Raising children comes with real financial responsibilities, and when parents live apart, child support ensures that children continue to receive the care they need. Whether you’re seeking support, being asked to pay, or facing enforcement or modification issues, I provide clear, honest legal guidance every step of the way.​ As an experienced Syracuse child support attorney, I work with parents throughout the Central New York region to resolve child support matters with fairness and focus. Contact us today to schedule a free confidential consultation to discuss your case.

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How Is Child Support Calculated in New York?

​In New York, child support is calculated in accordance with the Child Support Standards Act (CSSA), which sets forth a formula based on parental income and the number of children.

 

First, the court determines each parties adjusted gross income, which is their gross income minus certain deductions such as FICA taxes and money paid for any other children under existing child support orders. The court then adds together both parents adjusted gross income to determine a combined parental income.​ The court applies a fixed percentage of the combined parental income up to a statutory cap as follows:

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• 1 child → 17%

• 2 children → 25%

• 3 children → 29%

• 4 children → 31%

• 5+ children → at least 35%

 

Example: If the combined parental income is $100,000 and the parties have 2 kids → $25,000/year is the basic child support obligation.

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The Court then determines each parents "pro rata share" (their percentage of the total income) with the noncustodial parent (the one the child does not primarily live with) paying their share to the custodial parent.

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Example: Using the above example of a parties with a combined parental income is $100,000 and 2 kids where $25,000/year is the basic child support obligation, if one parties adjusted gross income was $80,000 and the other was $20,000, the higher earning party would be liable for 80% of the support obligation, or $20,000 while the lower earning party would be liable for the remaining 20%, or $5,000.

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In addition to basic support, the court may also require parents to contribute to:

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• Health insurance premiums and medical expenses

• Child care costs related to work or education

• Educational expenses​

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To learn more about how child support is calculated in New York State, please see our blog post titled Understanding How Child Support is Calculated in New York State

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What Age Does Child Support End in New York State?

In New York State, child support generally continues until the child reaches the age of 21. However, there are exceptions: such as the child becoming emancipated (e.g., gets married, joins the military, or becomes financially independent), support may end earlier, or has special needs (for children with disabilities, support may continue beyond age 21 if they are unable to support themselves)​

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For more information, please see our blog post titled Understanding Emancipation of Minors in New York State

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How is Child Support Determined in 50/50 Cases?

In New York State, even when parenting time is split evenly, the court must still designate one parent as the “custodial” parent for child support purposes. Typically, this is the parent with the higher income, since the law aims to ensure the child enjoys a consistent standard of living in both households. This means that the higher-earning parent is often required to pay support to the lower-earning parent, even if parenting time is shared equally. Just as in cases where one parent has primary custody, the court calculates support using the CSSA formula, then may adjust (or “deviate”) from the guidelines if strict application would be unfair or inappropriate.

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To learn more please see our blog post titled How Child Support Is Determined in 50/50 Custody Cases in New York

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Deviations From the Guidelines

Courts may deviate from the standard child support formula if the result of applying it would be unjust or inappropriate. Factors that a court may consider in making this determination include:

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• The financial resources of each parent

• The health and special needs of the child

• The standard of living the child would have had if parents stayed together

• The non-monetary contributions of each parent

• Other children the parent must support.

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To learn more about downward deviations please see our blog post titled When Can a Court Reduce Child Support? Understanding Downward Deviations in New York.

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Imputed Income

Income imputation occurs when a court assigns a specific income level to a parent for child support calculation purposes, regardless of what that parent actually earns. This isn't a punitive measure but rather a tool to ensure that child support obligations fairly reflect a parent's earning potential and that children receive appropriate financial support. New York courts will consider imputing income in several key situations:

 

Unemployment or Underemployment

The most common scenario involves a parent who is unemployed or underemployed. If a court determines that a parent is voluntarily unemployed or working below their capacity without good reason, it may impute income based on what that parent could reasonably earn. For example, if a licensed attorney is working part-time as a retail clerk, the court might impute income based on what attorneys typically earn in the relevant market.

