New York calculates child support using the Child Support Standards Act (CSSA) formula under DRL Section 240(1-b). For one child, the basic obligation is 17% of combined parental income up to $193,000, effective March 1, 2026. The noncustodial parent pays their pro rata share of that obligation based on income proportion. New York requires child support until the child turns 21, not 18 like most states. A child support calculator for New York applies these statutory percentages automatically, but understanding the inputs and deductions is essential for an accurate estimate.
Key Facts: New York Child Support
| Item | Detail |
|---|---|
| Governing Statute | DRL Section 240(1-b) / FCA Section 413 |
| Calculation Model | Income Shares (CSSA percentages) |
| Income Cap (2026) | $193,000 combined parental income |
| 1 Child | 17% of combined income |
| 2 Children | 25% of combined income |
| 3 Children | 29% of combined income |
| 4 Children | 31% of combined income |
| 5+ Children | 35% of combined income |
| Family Court Filing Fee | $0 (no fee) |
| Supreme Court Index Number | $210 |
| Support Duration | Until child turns 21 |
| Self-Support Reserve (2026) | $21,546 annually |
| Minimum Order | $25-$50/month for low-income parents |
What Is the New York Child Support Standards Act?
The Child Support Standards Act (CSSA) is the mandatory formula New York courts use to calculate child support in every divorce and family court proceeding. Enacted as DRL Section 240(1-b) for Supreme Court divorce actions and FCA Section 413 for Family Court petitions, the CSSA applies fixed percentages to combined parental income up to $193,000 (effective March 1, 2026) to determine the basic child support obligation.
The CSSA replaced judicial discretion with a standardized formula in 1989. Before the CSSA, New York judges set child support amounts without consistent guidelines, producing wildly different outcomes in similar cases. The current system ensures that a parent earning $80,000 in Manhattan faces the same percentage formula as a parent earning $80,000 in Buffalo. Courts may deviate from the CSSA only by making specific findings on the record that the guidelines amount is "unjust or inappropriate" based on 10 statutory factors listed in DRL Section 240(1-b)(f).
The income cap adjusts every two years based on the Consumer Price Index for All Urban Consumers (CPI-U). The cap rose from $163,000 (pre-March 2024) to $183,000 (March 2024-February 2026) and now stands at $193,000 for the March 2026 through February 2028 period. For income above the cap, courts have discretion to apply the CSSA percentages, consider the statutory deviation factors, or use a combination of both approaches.
How Does the New York Child Support Calculator Work?
The New York child support calculator applies the CSSA formula in a 10-step process that determines each parent's income, calculates the basic obligation using statutory percentages (17% for one child), and prorates the obligation based on each parent's share of combined income. The official worksheet is Form LDSS-4515, published by the NYS Office of Child Support Services.
Here is the complete step-by-step calculation:
- Determine each parent's gross income from all sources (wages, salary, commissions, bonuses, self-employment income, investment income, Social Security, pensions, workers' compensation, and disability benefits)
- Multiply self-employment income by 0.847 to account for the employer share of FICA taxes
- Subtract allowable deductions: FICA taxes (Social Security at 6.2% and Medicare at 1.45%), New York City or Yonkers income tax (if applicable), existing child support paid for other children, and maintenance (alimony) actually paid to a former spouse
- Calculate each parent's adjusted CSSA income (gross income minus deductions)
- Add both parents' CSSA incomes to determine combined parental income
- Apply the statutory percentage to combined income up to $193,000: 17% for one child, 25% for two, 29% for three, 31% for four, or 35% for five or more children
- Determine each parent's pro rata share: divide each parent's CSSA income by combined CSSA income
- Multiply the basic obligation by the noncustodial parent's pro rata share to calculate their payment amount
- Add mandatory add-on expenses (child care, health insurance premiums for the children, and unreimbursed medical expenses) prorated between parents
- Apply the self-support reserve check: if the noncustodial parent's income after support falls below $21,546 annually (2026), the court may reduce the order to $25-$50 per month
What Income Counts for New York Child Support?
New York defines income for child support broadly under DRL Section 240(1-b)(b)(5) to include virtually all money received from any source. Gross income encompasses wages, salary, tips, commissions, overtime, bonuses, investment returns, rental income, Social Security benefits, pensions, workers' compensation, disability payments, unemployment insurance, and trust distributions.
