Co-Parenting Expense Rules in New York (2026)

How New York Handles Shared Child Expenses

New York uses the Child Support Standards Act (CSSA), codified in Domestic Relations Law Section 240(1-b), to determine how parents share child-related costs after separation or divorce. The CSSA has been the governing framework since 1989, and it takes a fundamentally different approach than many other states: instead of a complex formula with dozens of inputs, New York applies a flat percentage to combined parental income.

The system works in two layers. The first layer is basic child support — a percentage of combined parental income paid by the non-custodial parent. The second layer is add-on expenses — specific categories of costs (childcare, health care, education) that courts can order parents to share on top of basic support. Understanding which expenses fall into which layer determines whether you can ask your co-parent to split a cost or whether it is already baked into the basic support number.

What CSSA Basic Support Covers

The CSSA percentage is applied to combined parental income based on the number of children:

These percentages are applied to the first $163,000 of combined parental income (the 2024 cap, adjusted annually for inflation by the New York State Office of Temporary and Disability Assistance). The non-custodial parent then pays their pro rata share of the resulting CSSA amount — meaning their percentage of combined income determines how much of that total they owe.

Basic support covers the child's ordinary day-to-day living expenses: food, clothing, shelter, routine transportation, and basic entertainment. If you are buying groceries, everyday clothes, or school supplies for your child during your parenting time, those costs are generally considered covered by the basic CSSA amount.

One important detail: "income" under the CSSA means gross income minus FICA taxes and New York City or Yonkers income tax (if applicable). It does not subtract federal or state income taxes. This is defined in DRL Section 240(1-b)(5)(c), and it is a frequent source of confusion because the CSSA income figure is typically higher than what parents think of as their take-home pay.

Add-On Expenses in New York

On top of the CSSA basic support, New York courts can order parents to share three specific categories of additional expenses. These add-ons are prorated by each parent's share of combined income — the same pro rata split used for basic support.

Child Care Expenses

Under DRL Section 240(1-b)(4), courts must add reasonable child care expenses to the basic support obligation when those expenses are incurred because the custodial parent is working, attending school, or participating in vocational training. This covers daycare, after-school programs, nanny costs, and summer child care arrangements that are necessary for the custodial parent's employment or education.

The key word is "necessary." If the custodial parent enrolls the child in an expensive nanny-share arrangement when affordable daycare is available, a court may limit the add-on to the cost of reasonable alternatives. Courts look at what is appropriate given the family's financial circumstances.

Health Care Expenses

DRL Section 240(1-b)(4) also requires courts to add health-related costs. This includes two components:

• Health insurance premiums for the child — the court typically orders the parent with access to more affordable group coverage (usually through an employer) to maintain the policy, and both parents share the cost of the child's portion of the premium
• Unreimbursed medical, dental, optical, and pharmaceutical expenses — co-pays, deductibles, orthodontics, eyeglasses, therapy, prescription medications, and any health care costs not covered by insurance

Both parents share these costs in proportion to their incomes. Courts generally expect parents to maintain health insurance for their children, and failure to do so can result in the uninsured parent being held responsible for a larger share of out-of-pocket medical costs.

Educational Expenses

The third add-on category is educational expenses, but this one operates differently. Under DRL Section 240(1-b)(6), educational expenses are discretionary — courts may order parents to share them, but are not required to. This category includes:

• Private school tuition
• Tutoring and academic support programs
• Special education costs beyond what the public school district provides
• Educational testing and evaluation fees

Courts consider several factors when deciding whether to add educational expenses: whether the child was already attending private school before the separation, whether the child has special needs that public schools cannot adequately address, and whether the expense is reasonable given both parents' financial resources.

The Income Cap and High-Income Cases

The CSSA percentages apply automatically to the first $163,000 of combined parental income (the 2024 statutory cap). For income above that cap, courts have discretion under what practitioners call the "paragraph (f) factors" — DRL Section 240(1-b)(3)(f).

When combined income exceeds the cap, the court can either apply the same CSSA percentage to the income above $163,000, apply a different percentage, or set a fixed amount. The court makes this determination by considering:

• Financial resources of each parent and the child
• Physical and emotional health of the child, including special medical or educational needs
• Standard of living the child would have enjoyed had the parents remained together
• Tax consequences of the child support order to each parent
• Non-monetary contributions each parent makes to the child's care and welfare
• Educational needs of either parent (if pursuing training to improve earning capacity)
• Substantial difference in gross incomes between the parents
• Needs of other children the non-custodial parent supports
• Any other factor the court determines is relevant to achieving a just result

In practice, most New York courts apply the CSSA percentage to at least some of the income above the cap, especially when the parents' combined income is not dramatically above the threshold. The further above the cap the income goes, the more discretion courts exercise.

Extracurricular Activities in New York

Extracurriculars occupy a gray area under New York law. They are not automatically included in add-on calculations, and the CSSA does not list them as a separate add-on category. However, courts can include extracurricular costs as part of the child support order, and they do so with increasing frequency.

The standard courts apply is the "lifestyle of the child" test — what activities and opportunities would the child have enjoyed had the parents remained together? If the child was enrolled in travel soccer, piano lessons, and summer camp before the separation, courts are more likely to order both parents to continue sharing those costs.

