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Imputation of income in a Florida child support case

Posted by Nydia Streets of Streets Law in Florida Child Support

A parent who voluntarily quits a job or is fired for misconduct may be at risk of having income imputed to him or her when Florida child support is calculated. Imputation of income is a two step process that involves determining if a parent is voluntarily unemployed or underemployed before imputing income. This was an issue in the case Oyebanji v. Collier, 1D21-1983 (Fla. 1st DCA April 6, 2022).

When the original child support order was entered in this case, the father had one job. He then quit that job and took a job with the military earning less than before. He asked for a modification of child support and the trial court denied the request. The father appealed.

The appellate court noted “Imputing income involves a two-step analysis: ‘(1) the determination of whether the parent’s underemployment was voluntary, and (2) if so, the calculation of imputed income.’ Bator v. Osborne, 983 So. 2d 1198, 1200 (Fla. 2d DCA 2008); § 61.30(2)(b), Fla. Stat. (2021).” The court found it was undisputed that the father’s underemployment was voluntary, which left only the second part of the analysis.

The court held “The calculation of imputed income is based on the following factors: the parent’s recent work history, occupational qualifications, and prevailing earnings level in the community. Broga v. Broga, 166 So. 3d 183, 185 (Fla. 1st DCA 2015) (quoting § 61.30(2)(b), Fla. Stat. (2012)). The only factor addressed at the hearing below was Appellant’s salary at his prior job, which relates to his work history. No findings were made as to that factor or any of the others, which conflicts with precedent that ‘[p]articularized findings relating to the current job market, the party’s most recent work history, occupational qualifications, and the prevailing earnings level in the local community are all required to support an imputation of income.’ Marlowe v. Marlowe, 123 So. 3d 1194, 1196 (Fla. 1st DCA 2013). The ‘[f]ailure to make these findings results in reversal.’ Broga, 166 So. 3d at 185. Accordingly, the trial court’s order is reversed and remanded for entry of an order with particularized findings as to the factors set out in section 61.30(2)(b), Florida Statutes (2021).”

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