DCF 150.02(15) (15)“Income imputed from assets" means the amount of income ascribed to assets that are unproductive 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 they were living with both parents, and that exceeds the actual income from the assets.
DCF 150.02(16) (16)“Income modified for business expenses" means the amount of income after adding wages paid to dependent household members, adding undistributed income that the court determines is not reasonably necessary for the growth of the business, and subtracting business expenses that the court determines are reasonably necessary for the production of that income or operation of the business and that may differ from the determination of allowable business expenses for tax purposes.
DCF 150.02(17) (17)“Intact family" means a family in which the child or children and the payer reside in the same household and the payer shares his or her income directly with the child or children and has a legal obligation to support the child or children.
DCF 150.02(18) (18)“Legal obligation for child support" has the meaning prescribed for “child support" or “child support obligation" in sub. (5).
DCF 150.02(19) (19)“Low-income payer" means a payer for whom the court uses the monthly support amount provided in the schedule in Appendix C based on the court's determination that the payer's total economic circumstances limit his or her ability to pay support at the level provided under s. DCF 150.035 and the payer's income available for child support is at a level set forth in the schedule in Appendix C.
DCF 150.02(20) (20)“Marital child" means a child determined to be a marital child under s. 767.803, Stats.
DCF 150.02(21) (21)“Monthly income available for child support" means the monthly income at which the child support obligation is determined, which is calculated by adding the parent's annual gross income or, if applicable, the parent's annual income modified for business expenses; the parent's annual income imputed based on earning capacity; and the parent's annual income imputed from assets, and dividing that total by 12.
DCF 150.02(22) (22)“Parent" means the natural or adoptive parent of the child.
DCF 150.02(23) (23)“Payee" means the parent who is the recipient of child support as a result of a court order.
DCF 150.02(24) (24)“Payer" means the parent who incurs a legal obligation for child support as a result of a court order.
DCF 150.02(25) (25)“Serial-family parent" means a parent with an existing legal obligation for child support who incurs an additional legal obligation for child support in a subsequent family as a result of a court order.
DCF 150.02(25m) (25m)“Shared-placement parent" means a parent who has a court-ordered period of placement of at least 25% and is ordered by the court to assume the child's basic support costs in proportion to the time that the parent has placement of the child.
DCF 150.02(26) (26)  “ Shared-placement payer” means the shared-placement parent who is determined to owe a greater support amount than the other parent under the calculation in s. DCF 150.035 (1).
DCF 150.02(27) (27)“Split-placement payer" means a payer who has 2 or more children and who has physical placement of one or more but not all of the children.
DCF 150.02(29) (29)“Variable costs" means the reasonable costs above basic support costs incurred by or on behalf of a child, including but not limited to, the cost of child care, tuition, a child's special needs, and other activities that involve substantial cost.
DCF 150.02(30) (30)“Worksheet" means the department's percentage standard worksheet, printed as Appendix B to this chapter.
DCF 150.02 History History: Cr. Register, January, 1987, No. 373, eff. 2-1-87; r. (2) (b) to (d), r. and recr. (12) to (14), renum. (26) to (28) to be (27) to (29) and am. (29), cr. (26), Register, August, 1987, No. 380, eff. 9-1-87; r. and recr., Register, February, 1995, No. 470, eff. 3-1-95; CR 03-022: am. (2), r. and recr. (3), r. (4), renum. (5) through (10) to be (4) through (9), am. (8), cr. (10), r. and recr. (13), (20), (25), (28) and (30), renum. (14), (16), (17) and (18) to be (16), (17), (18) and (20), am. (16) and (18), cr. (14), am. (15), renum. (19), (22), (23) and (24) to be (22), (23), (24) and (25), cr. (19), r. and recr. (21), renum. (26) and (27) to be (27) and (28) and am., cr. (26), r. and recr. (29), renum. (31) to be (30) Register December 2003 No. 576, eff. 1-1-04; corrections in (11) and (13) (b) made under s. 13.93 (2m) (b) 7., Stats., Register June 2007 No. 618; corrections in (8), (13) (a) 9., (19), (26), and (28) made under s. 13.92 (4) (b) 6. and 7., Stats., Register November 2008 No. 635; EmR0821: emerg. cr. (12m), eff. 6-27-08; CR 08-066: cr. (12m) Register December 2008 No. 636, eff. 1-1-09; CR 09-036: am. (25) and (26), cr. (25m) Register November 2009 No. 647, eff. 1-1-10; CR 16-075: am. (10), (13) 7., 8. Register June 2018 No. 750, eff. 7-1-18; 2021 Wis. Act 35: cr. (9m), am. (19), (26), r. (28) Register June 2021 No. 786, eff. 12-1-21; correction in (26) made under s. 35.17, Stats., Register December 2021 No. 792; 2021 Wis. Act 160: am. (13) (a) 8. Register March 2022 No. 795, eff. 4-1-22.
