New York is one of the more complex states for divorce finances — not because the rules are unusual, but because the system gives judges significant discretion, and the financial stakes in many New York cases are high. The state uses a formula for spousal maintenance and child support, but that formula is a starting point rather than a final answer. If you're going through a divorce in New York, knowing how the system generally works puts you in a better position before your first conversation with an attorney.
This page covers how New York generally handles property division, spousal maintenance, child support, and retirement accounts. For deeper reading on any topic, the links throughout lead to full guides.
- New York's equitable distribution system and the 14 factors courts weigh
- How the spousal maintenance formula works — and the 2026 income cap update
- Child support under the CSSA formula, including the March 2026 cap increase
- What happens to retirement accounts and pensions, including the Majauskas formula
- A free calculator to estimate your numbers
Property Division: 14 Factors, No Automatic Formula
New York is an equitable distribution state under Domestic Relations Law § 236(B)(5)(d). Courts divide marital property fairly — not necessarily equally — based on 14 statutory factors. There is no formula for property division in New York. The outcome depends on the specific facts of the marriage and how a judge weighs those factors.
Marital property includes all assets and debts acquired by either spouse during the marriage, regardless of whose name is on the title or account. The marriage is considered to begin on the wedding date and end on the date the divorce action is formally commenced — not the date of physical separation. Separate property, which is generally excluded from division, includes assets owned before the marriage and most gifts and inheritances received during the marriage. However, any increase in the value of separate property during the marriage may be considered marital property depending on the circumstances.
Among the 14 factors New York courts weigh are: the duration of the marriage, each spouse's income and earning capacity, the contributions each made to the marriage (including homemaking and child-rearing), the age and health of both parties, the tax consequences of the proposed distribution, and whether either spouse wasted or dissipated marital assets. No single factor controls the outcome.
Suppose a couple married for 22 years has $600,000 in marital assets. One spouse had a high-earning career while the other primarily managed the household and raised children. A court applying New York's 14 factors might award the lower-earning spouse a larger share — perhaps 55–60% — to account for the career sacrifices made and the significant difference in future earning capacity. A different judge in a shorter marriage with similar facts might reach a different conclusion. Outcomes vary considerably based on the specific evidence and judicial discretion.
For more on how the family home is typically handled, see What Happens to the House in a Divorce? and What is Equitable Distribution?
Spousal Maintenance: A Formula With Room for Discretion
New York uses the term "maintenance" rather than alimony. Unlike property division, which has no formula, maintenance is calculated using a statutory guideline formula under DRL § 236(B)(5-a). The formula produces a presumptive monthly amount — but judges retain discretion to adjust it based on 15 statutory factors, so the guideline is a starting point, not a guarantee.
The formula applies to the payor's income up to an annual income cap, which is updated every two years based on the Consumer Price Index. Effective March 1, 2026, that cap is $241,000. For payor income above $241,000, any additional maintenance is at the judge's discretion after weighing the statutory factors.
Two formulas are used — one when the paying spouse also pays child support, and one when they do not. The court calculates both and awards the lower result. The formula also includes a self-support reserve: the paying spouse must retain enough income to meet their own basic needs, and the award is reduced if the formula result would push them below that threshold.
Once the amount is set, how long does it last? New York provides an advisory duration schedule tied to the length of the marriage — ranging from approximately 15% of the marriage length for shorter marriages to 50% for longer ones. These percentages are advisory, not binding. A judge may award a longer or shorter duration based on the statutory factors, including each spouse's health, earning capacity, and the standard of living established during the marriage.
| Marriage Length | Advisory Duration Range |
|---|---|
| 0–15 years | 15%–30% of marriage length |
| 15–20 years | 30%–40% of marriage length |
| 20+ years | 35%–50% of marriage length |
For a broader look at how alimony duration is generally determined, see How Long Do I Have to Pay Alimony?
Child Support: The CSSA Formula
New York calculates child support under the Child Support Standards Act (CSSA), codified at DRL § 240(1-b). The formula combines both parents' income up to a statutory cap and applies a percentage based on the number of children. The resulting obligation is then divided between parents proportionally based on each parent's share of the combined income.
Effective March 1, 2026, the combined parental income cap is $193,000. The CSSA percentages applied to combined income up to that cap are: 17% for one child, 25% for two children, 29% for three children, 31% for four children, and at least 35% for five or more. For combined income above $193,000, the court may apply the same percentages to the excess or deviate based on additional factors.
Suppose Parent A earns $90,000 per year in net income and Parent B earns $30,000, for a combined income of $120,000. For one child, 17% of $120,000 is $20,400 per year — or $1,700 per month in base support. Parent A earns 75% of the combined income, so Parent A's share of the obligation is approximately $1,275 per month. This is a simplified illustration — actual calculations incorporate additional costs such as childcare and health insurance, which are also divided proportionally.
One important New York-specific rule: when the paying spouse also pays spousal maintenance, that maintenance amount is deducted from the payor's income and added to the payee's income before the child support formula is applied. This sequencing affects the final child support number and is one reason New York calculations can get complex quickly.
For a full breakdown of how child support formulas work and how long support typically lasts, see How is Child Support Calculated? and How Long Do I Have to Pay Child Support?
Retirement Accounts: The Majauskas Formula for Pensions
Retirement benefits earned during the marriage are marital property in New York and subject to equitable distribution. As with other marital assets, the division is not automatically equal — it is subject to the same 14-factor analysis the court applies to property generally.
For defined benefit pension plans, New York courts commonly use what is known as the Majauskas formula — established by the Court of Appeals in Majauskas v. Majauskas (1984). The formula calculates the non-employee spouse's share as a fraction of the pension benefit, based on how many years of the marriage overlapped with the years of pension service. The receiving spouse then collects their share when the employee spouse retires or becomes eligible.
Dividing employer-sponsored plans such as 401(k)s and pensions typically requires a Qualified Domestic Relations Order, or QDRO — a separate court order that directs the plan administrator to transfer the awarded portion without triggering early withdrawal penalties or taxes. IRAs are divided through a transfer incident to divorce and do not require a QDRO, but do require specific documentation. Each account requires its own order or transfer process.
For a plain English explanation of how QDROs work and what happens to retirement accounts in divorce, see What is a QDRO? and What Happens to My 401k in a Divorce?
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