Lawyers Manual - Unified Court System

Victim Who Needs Child Support 153
depending on the number of children to be supported. Rules for deviating upward
or downward from this amount are also provided.
After the court determines the income of each parent and applies certain
deductions, the incomes are combined and multiplied by the percentages set
forth in the CSSA. This amount is then divided between the parents in the same
proportion as each parent’s income is to the combined parental income. In
addition to this amount, the court must pro-rate the cost of reasonable medical
and child care expenses, and can order payment of a portion of educational
expenses and certain other child care expenses provided they meet the criteria
provided in the statute. The amount indicated by the formula, increased by any
medical, child care and education expenses, is the “basic child support obligation.”
This amount must be ordered unless the court finds that the noncustodial
parent’s share is unjust or inappropriate and increases or decreases the amount
based upon consideration of the ten factors enumerated in the statute. The
factors considered by the court and the reasons for the level of support ordered
must be set forth in a written order — a requirement that may not be waived by
either party or by counsel.
No distinction is made between orders made on behalf of marital children
and those made on behalf of non-marital children. The law applies to children
who receive public assistance. It applies to parents with little or no income,
although provisions are made to limit the amount under certain circumstances.
It applies to parents with high incomes. It applies to orders entered pursuant to
agreements or stipulations.
How Parental Income Is Determined
All Income from All Sources
Although the definition of income in the CSSA is lengthy and appears
complicated, it can be stated very simply: all income from all sources, whether
actual or imputed. The last income tax form that was filed is only a starting
point — it isn’t the end of the trail. Pension deductions and income that is
voluntarily deferred — such as credit union savings accounts and any type of
tax-deferred annuity — are included in income. If the noncustodial parent is
self-employed or works in a partnership, look for deferred compensation, i.e.,
compensation that may be paid in a later year for work performed this year, and
request the court to impute the income to the current year.
Income from Public and Private Benefits
Income derived from the following public benefits is included in income:
workers’ compensation, private and governmental disability benefits, unemployment