 

However, courts recognize legitimate reasons for reduced income. A parent who lost their job due to downsizing, who has a documented disability, or who is caring for a young child may not have income imputed. The key question is whether the employment situation is voluntary and reasonable under the circumstances.

 

Failure to Provide Financial Documentation

When a parent fails to provide complete and accurate financial information despite court orders, judges may impute income as a consequence. This often happens when a parent is self-employed or receives cash payments and refuses to fully disclose their earnings. The court may look at tax returns, business records, lifestyle indicators, and other evidence to determine an appropriate income level.

 

Income from Assets

If a parent has significant assets that aren't producing income, such as cash in a non-interest-bearing account, valuable property, or investments, the court may impute income based on what those assets could reasonably generate. This prevents parents from artificially reducing their income by keeping assets in non-productive forms.

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Self-Employment and Business Ownership

Self-employed parents or business owners present unique challenges in income calculation. Courts scrutinize claimed business expenses, depreciation, and deductions that may reduce reported income on tax returns but don't reflect true earning capacity. Income may be imputed when a parent takes excessive personal expenses through their business or underreports actual earnings.

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How Do Courts Determine the Amount to Impute?

When deciding to impute income, courts consider multiple factors:

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• Employment history and qualifications: What has the parent earned in the past? What education, training, licenses, or certifications do they hold?

• Local job market conditions: What opportunities exist in the parent's geographic area for someone with their skills and experience?

• Age and health: Physical or mental limitations that genuinely affect employability are taken into account.

• Childcare responsibilities: Courts recognize that primary caretakers may have legitimate limitations on their working hours.

• Recent job search efforts: Has the parent been actively and reasonably seeking appropriate employment?

 

Courts may use various methods to determine the imputed amount, including reviewing salary data for similar positions, examining the parent's previous earnings, or considering expert testimony about earning capacity.

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For more information, please see our blog post titled Under What Circumstances Do Courts Impute Income in New York State Child Support Matters?

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Self-Employment

For traditional wage earners, determining income for child support purposes is relatively straightforward, as courts typically look at W-2 forms and pay stubs. However, self-employed parents present unique challenges because their income fluctuates and they have legitimate business expenses that must be deducted from gross revenues.

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New York courts define "income" broadly to include money coming from all sources. For self-employed individuals, this means examining gross receipts from their business, profession, or trade. However, the gross revenue figure is just the starting point.

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One of the most contentious issues in child support cases involving self-employed parents is distinguishing between legitimate business expenses and personal expenses disguised as business deductions. While self-employed parents can deduct ordinary and necessary business expenses, courts scrutinize these deductions carefully.

 

Legitimate business expenses that typically reduce income for child support purposes include costs directly related to generating business income such as supplies, equipment, professional fees, business insurance, and employee wages. However, expenses that provide personal benefits or seem excessive may be added back to income when calculating child support.

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Courts are particularly skeptical of certain deductions. For example, if a self-employed parent deducts vehicle expenses for a luxury car when a standard vehicle would suffice, the court may disallow part of that deduction. Similarly, business meals, travel expenses, and home office deductions often face heightened scrutiny to ensure they serve genuine business purposes rather than personal convenience.

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For more information, please see our blog post titled Self-Employed Parents and Child Support Calculations in New York

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How Are College Expenses Divided?​

When parents are separated or divorced in New York, responsibility for college costs is not automatic, but rather depends on court orders, agreements between parents, and several legal factors. New York courts may allocate college expenses as part of a family court order or divorce settlement, but parents are not always legally required to pay for college unless it is specified in a written agreement or order.

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If the parents’ divorce settlement or separation agreement includes provisions for college expenses, these are legally binding. Such agreements often specify how costs (tuition, room, board, books, etc.) are split, whether based on a percentage of income or a fixed amount, and may cap contributions.​

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If no agreement exists, a parent can petition the court to order the other parent to contribute to college costs. New York courts have the discretion to order such payments under Domestic Relations Law § 240(1-b)(c)(7), especially if the child was a minor at the time of the divorce. Courts consider:

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• The parents’ financial resources and ability to pay.

