What Is Imputed Income?
Imputed income is income that a Florida court attributes to a party in a family law proceeding even though that party does not actually earn it. Under Section 61.30(2)(b), Florida Statutes, courts impute income when a parent or spouse is voluntarily unemployed or underemployed, preventing deliberate income reduction to manipulate support obligations.
When Courts Impute Income
Florida courts impute income after finding that a party is voluntarily earning less than their capacity. The court considers:
- Recent work history and demonstrated earning capacity
- Education, professional qualifications, and job skills
- Prevailing earnings in the community for similarly qualified workers
- Availability of employment at the imputed level
- Age, physical health, and mental health
- Whether a legitimate reason exists for reduced income (education, child care, health)
Federal minimum wage serves as the floor for imputed income when earnings history is insufficient to establish a higher capacity.
Applications in Florida Family Law
- Child support: Imputed income increases the calculated obligation for a voluntarily underemployed parent
- Alimony (paying spouse): Income imputed to prevent deliberate earnings reduction
- Alimony (receiving spouse): Income imputed to reflect earning capacity, reducing the award
- Vocational evaluations: Courts may order professional assessments of a party’s employability
2023 Alimony Reform Impact
The 2023 Florida alimony reform (Section 61.08) reinforced imputed income by requiring courts to evaluate the receiving spouse’s earning ability, employment history, and efforts to become self-supporting.
Related Terms
- Alimony — Spousal support obligations
- Child Support — Parental financial obligation
- Dissolution of Marriage — Divorce proceedings
- Equitable Distribution — Property division
Barnes Walker Family Law Services
Barnes Walker’s attorneys handle imputed income disputes in child support and alimony proceedings throughout Manatee and Sarasota counties. Request a legal inquiry for assistance.
Reviewed by the attorneys at Barnes Walker, Goethe, Shea & Robinson, PLLC