Attribution of income means assigning income to a parent or spouse based on their earning capacity or available evidence rather than their reported current income. When a parent is voluntarily unemployed or voluntarily underemployed the court may attribute income at the level the parent could reasonably earn.

Attribution is not automatic. The court evaluates the specific circumstances. The reasons for the income gap matter.

A genuine barrier to employment is generally not voluntary unemployment and income should not be attributed in that circumstance. Every factual circumstance needs to be analyzed with the current law.