What is imputed income for child support?

Imputed income is the amount a court assigns to a parent who is voluntarily unemployed or underemployed. Instead of using actual earnings, the court calculates child support based on what the parent could reasonably earn given their education, work experience, and local job market conditions.

How is imputed income calculated?

Courts consider the parent's education level, work history, professional licenses, local job market conditions, and Bureau of Labor Statistics wage data. The imputed amount is typically the median wage for someone with similar qualifications in the local area. Some courts use the parent's most recent employment income as the baseline.

Home
Child Support
Imputed Income

Imputed Income Child Support Calculator

When a parent is voluntarily unemployed or underemployed, courts can impute income — calculating child support based on earning capacity rather than actual earnings. Enter education, experience, and income details to see how imputation affects your child support obligation.

Parent's Actual Income

Current earnings (or $0 if unemployed)

Education LevelCourt uses education to determine earning capacity

Years of Work Experience

years

Total relevant work experience

Median Wage (Education + Experience)

Auto-suggested based on education and experience

Number of Children

Other Parent's Income

Custodial parent's annual income

Monthly Child Support (Imputed Income)

$1,146

Based on imputed income of $55,000/year

CS on Actual Income (monthly)$521

CS on Imputed Income (monthly)$1,146

Monthly Difference+$625

Annual Difference+$7,500

Income Gap (Actual vs Imputed)$30,000

Percent Increase in CS120.0%

Actual vs. Imputed Child Support

Annual Child Support Comparison

CS on Actual Income

Additional from Imputation

What Is Imputed Income? When a parent is voluntarily unemployed or underemployed, courts can "impute" income — meaning they calculate child support based on what the parent could earn rather than what they actually earn. Courts consider education, work history, available job opportunities, and local wage data to determine earning capacity.

When Do Courts Impute Income? Courts typically impute income when a parent quits a job without good cause, takes a lower-paying job without justification, is fired for misconduct, refuses to seek employment, or is working part-time when full-time work is available. Voluntary career changes that reduce income, such as leaving a high-paying job to "find oneself," are often met with income imputation. However, good-faith reasons like caring for a very young child, disability, or full-time education may prevent imputation.

Disclaimer: This calculator provides estimates only and does not constitute legal advice. Family law varies significantly by jurisdiction. Calculations use simplified formulas that may differ from official state schedules — particularly at very low or very high incomes — by 20% or more. Real court orders depend on the full statutory worksheet, judicial discretion, and case-specific deviations. Always consult a qualified family law attorney and your state's official child-support agency for advice specific to your situation.

How Courts Determine Imputed Income

Courts use a multi-factor analysis to impute income. The primary factors include the parent's highest level of education, professional licenses or certifications, most recent employment history and earnings, years of relevant work experience, physical and mental health, local job market conditions, and available positions matching the parent's qualifications. Courts often rely on Bureau of Labor Statistics (BLS) data, state wage surveys, and expert vocational testimony to establish earning capacity.

The burden of proof typically falls on the parent requesting imputation. They must show that the other parent is voluntarily underemployed or unemployed and that suitable employment exists in the local market. The underemployed parent can rebut imputation by demonstrating good-faith job search efforts, documented health limitations, childcare responsibilities for very young children, or other legitimate reasons for reduced earnings.

Voluntary vs. Involuntary Unemployment

The distinction between voluntary and involuntary unemployment is critical. A parent laid off during an economic downturn who is actively seeking comparable work is generally not subject to income imputation. However, a parent who quits a high-paying job to pursue a passion project, retires early, takes a significant pay cut without financial justification, or simply chooses not to work may have income imputed. Courts examine the parent's intent and the reasonableness of their employment decisions in context of their support obligations.

Some common scenarios where courts impute income include: a parent who was earning $100,000 and voluntarily takes a $40,000 job, a parent with a professional degree who chooses to work part-time, a parent who quits work to be a stay-at-home parent in a new relationship, or a parent who starts a business that generates minimal income despite having established earning capacity.

Related Calculators

Child Support Calculator — Standard child support estimation
Above-Guidelines Child Support — When income exceeds state caps
Stepparent Obligation Calculator — Does stepparent income affect CS?
Child Support Deviation Calculator — Reasons courts deviate from guidelines