Chapter DCF 150 Appendix B

Register November 2008 No. 635

Chapter DCF 150

APPENDIX B

Child Support Percentage Worksheet

- See PDF for diagram Wisconsin Department of Children and Families

Division of Family and Economic Security

This form may be used to calculate a child support obligation in accordance with Chapter

DCF 150, Wisconsin Administrative Code. Use of this form is optional.

Case Name             ~Mother           Case number

              ~Father

SECTION I – Determination of Child Support Using the Percentage Standard

A. Calculation of Gross Income or, If Applicable, Income Modified for Business Expenses

Instructions: Use the total annual income disclosed to the court on the standard financial disclosure form and the most recently filed federal and state tax returns. Business expenses allowed for tax purposes may differ from expenses allowed for the determination of income modified for business expenses.

Gross Income:

1.   Enter annual income from all sources.       _________________

2.   Enter the amount of public assistance received.     _________________

3. Enter the amount of child support received.       _________________

4. Add lines 2 and 3         _________________

5. Subtract line 4 from line 1. This is the parent's gross income.     _________________

Income Modified for Business Expenses:

6.   Enter annual wages paid to dependent household members.     _________________

7.   Enter any undistributed income that the court determines is not

reasonably   necessary for the growth of the business.     _________________

8. Add lines 5, 6, and 7.         _________________

9. Enter business expenses that the court determines are reasonably

necessary for the production of income or operation of the business.     _________________

10. Subtract line 9 from line 8. This is the parent's

income modified for business expenses .       _________________

       

B. Calculation of Income Imputed Based on Earning Capacity

Instructions: If the parent's income is less than the parent's earning capacity or is unknown, the court may impute income at an amount that represents the parent's ability to earn, based on the parent's education, training and recent work experience, earnings during previous periods, current physical and mental health, history of child care responsibilities as the parent with primary physical placement, and the availability of work in or near the parent's community. If evidence is presented that due diligence has been exercised to ascertain information on the parent's actual income or ability to earn and that information is unavailable, the court may impute income of 35 hours per week at the federal minimum hourly wage.

        -           =        

  (earning capacity)   (gross income or income modified   (income imputed based on

          for business expenses) earning capacity)

       

C. Calculation of Income Imputed from Assets

Instructions: Income may be imputed from assets that are underproductive and to which income has been diverted to avoid paying child support or from which income is necessary to maintain the child or children at the standard of living they would have if were living with both parents. Indicate the net value and actual income from each applicable asset, multiply the total net value by the current 6-month treasury bill rate or any other rate that the court determines is reasonable, and subtract actual income from the assets that was included in gross income under Part A. - See PDF for table

       

D. Calculation of the Child Support Obligation Using the Percentage Standard: - See PDF for table

       

SECTION II - Computation of the Monthly Child Support Obligation for Serial-Family Payers - See PDF for table

       

Note: In cases where a court order needs to be determined for marital children and the date of an adjudicated paternity falls between the birth dates of the first and last child in the family with marital children, the legal obligation for child support to this family is determined as follows: - See PDF for table

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