When a parent will not or cannot show reliable evidence of income, a Georgia court may impute income to that parent. The statute says “a parent,” and Schedule A needs both parents’ gross income, so it reaches the custodial parent as well as the one who pays.
When Income May Be Imputed
Under OCGA 19-6-15(f)(4)(A), “if a parent fails to produce reliable evidence of income, such as tax returns for prior years, check stubs, or other information for determining current ability to pay child support,” and the court “has no other reliable evidence of the parent’s income or income potential, gross income for the current year may be imputed.” In Franco v. Eagle, 361 Ga. App. 506 (2021), producing some tax returns did not settle the question, because nothing in the statute “suggests that production of the type of evidence mentioned as examples of reliable evidence of income forecloses a court from imputing income.”
How the Number Is Set
The statute requires an individualized look at “the specific circumstances of the parent to the extent known,” including the parent’s “assets, residence, employment and earnings history, job skills, educational attainment, literacy, age, health, criminal record and other employment barriers, and record of seeking work, as well as the local job market.” In Lockhart v. Lockhart, 361 Ga. App. 499 (2021), the trial court imputed $48,000 a year based on three years the husband had spent driving a tow truck, although he had since moved and earned far less. The Court of Appeals reversed: “there must be evidence that the parent then has the ability to earn an amount sufficient to pay the award of support; otherwise, the award cannot stand.”
A Second Look Within 90 Days
Under OCGA 19-6-15(f)(4)(C), a party who believes the other parent’s income is higher than the amount imputed may move within 90 days for a hearing on “reliable evidence,” but arrearages built on the imputed figure “shall not be forgiven.”
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This post is a quick overview of the law and is not intended as legal advice. Please feel free to contact our office for a consultation if you have questions about this or any other legal aspects regarding your case!