New York Child Support Guidelines: CSSA Formula, Worksheets, and Deviation Rules

New York child support isn't negotiable in the way most people assume. The Child Support Standards Act (CSSA) sets a specific formula that applies to every divorce involving minor children, and the Supreme Court will not approve your uncontested divorce packet unless the numbers on your Child Support Worksheet (Form UD-8(3)) match the statutory guidelines — or you've properly documented why you're deviating.

The CSSA Formula

The calculation follows a fixed sequence. Get the order wrong and your worksheet will be rejected.

Step 1: Determine each parent's gross income. This includes salary, wages, commissions, bonuses, self-employment income, investment income, workers' compensation, disability benefits, unemployment insurance, Social Security, pensions, and fellowships. It does not include public assistance (TANF), SSI, or food stamps.

Step 2: Calculate adjusted gross income. Subtract FICA taxes (Social Security and Medicare), New York City or Yonkers income tax (if applicable), and any maintenance paid to a spouse from a prior marriage.

Step 3: Combine both parents' adjusted incomes. Add them together. The statutory child support percentage applies to the combined income up to the income cap.

Step 4: Apply the CSSA percentage. The percentage depends on the number of children:

Step 5: Prorate between parents. The total support obligation is split in proportion to each parent's share of the combined income. If one parent earns 60% of the combined income, they pay 60% of the child support obligation.

Example

Parent A earns $90,000 adjusted. Parent B earns $60,000 adjusted. Two children.

• Combined income: $150,000 (under the $193,000 cap)
• CSSA percentage: 25%
• Total obligation: $150,000 × 25% = $37,500/year
• Parent A's share: 60% × $37,500 = $22,500/year ($1,875/month)
• Parent B's share: 40% × $37,500 = $15,000/year ($1,250/month)

The non-custodial parent pays their share to the custodial parent. In shared custody arrangements, the calculation is more nuanced.

The 2026 Income Cap

The CSSA formula applies to combined parental income up to $193,000 (adjusted March 1, 2026, based on CPI-U). For combined income above the cap, the court has discretion — it can apply the same percentage, a different percentage, or a fixed dollar amount based on the children's needs and the parents' financial circumstances.

The Self-Support Reserve

A child support order cannot reduce the paying parent's income below the self-support reserve of $21,546 (2026 figure). If applying the full CSSA formula would push the payor below this threshold, the court reduces the support order accordingly. If the payor's income is below the federal poverty level of $15,960, the minimum order is typically $25/month.

When You Can Deviate from the Guidelines

New York allows parents to agree on child support amounts that differ from the CSSA formula, but only if both the agreement and the worksheet explicitly state:

1. The guideline amount (what the CSSA formula produces)
2. The agreed-upon amount
3. The specific reasons for deviating

Acceptable reasons for deviation include:

• Extraordinary expenses for the children (private school, special needs, medical)
• One parent's substantially higher standard of living
• The child's own income or assets
• Non-monetary contributions by either parent (housing, transportation)
• Tax consequences

If your agreement simply states "child support shall be $1,500/month" without referencing the guideline amount and explaining the deviation, the clerk will reject the packet.

Add-On Expenses

Beyond the basic CSSA obligation, New York requires parents to split three categories of additional expenses pro rata:

• Child care costs related to the custodial parent's employment or education
• Health insurance premiums for the children (including unreimbursed medical expenses over $250 per child per year)
• Educational expenses when appropriate (typically private school or college)

These add-ons are separate from the base support amount and must be addressed in both the agreement and the worksheet.

Filing the Worksheet

Form UD-8(3) walks through the CSSA calculation step by step. Every line must match the terms in your separation agreement or stipulation. The judge reviews both documents side by side — any inconsistency triggers rejection.

The New York Divorce Filing Process Guide includes a child support calculation walkthrough with the current statutory caps and a line-by-line worksheet cross-check to prevent the math errors that cause most clerk rejections.

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