Can a New York Court Impute Income to a Parent Who Is Voluntarily Unemployed or Underemployed?

In New York State, a child support payment is usually based on the parents’ income. However, what happens if one parent voluntarily gives up a high-paying job, works fewer hours, or takes a lower-paying job?

Parents cannot evade their child support obligation by lowering their income. In New York, judges can impute income, meaning they calculate child support based on the income a parent could earn regardless of what they are earning.

What is imputed income?

According to New York’s Child Support Standards Act, child support orders are based mostly on the combined income of both parents. But under New York law, the court can impute income even when a parent has income that is not reflected on their tax returns.

This may be necessary when a parent’s income does not reflect their actual earning capacity.

For instance, the court can consider factors such as employment history, skills, education, property, health status, age, obstacles to obtaining employment, efforts to obtain employment, local employment conditions, and earnings.

What if a parent voluntarily quits a job?

Leaving a job alone does not automatically relieve a parent of their obligations under a child support order.

A parent’s income or resources can be considered when the court imputes income or resources based on a parent’s prior income or resource level. If the court finds the parent reduced those to avoid paying child support, they can impute income to the parent.

The court can take a broader view than pay stubs when considering a parent’s financial situation. As stated in Matter of Commissioner of Social Services v. Mwalimu, decided in 2026, the Appellate Division reminded us that child support could be based on a parent’s prior income or earning capacity rather than what the parent says their present finances are.

Therefore, working for less money may not help a parent avoid child support.

What about working off the books?

Imputed income can also come into play when there is any reason to suspect that a parent has underreported their income.

The child support guidelines of the New York Courts stipulate that, where a person earns “off the books” or does not earn regular paychecks, then the court can take past income, income potential, and the standard of living into account when assessing income.

A court may request proof of income by means of bank statements, tax returns, employer statements, financial statements, receipts, and more.

Is income automatically imputed when someone is out of work?

No. It is not the case that the termination of a job automatically leads the court to conclude someone is avoiding child support payments. Everything depends on context. New York law requires that the court consider various factors, including the health, work experience, education, qualifications for certain jobs, attempts at finding employment, and the current status of the labor market. The court has to make some particular findings regarding the imputation of income.

In other words, the layoff accompanied by efforts to find a new job could differ from leaving the job voluntarily.

Talk to a Westchester County, NY, Child Support Lawyer Today

If you’ve recently lost work or think your former spouse is avoiding work to reduce their child support burden, you should act swiftly. The Law Office of Robert S. Sunshine can help you secure the payments you need or advocate on your behalf to reduce your child support burden. Call our Westchester County family lawyers for help.