Summer camp is a particularly common battleground in New York custody cases. Courts in New York routinely treat summer camp as a child care expense (rather than an extracurricular) when it serves a child care function — keeping the child supervised while both parents work during summer months. When camp is categorized as child care, it becomes a mandatory add-on rather than a discretionary one.

For purely enrichment-based extracurriculars (competitive sports, music conservatory programs, elite training), courts weigh the cost against the family's resources. A court is unlikely to order a parent earning $60,000 to share the cost of a $15,000 summer sports academy, but may well order a parent earning $250,000 to contribute to a $3,000 community sports league.

One practical note: unlike mandatory add-ons, extracurricular expense orders typically require the requesting parent to demonstrate that the activity is in the child's best interest and that the cost is reasonable. Getting written agreement from your co-parent before enrolling your child in a new activity — even a brief text message — creates a record that significantly strengthens your position if the expense is disputed later.

Practical Calculation Example

Here is a step-by-step example for one child using the CSSA formula:

Income:

• Parent A (non-custodial): $100,000/year gross income
• Parent B (custodial): $63,000/year gross income
• Combined parental income: $163,000 (at the 2024 cap)

Pro rata shares:

• Parent A: $100,000 / $163,000 = 61.3%
• Parent B: $63,000 / $163,000 = 38.7%

CSSA basic support (1 child):

• 17% of $163,000 = $27,710/year = $2,309/month
• Parent A's obligation: $2,309 × 61.3% = $1,415/month

Add-on expenses:

• Child care (after-school program): $800/month
• Health insurance (child's share of premium): $200/month
• Total add-ons: $1,000/month

Parent A's add-on share: $1,000 × 61.3% = $613/month

In this scenario, Parent A's total monthly child support obligation is $2,028 — $1,415 in basic CSSA support plus $613 in add-on expenses. Note that Parent B also contributes their share of the CSSA amount and add-ons, but because Parent B is the custodial parent, their contribution is made directly through the costs of housing and caring for the child day-to-day.

Modification and Enforcement

New York provides three specific grounds for modifying an existing child support order under DRL Section 236(B)(9)(b) and Family Court Act Section 451:

1. Income change of 15% or more — If either parent's gross income has increased or decreased by 15% or more since the order was issued or last modified, that parent can petition for a modification
2. Three years have passed — Either parent can request a review and modification if at least three years have elapsed since the order was entered or last modified, regardless of whether income has changed
3. Substantial change in circumstances — A catch-all ground covering situations like job loss, disability, remarriage with new dependents, a child developing special needs, or a significant change in the parenting time arrangement

To request a modification, you file a petition in the Family Court (handled by a Support Magistrate) or, if your divorce was handled in Supreme Court, you can file a motion there. Family Court is generally faster and less expensive, and you do not need an attorney to file — though having one helps.

For enforcement, if your co-parent is not paying their court-ordered support, New York has aggressive collection tools: income execution (automatic wage deduction), interception of tax refunds, suspension of driver's licenses and professional licenses, and in extreme cases, contempt of court with potential jail time. The Support Collection Unit (SCU) in your county can assist with enforcement at no cost.

NYC vs. Rest of State

While the CSSA formula is the same statewide, the practical reality of co-parenting expenses differs significantly between New York City and the rest of the state.

Child care costs: Full-time childcare in Manhattan or Brooklyn commonly runs $2,000 to $3,500 per month per child. In the Hudson Valley or Western New York, comparable care may cost $800 to $1,500 per month. Because childcare is a mandatory add-on, these regional cost differences have a major impact on the total support obligation. A parent in NYC paying $3,000/month for daycare faces a dramatically different add-on calculation than a parent in Syracuse paying $1,100/month.

Private school: In NYC, private school tuition for K-12 ranges from $30,000 to $60,000 per year. Courts in the five boroughs regularly encounter private school expense disputes because a substantial percentage of NYC families use private schools. Upstate, private school is less common and significantly cheaper ($8,000 to $20,000/year), so courts encounter these disputes less frequently.

Housing costs: While housing is technically covered by basic CSSA support, the extreme cost of living in NYC means the basic support amount often does not stretch as far. This is one reason NYC courts are more likely to exercise discretion in applying the CSSA percentage to income above the $163,000 cap — the cost of maintaining a household suitable for children in the city often requires it.

Extracurriculars: NYC offers a wider range of expensive enrichment options (specialized sports academies, performing arts programs, test prep), which means extracurricular expense disputes tend to involve higher dollar amounts. Courts in NYC are generally more accustomed to ordering parents to share extracurricular costs, particularly for activities the child was already engaged in before the separation.

Key Statutes and Resources

• Domestic Relations Law Section 240 — Primary child support statute, including CSSA formula and add-on provisions
• Family Court Act Article 4 (Sections 411-475) — Family Court support proceedings, enforcement, and modification
• DRL Section 240(1-b)(3) — CSSA percentages and income cap provisions
• NY Courts Self-Help: Child Support — Free forms, guides, and resources from the New York court system
• Child Support Standards Chart — Current income cap and CSSA percentage table
• Office of Temporary and Disability Assistance (OTDA) — State agency overseeing child support enforcement and income cap adjustments