How is income imputed for spousal support purposes?

The court employs the methodology set out in the Federal Child Support Guidelines to determine income for purposes of spousal support as well as child support.[1] Olah J. noted in Rilli v. Rilli that the test for imputing income for child support purposes applies equally to claims for spousal support.[2] The Spousal Support Guidelines provide, in this regard: The starting point for the determination of income under both formulas is the definition of income under the Federal Child Support Guidelines, including the Schedule III adjustments. The Advisory Guidelines do not solve the complex issues of income determination that arise in cases involving self-employment income and other forms of non-employment income. In determining income it may be necessary, as under the Federal Child Support Guidelines, to impute income in situations where a spouse’s actual income does not appropriately reflect his or her earning capacity.[3]