What imputed income means
Child support is normally based on what each parent actually earns. Imputed income, also called attributed income, potential income or earning capacity, is a figure a court uses instead, even though the parent is not receiving it. It comes up mainly when a parent has quit, cut hours or taken lower-paid work by choice, or will not say what he or she earns. In most states it is not automatic: the court looks at the facts first and often must explain what it imputed and why.
The federal rules every state must follow
Federal regulations set minimum requirements for state guidelines. If a state allows imputation, its guideline must take into account the specific circumstances of the noncustodial parent (and, at the state's choice, the custodial parent) to the extent known. The rule lists the factors: assets, residence, employment and earnings history, job skills, educational attainment, literacy, age, health, criminal record and other employment barriers, and record of seeking work, as well as the local job market, the availability of employers willing to hire the parent, prevailing earnings in the local community and other relevant background factors (45 C.F.R. §302.56(c)(1)(iii)).
The same section requires every state guideline to provide that incarceration may not be treated as voluntary unemployment when support orders are set or modified (§302.56(c)(3)).
For existing orders, a state may start a review on its own once it learns that a noncustodial parent will be incarcerated for more than 180 calendar days. Otherwise its child support agency must tell both parents within 15 business days that they may ask for one, unless state law already changes the obligation on incarceration (45 C.F.R. §303.8(b)(2) and (b)(7)(ii)).
How each state handles it
| State | When income can be imputed | Incarceration |
|---|---|---|
| Texas | Court may use earning potential if income is significantly less because of intentional unemployment or underemployment | Not intentional unemployment |
| California | Court must consider earning capacity if income is unknown, and may use it instead of known income if that serves the children's best interests | Not voluntary unemployment, regardless of the offense |
| New York | Court may impute from other resources, or from former income if a parent reduced income to avoid support; written findings required | Not voluntary unemployment |
| New Jersey | Court must impute if a parent is voluntarily unemployed or underemployed without just cause | Not voluntary unemployment |
| Colorado | Support must be based on potential income if a parent is voluntarily unemployed or underemployed, with listed exceptions | Exception for a parent sentenced to 180 days or more |
| Pennsylvania | Court must impute earning capacity if a party fails to obtain or maintain appropriate employment | A substantial, continuing involuntary loss of income; a reason to modify |
| Virginia | Imputed income to a voluntarily unemployed or underemployed party is a reason to depart from the guideline | 180 or more consecutive days is not voluntary |
| Arizona | Presumption of full-time work at least at minimum wage; court weighs why a parent is unemployed or underemployed | No income attributed; support based on actual ability to pay |
| Florida | Income must be imputed if unemployment or underemployment is voluntary, unless the court finds an exception, such as a parent who needs to stay home with the child | Not voluntary unemployment |
Texas
If a paying parent's actual income is significantly less than what he or she could earn because of intentional unemployment or underemployment, the court may apply the guideline to earning potential (Tex. Fam. Code §154.066). Without evidence of a party's resources, the court must presume income equal to the federal minimum wage for a 40-hour week (§154.068). Our calculator illustrates that presumption with $1,256.67 a month gross, an illustrative figure rather than one set by the statute; for one child that gives a guideline amount of about $232.11 a month in our calculator. That presumption does not apply to a party serving a confinement order of more than 90 days who is in jail or prison when the court decides. Without evidence of resources, the court applying either rule must consider the parent's background and the local job market (§154.0655). It may also assign deemed income to assets that produce none (§154.067).
California
When a parent's annual gross income is unknown, the court must consider earning capacity. When income is known, the court may use earning capacity instead, consistent with the children's best interests and taking into account their welfare and the time that parent spends with them (Fam. Code §4058(b)(1)). The factors are the same as in the federal rule. Incarceration or involuntary institutionalization is not voluntary unemployment, regardless of the offense (§4058(b)(3)). This version of the section has applied since September 1, 2024.
New York
The court may attribute income from resources available to a parent, such as assets that produce no income, job perks like meals, a car or lodging, fringe benefits, and money, goods or services from relatives and friends (Family Court Act §413(1)(b)(5)(iv)). It must weigh the parent's circumstances and make specific written findings. It may also impute former income if a parent reduced income to reduce or avoid support, but incarceration is not voluntary unemployment (§413(1)(b)(5)(v)).
