under certain circumstances).
The Self-Support Reserve for 2020: $17,226 (the non-custodial parent's AGI may not be brought below this amount after the payment of child support; and
Poverty Income Guidelines Amount (single person): $12,760.