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Module 1: Overview of NYS CSE Program

Support Establishment: Calculating a Child Support Obligation

Calculation Guideline 1 of 3: Income and Allowable Deductions

This table outlines the standard guideline that the court uses to define income sources and allowable deductions.
Income Allowable deductions
Income means, but is not limited to, the sum of the following resources:
  • Gross (total) income as reported in the most recent federal income tax return
  • Investment income
  • Income or compensation voluntarily deferred
  • Income received from:
    • Worker's compensation
    • Disability benefits
    • Pensions and retirement benefits
    • Fellowships and stipends
    • Annuity payments
    • Unemployment insurance benefits
    • Social Security benefits
    • Veteran's benefits
  • Imputed income based such as fringe benefits and gifts
  • Imputed income based on the parties' ability to earn income

Note: TANF and Safety Net Payments are not counted as income.

Allowable deductions include:
  • FICA
  • New York City or Yonkers tax
  • Court ordered alimony or child support that has been paid
  • Unreimbursed business expenses