There are a several factors a judge considers for voluntary impoverishment, mostly surrounding past work history, level of education, the efforts made to retain employment. Also, it is important to note that the guidelines are set up such that the non-custodial parent's income is the biggest factor.....as a result, the increased income of a custodial parent imputed may or may not result in a material change of circumstances. So in short answer, voluntary impoverishment can apply to the situation you describe, it would depend on the specific circumstances.