SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF
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Index/Docket No.:
Plaintiff,
CHILD SUPPORT
-- against -- WORKSHEET
Defendant
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Prepared by
This Worksheet is submitted by Plaintiff Defendant
(All numbers used in this worksheet are YEARLY figures. Convert weekly or monthly figures to
annualized numbers.)
STEP 1 MANDATORY PARENTAL INCOME (b)(5) FATHER MOTHER
1. Gross (total) income (as reported on most recent Federal tax return,
or as computed in accordance with Internal 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: (b)(5)(v).
14. Income voluntarily deferred: (b)(5)(iii)...............................................
A. TOTAL MANDATORY INCOME: .................................................
(Form UD-8 - Rev. 5/99)
Form reproduced by permission of Author: Steven L. Abel, Esq.
STEP 2 NON-MANDATORY PARENTAL INCOME
These items must be disclosed here. Their inclusion in the final calculations, however, is discretionary.
In contested cases, the Court determines whether or not they are included. In uncontested cases, the parents
and their attorneys or mediators must determine which should be included.
15. Income attributable to non-income producing assets: (b)(5)(iv)(A).............
16. Employment benefits that confer personal economic benefits: (b)(5)(iv)(B)
(Such as meals, lodging, memberships, automobiles, other)..................……
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: ………………………….
C. TOTAL INCOME (add Line A + Line B): ……………………………...
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)............................
D. TOTAL DEDUCTIONS: ........................................................................
Form reproduced by permission of Author: Steven L. Abel, Esq.
E. FATHER'S INCOME (Line C minus Line D): ............................... $
F. MOTHER'S INCOME (Line C minus Line D): .............................. $
STEP 4 (b)(4)
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 (insert in Line H):
For 1 child.............17% For 3 children.............29% For 5 or more children............35% (minimum)
For 2 children........25% For 4 children..................31%
H. COMBINED CHILD SUPPORT: .............................................................
STEP 6 (c)(2)
DIVIDE the noncustodial parent's amount on Line E or Line F:........................
by the amount of Line G:.....................................................................................
to obtain the percentage allocated
I. to the noncustodial parent: ............................................................................ %
STEP 7 (c)(2)
J. MULTIPLY line H by Line I: .........................................………………….
STEP 8 (c)(3)
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: ..............................................
L. ADD Line J and Line K: ...............................................................................
This is the amount of child support to be paid by the non-custodial 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
CHILD CARE EXPENSES
M. Cost of child care resulting from custodial parent's:
seeking work (c)(6)[discretionary] working attending elementary education
attending secondary education attending higher education
attending vocational training leading to employment: (c)(4) ........................
N. MULTIPLY Line M by Line I: .....................................................................
This is the amount the non-custodial parent must contribute to the custodial parent for child care.
Form reproduced by permission of Author: Steven L. Abel, Esq.
HEALTH EXPENSES (c)(5)
O. Reasonable future health care expenses not covered by insurance: ......…
P. MULTIPLY Line O by Line I: ......................................................................
This is the amount the non-custodial parent must contribute to the custodial parent for health care
or pay directly to the health care provider.
Q. EDUCATIONAL EXPENSE, if appropriate, see STEP 11(b) (c)(7) .........
STEP 10 LOW INCOME EXEMPTIONS (d)
R. INSERT amount of noncustodial parent's income from Line E or Line F:
S. ADD amounts on Line L, Line N, Line P and Line Q
(This total is "basic child support"): ...............................................................
T. SUBTRACT Line S from Line R: .................................................................
If Line T is more than the self-support reserve*, 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.
If Line T is less than the poverty level†, then
U. INSERT amount of non-custodial parent's income from Line E or Line F:
V. Self-support reserve: .....................................................................................
W. SUBTRACT Line V from Line U: .............................................................
If Line W is more than $300 per year, then 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.
If Line T is less than the self-support reserve* but more than the poverty level†, then
X. INSERT amount of noncustodial parent's income from Line E or Line F:
Y. Self-support reserve: ...................................................................................
*The self-support reserve. This figure changes on April 1 of each year. The current self-support reserve is 135% of the
office Federal poverty level for a single person household as promulgated by the U.S. Department of Health and Human
Services.
†The poverty level. This figure changes on April 1 of each year. The current Federal poverty level for a single person
household in any year is as promulgated by the U.S. Department of Health and Human Services.
Form reproduced by permission of Author: Steven L. Abel, Esq.
(Form UD-8 - Rev. 5/99)
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.
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.
(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.
(c) ADDITIONAL FACTORS (f)
The child support guidelines law lists 10 factors that should be considered in deciding on the
amount of child support for:
P combined incomes of more than $80,000 per year or
P to vary the numerical result of these steps because the result is “unjust or inappropriate”.
However, any court order deviating from the guidelines must set forth the amount of “basic child
support” (Line S) resulting from the Guidelines and the reason for the deviation.
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 non-custodial parent for whom the non-custodial parent
is providing support, but only (a) if Line 23 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.
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 the child support guidelines law, the amount
of “basic child support” (Line S) resulting from the Guidelines and the reason for any deviation.
Further, the Court must approve any deviation, and the court cannot approve agreements of less than
$300 per year. This minimum is not per child, meaning that the minimum for 3 children is $300 per
year, not $900 per year. In addition, the courts retain discretion over child support.
Plaintiff’‘s Signature
(The name signed must be printed beneath)
Subscribed and Sworn to
before me on
___________________
NOTARY PUBLIC
Form reproduced by permission of Author: Steven L. Abel, Esq.
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