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What Is Imputed Income?

Quick definition

Income a court assigns to a spouse who is voluntarily underemployed or unemployed.

Imputed income is the amount of income a court attributes to a spouse who is capable of earning more than they currently earn. Courts may impute income when they determine that a spouse is voluntarily unemployed, voluntarily underemployed, or deliberately suppressing their earning capacity to reduce support obligations or gain a larger share of assets. For example, if a spouse with an MBA and work experience quits their job or takes a part-time position paying well below their earning potential, a court may calculate alimony or child support based on what that spouse could reasonably be expected to earn. Factors courts consider include education, work history, job market conditions, health, and the availability of employment opportunities. Imputed income is used in both alimony and child support calculations.

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This definition is for general educational purposes only and does not constitute legal or financial advice. Laws vary by state and change frequently. Consult a qualified professional for guidance specific to your situation.

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