Imputed income is income the court treats a parent as earning even though they currently report little or no income. It is the practical application of the attribution of income concept.

The amount imputed depends on what the parent could realistically earn given their specific background. A licensed nurse who has been out of the workforce for four years might have $80,000 to $100,000 imputed. This means that calculations for spousal or child support may be determined on this imputed income, not the actual income or lack of income. A 55-year-old who has not worked in twenty years would have a very different analysis.

The party seeking imputation typically bears the burden of establishing what income should be attributed.