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Child support recalculation – How to calculate FICA deductions on an income cap?

Q: I am recalculating child support (done every 3 years averaging income.) My agreement reads that “recalculation shall be based upon Husband’s income only, up to $200K.” In 2 of the past 3 years his income exceeded $200K ($253K and $203K respectively.) FICA deductions need to be considered in calculating his AGI. Am I correct in determining the rate at which FICA was calculated on his total gross income ($253K and $203K) and proportionally deduct the same percentage from $200K? This seems like the logical way to calculate.

He lives in Florida, we were divorced and I reside in NY with our 2 children. Thank you for your assistance.

A: David’s Answer: No – to arrive at “adjusted gross income” for calculation purposes, one starts with gross, subtracts out FICA, and then runs the percentage (17%, 25%, etc) from there. Hopefully your agreement also specifies whether the “income up to $200” is gross v. “adjusted gross.” Schedule a consult with a Westchester Child Support attorney for a full assessment

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