Majority
Appeal from an order of the Family Court, Erie County (Kevin M. Carter, J.), entered May 19, 2014. The order denied the objections of respondent to an order of the Support Magistrate.
It is hereby ordered that the order so appealed from is unanimously affirmed without costs.
Contrary to respondent’s further contention, the court did not abuse its discretion in denying his objections to that part of the Support Magistrate’s order that calculated petitioner’s income. In determining the amount of child support that a parent must pay, a support magistrate “is required to begin the calculation with the parent’s ‘gross (total) income as should have been or should be reported in the most recent federal income tax return’ ” (Matter of Moran v Grillo, 44 AD3d 859 , 860 [2007]; see Marlinski v Marlinski, 111 AD3d 1268 , 1270 [2013] ). Although a support magistrate is “also permitted . . . to consider current income figures for the tax year not yet completed” (Moran, 44 AD3d at 860 ), he or she is not required to do so, and here the Support Magistrate properly used the prior year’s income tax figures to calculate both parties’
Finally, the court properly denied respondent’s objection to that part of the Support Magistrate’s order refusing to characterize the health insurance premiums that he paid on behalf of the subject children as an unreimbursed health care expense that should be divided between the parties. “Health insurance premiums are not the equivalent of ‘unreimbursed health care expenses’ pursuant to Family Court Act § 413 (1) (c) (former [5]), which was in effect when the [judgment of divorce was entered]” (Matter of Kreiswirth v Shapiro, 103 AD3d 725 , 725-726 [2013]). Furthermore, as part of the parties’ stipulation underlying that judgment, respondent expressly agreed to pay the children’s health care premiums in addition to his pro rata share of the unreimbursed medical expenses. We note in any event that the Support Magistrate took respondent’s payment of those health care premiums into account in deciding to apply the statutory cap on the parties’ income in calculating respondent’s child support obligation. Present — Scudder, P.J., Smith, Lindley, Valentino and Whalen, JJ.
Cases cited
- Juhasz v. Juhasz 92 AD3d 1209 at 1212 p. 1208
- Azizo v. Azizo 51 AD3d 438 at 439-440 p. 1208
- Levy v. Levy 52 AD3d 717 at 718 p. 1208
- Gansky v. Gansky 103 AD3d 894 at 895 p. 1208
- Moran v. Grillo 44 AD3d 859 at 860 p. 1208
- Marlinski v. Marlinski 111 AD3d 1268 at 1270 p. 1208
- Saladino v. Saladino 115 AD3d 867 at 868 p. 1209
- Kreiswirth v. Shapiro 103 AD3d 725 at 725-726 p. 1209