New York’s Child Support Income Cap: Now $193,000 (2026 CSSA Guide)

What is the child support income cap in New York in 2026?

The combined parental income cap is the amount of the parents’ combined income to which the CSSA percentages automatically apply. It rose to $193,000 on March 1, 2026, after rising from $163,000 to $183,000 on March 1, 2024. Under Social Services Law § 111-i, the cap is adjusted every two years by the change in the national Consumer Price Index (CPI-U); the next adjustment is scheduled for March 1, 2028.

The state publishes these figures in its Child Support Standards Chart (form LDSS-4515), and the court system lists them on its matrimonial updates page. A cap increase can raise the formula amount for families above the old cap; it never lowers it.

How is child support calculated in New York?

The CSSA formula appears in Domestic Relations Law (DRL) § 240(1-b) for divorce cases and in Family Court Act § 413 for Family Court. The court calculates the formula amount first and may depart from it only as the statute allows (DRL § 240(1-b)(a)).

Step 1: Determine each parent’s income

Income starts with gross income as it should have been reported on the parent’s most recent federal tax return, plus items not already included there, such as investment income and benefits like unemployment, disability, Social Security and pensions. A self-employed parent’s depreciation above the straight-line amount, and travel and entertainment allowances that reduce personal expenses, are added back.

The court may also impute income from resources such as non-income-producing assets, employment perks, or money and services from relatives and friends, and must explain its basis in written findings. If a parent reduced income to avoid support, the court may impute income based on former earnings. Our article on kollel families and imputed income shows how this works.

Step 2: Subtract the deductions the statute allows

Only the deductions listed in DRL § 240(1-b)(b)(5)(vii) apply:

• FICA (Social Security and Medicare) taxes actually paid;
• New York City or Yonkers income or earnings taxes actually paid;
• maintenance actually paid to a spouse or former spouse under an order or written agreement (if it is paid to the other parent in the case, the order or agreement must provide for adjusting child support when maintenance ends);
• child support actually paid under a court order or written agreement for other children the parent is legally obligated to support;
• unreimbursed employee business expenses, except to the extent they reduce personal expenses; and
• public assistance and Supplemental Security Income.

Federal and New York State income taxes are not deducted, so CSSA income is much closer to gross pay than to take-home pay. If spousal maintenance is also at issue, it is calculated first, then subtracted from the payor’s income and added to the recipient’s; our guide to the 2026 spousal maintenance cap and formula explains that step.

Step 3: Apply the percentage to combined income

The court adds the two incomes and multiplies combined income up to $193,000 by the percentage for the number of children (17%, 25%, 29%, 31%, or no less than 35% for five or more). For larger families, see our guide to child support with four, five or more children.

Step 4: Divide the result in proportion to income

The result, called the basic child support obligation, is prorated by each parent’s share of combined income. The non-custodial parent (generally, the parent the children do not primarily live with) pays his or her share; the custodial parent’s share is not paid to anyone.

Step 5: Add child care, health care and education costs

• Child care. If the custodial parent works, or attends school or training that will lead to employment, reasonable child care costs are prorated by income and added. If that parent is looking for work, the court may apportion child care costs.
• Health care. Health insurance costs and reasonable health care expenses not covered by insurance are prorated by income.
• Education. The court may award post-secondary, private, special or enriched education costs when appropriate in light of the circumstances and the child’s best interests.

These “add-ons” (DRL § 240(1-b)(c)(4)–(7)) are separate from the factors the court weighs to depart from the formula or to set support above the cap.

Example: a two-child family (illustrative numbers)

For example, suppose two children live mainly with Parent B. After the statutory deductions, Parent A’s income is $120,000 and Parent B’s is $60,000. These round numbers only illustrate the math.

1. Combined income: $120,000 + $60,000 = $180,000, under the $193,000 cap.
2. Basic obligation for two children: 25% × $180,000 = $45,000 a year.
3. Parent A’s share: $120,000 ÷ $180,000 = two-thirds, or $30,000 a year ($2,500 a month).
4. Child care of $12,000 a year (Parent B works): Parent A pays two-thirds, or $8,000 a year (about $667 a month).
5. Uncovered health care costs: split two-thirds and one-third.

Parent A’s total is $38,000 a year (about $3,167 a month), plus two-thirds of uncovered health care costs.

If instead Parent A earned $240,000 and Parent B $60,000, combined income would be $300,000. The formula on the first $193,000 gives 25% × $193,000 = $48,250, and Parent A’s 80% share is $38,600.

Applying 25% to all $300,000 would make Parent A’s share $60,000 (80% of $75,000); adding nothing for the $107,000 excess would leave it at $38,600. The court decides, and must explain its choice. For an estimate with your own numbers, try our New York child support and maintenance calculator.

What if the paying parent has a low income?

