NEW YORK CHILD SUPPORT STANDARDS ACT

CHILD SUPPORT CALCULATION 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, 20__)

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 $ _______130,000 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 $ _______130,000, (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 $ _______130,000 $ _______

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. (20__ amount is $ _______.00

Multiplied by 135% x _____
20__ Self-Support Reserve is $ _______

(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 (20__)

$ _______


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