CHILD SUPPORT IS NOT ALWAYS SET ON THE INCOME… THAT A PARENT REPORTS ON THEIR TAXES

The level of child support is determined by the parents’ ability to provide for their children rather than their current economic situation. A court need not rely upon a party’s own account of his or her finances but may impute income based upon the party’s past income or demonstrated future potential earnings. The court may impute income to a party based on their employment history, future earning capacity, educational background, or money received from friends & relatives. The Support Magistrate’s determination to impute to the father his 2017 adjusted gross income, rather than rely on his 2018 adjusted gross income as reported, and the monthly contributions made to the father by his friend was based on credibility determinations and supported by the record, & thus should not be disturbed.