The trial court’s determination of child support will be reviewed for an abuse of discretion. The father appealed a decree of divorce awarding primary custody of the children to the mother, dividing the marital estate, and calculating support. Specific to support, the father argued the trial court didn’t calculate each parent’s income correctly. The appellate…

When imputing income to parents, the court can consider factors including education and the reason for any change in employment. The parents filed for divorce. They had one child. The father had a history of high paying jobs, but was working as a part-time consultant at the time of the trial. The court imputed an…

If a court finds a parent voluntarily underemployed, it may use the parent’s earning capacity to calculate child support. In this divorce action, the trial court calculated support using the father’s earning capacity. He was self-employed at the time of trial, but he had earned no income. The father appealed. The court of appeals affirmed.

A bonus payment, structured to benefit a business, may not be income for child support. Depreciation is not necessarily deductible for child support income. The mother, a doctor, filed a petition to relocate the children to Ohio. She had remarried and taken a job with a much lower income. The trial court denied her petition…

Income for a modification of child support must be based on a parent’s most recent actual income. A father filed to change custody and modify child support accordingly. During the hearing, he testified as to his earnings in 2017 and to what he might earn in 2018. The court calculated child support using his prospective…

For child support purposes, a court can impute income to a parent that is higher than the parent’s actual income. The father appealed the district court order finding him underemployed and imputing income to him. He argued that he had involuntarily left his previous job and could not find an equivalent job. The Court of…

If a court imputes income to a parent for child support, it must make supportive, consistent findings. In this divorce action, the mother didn’t work during the marriage and stayed at home with the children. The trial court imputed the mother to the income of a medical assistant even though mother would have to attend…

It is appropriate to impute a parent to a higher income for child support when the parent voluntarily takes a lower paying job. The mother, an attorney, appealed the lower court’s order imputing a higher income to her. Mother practiced immigration law Tennessee, but then moved to California where she worked as a paralegal, earning…

Child support can be based on a parent’s earning capacity if the court finds a parent willfully unemployed. The father appealed the order that found him willfully unemployed and imputed income to him in the amount of his salary from his previous job. The appellate court upheld the decision. When determining if a parent is…

When calculating income for child support, capital losses apply only in the year in which they occurred and cannot be carried over into subsequent years. The father appealed the juvenile court’s calculation of his income. The father’s income varied, so the juvenile court averaged his income for several years. The juvenile court did not give…

This is the second appeal of this case. The parties appealed the child support calculation in the first order and are now appealing the calculation in the amended order. The Mother appeals the trial court’s calculation of the Father’s income with respect to the proceeds of a property sale and barter income, the court’s exclusion…

When determining income for child support, the court can consider a parent’s lifestyle if the lifestyle is inconsistent with the amount of income the parent claims. The father appealed the lower court’s income determination. The record showed that he represents his income inconsistently. He made claims of a high yearly income, but provided documents that…

The value of a house, given as a one-time gift, should not have been included in this parent’s gross income for child support. The trial court found that the house, under the facts of this case, could only fall into one income category – a gift that could be converted to cash. The trial court added…

In a child support case, the court must have reliable evidence of income above a parent’s regular wages in order to include it in the income calculation. The trial court in this case calculated the parents’ incomes using only their hourly rates even though they testified to additional monthly income. The appellate court found no…

A parent, with a college degree and other qualifications, is considered voluntarily unemployed if the parent is not actively seeking work and income can be imputed to calculate the child support obligation. The mother in this case had a bachelor’s degree in civil engineering and spoke three languages, and the court found she was not…

Child support income for a self-employed parent should not include reasonable and ordinary business expenses or the value of any asset distributed as marital property. In this case, the father was a self-employed financial planner. The trial court failed to subtract the amount of business expenses from his gross income. The trial court also included…

The choice to work a lower paying job may mean the parent is voluntarily underemployed for purposes of child support. The parent’s decision must be reasonable in light of the obligation to support his or her child. The Court may consider these factors: past and present employment, education, training and ability to work, and other…

A parent’s failure to raise the issue of voluntary/willful unemployment with respect to the other parent’s income is a waiver of this issue.