ESQUIRE: ILLINOIS’ NEW CHILD SUPPORT RULES ON IMPUTED INCOME

On January 1, 2025, Illinois implemented significant changes to the Child Support statute, specifically addressing how courts may impute income to a parent in child support cases. We anticipate that these changes will provide more clarity, consistency, and fairness when one parent is purposely not making money to avoid their child support obligation.

Imputation of income is a tool courts use when one parent is not earning income consistent with their earning potential. In other words, if a parent is choosing not to work or working below their ability, the court may assign them an income figure based on what they could be earning—not what they are actually earning. Before 2025, the law left much discretion to judges without a clear structure for how to calculate that under-earning party’s potential income. The recent amendments now require courts to conduct an evidentiary hearing that includes a detailed analysis of specific statutory factors when determining a parent’s potential income.

These factors include the parent’s assets and whether they own substantial non-income producing assets. The court must also consider the parent’s residence, employment and earning history, job skills, educational attainment, literacy, age, health, criminal record and any other employment barriers, along with a record of whether the parent has been seeking work. Beyond those personal factors, the court must look at the local job market, the availability of local employers willing to hire the parent, prevailing earning levels in the community, and any other relevant background information in the case. If, after weighing these factors, the court cannot reasonably determine a parent’s potential income, the statute provides a fallback—a rebuttable presumption that the parent’s potential income is 75% of the federal poverty level for a single person ($15,650). Another important clarification in the 2025 law is that incarceration is not considered voluntary unemployment and cannot be used as a basis for imputing income.

A central feature of these new statutory changes is the requirement of an evidentiary hearing. The statute now makes it mandatory that courts hold an evidentiary hearing before they impute income, unless both parties agree otherwise. The court must make specific written findings identifying which statutory factors it relied on in reaching its decision. This is a significant shift, as it ensures that imputation of income is no longer based on argument, incomplete information, or guesswork, but rather on facts presented in court.

For parties facing allegations of voluntary unemployment or underemployment, this change raises the stakes. The party seeking to impute income must now come to court prepared to present detailed evidence. This may include proof of the other parent’s past employment and earnings history, their job skills, certifications, educational attainment, and efforts—or lack thereof—to find suitable employment. Health records, criminal records, or other employment barriers may also be relevant. Courts may consider expert testimony from vocational evaluators who can assess a parent’s true earning potential.

The 2025 amendments to the Illinois Child Support statute mark a major step forward in ensuring that child support determinations are based on both parents’ incomes and are grounded in fairness and facts. The law now requires courts to take a thoughtful, evidence-based approach when deciding whether to impute income and how much. By clearly identifying the factors courts must consider and requiring an evidentiary hearing with written findings, Illinois is making sure that child support orders reflect each parent’s actual ability to contribute.

Before running toward an evidentiary hearing, make sure to calculate the amount at stake and determine if the benefit of higher child support justifies the cost of the evidentiary hearing. In some cases, a settlement will be more cost effective overall.

It is worth noting that there was no similar amendment to the Illinois Spousal Support statute. As a result, it is unclear whether imputation of income for purposes of maintenance or spousal support is allowed under the same evidentiary standard, or whether a court would be required to hold a similar evidentiary hearing if it wanted to impute income when calculating maintenance. For now, these new rules apply only to child support cases—but they may signal the direction Illinois courts are heading when it comes to fair and fact-based financial determinations in family law.

Michone J. Riewer is the managing partner at Strategic Divorce in Lake Bluff, 847-234-4445, strategicdivorce.com.