By Joey N. Friedman, CPA, ABV, MAcc, MIB — President, Joey Friedman CPA PA.
Quick Answer
Florida child support uses combined parental income to determine support amount (Florida Statute §61.30). When one parent is self-employed, business-owning, or commission-heavy, reported income frequently understates true earning capacity. A child support forensic accountant reconstructs actual income through the same three techniques used in alimony forensic work: income normalization, lifestyle analysis, and bank deposit analysis. Florida’s child support guidelines apply combined monthly net income to a statutory table — higher reconstructed income produces higher support obligation. Florida courts can also impute income to a parent who’s voluntarily underemployed.
Florida Child Support Framework
Florida Statute §61.30:
- Combined monthly net income applied to statutory child support table
- Each parent’s percentage share of combined income determines their share
- Health insurance, daycare, extraordinary medical expenses adjust
- Timesharing affects via overnight credits
- Imputed income for voluntarily underemployed parents
Why Reported Income May Understate True Income
Same dynamics as alimony — self-employed parents, business owners, commission-heavy earners can manipulate reported income. See alimony forensic accountant.
Specific to child support: even modest income reconstruction (e.g., $50K/year additional) produces meaningfully higher monthly child support over the child’s minor years. A $50K reconstruction over 15 years = $750K+ total additional child support.
The Three Reconstruction Techniques
Income normalization. Restate owner compensation to market, add back personal expenses through business, restate family member salaries.
Lifestyle analysis. Document household spending; compare to reported income. Gap = undisclosed income.
Bank deposit analysis. Reconstruct income from deposits across all accounts.
Florida Imputed Income for Child Support
Florida courts can impute income to a parent who’s voluntarily underemployed. Imputation considers:
- Recent work history
- Occupational qualifications
- Prevailing earnings in the community for skill level
- Vocational testimony if available
Forensic CPA’s analysis supports imputation by documenting historical earnings, current earning capacity, and lifestyle evidence.
How Income Reconstruction Affects Child Support
Example: parent reported $40K/year vs reconstructed $120K/year.
At reported $40K: child support modest. At reconstructed $120K: 2-3x larger over child’s minor years.
Over 15 years until child’s age 18, difference can be hundreds of thousands of dollars.
Combined Alimony + Child Support Engagements
The forensic CPA’s income reconstruction supports BOTH simultaneously:
- Same records
- Same techniques
- Same reconstructed income figure feeds both calculations
Combined engagement typically more cost-effective than separate analyses.
Frequently Asked Questions
What does a child support forensic accountant do?
Reconstructs actual income for the child support calculation when reported income understates true earning capacity.
Can Florida courts impute income for child support?
Yes. Voluntarily underemployed parents can have income imputed.
How is Florida child support calculated?
Combined monthly net income applied to §61.30 statutory table. Each parent’s share is their percentage of combined income.
What if my ex is hiding income to reduce child support?
Forensic accountant identifies and quantifies undisclosed income through bank deposit analysis, lifestyle analysis, and business records review.
Does Joey Friedman CPA PA handle child support forensic work?
Yes — typically combined with alimony forensic work for the same Florida divorce.
Engaging Joey Friedman CPA PA
954-282-9615 or Contact the Firm
About Joey Friedman CPA PA
Disclaimer: This article is for informational purposes only and does not constitute legal, accounting, or tax advice.
Related coverage
- Alimony Forensic Accountant
- Income Normalization
- Lifestyle Analysis HNW
- Equitable Distribution Analysis
Florida Counties — Forensic Accounting and Business Valuation Hubs
Joey Friedman CPA PA serves clients throughout Florida. For county-specific forensic accounting and business valuation engagement details, see:
- Miami-Dade County Forensic Accounting (11th Judicial Circuit)
- Broward County Forensic Accounting (17th Judicial Circuit — Joey’s home county)
- Palm Beach County Forensic Accounting (15th Judicial Circuit)
- Orange County (Orlando) Forensic Accounting (9th Judicial Circuit + US Middle District Orlando Division)
- Hillsborough County (Tampa) Forensic Accounting (13th Judicial Circuit + US Middle District Tampa Division)
- Pinellas County (St. Petersburg / Clearwater) Forensic Accounting (6th Judicial Circuit + US Middle District Tampa Division)
Additional Florida Counties — Recently Added Hubs
- Duval County (Jacksonville) Forensic Accounting (4th Judicial Circuit + US Middle District Jacksonville Division)
- Lee County (Fort Myers) Forensic Accounting (20th Judicial Circuit + US Middle District Fort Myers Division)
- Collier County (Naples) Forensic Accounting (20th Judicial Circuit + US Middle District Fort Myers Division)