The CSSA includes specific categories that parents frequently overlook:
- Workers' compensation and disability benefits count as income for CSSA purposes, even though they replace lost wages due to injury
- Social Security benefits received on behalf of a child may offset the paying parent's obligation dollar-for-dollar
- In-kind compensation (employer-provided housing, vehicle, or meals) may be included at fair market value
- Investment income from retirement accounts counts even if the parent has not yet withdrawn the funds
- Gifts and prizes exceeding $10,000 annually may be included at the court's discretion
New York courts may also impute income to a parent who is voluntarily unemployed or underemployed. If a parent with a law degree earns $30,000 working part-time at a retail store, the court can impute income based on their earning capacity. Courts evaluate education, work history, vocational skills, and local job market conditions when imputing income. The burden falls on the party seeking imputation to prove the reduced income is voluntary and not the result of legitimate circumstances like disability or caregiving responsibilities.
What Are the CSSA Percentage Rates for 2026?
New York applies fixed statutory percentages to combined parental income up to $193,000 (effective March 1, 2026): 17% for one child, 25% for two children, 29% for three children, 31% for four children, and 35% for five or more children. These percentages have remained unchanged since the CSSA's enactment in 1989, though the income cap adjusts biennially.
| Number of Children | CSSA Percentage | Monthly Obligation at $100,000 Combined | Monthly Obligation at $193,000 Combined |
|---|---|---|---|
| 1 child | 17% | $1,417 | $2,734 |
| 2 children | 25% | $2,083 | $4,021 |
| 3 children | 29% | $2,417 | $4,664 |
| 4 children | 31% | $2,583 | $4,986 |
| 5+ children | 35% | $2,917 | $5,629 |
These amounts represent the total basic child support obligation before proration. The noncustodial parent pays only their proportional share. If the noncustodial parent earns 60% of the combined income, they pay 60% of the figures shown above. The custodial parent's share is presumed spent directly on the child through daily household expenses.
For combined income above $193,000, DRL Section 240(1-b)(f) gives courts discretion. The court may apply the same CSSA percentages to excess income, apply a reduced percentage, award a fixed amount, or consider 10 statutory factors including the standard of living the child would have enjoyed had the household remained intact.
What Add-On Expenses Apply Beyond the Basic Obligation?
New York mandates three categories of add-on expenses that courts must allocate on top of the basic CSSA obligation: work-related child care costs, health insurance premiums for the children, and unreimbursed medical expenses exceeding $250 per year. These add-ons are prorated between parents based on their respective share of combined income under DRL Section 240(1-b)(c)(4).
Mandatory add-on expenses include:
- Child care costs necessary for the custodial parent to work or attend school, which can range from $12,000 to $25,000 annually in New York depending on location and the child's age
- Health insurance premiums attributable to the children (not the parent's individual coverage), which the court orders whichever parent can obtain coverage at a reasonable cost
- Unreimbursed medical, dental, optical, and pharmaceutical expenses exceeding $250 per year per child
Educational expenses are a discretionary add-on under the CSSA. Courts may allocate private school tuition, tutoring costs, and extracurricular activity fees if the family historically paid for such expenses during the marriage. College expenses for children under 21 are also within the court's discretion, though New York does not mandate that parents fund higher education. Courts consider each parent's financial resources, the child's academic record, and available financial aid when allocating college costs.
How Does Shared Custody Affect the Child Support Calculation?
New York does not have a statutory shared-parenting offset formula for child support, unlike states such as Arizona or Colorado that automatically reduce support based on overnight counts. Even when parents share physical custody equally (50/50), New York courts must designate one parent as the custodial parent for CSSA purposes, and the basic formula applies to the noncustodial parent.
Under the precedent established in Bast v. Rossoff (1998), when parents share equal custody time, the higher-earning parent is deemed the noncustodial parent and pays support to the lower-earning parent. New York courts have discretion to adjust the CSSA amount for shared custody arrangements, but only by making findings that the guidelines amount is "unjust or inappropriate" under the 10 deviation factors in DRL Section 240(1-b)(f).
This approach means a parent with 50% parenting time who earns $120,000 while the other parent earns $80,000 would still owe child support as the designated noncustodial parent. The court may consider the additional expenses the higher-earning parent incurs during their parenting time as a deviation factor, but there is no guaranteed reduction. Parents who negotiate shared custody arrangements through mediation or settlement can agree to any support amount, provided the agreement acknowledges the CSSA guidelines and explains any deviation.
What Is the Self-Support Reserve and Low-Income Protection?
New York protects low-income parents from child support orders that would push them below the poverty line. The self-support reserve (SSR) equals 135% of the federal poverty guideline for a single person, which is $21,546 annually ($1,796 per month) for 2026. If applying the CSSA formula would reduce the noncustodial parent's income below the SSR, the court reduces the order to $50 per month.
