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Child support is money paid pursuant to a court order or valid agreement between the parties for care, maintenance, and education of any unemancipated child.

Both parents have a duty to support their children and accordingly, child support is calculated pursuant to “combined parental income" or the sum of the income of both parents.

Typically, child support is:

• Seventeen percent of the combined parental income for one child;
• Twenty-five percent of the combined parental income for two children;
• Twenty-nine percent of the combined parental income for three children;
• Thirty-one percent of the combined parental income for four children;
• No less than thirty-five percent of the combined parental income for five or more children.

In calculating the amount of child support for your case, a court will first determine what the total income for each parent is. Income is generally the sum of the gross total income as should have been reported in the most recent federal income tax return plus, to the extent not already included therein,

• Investment income reduced by sums expended in connection with such investment
• Income or compensation voluntarily deferred and income received, if any, from
  • Workers' compensation
  • Disability benefits
  • Unemployment insurance benefits
  • Social security benefits
  • Veterans benefits
  • Pensions and retirement benefits
  • Fellowships and stipends
  • Annuity payments.

Additionally, a court may attribute or impute income from, such other resources as may be available to the parent, including, but not limited to:

• Non-income producing assets
• Meals, lodging, memberships, automobiles or other perquisites that
• Are provided as part of compensation for employment to the extent that such perquisites constitute expenditures for personal use, or which expenditures directly or indirectly confer personal economic benefits
• Fringe benefits provided as part of compensation for employment, (D) money, goods, or services provided by relatives and friends
• An amount imputed as income based upon the parent's former resources or income, if the court determines that a parent has reduced resources or income in order to reduce or avoid the parent's obligation for child support.

Thereafter, a court will calculate what income will be applied for child support. Not many deductions are permitted from a parent’s income but the following deductions can be made:

• Unreimbursed employee business expenses except to the extent said expenses reduce personal expenditures
• Alimony or maintenance actually paid to a spouse not a party to the instant action pursuant to court order or validly executed written agreement
• Alimony or maintenance actually paid or to be paid to a spouse that is a party to the instant action pursuant to an existing court order or contained in the order to be entered by the court, or pursuant to a validly executed written agreement, provided the order or agreement provides for a specific adjustment, in accordance with this subdivision, in the amount of child support payable upon the termination of alimony or maintenance to such spouse
• Child support actually paid pursuant to court order or written agreement on behalf of any child for whom the parent has a legal duty of support and who is not subject to the instant action
• Public assistance
• Supplemental security income
• New York city or Yonkers income or earnings taxes actually paid
• Federal insurance contributions act (FICA) taxes actually paid.

To the extent not already included in gross income where the parent is self-employed, the following deductions may also be taken:

• Any depreciation deduction greater than depreciation calculated on a straight-line basis for the purpose of determining business income or investment credits
• Entertainment and travel allowances deducted from business income to the extent said allowances reduce personal expenditures;

The amount of the basic child support obligation is then determined. A court will determine the combined parental income by adding the two individual incomes. The court will then multiply the combined parental income up to eighty thousand dollars by the appropriate child support percentage.

As mentioned, child support percentages are as follows:

• Seventeen percent of the combined parental income for one child;
• Twenty-five percent of the combined parental income for two children;
• Twenty-nine percent of the combined parental income for three children;
• Thirty-one percent of the combined parental income for four children;
• No less than thirty-five percent of the combined parental income for five or more children.

Such amounts are prorated in the same proportion as each parent's income is to the combined parental income, that is, those amounts are allocated according to how much each parent makes.

Where the combined parental income exceeds $80,000.00, the court determines the amount of child support for the amount of the combined parental income in excess of $80,000.00 by considering the following factors:

• The financial resources of the custodial and non-custodial parent, and those of the child;
• The physical and emotional health of the child and his/her special needs and aptitudes;
• The standard of living the child would have enjoyed had the marriage or household not been dissolved;
• The tax consequences to the parties;
• The non-monetary contributions that the parents will make toward the care and well-being of the child;
• The educational needs of either parent;
• A determination that the gross income of one parent is substantially less than the other parent's gross income;
• The needs of the children of the non-custodial parent for whom the non-custodial parent is providing support who are not subject to the instant action and whose support has not been deducted from income.

Custodial parents who are working, or receiving elementary or secondary education, or higher education or vocational training which the court determines will lead to employment, can receive additional support for child care expenses and educational expenses for the child and reasonable health care expenses