New Jersey
If either parent is voluntarily underemployed or unemployed without just cause, the court must impute income (Rules of Court, Appendix IX-A, paragraph 12). Besides the federal factors it considers what the parent's earnings would have been if the family had stayed together, the reason for the change, and the children's ages and child care options. If the evidence is not enough, it may use the parent's former income or labor statistics for the occupation, and as a last step the higher of the state or federal minimum wage. When income is imputed to a parent caring for young children, that parent's income share of the child care costs needed to work outside the home is deducted from the imputed income. The court must explain, in writing or on the record, whether it imputes income and how much (paragraph 12(a) and (d)).
Colorado
If a parent is voluntarily unemployed or underemployed, support must be calculated on potential income, except for a parent who is physically or mentally incapacitated, a parent caring for a child under 24 months that both parents are responsible for, and a parent incarcerated under a sentence of 180 days or more (C.R.S. 14-10-115(5)(b)). A parent is not underemployed if the job is temporary and meant to lead to higher pay, is a good-faith career choice that does not unreasonably reduce support, or if the parent is in school and every condition of the statute is met: full-time enrollment in an educational or vocational program, or part-time work while enrolled part time; a program reasonably intended to lead to a degree or certification within a reasonable time and to higher income; a good-faith career choice not intended to deprive the child of support; and participation that does not unreasonably reduce the support available to the child (§14-10-115(5)(b)(III)).
Pennsylvania
If a party fails to obtain or maintain appropriate employment, the court must impute income equal to earning capacity, but never more than one full-time position could pay, and it must state its reasons (Pa.R.Civ.P. 1910.16-2(d)(4)). For existing orders, voluntary drops in income, such as quitting, taking a lower-paid job or going back to school, are not credited, while substantial, continuing involuntary decreases, including layoff, illness and incarceration, are; normal or temporary earnings fluctuations are not (Pa.R.Civ.P. 1910.16-2(d)(1)-(2)). Incarceration other than for nonpayment of support is a material and substantial change that may justify modifying or ending an order when the parent lacks income or assets (23 Pa.C.S. §4352(a.2)).
Virginia
Imputed income appears in the list of factors that can justify departing from the guideline (Va. Code §20-108.1(B)(3)). Income may not be imputed to a custodial parent when a child is not in school, child care is not available and its cost is not in the calculation. A change of job is judged on the good faith and reasonableness of the decision, including going back to school or training likely to keep or raise earning potential. Incarceration for 180 or more consecutive days is not voluntary unemployment and is a material change for modification.
Arizona
Absent contrary testimony, the court presumes a parent can work full time at least at the higher of the state or federal adult minimum wage; this does not apply to a noncustodial parent under 18 who is in high school (A.R.S. §25-320(N)). Full time usually means 40 hours a week, and the order must say when income is attributed. It does not attribute income to a person who is incarcerated, but it may set support on actual ability to pay.
Florida
Income must be imputed to a parent whose unemployment or underemployment is voluntary, unless the court finds incapacity or circumstances beyond the parent's control (Fla. Stat. §61.30(2)(b)). The court may also refuse to impute income if it finds that the parent needs to stay home with the child whose support is being calculated. If income information is unavailable, or the parent does not take part in the case or supply adequate financial information, income is imputed automatically, with a rebuttable presumption that the parent earns the median income of year-round full-time workers from federal census reports. To impute any other amount, the court needs specific findings, and it may not rely on income records more than 5 years old or on a level the parent has never earned, unless the parent has recently qualified for better-paid work. Incarceration is not voluntary unemployment, though the court may still deviate (§61.30(2)(c)).
Using a calculator with imputed income
Whether a court imputes income, and how much, depends on the evidence; a calculator cannot decide that. What it can do is show the arithmetic for a hypothetical figure, entered in the gross or net form the state's calculator asks for. That explores a scenario; it does not tell anyone what income to report in a court filing, and only the court can decide to impute income and in what amount.