DCF 150.03 DCF 150.03Support orders.
DCF 150.03(1)(1)Determining income available for child support. The court shall determine a parent's monthly income available for child support by adding together the parent's annual gross income or, if applicable, the parent's annual income modified for business expenses; the parent's annual income imputed based on earning capacity; and the parent's annual income imputed from assets, and dividing that total by 12. This may be done by completing the worksheet in Appendix B, although use of the worksheet for this purpose is not required.
DCF 150.03(2) (2) Determining income modified for business expenses. In determining a parent's monthly income available for child support under sub. (1), the court may adjust a parent's gross income as follows:
DCF 150.03(2)(a) (a) Adding wages paid to dependent household members.
DCF 150.03(2)(b) (b) Adding undistributed income that meets the criteria in s. DCF 150.02 (13) (a) 9. and that the court determines is not reasonably necessary for the growth of the business. The parent shall have the burden of proof to show that any undistributed income is reasonably necessary for the growth of the business.
DCF 150.03(2)(c) (c) Reducing gross income by the business expenses that the court determines are reasonably necessary for the production of that income or operation of the business and that may differ from the determination of allowable business expenses for tax purposes.
DCF 150.03(3) (3) Determining income imputed based on earning capacity. In situations where the income of a parent is less than the parent's earning capacity or is unknown, and in the absence of credible evidence to the contrary, the court may impute income to the parent 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 to the parent the income that a person would earn by working 35 hours per week for the higher of the federal minimum hourly wage under 29 USC 206 (a) (1) or the state minimum wage in s. DWD 272.03. As an alternative to imputed income, the court may order the parent who is not a custodial parent to search for a job or participate in a work experience and job training program, including the Children First program under s. 49.36, Stats. If a parent has gross income or income modified for business expenses below his or her earning capacity, the income imputed based on earning capacity shall be the difference between the parent's earning capacity and the parent's gross income or income modified for business expenses.
DCF 150.03(4) (4) Determining income imputed from assets.
DCF 150.03(4)(a) (a) The court may impute a reasonable earning potential to a parent's assets if the court finds both of the following:
DCF 150.03(4)(a)1. 1. The parent has ownership and control over any real or personal property, including but not limited to, life insurance, cash and deposit accounts, stocks and bonds, business interests, net proceeds resulting from worker's compensation or other personal injury awards not intended to replace income, and cash and corporate income in a corporation in which the parent has an ownership interest sufficient to individually exercise control and the cash or corporate income is not included as gross income under s. DCF 150.02 (13).
DCF 150.03(4)(a)2. 2. The parent's assets are underproductive and at least one of the following applies:
DCF 150.03(4)(a)2.a. a. The parent has diverted income into assets to avoid paying child support.
DCF 150.03(4)(a)2.b. b. Income from the parent's assets is necessary to maintain the child or children at the standard of living they would have had if they were living with both parents.
DCF 150.03(4)(b) (b) The court shall impute income to assets by multiplying the total net value of the assets by the current 6-month treasury bill rate or any other rate that the court determines is reasonable and subtracting the actual income from the assets that was included as gross income under s. DCF 150.02 (13).
