Child Support & Spousal Maintenance Lawyer in New York

How child support is calculated in New York

New York’s Child Support Standards Act (CSSA) is found in Domestic Relations Law (DRL) § 240(1-b), with a parallel provision for Family Court in Family Court Act (FCA) § 413. Child support generally runs until the child turns 21. The calculation follows set steps:

1. Each parent’s income. Gross income as it should have been reported on the latest federal return, plus items such as investment income, minus FICA taxes, New York City or Yonkers income taxes, maintenance paid to the other spouse, and support paid for other children.
2. Combined parental income. The two incomes are added together.
3. The percentage. Combined income up to $193,000 (effective March 1, 2026) is multiplied by the percentage for the number of children.
4. Pro rata shares. The result is divided in proportion to each parent’s income, and the noncustodial parent pays his or her share.
5. Add-ons. Child care, health costs and, in the court’s discretion, educational expenses are added.

The statute reduces the obligation when it would push the paying parent below the self-support reserve ($21,546) or the poverty income guideline ($15,960), both effective March 1, 2026. For an estimate, try our NY support calculator, and see our guides to the 2026 CSSA cap and child support for large families.

Add-ons: child care, health costs and education

• Child care while the custodial parent works, or attends school or training that will lead to employment, is prorated between the parents; child care while the parent looks for work may be added in the court’s discretion (DRL § 240(1-b)(c)(4), (6)).
• Health insurance and unreimbursed health expenses are prorated in the same proportion (§ 240(1-b)(c)(5)).
• Educational expenses for post-secondary, private, special or enriched education, including yeshiva or private school tuition, may be awarded when the court finds it appropriate in light of the circumstances and the child’s best interests (§ 240(1-b)(c)(7)).

Combined income above the $193,000 cap

For combined income above the cap, the court may apply the paragraph (f) factors, the percentage, or both, and it must explain its choice on the record (Cassano v. Cassano, 85 N.Y.2d 649 (1995)). In high-income cases, the Second Department has tied support on income above the cap to the child’s actual needs and the amount required for the child to live an appropriate lifestyle (Matter of Brim v. Combs, 25 A.D.3d 691 (2d Dep’t 2006)). See child support above the $193,000 cap.

Deviation and agreements

The court may depart from the guideline amount only if it finds the noncustodial parent’s share “unjust or inappropriate” after considering the paragraph (f) factors, and it must set out the factors, the guideline amount and its reasons in a written order (DRL § 240(1-b)(f)–(g)). The factors include the parents’ and child’s resources, the child’s health and special needs, the standard of living the child would have enjoyed, tax consequences, non-monetary contributions to the child’s care, a substantial income gap, and the needs of other children. Parents may agree to a different amount, but the agreement must state that they were advised of the CSSA, what the guideline amount would have been, and why they are departing from it (§ 240(1-b)(h)).

Imputed income

Support is not limited to what appears on a tax return. The court may impute income from other resources available to a parent, such as perquisites and fringe benefits from employment and money, goods or services provided by relatives and friends, considering the parent’s assets, work history, skills, education, health and the local job market, and it must explain the basis in written findings (DRL § 240(1-b)(b)(5)(iv)). If the court finds that a parent reduced income or resources to reduce or avoid child support, it can count the parent’s former income (§ 240(1-b)(b)(5)(v)). The principle is long-standing: in Hickland v. Hickland, 39 N.Y.2d 1 (1976), a spousal support case, the Court of Appeals held that a husband who had deliberately given up his income still had to use his assets and earning powers to meet his support obligation. See kollel families and imputed income.

Spousal maintenance in New York

Maintenance is New York’s term for spousal support. The same guideline formula governs temporary maintenance while the case is pending (DRL § 236(B)(5-a)) and post-divorce maintenance (§ 236(B)(6)). On the payor’s income up to $241,000 (effective March 1, 2026):

• if the payor will also pay child support as the noncustodial parent: 20% of the payor’s income minus 25% of the payee’s income;
• otherwise: 30% of the payor’s income minus 20% of the payee’s income;
• in either case, the result is compared with 40% of the combined income minus the payee’s income, and the lower figure is the guideline amount (zero if negative).

For example, with no child support, a payor earning $150,000 and a payee earning $50,000: 30% of $150,000 minus 20% of $50,000 is $35,000, while 40% of $200,000 minus $50,000 is $30,000, so the guideline is $30,000 a year. Maintenance is calculated before child support, and the maintenance amount is then subtracted from the payor’s income and added to the payee’s for the child support calculation.

On income above the cap, any additional maintenance is in the court’s discretion, and the court may also depart from the guideline amount if it finds that amount unjust or inappropriate. Either way, the court must consider the statutory factors and state its reasons. The factors include age and health, earning capacity, the marital standard of living, career opportunities given up during the marriage, wasteful dissipation, acts such as domestic violence that inhibited earning capacity, tax consequences, and the property distribution and the income it will produce (DRL § 236(B)(6)(e)). See maintenance above the $241,000 cap and the 2026 maintenance cap.

How long maintenance lasts

The schedule is advisory (DRL § 236(B)(6)(f)). The length of the marriage runs from the wedding to the start of the action, and the court may award non-durational maintenance in an appropriate case. Post-divorce maintenance ends on the death of either party or the payee’s remarriage, and the court considers anticipated retirement. Temporary maintenance ends no later than the judgment of divorce.

Taxes on maintenance

For federal income tax purposes, maintenance paid under a divorce or separation instrument executed after 2018 is not deductible by the payor and is not income to the recipient, and child support is never deductible or taxable (IRS Tax Topic 452). New York State treats post-2018 maintenance differently: on the state return, the payor subtracts the payments and the recipient adds them to income (New York Form IT-225 instructions). Have a tax professional model both before agreeing to a number.

Changing a support order

A court may modify child support on a showing of a substantial change in circumstances. Unless the parties opted out in a validly executed agreement, it may also modify the order when three years have passed since it was entered, last modified or adjusted, or when either party’s gross income has changed by 15% or more. Under the 15% ground, a reduction in income counts only if it was involuntary and the parent made diligent attempts to find work commensurate with his or her education, ability and experience (DRL § 236(B)(9)(b)(2); FCA § 451). Child support arrears that accrue before an application is filed cannot be reduced, so file promptly.

Maintenance awarded after trial may be modified on a showing of the payee’s inability to be self-supporting, a substantial change in circumstance including financial hardship, or the payor’s actual retirement resulting in a substantial change. Where an agreement remains in force, the standard is extreme hardship (DRL § 236(B)(9)(b)(1)).

Enforcing support in Family Court

If Family Court finds that a respondent failed to obey a support order, it must enter a money judgment and may order income deductions, require an undertaking, or suspend driving, professional, business or recreational licenses. If the violation was willful, the court must award counsel fees to the petitioner’s attorney and may impose up to six months in jail (FCA § 454).

Working with Neuhaus & Yacoob on support

We represent paying and receiving parties in negotiation, the Supreme Court and Family Court, and Joel Yacoob personally handles every matter. Bring recent tax returns with W-2s, 1099s and K-1s, pay stubs, business financial statements, proof of child care, tuition and health insurance costs, and any existing orders or agreements. For divorces with substantial assets, see contested and high-net-worth divorce. To get started, start your case online or call (718) 975-1123.