• The child’s academic ability, interests, and college plans.

• The standard of living the child would have enjoyed if the parents had remained together.

• Any scholarships, grants, or financial aid the child receives.

• The parents’ educational background and expectations for the child’s education.

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For more see our blog post on Who Pays for College After Divorce in New York? What Parents Need to Know

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Who Gets to Claim the Child on Tax Returns?

In New York, determining which parent claims a child as a dependent on income tax returns after separation or divorce involves federal tax rules, any existing agreements, and sometimes court intervention.

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In the absence of an agreement otherwise, the Internal Revenue Service (IRS) generally allows the custodial parent (the parent with the most overnights) to claim the child as a dependent for tax purposes, including the Child Tax Credit and other benefits.

 

However, the custodial parent can waive this right, allowing the non-custodial parent to claim the child. A separation agreement or divorce decree often specifies which parent claims the child and in which tax years. For example, parents may alternate years, split multiple children between them, or assign the exemption to one parent based on financial contributions or income. These agreements are binding if properly executed and meet IRS requirements.

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To learn more please see our blog post titled Who Can Claim the Children on Their Tax Return?

 

Modification of Existing Support Orders​​

Child support in New York can be modified if 3 years have passed since the last order, either parties or income has changed by 15% or more (however, reductions won’t be granted for voluntary unemployment or bad-faith income reduction) or a substantial change of circumstances such as changes in the child’s needs (e.g., medical, educational, extracurricular)or a change in custody or parenting time arrangement.

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For more information on modifying existing custody orders please see our blog post titled Can I Modify an Existing Child Support Order in New York?

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Children with Special Needs

When determining child support for a special needs child, New York courts may account for expenses such as:​

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• Medical and therapeutic services: Physical therapy, occupational therapy, speech therapy, behavioral therapy, and psychiatric care

• Specialized equipment: Wheelchairs, communication devices, hearing aids, and home modifications

• Educational expenses: Private special education schools, tutoring, educational advocates, and specialized learning materials

• Caregiver costs: Respite care, home health aides, and specialized childcare

• Transportation: Costs related to medical appointments and specialized programs

• Insurance premiums and out-of-pocket medical costs: Including co-pays, deductibles, and uncovered treatments

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These expenses are typically divided between parents in proportion to their incomes, though the court has flexibility based on each family's circumstances.

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One of the most significant differences for special needs children is that child support may continue past the age when it would typically terminate. In New York, child support generally ends when a child turns 21. However, for children with severe disabilities who cannot support themselves, courts can order support to continue indefinitely. To establish ongoing support past age 21, you'll need to demonstrate that your child's disability prevents them from becoming self-supporting. This requires clear medical evidence and documentation of your child's limitations and ongoing needs.​

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For more information, please see our blog post titled Child Support for Special Needs Children in New York

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Violations and Enforcement

Family court orders in New York State are legally binding directives issued by a judge to protect the rights and responsibilities of individuals involved in family law matters. A violation occurs when a party disobeys any part of a court-issued support order, commonly, the failure to make support payments as ordered.

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Child support obligations are legally enforceable and there are several remedies available if payments are missed, including:

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• Entry of a money judgment for arrears

• Garnishment of wages and/or tax refunds

• Suspension of driver’s license or professional license

• Placement liens on property or bank accounts

• Imposition of jail time for willful violations​

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For more information, please see our blog post titled What Are the Consequences of Violating a New York State Family Court Order?

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Contact a Syracuse Child Support Attorney Today​​​

Child support can quickly become a stressful issue, but it doesn’t have to be. As an experienced Syracuse child support attorney, I’ll walk you through your rights and responsibilities so you can make smart, informed decisions for your family. Contact us today to schedule a free confidential consultation to discuss your case.

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For more details on some of the most commonly asked questions regarding child support matters in New York State please visit our Frequently Asked Questions page

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Disclaimer: The information provided on this website is for general informational purposes only and does not constitute legal advice. Viewing this site or contacting us through it does not create an attorney-client relationship. Past results do not guarantee similar outcomes.