New York Child Support Definitions
Section 240(1-b) of the Domestic Relations Law lists 10 factors that should be considered in deciding on the amount of child support for (i) combined incomes of more than $80,000 per year ($6,666.67 per month) or (ii) to vary the numerical result of these steps because the result is "unjust or inappropriate."
These factors are:
1.The financial resources of the parents and the child.
2.The physical and emotional health of the child and his/her special needs and aptitudes.
3.The standard of living the child would have enjoyed if the marriage or household was not dissolved.
4.The tax consequences to the parents.
5.The non-monetary contributions the parents will make toward the care and well-being of the child.
6.The educational needs of the parents.
7.The fact that the gross income of one parent is substantially less than the gross income of the other parent.
8.The needs of the other children of the non-custodial parent for whom the non-custodial parent is providing support, but only (a) if Line 22 is not deducted; (b) after considering the financial resources of any other person obligated to support the other children; and Cc) if the resources available to support the other children are less then the resources available to support the children involved in this matter.
9.If a child is not on public assistance, the amount of extraordinary costs of visitation (such as out-ofstate travel) or extended visits (other than the usual two to four week summer visits), but only if the custodial parent’s expenses are substantially reduced by the visitation involved.
10.Any other factor the court decides is relevant.
(1) Basic child support obligation" shall mean the sum derived by
adding the amounts determined by the application of subparagraphs two
and three of paragraph (c) of this subdivision except as increased
pursuant to subparagraphs four, five, six and seven of such paragraph.
(2) Child support" shall mean a sum to be paid pursuant to court
order or decree by either or both parents or pursuant to a valid agree-
ment between the parties for care, maintenance and education of any
unemancipated child under the age of twenty-one years.
(3) Child support percentage" shall mean:
(i) seventeen percent of the combined parental income for one child;
(ii) twenty-five percent of the combined parental income for two chil-
(iii) twenty-nine percent of the combined parental income for three
(iv) thirty-one percent of the combined parental income for four chil-
(v) no less than thirty-five percent of the combined parental income
for five or more children.
(4) Combined parental income" shall mean the sum of the income of
(5) Income shall mean, but shall not be limited to, the sum of the
(i) gross (total) income as should have been or should be reported in
the most recent federal income tax return. If an individual files
his/her federal income tax return as a married person filing jointly,
such person shall be required to prepare a form, sworn to under penalty
of law, disclosing his/her gross income individually;
(ii) investment income reduced by sums expended in connection with such investment;
(iii) the amount of income or compensation voluntarily deferred and income received, if any, from the following sources:
(A) workers` compensation,
(B) disability benefits,
(C) unemployment insurance benefits,
(D) social security benefits,
(E) veterans benefits,
(F) pensions and retirement benefits,
(G) fellowships and stipends
(H) annuity payments;
(iv) at the discretion of the court, the court may attribute or impute
income from, such other resources as may be available to the parent,
including, but not limited to:
(A) non-income producing assets,
(B) meals, lodging, memberships, automobiles or other perquisites that are provided as part of compensation for employment to the extent that such perquisites constitute expenditures for personal use, or which expenditures directly or indirecly confer personal economic benefits,
(C) fringe benefits provided as part of compensation for employment, and
(D) money, goods, or services provided by relatives and friends;
(v) an amount imputed as income based upon the parent`s former
resources or income, if the court determines that a parent has reduced
resources or income in order to reduce or avoid the parent`s obligation
for child support;
(vi) the following self-employment deductions attributable to self-employment carried on by the taxpayer:
(A) any depreciation deduction greater than depreciation calculated on a straight-line basis for the purpose of determining business income or investment credits, and
(B) entertainment and travel allowances deducted from business income to the extent said allowances reduce personal expenditures;
(vii) the following shall be deducted from income:
(A) unreimbursed employee business expenses except to the extent said expenses reduce personal expenditures,
(B) alimony or maintenance actually paid to a spouse not a party to the instant action pursuant to court order or validly executed written agreement,
(C) alimony or maintenance actually paid or to be paid to a spouse that is a party to the instant action pursuant to an existing court order or contained in the order to be entered by the court, or pursuant to a validly executed written agreement, provided the order or agreement provides for a specific adjustment, in accordance with this subdivision, in the amount of child support payable upon the termination of alimony or maintenance to such spouse,
(D) child support actually paid pursuant to court order or written
agreement on behalf of any child for whom the parent has a legal duty of support and who is not subject to the instant action,
(E) public assistance,
(F) supplemental security income,
(G) New York City or Yonkers income or earnings taxes actually paid,
(H) federal insurance contributions act (FICA) taxes actually paid.