California, United States of America
The following excerpt is from Saldana v. Noh, A146949 (Cal. App. 2016):
"The party seeking to have income imputed bears the burden of demonstrating opportunity to earn that income . . . ." (Mendoza v. Ramos (2010) 182 Cal.App.4th 680, 685.) The court typically considers such factors as "the imputee's resume, want ads for persons with the credentials of the potential imputee, opinion testimony (e.g., from a professional job counselor) that a person with the imputee's credential could readily
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