The Imputation of Income in Florida Divorce Cases

If a Florida family court feels that you’re voluntarily unemployed or underemployed, they can “impute” income or assign you a working income for the purposes of paying alimony or child support. A classic example of this is the case we are about to review. One party might underreport their income to pay less child support or alimony. In cases like this, the court could “impute” income and assign the individual a higher earning potential for the purposes of calculating child support and alimony. In this article, we’ll discuss a case where the imputation of income was a primary issue.

Background of the case

In the aforementioned case, the issue was whether the income declared by one of the spouses actually reflected their true earning capacity. It seemed, from the facts presented at trial, that the particular spouse was earning less than what they should be earning or was not working even though they could.

In this case, the court imputed income, which resulted in an increase of their support obligations.

The appeal

In the aforementioned case, the court determined whether or not the trial court used the proper legal criteria in imputing income. There is a general rule in Florida that states that the courts cannot arbitrarily impute income to an individual unless there is clear and competent evidence of voluntary unemployment and the ability to make more money.

The court stated its opinion that imputation is based on factual evidence of two things:

• Previous work experience, qualifications, and earning potential, and
• Opportunities for work in the community

Without this factual basis, imputation would become a purely theoretical exercise.

In considering the facts of the case, the appeals court determined whether the lower court based its decision on factual evidence such as previous earnings, qualifications, and other relevant factors.

Key takeaways

This case offers valuable insights for parties who are engaged in family law litigation in Florida. These include:

• Evidence must be present – The court cannot apply imputation of income unless there is solid evidence regarding earning capacity and job marketability.
• Voluntary underemployment is crucial – The defendant must prove that the opposing party is voluntarily underemployed and chooses to earn below their potential income.
• Speculation is not acceptable – The court cannot speculate on the issue of imputing income.
• Both alimony and child support are affected – Imputation has significant implications for both alimony and child support obligations.
• Critical in legal strategy – The evidence can play a decisive role in proving or refuting the imputation of income.

Talk to a St. Petersburg, FL, Divorce Attorney Today

The Law Office of Kevin F. Coleman represents the interests of St. Petersburg residents during their divorce. Call our St. Petersburg family lawyers today to schedule an appointment, and we can begin discussing your next steps right away.