If you pay or receive child support in New York, income shapes how courts calculate support. Many people think income only means a paycheck, but state law defines it much more broadly. Knowing what counts can help you better understand how child support amounts take shape.
Wages and salary income
Courts begin with statutory income, which often comes from your most recent federal tax return and related records. This typically includes wages, salary, overtime, tips, and bonuses. Regular bonuses or incentive pay often count because courts focus on consistent earning patterns rather than one-time fluctuations, and they apply specific deductions allowed by law after identifying income.
Self-employment and business income
Self-employment income also counts, but courts examine it carefully. Judges review gross receipts and subtract reasonable, documented business expenses, while ignoring personal expenses labeled as business costs. Income does not disappear simply because it moves through a company, and courts look at what money remains available for child support.
Investment and passive income
Investment and passive income affect child support calculations as well. Dividends, interest, rental income, trust distributions, and capital gains may count as income even when you do not actively work for them. Courts often include rental income after deducting legitimate expenses when the asset produces regular earnings.
Benefits and other sources of income
Many cash benefits count as income for child support purposes, including unemployment benefits, workers’ compensation, disability payments, pensions, and retirement income. Social Security benefits tied to a parent’s earnings may also factor into the calculation, while some programs, such as Public Assistance or Supplemental Security Income, receive different treatment under the law.
Accurate income disclosure helps ensure child support reflects real financial ability. Courts expect honest and complete reporting from both parents, and judges may assign income based on earning capacity or resources when information appears incomplete. Understanding what income counts explains why child support amounts sometimes differ from expectations.