Florida Income Imputation for Unemployed or Underemployed Parties
When a party in a Florida family law case reports zero income or claims earnings far below their historical earning capacity, the court may impute income pursuant to Florida Statutes § 61.30(2)(b).
The Two-Step Statutory Imputation Test
Before a trial court can impute income, it must make specific factual findings based on competent, substantial evidence:
- Voluntary Unemployment or Underemployment: The court must find that the party's cessation or reduction of employment was voluntary, rather than due to physical incapacity, involuntary layoff, or economic conditions beyond their control.
- Recent Work History and Prevailing Community Wages: Imputation must be grounded in the party's recent work history, occupational qualifications, licensing, and prevailing earning levels in the local geographic community.
Median Income Default Rule
If the party fails to produce adequate employment records or refuses to participate in discovery, § 61.30(2)(b) authorizes the court to impute income based upon the median income of year-round full-time workers as published by the United States Census Bureau.