How New York calculates child support
New York uses the Child Support Standards Act, a percentage-of-income model written into Family Court Act §413(1) and, with the same wording for divorce cases, Domestic Relations Law §240(1-b). The court adds both parents' incomes, applies a fixed percentage for the number of children, and splits the result in proportion to each parent's income. The non-custodial parent pays his or her share; the custodial parent is presumed to spend the rest directly on the children.
Income of each parent
Income starts with gross income as it should be reported on the most recent federal tax return. To the extent not already included, the court adds investment income, voluntarily deferred pay, and benefits such as workers' compensation, disability, unemployment, Social Security, veterans benefits, pensions and annuities. It can also impute income from assets, perks of a job or a parent's former earnings if income was reduced to avoid support (§413(1)(b)(5)).
Several items are then subtracted: Social Security and Medicare (FICA) taxes actually paid, New York City or Yonkers income taxes, child support actually paid under an order or written agreement for other children, alimony or maintenance actually paid to a spouse or former spouse who is not part of the case under an order or valid written agreement, unreimbursed work expenses, public assistance and Supplemental Security Income (§413(1)(b)(5)(vii)). Maintenance paid to someone outside the case only comes off the payer's income; it is not added to the other parent's. Spousal maintenance paid to the other parent comes off the payer's income and is added to the other parent's, when the order says how child support changes once maintenance ends.
Apply the percentage to combined income
| Children | Share of combined parental income |
|---|---|
| 1 | 17% |
| 2 | 25% |
| 3 | 29% |
| 4 | 31% |
| 5 or more | No less than 35% |
The percentage applies to combined parental income up to $193,000 a year, the amount in effect since March 1, 2026 under Social Services Law §111-i. That cap is adjusted for inflation every two years. The result is divided by income share: a parent who earns 60% of the combined income owes 60% of the obligation.
Income above the cap
For combined income above $193,000, the law gives the court a choice. It may apply the same percentage, look at the factors in §413(1)(f), such as the children's needs, the standard of living they would have had and each parent's resources, or combine both (§413(1)(c)(3)). The calculator shows the amount up to the cap by default and lets you apply the percentage to all income instead; the actual figure is the court's decision.
Low-income protections
The self-support reserve is 135% of the federal poverty guideline for one person, $21,546 for 2026. If paying the full share would leave the non-custodial parent with less than that, the basic obligation becomes the income above the reserve, with a minimum of $50 a month. If it would leave the parent below the $15,960 poverty guideline, the obligation is $25 a month. In both cases the court can set a different amount if the result would be unjust or inappropriate (§413(1)(d)).
Child care, health insurance and other costs
Reasonable child care that the custodial parent needs to work or study is split in the same proportion as income, and the non-custodial parent's share is added to the support (§413(1)(c)(4)). Health insurance for the children is also prorated: if the custodial parent provides it, the other parent's share is added; if the non-custodial parent provides it, the custodial parent's share is deducted (§413(1)(c)(5)). Uninsured medical costs are shared by the same percentage. Child care while a parent looks for work and private school or college costs are left to the court.
Shared custody and parenting time
The statute has no formula for shared parenting, and time with each parent does not change the guideline amount (§413(1)(c)). It also does not say which parent is the non-custodial parent when time is equal or nearly equal; that question is settled by court decisions, which the calculator does not model. With equal overnights the calculator shows the result for each parent and lets you choose one, and when each parent has at least 40% of the overnights it adds a warning; that 40% mark is the calculator's own, not a legal threshold. Extraordinary or extended visitation expenses are among the reasons a court may depart from the guideline.
When a court can order a different amount
The guideline amount is presumed correct. A court can order something else only after finding it unjust or inappropriate based on the factors in §413(1)(f), and it must explain in writing what the guideline amount was and why it did not order it (§413(1)(g)). Support in New York generally continues until the child turns 21.