Forensic Vocational Expert · SouthEast Vocational Experts · Updated November 8, 2026
Short answer: Under Florida Statute § 61.30(2)(b), a court imputes income to a parent whose unemployment or underemployment is voluntary, unless it finds physical or mental incapacity or other circumstances beyond that parent’s control. To impute any amount other than the statutory default, the party seeking imputation must prove, with competent, substantial evidence, the amount and source of the income — through evidence of available employment the parent is suitably qualified for by education, experience, current licensure, or geographic location. That is precisely what a vocational earning capacity evaluation produces.
Imputed income disputes rarely turn on whether a parent could work in the abstract. They turn on evidence: which jobs, at what pay, in which community, for a person with this background and these limitations. Florida’s statute puts that burden squarely on the party asking the court to impute.
What does Florida law say about imputed income?
Section 61.30(2)(b) sets out the framework:
- Voluntariness. Income is imputed to an unemployed or underemployed parent if the court finds the unemployment or underemployment voluntary, absent a finding of physical or mental incapacity or other circumstances over which the parent has no control.
- How earning capacity is measured. The parent’s employment potential and probable earnings level are determined from recent work history, occupational qualifications, and prevailing earnings level in the community, if that information is available.
- The default presumption. If income information is unavailable, or a parent fails to participate or to supply adequate financial information, income is automatically imputed, with a rebuttable presumption equal to the U.S. Census Bureau median income of year-round full-time workers.
- Stay-at-home exception. The court may refuse to impute income if it finds it necessary for that parent to stay home with the child who is the subject of the support calculation.
What evidence is required to impute a specific amount?
To impute an amount other than the Census median, the court must make specific findings of fact. Under § 61.30(2)(b)1., the party seeking imputation must present competent, substantial evidence that:
- the unemployment or underemployment is voluntary; and
- identifies the amount and source of the imputed income, through evidence of income from available employment for which the party is suitably qualified by education, experience, current licensure, or geographic location — with due consideration given to the parties’ time-sharing schedule.
Section 61.30(2)(b)2. adds two limits. Income may not be imputed based on income records more than five years old at the time of the hearing, or at a level the party has never earned — unless the party is recently degreed, licensed, certified, relicensed, or recertified and thus qualified for it, subject to geographic location.
The practical gap: testimony that a parent “could earn more” is not the same as evidence of specific, available jobs in that parent’s community that match that parent’s qualifications. A labor market survey closes that gap.
How does a vocational evaluation establish earning capacity?
A forensic vocational evaluation answers the statute’s questions in the order the court needs them:
- Document review — employment records, education and licensure, and any medical or psychological records relevant to work capacity.
- Structured and unstructured diagnostic vocational interview — age, education, work history, skills, and any physical or psychological limitations (in person, by video, or by phone).
- Vocational testing when indicated — aptitudes, interests, and, where relevant, attention, concentration, memory, and cognitive measures.
- Transferable skills analysis — which occupations the parent is qualified for based on education, experience, and current licensure.
- Labor market survey — documented openings and prevailing wages for those occupations in the parent’s geographic area.
- Retraining analysis when relevant — plans, costs, and time frames, which also matter in rehabilitative alimony questions.
The finished report ties each opinion to the factors the statute names, which makes it usable evidence rather than argument. Learn more about our divorce and earning capacity evaluations.
Does a disability or VA rating mean a parent cannot work?
Not automatically. Florida counts disability benefits as income under § 61.30(2)(a), and imputation is barred only when the court finds incapacity or circumstances beyond the parent’s control. A disability rating from one system measures something different from whether a person can perform available work. A vocational evaluation looks at actual functional limitations and how they affect employability — which may support imputation, limit it, or show it is not appropriate.
Why might a parent remain unemployed or underemployed?
There are many legitimate reasons — a lack of current skills or credentials, health conditions, caregiving needs, or a local labor market with few suitable openings. In contested cases, the question is whether the situation reflects choice or real constraint. An objective evaluation separates the two with documented evidence instead of competing accusations.
Where in Florida do we provide earning capacity evaluations?
SouthEast Vocational Experts provides vocational evaluations throughout Florida — including Jacksonville, Pensacola, Tallahassee, Tampa, St. Petersburg, Clearwater, Orlando, Fort Myers, and Miami — as well as across the Southeast and nationally.
Frequently Asked Questions
Who has the burden of proof when imputing income in Florida?
Under section 61.30(2)(b)1., the party seeking to impute income must present competent, substantial evidence that the unemployment or underemployment is voluntary and must identify the amount and source of the imputed income through evidence of available employment the parent is suitably qualified for.
What happens if a parent will not provide financial information?
If income information is unavailable, or a parent fails to participate or to supply adequate financial information, the statute automatically imputes income with a rebuttable presumption equal to the Census Bureau median income of year-round full-time workers.
Can income be imputed at a level the parent has never earned?
Generally no. Section 61.30(2)(b)2. bars imputation at a level a party has never earned, unless the party is recently degreed, licensed, certified, relicensed, or recertified and thus qualified for it, subject to geographic location. It also bars reliance on income records more than five years old.
Does receiving VA disability mean a parent cannot work?
Not necessarily. Florida counts disability benefits as income, and the statute removes imputation only when the court finds physical or mental incapacity or other circumstances beyond the parent’s control. A vocational evaluation assesses what work, if any, the parent can actually perform.
Need an earning capacity evaluation in a Florida case?
We work with family law attorneys and parties to document employability, transferable skills, and prevailing wages in the parent’s community.
Request a Free ConsultationCall (404) 735-6900This article is general information about vocational evaluation, not legal advice. For advice about a specific claim or case, consult a VA-accredited representative or a licensed attorney.