What happens when a parent who earned $80,000 suddenly reports income of $30,000 after separation? Or when a parent works three days a week despite being qualified for full-time employment? Courts do not simply accept reported income at face value. Section 19 of the Federal Child Support Guidelines gives courts the power to "impute" income — to assign an earning capacity that reflects what the parent could reasonably earn, rather than what they choose to report.

What Imputation Means

Imputing income means substituting a parent's reported income with a higher figure that reflects their actual earning capacity. The imputed amount is used for the child support table lookup and the SSAG spousal support calculation as if it were real income. The parent's support obligation is calculated on what they could earn, not what they choose to earn.

When Courts Impute Income

Section 19(1) of the Federal Child Support Guidelines lists several grounds for imputation. The most common are:

Common Scenarios

How to Model Imputed Income in the Calculator

The calculator does not need an "imputed income" toggle. Imputation is a legal determination about which income figure to use — the calculator computes support at whatever income you enter. Run two scenarios: one with the parent's reported income, one with what you believe their earning capacity to be. The difference between the two results is exactly what is at stake in the imputation argument.

Burden of Proof

The party seeking imputation generally bears the burden of proving that the other parent is underemployed or has unreported income. However, once a prima facie case is made (e.g., showing the parent's historical earnings or qualifications), the burden can shift to the underemployed parent to explain why their current income is reasonable. Courts have noted that a parent who was earning $80,000 before separation and now reports $30,000 has some explaining to do.