The Child Support Standards Act
New York child support is governed by the Child Support Standards Act, codified at Domestic Relations Law §240(1-b) and Family Court Act §413. The CSSA applies a percentage to the combined parental income up to a statutory cap that is adjusted periodically. Above the cap, the court has discretion based on the same factors that govern the cap-level calculation.
The CSSA produces a presumptive amount. A court can vary from it on a finding that the amount would be unjust or inappropriate, but the bar is real and the variance has to be on the record.
The statutory percentages
The CSSA applies a flat percentage of combined parental income, up to the cap, based on the number of children supported.
- 17% — one child
- 25% — two children
- 29% — three children
- 31% — four children
- at least 35% — five or more children
The income cap
The statutory cap, adjusted every two years for inflation, sets the level of combined parental income at which the CSSA percentages stop applying automatically. Above the cap, the court can apply the percentage, depart from it, or fashion an award based on the factors.
In above-cap cases, the analysis turns on the children’s actual needs, the standard of living during the marriage, and the parents’ financial circumstances. We treat above-guideline cases as their own discipline, with their own preparation and their own valuation work.
Add-on expenses
Basic child support under the CSSA is meant to cover food, clothing, and shelter. Other costs are added on, allocated pro rata between the parents in proportion to income.
- Health insurance and unreimbursed medical expenses
- Child care necessary for the custodial parent to work or attend school
- Educational expenses — private school, tutoring, and similar costs the parents agree to or the court orders
- Extracurricular activities when the parties agree or the court so orders
High-income cases
In high-income cases the support calculation is rarely the hard part. The hard parts are determining true income (which is not the same as W-2 wages for someone with carry, deferred compensation, partnership income, or a closely held business), and arguing for or against the application of the percentage above the cap.
These cases need forensic accounting and a settlement strategy that accounts for the tax structure. We coordinate the support analysis with equitable distribution and maintenance because the three pieces interact.
Modification of support
Child support can be modified on three grounds: substantial change in circumstances, three years have passed since the order, or either parent’s income has changed by 15% or more. The standards are more permissive than for maintenance, and modifications are common after significant career changes.
For the post-judgment path see Enforcement & Modification.
Questions clients ask first
- How long does child support last?
- Until the child is 21 in New York, or earlier if the child becomes emancipated (enters the military, marries, or becomes self-supporting before 21). Support can continue past 21 by agreement, most commonly for college costs.
- Are college costs part of child support?
- Not automatically. New York courts can require parents to contribute to college costs based on the SUNY cap or higher, depending on the family’s history of providing education and means. We negotiate college contribution provisions explicitly in the agreement.
- What if my ex-spouse hides income?
- We use forensic accounting, subpoenas, and depositions to develop the true income picture. Where a spouse is intentionally underemployed or hiding income, the court can impute income at a higher level than what is reported.
- Can we agree to less than the CSSA amount?
- You can deviate from the CSSA by agreement, but the agreement has to acknowledge the presumptive amount, explain the reason for the deviation, and show that both parents understand what the law would have provided. Otherwise the deviation will not hold up.
- What counts as income for the CSSA?
- Most everything: salary, bonuses, partnership distributions, investment income, deferred compensation that has vested, and imputed income from non-income-producing assets. The definition is broader than tax-return adjusted gross income.
- Can child support be enforced if my ex-spouse moves out of state?
- Yes. The Uniform Interstate Family Support Act allows enforcement across state lines. New York has registration procedures for foreign support orders, and out-of-state orders can be enforced in New York the same way as a local order.