What happens if the non-custodial parent works off-the-books?
Proving actual income can be difficult in situations where the custodial parent is not familiar with the finances of the non-custodial parent. However, if the custodial parent can prove what the actual expenses of the non-custodial parent are, the court will impute income based on what the non-custodial parent is spending each month to support their lifestyle. Familiarity can be a double-edged sword, however. If the custodial parent has recently filed a joint income tax return with the non-custodial parent in which reported income is lower than actual income, the custodial parent may be held to have admitted the lower figure because they signed the joint tax return. For the non-custodial spouse to argue otherwise may invite a report by the court to the IRS and NYS Tax and Finance of under-reported income by both spouses, which is a felony. In situations where there is no evidence of what the non-custodial parent earns, the court will base child support on the demonstrated needs of the
