SUPREME COURT OF THE STATE OF
NEW YORK
1 COUNTY OF _______________
-----------------------------------------------------------X
2
3 Index/Docket No.:
Plaintiff,
CHILD
SUPPORT
-- against --
WORKSHEET
4
Defendant
-----------------------------------------------------------X
5 Prepared by
6 This Worksheet is
submitted by Plaintiff Defendant
(All numbers used in this worksheet are YEARLY
figures. Convert weekly or monthly figures to annualized
numbers.)
5
STEP 1
MANDATORY PARENTAL INCOME
Father Mother
1. Gross (total) income (as reported on most recent
Federal tax
return, accordance with Internal or as computed in
Revenue Code
and regulations) [(b)(5)(i)]:
________ ________
The following items MUST be added if not already
included in Line 1:
2. Investment income
[(b)(5)(ii)]: ________
________
3. Workers' compensation [(b)(5)(iii)(A)]: ________
________
4. Disability benefits [(b)(5)(iii)(B)]: ________
________
5. Unemployment insurance benefits [(b)(5)(iii)(C)]:
________ ________
6. Social Security benefits [(b)(5)(iii)(D)]:
________ ________
7. Veterans' benefits [(b)(5)(iii)(E)]: ________
________
8. Pension/retirement income [(b)(5)(iii)(F)]:
________ ________
9. Fellowships and stipends [(b)(5)(iii)(G)]: ________
________
10. Annuity payments [(b)(5)(iii)(H)]:
________ ________
11. If self-employed, depreciation greater than
straight-line depreciation
used in determining business income or investment
credit: (b)(5)(vi)(A)]: ________
________
12. If self-employed, entertainment and travel
allowances deducted from
business income to the extent the allowances reduce
personal
expenditures [(b)(5)(vi)(B)]: ________
________
13. Former income voluntarily reduced to avoid child
support : ________
________
14. Income voluntarily deferred
[(b)(5)(iii)]:
________ ________
A. TOTAL MANDATORY INCOME:
________ ________
6
STEP 2
NON-MANDATORY PARENTAL
INCOME
15. Income attributable to non-income producing
assets [(b)(5)(iv)(A)]: ________ _______
16. Employment benefits that confer personal economic
benefits
(such as meals, lodging, memberships, autos, etc.)
[(b)(5)(iv)(B)]: ________ ________
17. Fringe benefits of employment [(b)(5)(iv)(C)]:
________ ________
18. Money, goods and services provided by relatives
and
friends: (b)(5)(iv)(D)]:
________ ________
B. TOTAL NON-MANDATORY INCOME:
________ ________
7
C. TOTAL INCOME (add Line A + Line
B): ======= =======
8
STEP 3 DEDUCTIONS
19. Expenses of investment income listed
on line 2 [(b)(5)(ii)]: ________ ________
20. Unreimbursed business expenses that do not reduce
personal
expenditures [(b)(5)(vii)(A)]:
________ ________
21. Alimony or maintenance actually paid to
a former spouse: [(b)(5)(vii)(B)]:
________ ________
22. Alimony or maintenance paid to the other parent
but only
if child support will increase when alimony stops
[(b)(5)(vii)(C)]:
________ ________
23. Child support actually paid to other children the
parent
is legally obligated to support [(b)(5)(vii)(D)]: ________
________
24. Public assistance [(b)(5)(vii)(E)]:
________ ________
25. Supplemental security income [(b)(5)(vii)(F)]:
________ ________
26. New York City or Yonkers income or earnings taxes
actually paid
[(b)(5)(vii)(G)]:
________ ________
27. Social Security taxes (FICA) actually paid
[(b)(5)(vii)(H)]: ________ ________
9
D. TOTAL DEDUCTIONS:
________ ________
10
E. FATHER'S INCOME (Line C minus Line
D): ________
11
F. MOTHER'S INCOME (Line C minus Line
D): ________
STEP 4 [(b)(4)]
12
G. COMBINED PARENTAL INCOME (Line E + Line F):
========
STEP 5 [(b)(3) and (c)(2)]
MULTIPLY Line G (up to $80,000) by the proper
percentage (17% for 1 child, 25% for 2 children, 29% for
3 children, 31% for 4 children, or 35% (minimum) for 5
or more children) and insert in Line H.
13
H. COMBINED CHILD SUPPORT: . . . . . .
. ========
14
STEP 6 [(c)(2)]
I.
DIVIDE the noncustodial parent's
amount on Line E or Line F: ________ by the amount of
Line G ________ to obtain the percentage allocated
to the noncustodial parent : ______%
STEP 7 [(c)(2)]
15
J. MULTIPLY line H by Line I: ________
STEP 8 [(c)(3)]
16
K. DECIDE the amount of child support to be paid on any
combined parental income exceeding $80,000 per year
using the percentages in STEP 5 or the factors in STEP
11-C or both: ________
17
L. ADD Line J and Line K: ________
This is the amount of child support to be
paid by the noncustodial parent to the custodial parent
for all costs of the children, except
for child care expenses, health care expenses,
and college, post- secondary, private, special or
enriched education.
