Lawyers Manual - Unified Court System

156 Judy Reichler
Alimony Paid to Another Spouse
Income may be reduced for maintenance, or spousal support, actually paid,
pursuant to a court order or written agreement, to a spouse who is not a party to
the action. There must be proof that the payments are actually being paid. Mere
allegations, or even several receipts, will not suffice.
Alimony Paid to Spouse in the Current Action
The third deduction is somewhat more complicated. It instructs the court to
deduct maintenance, or spousal support, actually paid or to be paid to a spouse
who is a party to the action, but only if the order or agreement provides for a
specific adjustment in the amount of child support that will be paid when
maintenance payments terminate.
Child Support Paid to Another Child
The court must deduct from a parent’s income child support actually paid,
pursuant to court order or written agreement, on behalf of a child whom the
parent has a legal duty to support and who is not subject to the action.
Care also must be taken to assure that the obligor has not colluded with the
mother of another child for the purpose of getting an amount deducted from his
income in your case. Look to see when the agreement or order was made. If the
amount was established after your client obtained a temporary order or already
had an order in place, it may be assumed that the deduction was already obtained
in that case and a double deduction should not be allowed.
FICA and Municipal Income Taxes
The last two permissible deductions are somewhat self-explanatory, but also
have pitfalls: New York City or Yonkers income or earnings taxes actually paid
and FICA (Social Security and Medicare) taxes actually paid.
The Child Support Percentages
Once combined parental income is determined, it is multiplied by the
following percentages:
17% for one child
25% for two children
29% for three children
31% for four children
no less than 35% for five or more children
While all income is available for a determination of child support, the law
treats combined income in excess of $80,000 differently from income below