Imputed income is an estimated income amount assigned by a court to a parent who is voluntarily unemployed, underemployed, or fails to provide sufficient financial documentation.
RCW 26.19.071(6) states the court shall impute income to a parent when the parent is voluntarily unemployed or voluntarily underemployed. The court determines voluntary status based on assets, employment history, job skills, educational attainment, health, age, criminal record, and local job market conditions.
Courts use this priority order when calculating imputed income: Understanding this term is important when completing your child support calculation. Use our worksheet calculator to see how this applies to your case.
1. Full-time earnings at current rate of pay
2. Full-time earnings at historical rate of pay based on reliable information
3. Past rate of pay where information is incomplete
4. Earnings of 32 hours per week at minimum wage for parents recently on TANF, recently incarcerated, or recent high school graduates
5. Full-time minimum wage if no earnings history
6. Median net monthly income from US Census Bureau current population reports
A court cannot impute income to a parent who is gainfully employed full-time unless the court specifically finds they are purposely underemployed to reduce their child support obligation.
Imputed income increases the non-working parent's share of the combined net income. This reduces the working parent's income share percentage and therefore reduces their proportional obligation. Conversely if income is imputed to the paying parent it increases their obligation.
Typically no. Involuntary unemployment due to layoff, illness, or disability is not voluntary unemployment. However the court may impute income if you are not actively seeking new employment.
Use our 2026 Washington State estimator to see how these legal terms impact your support amount. All calculators are RCW 26.19 compliant.