The low-income protections work on a tiered system:
- Income above the SSR ($21,546): Full CSSA formula applies with no reduction
- Income between the poverty line ($15,960) and the SSR ($21,546): Court sets a minimum order of $50 per month
- Income at or below the poverty line ($15,960): Court may set an order as low as $25 per month
- Income from public assistance (TANF, SSI): Court sets a $25 or $50 per month order at its discretion
The SSR adjusts annually based on federal poverty guideline updates. For 2025, the SSR was $21,128; for 2026, it increased to $21,546, reflecting a 2% rise in the poverty guideline. These protections apply automatically when using the New York child support calculator worksheet, but parents must provide accurate income documentation for the court to apply the correct tier.
How Long Does New York Child Support Last?
New York requires child support payments until the child reaches age 21, making it one of only a handful of states that extend support beyond the child's 18th birthday. Under DRL Section 240 and FCA Section 413, the support obligation continues regardless of whether the child attends college, lives at home, or is employed, provided the child has not been legally emancipated.
A child may be deemed emancipated before age 21 if any of the following occurs:
- The child marries (marriage emancipates a child at any age in New York)
- The child enters active military service
- The child becomes economically self-supporting and moves out of both parents' households
- The child between ages 17-21 voluntarily abandons the custodial parent's home and refuses to follow reasonable parental rules (constructive emancipation under Matter of Alice C. v. Bernard G.C.)
New York also provides for extended support beyond age 21 in limited circumstances. Under DRL Section 240-D, courts may order support until age 26 for a child with a developmental disability who remains dependent on parental care. The requesting parent must demonstrate that the child's disability prevents self-sufficiency and that support beyond 21 is necessary for the child's welfare.
How Do You File for Child Support in New York?
Filing a child support petition in New York Family Court costs $0, making it the most accessible option for establishing a support order. The petitioner files in the county where the custodial parent or child resides, and there is no minimum residency duration required for Family Court child support petitions, unlike divorce actions that require specific residency periods under DRL Section 230.
The filing process follows these steps:
- Obtain the Child Support Petition form (Form 4-2) from the Family Court clerk's office or nycourts.gov
- Complete the petition with both parents' names, addresses, the children's names and dates of birth, and the requested relief
- File the petition with the Family Court clerk in the appropriate county
- The court issues a summons for the respondent parent, typically served by personal service or substituted service
- Both parties complete and exchange financial disclosure affidavits (Form 4-17/4-17a) at least 10 days before the hearing
- Attend the court hearing where a Support Magistrate applies the CSSA formula based on documented income
- The Support Magistrate issues a child support order, typically with an income withholding order sent directly to the paying parent's employer
If child support is part of a Supreme Court divorce action, the filing fee is $210 for the index number plus $95 for the Request for Judicial Intervention (RJI), totaling at least $305. Uncontested divorces pay a combined RJI and Note of Issue fee of $125 instead of separate filings. As of March 2026, verify current fees with your local clerk.
For interstate cases where the other parent lives outside New York, the custodial parent files under the Uniform Interstate Family Support Act (UIFSA), codified in FCA Article 5-B. The New York court transmits the petition to the respondent's home state for enforcement.
How Can You Modify a New York Child Support Order?
New York allows modification of child support orders upon showing a substantial change in circumstances, a 15% or greater change in either parent's income since the last order, or the passage of three years since the order was established or last modified. Under DRL Section 236(B)(9)(b) and FCA Section 451, any of these three independent grounds is sufficient to request a modification.
The three modification triggers work as follows:
- Substantial change in circumstances: job loss, disability, incarceration, remarriage with new children, or the child's changing needs (medical condition, educational expenses)
- 15% income change: either parent's income has increased or decreased by 15% or more since the existing order, calculated based on current income documentation
- Three-year passage: the order is at least three years old, regardless of whether circumstances have changed, allowing either parent to request a recalculation under current CSSA guidelines
The March 1, 2026 increase in the CSSA income cap from $183,000 to $193,000 creates a potential modification ground for cases where combined parental income falls between those figures. A custodial parent in such a case could argue that the new cap constitutes a change warranting recalculation, potentially increasing the basic obligation.
What Enforcement Tools Does New York Use for Unpaid Child Support?