Two figures protect a non-custodial parent with a low income (DRL § 240(1-b)(d)):

• If paying the formula amount would reduce the parent’s income below the poverty guideline ($15,960 for 2026), the basic obligation is $25 a month, unless the court finds that amount unjust or inappropriate.
• If it would reduce the parent’s income below the self-support reserve ($21,546) but not below the poverty guideline, the basic obligation is $50 a month or the difference between the parent’s income and the self-support reserve, whichever is greater. The court may still add child care, health care and education costs.

Also, when that parent’s income is at or below the poverty guideline, unpaid child support arrears above $500 do not accrue (DRL § 240(1-b)(g)).

What happens when combined income exceeds the cap?

There is no automatic rule above $193,000. The court decides support on the excess “through consideration of the factors set forth in paragraph (f)” and/or the child support percentage (DRL § 240(1-b)(c)(3)), so it may apply the percentage to all, part or none of the excess.

The Court of Appeals requires “some record articulation of the reasons for the court’s choice” (Cassano v. Cassano, 85 N.Y.2d 649 (1995)). The Second Department ties 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)). For more, see Child Support Above the $193,000 Cap and our guide to high-income child support.

When can a court depart from the formula?

The formula amount is presumptively correct. A court may order a different amount only if it finds the non-custodial parent’s share “unjust or inappropriate” after considering the ten factors in DRL § 240(1-b)(f). They include the parents’ and the child’s financial resources, the child’s health and special needs, the standard of living the child would have enjoyed, tax consequences, and each parent’s non-monetary contributions. The court must then state in a written order the factors it considered, each parent’s pro rata share and its reasons, a requirement that cannot be waived (DRL § 240(1-b)(g)).

Parents may agree to a different amount, but the agreement must state that they were advised of the CSSA and that the formula amount would presumptively be correct. If it deviates, it must also state the formula amount and the reasons for the difference; these recitals cannot be waived (DRL § 240(1-b)(h)).

How long is child support paid in New York?

Parents must support a child until age 21. The statute defines child support as payments for an “unemancipated child under the age of twenty-one years” (DRL § 240(1-b)(b)(2); see also Family Court Act § 413(1)(a)). A child may be found emancipated earlier in some circumstances, depending on the facts.

Can an existing child support order be changed?

A cap increase does not, by itself, change an existing order. A parent must apply to the court and show one of the grounds in Family Court Act § 451(3) and DRL § 236(B)(9)(b)(2):

• a substantial change in circumstances;
• three years have passed since the order was entered, last modified or adjusted; or
• either parent’s gross income has changed by 15% or more since the order was entered, last modified or adjusted.

Parents may opt out of the last two grounds in a validly executed agreement. A reduction in income counts only if it was involuntary and the parent has made diligent efforts to find work commensurate with his or her education, ability and experience. Because arrears that build up before the application cannot be reduced, a parent whose circumstances change should apply promptly.

Frequently Asked Questions

What is the current child support income cap in New York (2026)?

Since March 1, 2026, the combined parental income cap under New York’s Child Support Standards Act is $193,000, up from $183,000. The percentages (17% for one child, 25% for two, 29% for three, 31% for four, and no less than 35% for five or more) apply to combined income up to that amount. The next adjustment is scheduled for March 1, 2028.

What happens to child support when income exceeds the cap?

Above $193,000 of combined parental income, the court is not required to apply the percentages. It sets support on the excess by considering the statutory factors, such as the child’s needs and the standard of living the child would have enjoyed, and/or the percentages, and it must explain its reasons. Child care, health care and education add-ons are handled separately.

Until what age is child support paid in New York?

In New York, parents must support a child until the child turns 21. The statute defines child support as payments for an unemancipated child under the age of 21 (DRL § 240(1-b)(b)(2); Family Court Act § 413). A child can be found emancipated earlier in some circumstances, which is a fact-specific question for the court.

How is child support calculated in New York?

New York uses the Child Support Standards Act. The court adds both parents’ incomes after limited deductions, such as FICA and New York City or Yonkers income taxes, applies a percentage based on the number of children to combined income up to $193,000, and divides the result by each parent’s share of income. Child care and health care costs are added and shared the same way.

Can a New York child support order be changed?

Yes. A court may modify a child support order for a substantial change in circumstances. Unless the parents opted out in a written agreement, it may also modify an order after three years, or if either parent’s gross income has changed by 15% or more, since the order was entered, last modified or adjusted. A drop in income must be involuntary, with diligent efforts to find work.

Joel Yacoob personally handles child support matters, including above-cap disputes and modifications, in Supreme Court and Family Court. Learn more about our child support and spousal maintenance practice, or start your case online.

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This article is for general information only and is not legal advice. Reading it does not create an attorney-client relationship. The law changes and every situation is different; consult a lawyer about your own circumstances.