New York Child Support Standards Act - Child Support Worksheet

NEW YORK CHILD SUPPORT STANDARDS ACT CHILD SUPPORT WORKSHEET I. (A) "Income" (i) Calculation of Income of The Non-Custodial Parent Gross (total) income as should have been or should be reported on "most recent" federal tax return (individual income only) $ _______ (for year ending December 31, 199_) Plus + Including (to the extent not reported on the income tax return): - Investment income $ _______ Less funds expended in connection with the investment < > $ _______ - Voluntarily deferred income or compensation; $ _______ Workers compensation; $ _______ Disability benefits; $ _______ Unemployment insurance benefits; $ _______ Social security benefits; $ _______ Veterans benefits; $ _______ Pensions and Retirement benefits; $ _______ Fellowships and stipends; $ _______ Annuity payments; $ _______ Plus + In the "exercise of discretion" the court may attribute or impute income from "any resources", including: -Meals $ _______ -Lodging $ _______ -Memberships $ _______ -Automobiles, and $ _______ -Other perquisites provided "as part of compensation for employment" $ _______ [to extent for personal use or directly or indirectly confers personal benefit] Benefits as part of employment compensation $ _______ Money, Goods and Services provided by relatives and friends $ _______ Amount based upon former resources or income if resources or income reduced to reduce or avoid child support obligation $ _______ Plus + To the extent not included in gross income, the following self-employment deductions: Appreciation deduction greater than calculated on a straight-line basis $ _______ Entertainment $ _______ Travel allowances deducted from business income to extent they reduce personal expenditures $ _______ TOTAL ADDITIONS $ _______ Deduct To the extent included in income, deduct from income prior to applying child support obligation, the following: Unreimbursed employee business expenses except to the extent said expenses reduce personal expenditures $ _______ Alimony or maintenance actually paid to a spouse who is not a party to the action, pursuant to a court order or validly executed written agreement $ _______ Child support actually paid pursuant to a 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 action $ _______ Alimony or maintenance actually paid or to be paid to a spouse who is a party to the action pursuant to an existing court order or contained in the order to be entered by the court, or pur- suant to a validly executed written agreement, provided the order or agreement provides for a specific adjustment, in accordance with the statute, in the amount of child support payable upon the termination of alimony or maintenance to such spouse; $ _______ Public assistance; $ _______ Supplemental security income; $ _______ New York City or Yonkers income or earnings taxes actually paid; and $ _______ Federal Insurance Contributions Act Insurance (FICA) actually paid $ _______ TOTAL DEDUCTIONS: $ _______ (ii) Calculation of Non-Custodial Parent's Gross (Total) Income Total Additions $ _______ Total Deductions $ _______ GROSS INCOME $ _______ (iii) Calculation of Income of Custodial Parent Gross (total) income as should have been or should be reported on "most recent" federal tax return (individual income only) $ _______ (for year ending December 31, 199_) Plus + Including (to the extent not reported on the income tax return): - Investment income $ _______ less funds expended in connection with the investment < > $ _______ - Voluntarily deferred income or compensation; $ _______ Workers compensation; $ _______ Disability benefits; $ _______ Unemployment insurance benefits; $ _______ Social security benefits; $ _______ Veterans benefits; $ _______ Pensions and Retirement benefits; $ _______ Fellowships and stipends; $ _______ Annuity payments; $ _______ Plus + In the "exercise of discretion" the court may attribute or impute income from "any resources", including: -Meals $ _______ -Lodging $ _______ -Memberships $ _______ -Automobiles, and $ _______ -Other perquisites provided "as part of compensation for employment" $ _______ [to extent for personal use or directly or indirectly confers personal benefit] Benefits as part of employment compensation $ _______ Money, Goods and Services provided by relatives and friends $ _______ Amount based upon former resources or income if resources or income reduced to reduce or avoid child support obligation $ _______ Plus + To the extent not included in gross income, the following self-employment deductions: Appreciation deduction greater than calculated on a straight-line