DCF 150.03(5) (5) Adjustment for child's social security.
DCF 150.03(5)(a) (a) The court may consider a child's benefit under 42 USC 402 (d) based on a parent's entitlement to federal disability or old-age insurance benefits under 42 USC 401 to 433 and adjust a payer's child support obligation by subtracting the amount of the child's benefit received by the payee. In no case may this adjustment require the payee to reimburse the payer for any portion of the child's benefit. If the payer is receiving the child's benefit, the support amount is either the designated percentage applied to the payer's income or the amount of the child's benefit, whichever is greater.
DCF 150.03(5)(b) (b) If the shared-placement guidelines under s. DCF 150.035 (1) apply, the child's benefit is split between the parents in proportion to the amount of time the child spends with each parent. Add the proportion of the child's benefit that represents the proportion of time the child spends with the parent not receiving the benefit to the support obligation of the parent who is receiving the child's benefit. Support shall be determined as follows:
DCF 150.03(5)(b)1. 1. Determine each parent's monthly income available for child support under sub. (1). If a parent has one or more previous child support obligations, determine the parent's monthly income available for child support adjusted for the previous obligations as provided in s. DCF 150.04 (1). Include the parent's federal disability or old age insurance benefits under 42 USC 401 to 433 in that parent's income, but do not include the child's benefit under 42 USC 402 (d) in either parent's income.
DCF 150.03(5)(b)2. 2. Multiply each parent's monthly income available for child support by the designated percentage.
DCF 150.03(5)(b)3. 3. Multiply each amount determined under subd. 2. by 150%.
DCF 150.03(5)(b)4. 4. Multiply the amount determined for each parent in subd. 3. by the proportion of time that the child spends with the other parent.
DCF 150.03(5)(b)5. 5. Multiply the amount of the child's benefit by the proportion of the time the child spends with the parent who is not receiving the child's benefit.
DCF 150.03(5)(b)6. 6. Add the amount in subd. 5. to the child support obligation calculated in subd. 4. for the parent who is receiving the child's benefit.
DCF 150.03(5)(b)7. 7. Offset the resulting amounts against each other. The parent with the greater child support obligation is the shared-placement payer. The shared-placement payer shall pay either the lesser of the amount determined in this subsection or the amount determined using the designated percentage.
DCF 150.03 Note Note: The following example shows how the child support obligation is determined for a shared-placement parent who receives a child's benefit under 42 USC 402 (d):
DCF 150.03 Note Assumptions:
DCF 150.03 Note Two children
DCF 150.03 Note Parent A has placement 146 days or 40% of the year.
DCF 150.03 Note Parent B has placement 219 days or 60% of the year.
DCF 150.03 Note Parent A's current monthly income available for support is $2000.
DCF 150.03 Note Parent B's current monthly income available for support is $2500
DCF 150.03 NoteParent B receives a $1000 per month child's benefit under 42 USC 402(d) based on Parent A's entitlement to federal disability or old-age insurance benefits under 42 USC 401 to 433.
DCF 150.03 Note Calculation: - See PDF for table PDF
DCF 150.03(5m) (5m) Adjustment for adoption assistance. The court may consider adoption assistance received by either parent under s. 48.975 (3) (a), Stats. If the shared placement guidelines under s. DCF 150.035 (1) apply, the adoption assistance should be split between the parents in proportion to the amount of time the child spends with each parent. Add the proportion of the adoption assistance that represents the proportion of time the child spends with the parent not receiving the adoption assistance to the support obligation of the parent who is receiving the adoption assistance. Support shall be determined as follows:
DCF 150.03(5m)(a) (a) Determine each parent's monthly income available for child support under s. DCF 150.03 (1). If a parent has one or more previous child support obligations, determine the parent's monthly income available for child support adjusted for the previous obligations as provided in s. DCF 150.04 (1). Do not include the adoption assistance under s. 48.975 (3) (a), Stats., in either parent's income.
