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.