Child Support Calculation Worksheet - New York

NEW YORK CHILD SUPPORT PREPARATION WORKSHEET

IMPORTANT FORM NOTICE

This worksheet is a calculation aid and should not be filed as a court form.

• For a covered Supreme Court divorce filing, use the current Child Support Worksheet, Form UD-8(3), revised March 1, 2026, and its Appendix G or the New York Courts calculator as instructed by that form.
• Family Court proceedings use their own petition, financial-disclosure, and court-specific forms. Form UD-8(3) is not a universal filing form for every child-support case.
• An unrepresented party must receive the Child Support Standards Chart before a non-temporary child-support order is entered under Domestic Relations Law § 240(1-b)(i) or Family Court Act § 413(1)(i).

The March 1, 2026 official Form UD-8(3) uses these current figures:

Recheck the official form and chart if calculating for a later effective period. Social Services Law § 111-i(2) updates the poverty and self-support figures annually and the combined-income amount every two years.

1. CASE AND CHILD INFORMATION

Child support under Domestic Relations Law § 240(1-b)(b)(2) and Family Court Act § 413(1)(b)(2) concerns an unemancipated child under age 21.

Number of children included: [____]

2. INCOME BEFORE STATUTORY DEDUCTIONS

Do not count an item twice. Domestic Relations Law § 240(1-b)(b)(5) and Family Court Act § 413(1)(b)(5) begin with federal-return gross income and then add listed income not already included.

2A. Court-attributed or imputed income

The court may attribute income from resources such as non-income-producing assets, employment perquisites or fringe benefits, and money, goods, or services from relatives or friends. It may impute former resources or income when a parent reduced resources or income to reduce or avoid support. Current law requires specific written findings for attributed or imputed income and states that incarceration is not voluntary unemployment.

2B. Self-employment add-backs

To the extent not already included, the statutes add back:

• depreciation exceeding straight-line depreciation used to determine business income or investment credits; and
• entertainment and travel allowances deducted from business income to the extent they reduce personal expenditures.

3. STATUTORY DEDUCTIONS

Use only amounts allowed by Domestic Relations Law § 240(1-b)(b)(5)(vii) or Family Court Act § 413(1)(b)(5)(vii), and retain the order, agreement, tax record, or expense proof supporting each figure.

4. INTERPARTY MAINTENANCE ADJUSTMENT

The current official Form UD-8(3) Appendix G adjusts the parties' incomes for guideline maintenance or maintenance in their agreement before computing child support. Use Form UD-8(2), Form UD-8(1), or the court calculator as applicable.

NCP pro rata percentage: NCP adjusted income ÷ combined adjusted income = [________]%

CP pro rata percentage: CP adjusted income ÷ combined adjusted income = [________]%

5. BASIC CHILD SUPPORT ON INCOME UP TO $193,000

5A. Select the statutory percentage

Applicable percentage: [________]%

5B. Calculate

NCP annual basic obligation before low-income adjustment and add-ons: $[________]

5C. Combined income above $193,000

When combined parental income exceeds $193,000, Domestic Relations Law § 240(1-b)(c)(3) and Family Court Act § 413(1)(c)(3) direct the court to determine support on excess income using the adjustment factors and/or the child-support percentage.

This requested excess-income amount is for the court to determine; do not automatically include it in the basic calculation.

6. LOW-INCOME CALCULATION

Use the current Form UD-8(3) Appendix G sequence.

Apply the correct branch

☐ Line 3 is less than $15,960. Enter an annual basic obligation of $300 ($25 per month), subject to the court's statutory authority to order a different amount if $300 is unjust or inappropriate. Under the current Appendix G, skip the add-on section.

☐ Line 3 is at least $15,960 but less than $21,546. Calculate NCP income minus the $21,546 self-support reserve: $[________]. The annual basic obligation is the greater of that difference or $600 ($50 per month): $[________]. The court has discretion whether to award add-ons.

☐ Line 3 is at least $21,546. No low-income adjustment applies. Carry forward the Section 5B amount: $[________].

Annual basic obligation after low-income adjustment: $[________]

7. ADD-ON EXPENSES

7A. Mandatory child care

Reasonable child-care expenses incurred because the custodial parent is working or receiving elementary, secondary, higher, or vocational education that the court determines will lead to employment are prorated by income.

7B. Health insurance and unreimbursed health care

7C. Discretionary expenses

The court may apportion reasonable child care incurred while the custodial parent seeks work. The court may also award post-secondary, private, special, or enriched educational expenses when it determines such an award is appropriate under the statutory circumstances and the child's best interests.

8. ADJUSTMENT FACTORS

Use these factors both for a requested adjustment from the calculated obligation and for the court's treatment of income above $193,000:

☐ Financial resources of both parents and the child

☐ Physical and emotional health of the child and the child's special needs and aptitudes

☐ Standard of living the child would have enjoyed had the marriage or household not dissolved

☐ Tax consequences to the parties

☐ Parents' nonmonetary contributions to the child's care and well-being

☐ Educational needs of either parent

☐ One parent's gross income is substantially less than the other's

☐ Qualifying needs of the NCP's other children whose support was not deducted, considering the resources available to those children

☐ If the child is not on public assistance, extraordinary visitation expenses or extended-visitation expenses that substantially reduce the CP's expenses

☐ Other relevant factor: [________________________________]

Requested adjustment and reason: [________________________________]

9. PREPARATION TOTAL

Potential court-determined amount on income above $193,000: $[________]

Potential discretionary child-care or education amount: $[________]

10. DOCUMENT CHECKLIST

☐ Most recent federal and state income-tax returns

☐ Recent pay statements and employer income statement

☐ Proof of benefits, deferred compensation, pensions, and other income

☐ Business records and support for claimed business expenses

☐ Maintenance order/agreement and proof of payment

☐ Other-child support order/agreement and proof of actual payment

☐ Proof of FICA and New York City/Yonkers taxes actually paid

☐ Child-care invoices and explanation of work/education/job-search relationship

☐ Health-plan documents showing the child-attributable premium and unreimbursed expenses

☐ Documents supporting any attributed income or adjustment factor

☐ Current Child Support Standards Chart and court-required form

11. PREPARER AFFIRMATION

Use the current court form's own affirmation for filing. For this preparation worksheet only:

I affirm under the penalties of perjury under the laws of New York that I have reviewed the entries above and that they are true to the best of my knowledge, except as to matters stated on information and belief, which I believe to be true. I understand that this preparation worksheet is not the official filing form.

Signature: ___________________________________

Printed name and role: [________________________________]

Date: [__/__/____]

SOURCES AND REFERENCES

• Domestic Relations Law § 240
• Family Court Act § 413
• Social Services Law § 111-i
• New York Courts Form UD-8(3), revised March 1, 2026
• New York Courts — Maintenance and Child Support Tools
• New York Courts — Family Court child-support information
• OTDA Form LDSS-4515 — Child Support Standards Chart

Official statutes and the March 1, 2026 court worksheet checked August 11, 2026.