STEP 9 SPECIAL
NUMERICAL FACTORS
18
CHILD CARE EXPENSES
M. Cost of child care resulting from
custodial parent's: __working; attending
elementary education; attending secondary education;
attending higher education; __attending vocational
training leading to employment: [(c)(4)] seeking work
[(c)(6)]: ________
19
N. MULTIPLY Line M by Line I: ________
This is the amount the noncustodial parent must
contribute to the custodial parent for child care.
HEALTH EXPENSES [(c)(5)]
20
O. Reasonable future health care expenses not covered by
insurance: ________
21
P. MULTIPLY Line O by Line I: ________
This is the amount the noncustodial parent
must contribute to the custodial parent for health care
or pay directly to the health care provider.
22
Q. EDUCATIONAL EXPENSE
If appropriate, see STEP 11(b) [(c)(7)] ________
23
STEP 10
LOW INCOME EXEMPTIONS [(d)]
R. Insert amount of noncustodial parent's
income from Line E or Line F: ________
S. Add amounts on Lines L, N, P and Q
(This total is "basic child support"): ________
T. SUBTRACT Line S from Line R:
=======
If Line T is more than the self-support reserve for
this current year, then the low income exemptions do not
apply and child support remains as determined in STEPS 8
and 9. If so, go to STEP 11. The self-support reserve is
135% of the official Federal poverty level for a single
person household as promulgated by the U.S. Dept. of
Health and Human Services and modified on April 1st of
each year.
If Line T is less than the Federal poverty level for
this current year, then complete Lines U, V and W.
24
U. Insert amount of non-custodial parent's
income from Line E or Line F:
________
25
V. Self-support reserve ________
26
W. Subtract Line V from Line U: =======
If Line W is more than $300 per year, the Line W is
the amount of basic child support. If Line W is less
than $300 per year, then basic child support must be a
minimum of $300 per year. The defendant may attempt to
show that he/she cannot pay this minimum amount.
If Line T is greater than Federal poverty level for
1997, but is less than the self-support reserve, then
complete Lines X, Y and Z.
27
X. Insert amount of noncustodial parent's income from
Line E or Line F: ________
28
Y. Self-support reserve: ________
29
Z. SUBTRACT Line Y from Line X: =======
If Line Z is more than $600 per year, then Line Z is
the amount of basic child support. If Line Z is less
than $600 per year, then basic child support must be a
minimum of $600 per year. The defendant may attempt to
show that he/she cannot pay the minimum amount.
30
STEP 11
NON-NUMERICAL FACTORS
(a) NON-RECURRING INCOME [(e)]
A portion of non-recurring income, such as life
insurance proceeds, gifts and inheritances or lottery
winnings, may be allocated to child support. The law
does not mention a specific percentage for such
non-recurring income. Such support is not modified by
the low income exemptions. Enter any relevant
information:
(b) EDUCATIONAL EXPENSES [(c)(7)]
New York's child support law does not contain a
specific percentage method to determine how parents
should share the cost of education of their children.
Traditionally, the courts have considered both parents'
complete financial circumstances in deciding who pays
how much. The most important elements of financial
circumstances are income, reasonable expenses, and
financial resources such as savings and investments.
Enter any relevant information:
(c) ADDITIONAL FACTORS [(f)]
Section 240(1-b) of the Domestic Relations Law lists
10 factors that should be considered in deciding on the
amount of child support for (i) combined incomes of more
than $80,000 per year or (ii) to vary the numerical
result of these steps because the result is "unjust or
inappropriate."
These factors are:
1. The financial resources of the parents and the
child.
2. The physical and emotional health of the child and
his/her special needs and aptitudes.
3. The standard of living the child would have
enjoyed if the marriage or household was not dissolved.
4. The tax consequences to the parents.
5. The non-monetary contributions the parents will
make toward the care and well-being of the child.
6. The educational needs of the parents.
7. The fact that the gross income of one parent is
substantially less than the gross income of the other
parent.
8. The needs of the other children of the
noncustodial parent for whom the noncustodial parent is
providing support, but only (a) if Line 22 is not
deducted; (b) after considering the financial resources
of any other person obligated to support the other
children; and (c) if the resources available to support
the other children are less then the resources available
to support the children involved in this matter.
9. If a child is not on public assistance, the amount
of extraordinary costs of visitation (such as
out-of-state travel) or extended visits (other than the
usual two to four week summer visits), but only if the
custodial parent's expenses are substantially reduced by
the visitation involved.
10. Any other factor the court decides is relevant.
Enter any relevant information:
NON-JUDICIAL DETERMINATION OF CHILD SUPPORT
[(h)]
Outside of court, parents are free to agree
to any amount of support, so long as they sign
a statement that they have been advised of the
provisions of Section 240(1-b) of the Domestic
Relations Law. However, the court cannot approve
agreements of less than $300 per year. This
minimum is not per child, meaning that the minimum for
three (3) children is $300 per year, not $900 per year.
In addition, the courts retain discretion over awards of
child support.