New York enforces child support orders through both administrative and judicial mechanisms that can garnish wages, seize assets, suspend licenses, and impose jail time for willful nonpayment. The NYS Office of Child Support Services and local Support Collection Units (SCUs) administer enforcement without requiring the custodial parent to return to court for most actions.
| Enforcement Mechanism | Trigger Threshold | Consequence |
|---|---|---|
| Income execution (wage garnishment) | Automatic at order entry | Employer deducts from paycheck |
| NYS tax refund intercept | $50+ in arrears | State refund redirected to custodial parent |
| Federal tax refund intercept | $150+ in arrears | IRS refund redirected via federal OCSE |
| Driver's license suspension | 4+ months past due | DMV suspends until arrears addressed |
| Professional license suspension | 4+ months past due | State licensing boards notified |
| Passport denial | $2,500+ in arrears | U.S. State Department denies/revokes passport |
| Bank account seizure | Court order | Funds levied from accounts |
| Lottery winnings intercept | Any arrears | NYS Lottery redirects winnings |
| Credit bureau reporting | $1,000+ in arrears | Reported to Equifax, Experian, TransUnion |
| Contempt of court | Willful nonpayment | Up to 6 months incarceration under FCA Section 454 |
Income withholding is the primary enforcement tool and is now standard in all new child support orders. The employer receives an Income Withholding Order (IWO) and deducts support directly from the paying parent's paycheck before the parent receives their wages. New York law allows garnishment of up to 65% of disposable income for child support when the paying parent has no other dependents and is more than 12 weeks in arrears.
Frequently Asked Questions
How is child support calculated in New York?
New York calculates child support using the Child Support Standards Act (CSSA) formula under DRL Section 240(1-b). Courts apply fixed percentages (17% for one child, 25% for two) to combined parental income up to $193,000 (2026 cap), then prorate the obligation based on each parent's income share. Mandatory add-ons for child care, health insurance, and medical expenses are allocated separately.
What is the CSSA income cap for 2026?
The CSSA combined parental income cap is $193,000, effective March 1, 2026, through February 28, 2028. The cap rose from $183,000 (2024-2026 period) based on Consumer Price Index adjustments. For income above $193,000, courts have discretion to apply the CSSA percentages or consider 10 statutory deviation factors under DRL Section 240(1-b)(f).
Does New York child support continue until age 21?
Yes. New York is one of the few states requiring child support until the child turns 21, not 18. Under DRL Section 240, support continues regardless of employment or college status unless the child is legally emancipated through marriage, military service, or voluntary abandonment of the custodial home. Support may extend to age 26 for children with developmental disabilities.
How much does it cost to file for child support in New York?
Filing a child support petition in New York Family Court is free ($0 filing fee). If child support is addressed within a Supreme Court divorce action, the index number fee is $210 plus a $95 Request for Judicial Intervention fee, totaling $305 minimum. As of March 2026, verify fees with your local clerk's office at nycourts.gov.
Can child support be modified in New York?
New York allows modification under three independent grounds: a substantial change in circumstances, a 15% or greater change in either parent's income, or the passage of three years since the last order. Under FCA Section 451, any single ground is sufficient. The 2026 CSSA cap increase to $193,000 may also create modification opportunities for cases near the income threshold.
How does 50/50 custody affect child support in New York?
New York does not automatically reduce child support for shared custody arrangements. Even with equal (50/50) parenting time, courts designate the lower-earning parent as custodial and the higher-earning parent pays support under the standard CSSA formula. Courts may deviate from the guidelines for shared custody, but only by making specific findings that the CSSA amount is unjust or inappropriate.
What happens if the noncustodial parent does not pay child support?
New York enforces unpaid child support through wage garnishment, tax refund intercepts, driver's and professional license suspension (4+ months past due), passport denial ($2,500+ in arrears), bank account seizure, credit bureau reporting ($1,000+ in arrears), and contempt of court with up to 6 months of jail time under FCA Section 454. Most enforcement actions are administrative and do not require returning to court.
Can a parent's income be imputed for child support in New York?
Yes. New York courts impute income to a parent who is voluntarily unemployed or underemployed without good cause. The court evaluates the parent's education, work history, vocational skills, and local job market conditions to determine earning capacity. If a parent with a professional degree deliberately works part-time to reduce their support obligation, the court can calculate support based on their full earning potential.
What income is included in the New York child support calculation?
New York includes virtually all income sources under DRL Section 240(1-b)(b)(5): wages, salary, commissions, bonuses, overtime, self-employment income, investment returns, rental income, Social Security benefits, pensions, workers' compensation, disability payments, unemployment insurance, and trust distributions. Self-employment income is multiplied by 0.847 to account for the employer FICA share.
Where can I find the official New York child support calculator?
The NYC Human Resources Administration provides a free online child support calculator at nyc.gov/site/hra/help/child-support-calculator.page. The official CSSA worksheet (Form LDSS-4515) is available at childsupport.ny.gov. The NYS Courts also provide PDF-based calculator tools at nycourts.gov/divorce/MaintenanceChildSupportTools.shtml. Our child support calculator applies the current 2026 CSSA formula with the $193,000 income cap.