basis $ _______ Entertainment $ _______ Travel allowances deducted from business income to extent they reduce personal expenditures $ _______ TOTAL ADDITIONS $ _______ Deduct To the extent included in income, deduct from income prior to applying child support obligation, the following: Unreimbursed employee business expenses except to the extent said expenses reduce personal expenditures $ _______ Alimony or maintenance actually paid to a spouse who is not a party to the action, pursuant to a court order or validly executed written agreement $ _______ Child support actually paid pursuant to a 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 action $ _______ Alimony or maintenance actually paid or to be paid to a spouse who is a party to the action pursuant to an existing court order or contained in the order to be entered by the court, or pur- suant to a validly executed written agreement, provided the order or agreement provides for a specific adjustment, in accordance with the statute, in the amount of child support payable upon the termination of alimony or maintenance to such spouse; $ _______ Public assistance; $ _______ Supplemental security income; $ _______ New York City or Yonkers income or earnings taxes actually paid; and $ _______ Federal Insurance Contributions Act Insurance (FICA) actually paid $ _______ TOTAL DEDUCTIONS: $ _______ (iv) Calculation of Custodial Parent's Gross (Total) Income Total Additions $ _______ Total Deductions $ _______ GROSS INCOME $ _______ (B) "Combined Parental Income Gross Income (Non-custodial Parent) [From I(A)(ii)] $ _______ Gross Income (Custodial Parent) [From I(A)(iv)] $ _______ COMBINED PARENTAL INCOME $ _______ (C) "Child Support Percentage" 17% - 1 child 25% - 2 children 29% - 3 children 31% - 4 children 35% - 5 or more children % (D) "Basic Child Support Obligation" Sum arrived at by (1) multiplying combined parental income, up to $ _______80,000 by appropriate "child support percentage" and pro-rating amount arrived at in the proportion each parent's income is to the "combined parental income" and (2) adding to this sum the amount arrived at by consideration of discretionary factors and/or child support percentage for "combined parental income" in excess of $ _______80,000, (3) except as increased by application of other payments. II. Application of Formula: (a) Combined Parental Income (up to $ _______80,000) [From I(B)] $ _______ (b) x Child Support Percentage [From I(C)] x = (c) Pro-rated in same proportion as each parent's income is to the "combined parental income" x % Equals amount to be paid by non-custodial parent = (d) Must then consider discretionary factors and/or the child support percentage for child support for combined parental income in excess of $ _______80,000 $ _______ III. Calculation of Minimum Payment Minimum "basic child support obligation" is $ _______25 per month, or the difference between the non-custodial parent's income and the "self-support reserve", whichever is greater Minimum "basic child support obligation" is $ _______50 per month if the annual amount of "basic child support obligation" would reduce the non-custodial parent's income below the "self- support reserve" but not below the poverty income guidelines for a single person. "Self-support Reserve" defined as poverty income guidelines amount for a single person as of March 1st of each year. (199_ amount is $ _______6,620.00 Multiplied by 135% x _____ 199_ Self-Support Reserve is $ _______8,937.00 (a) Non-custodial parent's income $ _______ (b) Less self-support reserve < > $ _______ Minimum "basic child support obligation" is $ _______25 per month or the difference between (a) and (b), whichever is greater Difference is $ _______ Minimum "basic child support obligation" is $ _______50 per month where (c) below $ _______ is greater than (d) below: (a) Non-custodial parent's income $ _______ (b) Less "basic child support obligation" < > (c) = $ _______ (d) Poverty income guidelines amount for a single person, as of March 1st (199_)< _____ > $ _______ Note: According to the April 1996 Child Support Standards Chart prepared by the New York State Department of Social Services, Office of Child Support enforcement, the poverty income guidelines amount for a single person as reported by the United States Department of Health and Human Services for 1995 was $ 7740.00 and the self-support reserve for 1995 was $ 10,449.00. The entire chart is reproduced in the November 1996 Cumulative Supplement to Volume 4 of Foster, Freed & Brandes, Law and The Family New York, Second Edition (Lawyers Cooperative Publishing) at page 522.