Whose income is considered when determining child support?

[unabass]

In New York State, both incomes are considered and a ratio of the mother and father's income is created. So if the income of the father is $40,000 and the mother is $60,000 and the mother is the custodial parent, the the father pays 40% of the children's expenses on top of what the basic support is. I'm not sure exactly what you're asking, but I believe any income can be counted. The parent receiving child support cannot claim it as income for tax purposes.