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Ronald L Bell & Associates

Libertyville Divorce Lawyer, Lake County

Former Assistant Attorney General

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Imputing Income to Fulfill Child Support Obligation

You are here: Home / Child Support / Imputing Income to Fulfill Child Support Obligation

June 28, 2025 by Law Offices of Ronald L. Bell

Recent Economic times have been difficult for many families, especially if a parent loses employment or is working a lesser paying job than they are accustomed to. For a divorced parent who pays court ordered child support, a job loss or underemployment can be especially problematic because the child support obligation does not end, often leading to child support arrears. Even if parent seeks a modification of child support, the court will not press pause, but will often impute the payer’s income based on earning capacity and employment history irrespective of a job loss or underemployment, leaving many parents frustrated with the process. .

Fortunately, a significant change to Section 505 of the Illinois Marriage and Dissolution of Marriage Act, effective January 1, 2025, addresses child support cases involving unemployed or underemployed parents. Courts are now required to conduct evidentiary hearings to assess these cases more carefully, which may lead to a wave of petitions for modifying existing child support orders. Amendments to Section 505 of the Illinois Marriage and Dissolution of Marriage Act (IMDMA) introduced significant changes to how child support is calculated for unemployed or underemployed parents, with a particular focus on the way courts impute income. These updates aim to ensure fairer and more transparent child support calculations by refining the process for determining potential income and imposing stricter procedural requirements. 

Key Changes When Imputing Income at a Glance

Mandatory Evidentiary Hearings or Party Agreement for Income Imputation – Before a court can impute income to an unemployed or underemployed parent, it must either conduct a formal evidentiary hearing or have an agreement from the parties involved. This is a new requirement aimed at ensuring that income imputation is based on a thorough evaluation of evidence rather than assumptions. The change increases procedural rigor, requiring courts to substantiate their decisions with concrete evidence, making the process more equitable and reducing the risk of arbitrary rulings.

Specific Written Findings for Imputation – Courts must provide specific written findings that identify the basis for imputing income, referencing statutory factors including financial circumstances, such as assets and ownership of non-income-producing property; employment history, job skills, educational attainment, and literacy; local job market conditions, including the availability of employers willing to hire the parent and prevailing earning levels in the community; other relevant background factors such as the parent’s work history and efforts to seek employment. This requirement ensures transparency and accountability, compelling courts to justify their imputation decisions with evidence specific to the case.

Rebuttable Presumption for Limited Work History – If there is insufficient work history to determine a parent’s employment potential and probable earnings, there is a rebuttable presumption that the parent’s potential income is a percentage of the most recent U.S. Department of Health and Human Services Federal Poverty Guidelines for a family of one person. This provides a baseline for income imputation when data is lacking, but parents can present evidence to challenge this presumption, such as proof of job search efforts or barriers to employment.

Incarceration Not Considered Voluntary Unemployment – A significant clarification is that incarceration cannot be considered voluntary unemployment for child support purposes when establishing or modifying support. This protects incarcerated parents from having income imputed solely due to their imprisonment, recognizing that incarceration is not a choice to evade support obligations.

Factors for Determining Potential Income – When imputing income, courts must consider the parent’s specific circumstances, including work history and occupational qualifications; prevailing job opportunities in the local community (e.g., Lake County’s job market); ownership of substantial non-income-producing assets; earnings levels in the community, which in Lake County may vary due to its mix of urban and suburban areas.

Voluntarily Unemployed or Underemployed – Courts are also required to assess whether the parent is voluntarily unemployed or underemployed, meaning they are deliberately avoiding work or higher-paying opportunities to reduce support obligations. If the court finds a lack of good-faith effort to earn sufficient income, it may impute income based on the parent’s skills and experience.

Job Search Documentation and Defenses – Courts may order an unemployed or underemployed parent to document their job search efforts, which can serve as a defense against income imputation if the parent demonstrates good-faith efforts to find work but remains unemployed.  

Impact on Imputing Income for Child Support

The 2025 amendments significantly impact the process of imputing income in child support cases, particularly in Lake County and across Illinois. There is an increased burden of proof, fairer assessments and protection against arbitrary imputation, as well as protection for incarcerated parents. Finally, the emphasis on documenting good faith job search efforts incentivizes unemployed or underemployed parents to actively seek work to support their families.

Contact a Lake County Illinois Child Support Lawyer Today

Parents experiencing an unexpected lapse of employment or a period of underemployment while ordered to pay child support should consult with an experienced child support attorney to explore a modification to the child support order to include a defense against inflated imputation claims. Contact Libertyville family law attorney Ronald L Bell & Associates for more information at 847-495-6000.  

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1113 S. Milwaukee Ave. Suite 204
Libertyville, IL 60048
Phone:  847-495-6000
Emergency Phone:  847-702-7502
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Ronald L. Bell & Associates P.C. represents clients in Libertyville and throughout Northern Illinois, in areas including Chicago, Naperville, Vernon Hills, Gurnee, Barrington, Buffalo Grove, Deerfield, Fox Lake, Grayslake, Highland Park, Bannockburn, Lake Bluff, Lake Forest, Lake Villa, Lake Zurich, Lincolnshire, Lindenhurst, Mundelein, Waukegan, Zion, Crystal Lake, River Woods, Deer Park, Round Lake, Palatine, Rolling Meadows, Inverness, Prospect Heights, Arlington Heights, Schaumburg, Lake County, Cook County, McHenry County, Dupage County and Kane County.

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