What does it mean when a court imputes income for child support purposes?

When a court imputes income, it attributes a level of earnings to a parent that is higher than what they actually reported or received. The court does this to prevent a payor from artificially reducing their support obligation by earning less than they are capable of — whether by quitting a job, working part-time without good reason, or refusing available work.

The Guidelines expressly permit imputation in several situations: where a parent is intentionally underemployed or unemployed, where they have unreasonably declined job offers or quit without cause, where a business arrangement diverts income to a related party, or where a payor claims they are pursuing education as an excuse to delay earning.

Courts look at the payor's education, training, work history, local job market conditions, and any constraints on their availability (such as primary caregiving duties). A payor who is genuinely unable to work due to health issues or caregiving will not have income imputed unfairly — the test is what the person is capable of earning under the circumstances. Imputation is also available against a recipient parent whose income may affect special expenses sharing. If you believe the other parent is under-earning to lower their support, gather evidence of their qualifications and job market conditions and speak with a lawyer about a motion to impute.