DCF 150.03(5m)(b) (b) Multiply each parent's monthly income available for child support by the designated percentage.
DCF 150.03(5m)(c) (c) Multiply each amount determined under par. (b) by 150%.
DCF 150.03(5m)(d) (d) Multiply the amount determined for each parent in par. (c) by the proportion of time that the child spends with the other parent.
DCF 150.03(5m)(e) (e) Multiply the amount of the adoption assistance by the proportion of the time the child spends with the parent who is not receiving the child's benefit.
DCF 150.03(5m)(f) (f) Add the amount in par. (e) to the child support obligation calculated in par. (d) for the parent who is receiving the adoption assistance.
DCF 150.03(5m)(g) (g) Offset the resulting amounts against each other. The parent with the greater child support obligation is the shared-placement payer. The shared-placement payer shall pay the lesser of the amount determined in this subsection or the amount determined using the designated percentage.
DCF 150.03 Note Note: Section 46.10 (14) (cm) 1., Stats., caps the amount that adoptive parent/s may be ordered to pay for child support to the amount of the adoption assistance.
DCF 150.03(6) (6) Determine child support before maintenance. If a payer will have obligations for both child support and maintenance to the same payee, the court shall determine the payer's child support obligation under this chapter before determining the payer's maintenance obligation under s. 767.56, Stats.
DCF 150.03(7) (7) Calculation of family support. When the designated percentage is used to calculate support under s. 767.531, 2019 Stats., the amount determined shall be increased by the amount necessary to provide a net family support payment, after state and federal income taxes are paid, of at least the amount of a child support payment under the standard.
DCF 150.03(8) (8) Expression of ordered support. The support amount shall be expressed as a fixed sum unless the parties have stipulated to expressing the amount as a percentage of the payer's income and the requirements under s. 767.34 (2) (am) 1. to 3., Stats., are satisfied.
DCF 150.03(9) (9) Trust. The court may protect and promote the best interests of the minor children by setting aside a portion of the child support that either party is ordered to pay in a separate fund or trust for the support, education, and welfare of such children.
DCF 150.03(10) (10) Dependency exemption. The court may order the payee to waive the federal dependency exemption provided that the payee's execution of the exemption waiver is made contingent on the receipt of child support payments.
DCF 150.03 History History: Cr. Register, January, 1987, No. 373, eff. 2-1-87; am. (1) (intro.), Register, August, 1987, No. 380, eff. 9-1-87; am. (1) (intro.), renum. (2) to (4) to be (4) to (6) and am. (5), cr. (2), (3), (7), Register, February, 1995, No. 470, eff. 3-1-95; corrections in (7) made under s. 13.93 (2m) (b) 7., Stats., Register January 2003 No. 565; CR 03-022: r. and recr. (1) (intro), (2), (3), and (5), renum. (4), (6) and (7) to be (7), (10) and (11), cr. (4), cr. (6), (8) and (9) Register December 2003 No. 576, eff. 1-1-04; corrections in (6), (7), (8). (11) (a) and (b) made under s. 13.93 (2m) (b) 7., Stats., Register June 2007 No. 618; corrections in (1) (intro.), (2) (b), (4) (a) 1. and (b) made under s. 13.92 (4) (b) 7., Stats., Register November 2008 No. 635; CR 08-066: am. (3) Register December 2008 No. 636, eff. 1-1-09; CR 16-075: am. (3), renum. (5) to (5) (a) and am., cr. (5) (b), (5m) Register June 2018 No. 750, eff. 7-1-18; CR 18-087: am. (5) (b) 7. Register June 2019 No. 762, eff. 7-1-19; 2021 Wis. Act 35: (1) renum. from (1) (intro.) and am., (1) (a) to (e) renum. to DCF 150.035 (2) (a) to (e), am. (5) (a), (b) (intro.) 2., 7., (5m) (intro.), (a), (b), (g), (7), (11) renum. to DCF 150.035 (3) and am. Register June 2021 No. 786, eff. 12-1-21; correction in (5) (b) 1. made under s. 35.17, Stats., Register December 2021 No. 792.
