Lump Sum Calculator

The Lump Sum Calculator is provided to assist employers in calculating child support withholding from lump sum payments (e.g., bonuses, commissions).

Please note: The calculator does not collect or transmit any data. None of your inputs are saved, so there is no security or privacy risk in using the calculator. Whenever the form is "reset," all previous input is cleared from the form.

To use the Lump Sum Calculator, you will need your copy or copies of the Income Withholding for Support (PDF) for the employee. You will also need the amount of past-due support the employee owes for each child support order. Contact the Child Support Helpline at 1-888-208-4485 (TTY: 1-866-875-9975 to get the amount(s).

Total arrears owed

To obtain the total arrears owed, please email nysdulumpsum@otda.ny.gov or call the Child Support Helpline at 1-888-208-4485 (TTY: 1-866-875-9975).

Lump sum payment

Deductions required by New York State law

Lump sum payments may be subject to deductions for federal, state, and/or other income taxes. The New York State Department of Taxation and Finance provides rules and guidance on withholding for supplemental wages, which may differ from regular income withholding. Additionally, some lump-sum payments may be considered payments for personal services subject to the Consumer Credit Protection Act (CCPA), but not considered wages subject to withholding under New York State law.

For general withholding guidance, see the Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax, NYS-50.

Determine payment type: Personal/non-personal services

Compensation paid or payable for personal services includes but is not limited to wages, salaries, commissions, bonuses, and periodic payments from a pension or retirement program. Payments from an employment-based disability plan are also considered payments for personal services.

A lump sum payment unrelated to personal services rendered may include an interest payment or dividend.

If the payment is for personal services, CCPA limitations apply, so the maximum withholding must be calculated.

Number of  IWOs

 

Enter past-due (arrears) amounts from IWOs

Allocated Withholding

Amounts to Withhold and Remit