Courts impute income where a parent is voluntarily unemployed or underemployed, using earning capacity based on work history, education, and available employment. Involuntary job loss generally does not support imputation.
Some states require a finding of bad faith.
Alternative Names:
Income Imputation|Earning Capacity Attribution
Why it Matters?
Voluntariness is the contested element, and establishing that a career change, business failure, or reduced hours was chosen rather than imposed determines whether imputation applies, which makes documentation of the circumstances central. Vocational evaluations establishing earning capacity are used in higher-income cases. Some jurisdictions additionally require intent to avoid support, which is a materially higher showing than voluntariness alone.
Frequently Confused with
Related terms
Frequently asked questions
What is the contested element?
Do some states require more?
