CHILD SUPPORT - FAMILY COURT OR SUPREME COURT



The Child Support Standards Act was enacted in 1989 and governs child support in the State of New York.  Child support is defined by DRL §§ 236(B)(1)(f) and 240(l-b)(b)(2) as ''a sum paid by either or both parents pursuant to court order or decree or pursuant to a valid agreement between the parties for the care, maintenance and education of any unemancipated child under the age of 21''
 

The court must make its award for child support pursuant to DRL § 240, which contains the key provisions of the Child Support Standards Act (CSSA). The court may not consider the misconduct of either party in making the award.

The cut off age for support can be extended by contract, commonly called a separation agreement, marital stipulation or marital agreement, but without such an agreement the Court is jurisdictionally devoid of power in extending child support past the child’s 21^st birthday, regardless of the circumstances.
 

The first step in calculating the child support obligation is determining the Parental Adjusted Gross Income (AGI) of each parent. The calculation begins with the total income as it should have been reported on the most recent federal tax return. If the parent is a wage earner with no appreciable outside income, the adjusted gross income will be equal to his or her total annual wages less:

1. FICA;
 
2. New York City or Yonkers income taxes; and
 
3. Alimony, maintenance, or child support actually paid pursuant to a court order or written separation agreement.

First, the court will begin with the gross total income as it should have been reported on the most recent federal tax return. The phrase ''should have been'' allows the court to add back unreported or underreported income, including personal expenses that are being written off as business expenses.  

Second, the court will add in other sources of income, if not already included on the tax return. These include:

1. Voluntarily deferred income or compensation;
 
2. Pensions and retirement benefits;
 
3. Workers' compensation or disability benefits (including Social Security disability);
 
4. Veterans' benefits;
 
5. Fellowships or stipends;
 
6. Annuities; and
 
7. Investment income less the cost of investing

Third, the court can add to the gross income amounts imputed from:

1. Non income producing assets;
 
2. Employer paid perquisites or fringe benefits that confer personal benefit;
 
3. Gifts, money, or services received from relatives or friends;
 
4. If the parent has reduced income or assets to avoid child support, former income or assets


Fourth, the court may add back certain tax deductions available to a self employed parent, including entertainment and travel expenses to the extent they reduce personal expenses. Depreciation deducted will be added back unless it was an actual out-of-pocket expense, and a straight line depreciation is the only methodology accepted by the court. DRL § 240(1-b)(b)(5)(vi).


Fifth, the court must deduct the following items if they were included the gross income:

1. Unreimbursed business expenses unless they reduce personal expenses;
 
2. Public assistance and supplemental security income;
 
3. FICA, New York City or Yonkers income taxes or the self-employment social security contribution; and
 
4. Alimony, maintenance, and child support actually paid pursuant to a court order or written separation agreement.

Sixth, the Court will apply the applicable guidelines. The guidelines percentages are:

1. 17% for one child;
 
2. 25% for two children;
 
3. 29% for three children;
 
4. 31% for four children;
 
5. 35% or more for five or more children.

Each parent's annual child support obligation is calculated by multiplying the annual child support obligation by the parent's pro rata share of the combined parental AGI.
Example: 

(Assume the parties have three children)

Plaintiff's Adjusted Gross Income = $30,000.00

Defendant's Adjusted Gross Income = $70,000.00

Combined parental Adjusted Gross Income = $100,000.00

Defendant's pro rata share = $70,000 / $100,000 x 100 = 70%

Annual child support obligation = $100,000.00 x 29% (.29) = $29,000.00

Defendant's annual child support obligation = $29,000.00 x 70% (.7) = $20,300.00

Defendant's weekly child support payment = $20,300.00 / 52 weeks = $390.38/week

The annual child support obligation may also be found on the Child Support Standards chart, published annually by the NYS Division of Child Support Enforcement. The chart is available in the family court waiting room or on the state's child support website: newyorkchildsupport.com/home.html, as well as on WWW.NYCOURTS.GOV

 This is not legal advice and should not be viewed as such.  No advice is given until there has been an actual consultation with the attorney.  The statements herein are not advice and no one should act according to such until they have obtained the oral advice of an attorney with regards to these and all legal matters.