DCF 150.035 DCF 150.035Determining the child support obligation.
DCF 150.035(1)(1)Determining the child support obligations of shared-placement parents.
DCF 150.035(1)(a) (a) The shared-placement formula may be applied when both of the following conditions are met:
DCF 150.035(1)(a)1. 1. Both parents have court-ordered periods of placement of at least 25% or 92 days a year. When calculating periods of placement based on “equivalent care” under s. DCF 150.02 (10), the total number of overnights may exceed 365. The period of placement for each parent shall be determined by calculating the number of overnights or equivalent care ordered to be provided by the parent and dividing that number by the total number of overnights in a year. The combined periods of placement for both parents shall equal the total number of overnights.
DCF 150.035(1)(a)2. 2. Each parent is ordered by the court to assume the child's basic support costs in proportion to the time that the parent has placement of the child.
DCF 150.035(1)(b) (b) The child support obligations for parents who meet the requirements of par. (a) may be determined as follows:
DCF 150.035(1)(b)1. 1. Determine each parent's monthly income available for child support under s. DCF 150.03 (1). In determining whether to impute income based on earning capacity for an unemployed parent or a parent employed less than full time under s. DCF 150.03 (3), the court shall consider benefits to the child of having a parent remain in the home during periods of placement and the additional variable day care costs that would be incurred if the parent worked more. If a parent has one or more previous child support obligations, determine the parent's monthly income available for child support adjusted for the previous obligations as provided in s. DCF 150.04 (1).
DCF 150.035(1)(b)2. 2. Multiply each parent's monthly income available for child support by the designated percentage.
DCF 150.035(1)(b)3. 3. Multiply each amount determined under subd. 2. by 150%.
DCF 150.035 Note Note: The 150% accounts for household maintenance expenditures duplicated by both parents, such as a bedroom, clothes, and personal items.
DCF 150.035(1)(b)4. 4. Multiply the amount determined for each parent under subd. 3. by the proportion of the time that the child spends with the other parent to determine each parent's child support obligation.
DCF 150.035(1)(b)5. 5. Offset resulting amounts under subd. 4. against each other. The parent with a greater child support obligation is the shared-placement payer. The shared-placement payer shall pay the lesser of the amount determined under this subdivision or the amount determined using the designated percentage. If the shared-placement payer is also a low-income or high-income payer, the court may combine the provisions of either s. DCF 150.04 (4) or (5) with the provisions of this section.
DCF 150.035(1)(b)6. 6. In addition to the child support obligation determined under subd. 5., the court shall assign responsibility for payment of the child's variable costs in proportion to each parent's share of physical placement, and based upon a detailed list of the variable costs provided by the parties. Due consideration shall be given to a disparity in the parents' income and the transportation costs associated with each parent's respective periods of physical placement. The court shall direct the manner of payment of a variable cost order to be either between the parents or from a parent to a third-party service provider. The court shall not direct payment of variable costs to be made to the department or the department's designee.
DCF 150.035(1)(b)7. 7. A change in the child's variable costs shall not in and of itself be considered a substantial change in circumstances sufficient to justify a revision of a judgment or order under s. 767.59, Stats.
DCF 150.035 Note Note: The following example shows how to calculate the child support obligations of shared-placement parents.
DCF 150.035 Note Number of children: Two
DCF 150.035 Note Parent A:   $2,000 monthly income available for child support
DCF 150.035 Note   Court-ordered placement of the child for 219 days a year or 60%.
DCF 150.035 Note Parent B:   $3,000 monthly income available for child support
DCF 150.035 Note   Court-ordered placement of the child for 146 days a year or 40%. - See PDF for table PDF
DCF 150.035 Note Example of equivalent care:
DCF 150.035 Note Number of children: Two
DCF 150.035 Note Parent A: $2,000 monthly income available for child support
DCF 150.035 Note Parent A has court-ordered placement of the child 271 days a year or 74%.
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.