In New York, under the Child Support Standards Act (CSSA), the non-custodial parent usually pays for the support, maintenance and education of the children. Certain payments, such as gifts, clothes, transportation, vacation expenses or rent, for the benefit the child may not be considered "child support". Further, the custodial parent in New York State is not required to provide an accounting with regard to the child support payment.

       For the purposes of the CSSA, “adjusted” gross income is defined as gross income less certain deductions that are permitted. These permitted deductions are as follows: (a) certain unreimbursed employee business expenses; (b) maintenance paid to a spouse not a party to the current action for child support, but only if there is a court order or properly written agreement; (c) maintenance paid to a spouse who is a party to the current action, but only if there is an existing order or a properly written agreement; (d) child support paid pursuant to a court order or properly written agreement to a child who is not part of the pending action; (e) public assistance; (f) Supplemental Security Income; (g) New York City or Yonkers income or earnings taxes actually paid; and (h) Federal Insurance Contributions Act (FICA) taxes.

       Thereafter, the “adjusted” gross income amount is multiple by the guideline percentage for the number of children. The "child support percentage" is fixed as follows: a) 17% of the combined parental income for one child; b) 25% of the combined parental income for two children; c) 29% of the combined parental income for three children;  d) 31% of the combined parental income for four children; and e) no less than 35% of the combined parental income for five or more children.  The law provides a combined limit of $80,000 in income for calculating child support, however this limit is routinely ignored.

       In addition, pro-rata share of childcare, medical and educational expenses are added to the appropriate percentage and the resulting number is the basic child support amount.

       The CSSA states that the court has the option of not following the guidelines if it determines that doing so would be unfair under the circumstances.  The court almost never uses its discretion to deviate from the guidelines.

       The parents of the child can “opt out” of the Child Support Standards Act by agreeing on a higher or lower amount of child support. In order to “opt out”, the parents must sign a written agreement that states that the parents have been advised of the provisions of the Child Support Standards Act, the amount of child support that would be required under the Child Support Standards Act, and the reasons why they have agreed to an amount other than the amount called for under the Child Support Standards Act.

       Either party, due to a change in circumstances, may make a modification to an order for child support.  Usually a change of circumstances is defined as a change in income of at least ten percent. 

       If the non-custodial parent makes an application for a downward modification due to less income, the court will be very conservative in changing the order.  Any voluntary reduction in income by the non-custodial parent will be frowned upon, resulting in the denial of the request to reduce the child support.  Please note that even a reduction in income due to a refusal of overtime will most likely result in the denial of approving a downward modification of an order for child support.

       Child support stops when a child reaches the age of 21 or is earlier emancipated. In New York, a child is emancipated when he or she marries, joins the armed services, living on his or her own and working full time.  The non-custodial parent must make an application for the termination of child support upon the emancipation of the child.

       A custodial parent can enforce child support payment in New York or any where in the United States.  If the non-custodial parent refuses to pay child support, a court order or judgment for support may be enforceable by means of a wage deduction.  The refusal of paying child support may also result in a lien being placed on the non-custodial parent’s property.  A party that refuses to pay child support may even be held in contempt and lose his or her driver’s license or be imprisoned. Child support payments may not be escaped by filing bankruptcy. 

       Once an order has been made for child support it is very difficult, if not impossible to change.  Although there is a thirty-day right to appeal a decision, the appeal is limited to the facts of the case.  Accordingly, if a party said something that was not in his or her best interest or didn’t say something that they should have, this cannot be corrected in the appeal. 

       Since an order for child support may be in effect for many years, not having the right assistance for a child support case can cost you many thousands of dollars.   Accordingly, the time to consult with an experienced attorney is before going to court.