New York child support guidelines

How does New York calculate child support?

New York uses a percentage of combined income: both parents’ incomes are added, and each parent is responsible for a proportional share of the basic amount under N.Y. Domestic Relations Law §240(1-b). The calculation starts with gross income, not take-home pay, and can include investment income, deferred compensation, and benefits under Family Court Act §413. Allowed deductions include FICA taxes, NYC or Yonkers income taxes actually paid, qualifying support payments, and unreimbursed employee business expenses.

The percentages are 17% for one child, 25% for two, 29% for three, 31% for four, and at least 35% for five or more children (§240(1-b)). NYC Human Resources Administration, Office of Child Support Services lists a combined-income cap of $193,000; the percentage applies up to that cap. For income above it, the court considers the statutory deviation factors, the child support percentage, or both—not an automatic exclusion of all excess income (Family Court Act §413).

Each parent’s share follows that parent’s proportion of combined income (§240(1-b)). If basic support would reduce the paying parent’s income below the poverty guideline, the law provides for $25 a month unless the court finds that unjust or inappropriate (§240(1-b)). If it would reduce income below the self-support reserve but not below the poverty guideline, the basic amount is $50 a month or the difference between income and the reserve, whichever is greater, plus any discretionary amounts ordered (Family Court Act §413). The date of the current statutory edition is being verified.

Does shared parenting time change support?

New York has no parenting-time adjustment in the formula under §240(1-b). There is no overnight, day, or percentage threshold that automatically reduces the calculated amount, so equal parenting time does not itself create a formula discount.

The court may consider extraordinary visitation expenses and non-monetary contributions when deciding whether the proportional share is unjust or inappropriate (Family Court Act §413). These are deviation considerations, not an automatic overnight credit; see the explanation of shared custody and child support.

What else changes the support amount?

The basic percentage calculation is not necessarily the full support obligation. Added expenses, income deductions, low-income protections, and statutory deviation factors can change the result.

• Child care: Reasonable expenses for the receiving parent’s work, education, or training are divided in proportion to income and added separately. The court may also allocate child care costs incurred while that parent seeks work (§240(1-b)).
• Health insurance: Available coverage costs are divided in proportion to income. Coverage is considered reasonable in cost when the attributable premium and deductible do not exceed 5% of combined parental gross income (§240).
• Other health expenses: NYC Human Resources Administration, Office of Child Support Services explains that healthcare and other reasonable expenses may be ordered in addition to basic support. Its simpler calculator does not include these expenses.
• Other children: Qualifying child support actually paid under a court order or written agreement can be deducted from income. Other children’s needs may also support a deviation under the law’s resource-comparison condition (Family Court Act §413).
• Low income: The self-support reserve is one hundred thirty-five percent of the federal poverty guideline for a single person (§240(1-b)). NYC Human Resources Administration lists the reserve as $21,546 for 2026.
• Departures from the guideline: Financial resources, the child’s health and needs, tax consequences, substantial income disparity, and other listed factors can support a different amount (Family Court Act §413).

When does support end or change?

Under §240(1-b), support may be ordered for an unemancipated child under age twenty-one. The statutory age rule is not tied simply to finishing high school.

For the support collection unit review process, Family Court Act §413 provides for adjustment when the correctly calculated amount differs by at least 10% from the last permanent order. This is a specific review rule, not a statement that every requested modification uses that threshold.

For official estimates, NYC Human Resources Administration, Office of Child Support Services offers an annual calculator but cautions that it omits deductions and other guideline components. It directs users to the more detailed Post-Divorce Maintenance/Child Support – Online Calculator; the New York State Unified Court System also provides court forms and resources. Office of Temporary and Disability Assistance Form LDSS-5258 is the official application for child support services.