Child Support Calculations in Family Court:

A Basic Overview

Family Court Act §413(1)(c)(1-7) and the Court of Appeals controlling decision in Cassano v. Cassano, 85 N.Y.2d 649, 628 N.Y.S.2d 10 (1995), each direct that child support be calculated using a three-step process.

First, the parents’ "combined parental income" is calculated. Cassano, 85 N.Y.2d at 653. This is done by taking the parties’ respective incomes as they appear on their most recently filed tax returns, making certain defined downward income adjustments (typically adjustments for FICA and Medicare) and then adding the figures together.

Second, you multiply the combined parental income (up to the first $80,000.00) by the appropriate, specified child support percentage (17% for 1 child, 25% for two children, 29% for three children, 31% for four children and "no less than" 35% for five or more children) and then allocate that amount by the parents’ respective pro-rata shares of their individual incomes against the total combined income. Cassano, 85 N.Y.2d at 653. Finally, "where combined parental income exceeds $80,000.00..." the statute permits the court to "determine the amount of child support for the amount of the combined parental income in excess of such dollar amount through consideration of the factors set forth in paragraph (f) of this subdivision and/or the child support percentage" (Family Ct Act 413 [1] [c] [3]). The paragraph (f) factors include the financial resources of the parents and children, the health of the childen and any special needs, the standard of living the children would have had if the marriage had not ended, tax consequences, non-monetary contributions of the parents toward the children, the educational needs of the parents, the disparity in the parents' incomes, the needs of other non-party children receiving support from one of the parents, extraordinary expenses incurred in exercising visitation and any other factors the court determines are relevant. See Family Ct Act 413 [1] [f]; Cassano, 85 N.Y.2d at 653.

The Cassano Court further articulated, "[w]henever the basic child support obligation derived by application of the formula would be ‘unjust or inappropriate’ the court must consider the ‘paragraph (f)’ factors whether the combined parental income is above or below $80,000.00. See also Family Ct Act 413 [1] [b] [1]; [c] [2], [3]). If the formula is rejected, the statute directs that the court ‘set forth, in a written order, the factors it considered’--an unbending requirement that cannot be waived by either party or counsel. Family Ct Act 413 [1] [g]; Cassano, 85 N.Y.2d at 653 -654.

The following is an example of these principals (For the purpose of this example, combined parental income over $80,000.00 will not been used).

Mr. X’s year end income (as reported on his tax return) is $67,542.00.

Mrs. Y’s year end income (as reported on her tax return) is $52,477.00.

Step 1:

Mr. X and Mrs. Y have two children.

Mr. X's income is adjusted for FICA and Medicare as follows: $67,542.00 x .0765 = $5,167.00; $67,542.00 - $5,167.00 = $62,375.00

Mrs. Y's income is adjusted for FICA and Medicare as follows: $52,477.00 x .0765 = $4,014.00; $52,477.00 - $4,014.00 = $48,463.00.

The parties’ combined parental income is: $110,838.00 ($62,375.00 + $48,463.00 = $110,838.00).

Step 2:

The parties' respective pro-rata contributions toward the combined parental income is as follows: 56% Mr. X and 44% Mrs. Y ($67,542.00 ÷ $110,838.00 = .56; $48,463.00 ÷ $110,838.00 = .44).

Step 3:

Performing the required calculations to the first $80,000.00 in combined parental income, the following figures are obtained: $80,000.00 x .25 = $20,000.00. Assuming that Mr. X is to pay child support to Mrs. Y, his 56% contribution is $11,200.00 ($20,000.00 x .56= $11,200.00) This yields a monthly support obligation of $933.33 ($11,200.00 ÷ 12 = $933.33).

The inquiry and calculations under the relevant statute does not, however, end here. Mr. X  will also be responsible for paying statutory "add-ons " (which include, but are not limted to, unreimbursed health care and child care expenses). Using the example above as a guide, these statutory "add-ons" will be contributed to by Mr. X at a rate of 56%.

The child support guidelines can be difficult to master, particularly where a party is "hiding income". Consultation with an attorney experienced in these matters is strongly recommended.