How Do Courts Impute Income for Child Support in Illinois?

July 14th, 2025 by Tiffany Hughes

In July 2017, Illinois adopted what is known as an “income shares” model for calculating child support. This means that courts will calculate support using the annual combined net income for both parents to determine the amount each parent will pay towards child support. When all goes well, both parents are earning at their correct capacity and their child support obligations can be easily determinable through calculation using the statute. Unfortunately, some parties try to find ways of evading support obligations such as child support or spousal support.

When May Income be Imputed?

When one or both parties are not earning at their correct capacity, such as when one party is voluntarily unemployed, voluntarily underemployed, or fails to seek full-time employment, an imputation of income must come into play before any final amount determinations can be made.

With the annual combined income for both parents now at issue when calculating support, it is important to understand the implications of voluntary unemployment or underemployment by one of the parties. While unemployment is self-explanatory, underemployment can be slightly more complex. Underemployment can be understood as when a party is not earning income at their full potential as a means of evading support obligations such as child support or spousal support.

What is Imputation of Income?

When it has been determined that the party in question is voluntarily unemployed or underemployed, the court will make a determination of potential income that will be used to calculate the child support or spousal support obligation.

What Are Common Methods to Hide Income?

Some common methods to hide a party’s income include failing to disclose all assets, working in a cash-based business or industry and failing to disclose income, and laundering money in a divorce. However, experienced family law attorneys and courts have ways to circumvent these methods to determine an approximation of the party’s income.

What Does an Imputation of Income Look Like in Divorce?

Pursuant to Illinois law, courts will look to the party’s work history, occupational qualifications, prevailing job opportunities, ownership of a substantial non-income producing asset, and earnings levels in the community to determine the potential income to be applied. In the rare instances where there is insufficient work history to review for a potential income determination, there is a rebuttable presumption that the party’s potential income is 75% of the most recent US Federal Poverty Guideline for a family of one person.750 ILCS 5/505(a)(3.2).

Need More Information or Representation?

If you are seeking child support and are looking to impute income to your ex, give The Law Office of Tiffany M. Hughes, P.C. a call today at 773-893-0228 for a confidential, complimentary 30-minute phone consultation or email Tiffany Hughes directly at Tiffanyhughes@thugheslaw.com. Our entire practice is solely dedicated to the area of family law. We are highly experienced in providing legal representation to anyone who is filing for a divorce in Illinois, advocating for our clients in a deposition, and advising clients on their legal rights in a deposition. If you looking to hire a Family Law Attorney in Illinois for assistance in determining what is imputation of income, when may income be imputed, common methods to hide income, laundering money in a divorce, failure to seek full time employment, voluntary unemployment, evading child support obligations, evading support obligations, assistance with child support, assistance with spousal support and calculating and strategy around the total annual combined income for purposes of calculating child support and maintenance in Illinois, we are here to help.

About Tiffany M. Hughes, Divorce Attorney, Principal, Managing Partner, The Law Office of Tiffany M. Hughes, P.C.:

Tiffany M. Hughes is a divorce attorney and Managing Partner of The Law office of Tiffany M. Hughes. Recognized as a Top 100 Lawyer in Lawyers Magazine in 2018 and 2019, Super Lawyer from 2016 to date, and in addition to numerous other accolades, Ms. Hughes represents individuals in all aspects of family and matrimonial law proceedings, including litigation, mediation, allocation of parental responsibility (formerly known as custody), parentage, divorce and other child-related matters.

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