How New York Calculates Child Support: The Standards Act Formula
New York adds both parents’ incomes, multiplies the combined amount up to the cap by 17%, 25%, 29%, 31% or at least 35% for one to five or more children, and has the non-custodial parent pay his or her income share.
What counts as income
Income is gross income as should be reported on the most recent federal return, plus investment income (net of expenses), workers’ compensation, disability, unemployment, Social Security, veterans’ and pension benefits, annuities and fellowships, maintenance received from the other spouse, and income the court attributes or imputes, such as perquisites, fringe benefits or income from a parent who has reduced resources to avoid support (DRL 240(1-b)(b)(5)).
What is subtracted
Unreimbursed employee business expenses, maintenance paid to a spouse outside the case, maintenance paid to the other party with a stated child support adjustment on its end, child support paid for other children by court order, public assistance, supplemental security income, New York City or Yonkers income taxes and FICA taxes actually paid (clause (vii)).
The percentage
The child support percentage is 17% of combined parental income for one child, 25% for two, 29% for three, 31% for four and no less than 35% for five or more (subparagraph 3). Multiply the combined parental income, up to the cap, by it, and the non-custodial parent pays his or her income share of the result (paragraph (c)).
A worked example
Two children; the custodial parent’s income is $55,000 and the non-custodial parent’s $110,000.
| Step | Amount |
|---|---|
| Parent incomes: custodial / non-custodial (after FICA) | $55,000 / $110,000 |
| Combined parental income | $165,000 |
| Percentage for two children | 25% |
| Basic obligation on combined income | $41,250 |
| Non-custodial parent’s share, 66.7% | $27,500 a year |
| Monthly child support | $2,292 |
With $12,000 a year of child care and a $4,800 insurance premium paid by the custodial parent, the non-custodial parent’s share of both adds $11,200, and the monthly amount becomes $3,225. The New York child support calculator reproduces both.
Maintenance first
If maintenance is paid between the parents, it is calculated first and then subtracted from the payor’s income and added to the payee’s before child support is calculated. See the New York maintenance calculator.
What to gather
Federal tax returns, pay records, FICA and city tax statements and records of other support orders.
Unjust or inappropriate
The court must order the non-custodial parent’s share unless it finds it unjust or inappropriate on ten factors: the parents’ and the child’s financial resources; the child’s health and special needs; the standard of living the child would have had; tax consequences; non-monetary contributions; the educational needs of either parent; a substantial disparity in gross income; the needs of other children; extraordinary visitation expenses; and other relevant factors (paragraph (f)). It must then explain in writing.
Frequently asked questions
What income does New York use for child support?
Gross income from the federal return, plus maintenance received and other listed income, less FICA, city taxes, maintenance paid and the other listed deductions.
What are the New York child support percentages?
17% for one child, 25% for two, 29% for three, 31% for four and at least 35% for five or more.
Is the New York percentage mandatory?
It is presumptive; the court may depart if it finds it unjust or inappropriate, with written reasons.
Can New York impute income to a parent?
Yes, after considering the parent's resources, work history, skills, health, job market and other factors, with written findings.
Until what age is child support paid in New York?
Child support runs until the child is 21, unless emancipated earlier.
Official sources
- DRL 240(1-b): Child Support Standards Act
- New York Child Support Standards Chart (effective March 1, 2026)
A local family law attorney can review your situation — many offer a free consultation.
This is general information, not legal advice. It is based on the cited New York statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed New York attorney.