Section DCF 150.03 - Support orders(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; the parent's annual income imputed when no or little information is known; 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.(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:(a) Adding wages paid to dependent household members.(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.(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.(3) INCOME IMPUTED BASED ON EARNING CAPACITY. If a parent is voluntarily unemployed or underemployed without good cause, the court may impute income to the parent based on the parent's earning capacity. A parent's incarceration may not be treated as voluntary unemployment for purposes of establishing or modifying a child support order. In determining a parent's earning capacity, the court may consider the following factors: (a) The parent's recent work experience.(b) The parent's earnings during previous periods of employment.(c) The parent's job skills and training.(d) The parent's education.(e) A vocational evaluation of the parent, if available.(f) The parent's diligence in seeking appropriate employment.(g) Employment barriers the parent faces, such as homelessness, lack of a driver's license, alcohol or other drug dependence, or immigration status.(h) The parent's criminal history and history of incarceration.(i) If the parent is unemployed, whether the unemployment is due to the parent's job-related misconduct.(j) If the parent is the caretaker of a child common to the parties, the relationship between the parent's earning capacity and the child care costs that would be incurred if the parent obtained paid employment.(k) If the parent is the caretaker of a child common to the parties who has unusual emotional or physical needs, whether the child requires that parent's presence in the home.(l) The parent's participation in reasonable career or occupational training to establish basic skills or enhance earning capacity.(n) The location of the parent's residence.(o) The parent's receipt of Wisconsin Works cash assistance under s. 49.148, Stats.(p) The parent's receipt of Supplemental Security Income under 42 USC 1381 to 1383f.(q) Any other factor that the court determines is relevant.(3m) INCOME IMPUTED WHEN NO OR LITTLE INFORMATION IS KNOWN. If a parent's income is unknown and evidence is presented that due diligence has been exercised to ascertain information on the parent's actual income or ability to earn and no or little information is known, the court may impute the income to the parent that an individual would earn by working 10 to 35 hours per week for the higher of the federal minimum hourly wage under 29 USC 206 (a) (1) or the state minimum hourly wage under s. 104.035 (1) (a), Stats. The court may use any factors in sub. (3), if known, to determine the number of hours to impute.(4) DETERMINING INCOME IMPUTED FROM ASSETS. (a) The court may impute a reasonable earning potential to a parent's assets if the court finds both of the following: 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).2. The parent's assets are underproductive and at least one of the following applies:a. The parent has diverted income into assets to avoid paying child support.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.(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).(5) ADJUSTMENT FOR CHILD'S SOCIAL SECURITY. (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.(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: 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.2. Multiply each parent's monthly income available for child support by the designated percentage.3. Multiply each amount determined under subd. 2. by 150%.4. Multiply the amount determined for each parent in subd. 3. by the proportion of time that the child spends with the other parent.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.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.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. 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):
Assumptions:
Two children
Parent A has placement 146 days or 40% of the year.
Parent B has placement 219 days or 60% of the year.
Parent A's current monthly income available for support is $2000.
Parent B's current monthly income available for support is $2500
Parent 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.
Calculation:
Calculation: | | |
| Parent A | Parent B |
Monthly income available for child support | $2,000 | $2,500 |
Monthly income available for child support X percentage standard for two children | $2,000 X 25% = $500 | $2,500 X 25% = $625 |
Amount X 150% | $500 X 150% = $750 | $625 X 150% = $937.50 |
Amount X proportion of time spent with other parent | $750 X 60% = $450 | $937.50 X 40% = $375 |
Child's benefit X proportion of time spent with parent not receiving the child's benefit | | $1,000 X 40% = $400 |
Add last two amounts | | $375 + $400 = $775 |
Offset | | $775 - $450 = $325 (Parent B) |
(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: (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.(b) Multiply each parent's monthly income available for child support by the designated percentage.(c) Multiply each amount determined under par. (b) by 150%.(d) Multiply the amount determined for each parent in par. (c) by the proportion of time that the child spends with the other parent.(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.(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.(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. 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.
(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.(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.(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.(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.(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.Wis. Admin. Code Department of Children and Families § DCF 150.03
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.Amended by, CR 16-075: am. (3), renum. (5) to (5) (a) and am., cr. (5) (b), (5m) Register June 2018 No. 750, eff. 7/1/2018Amended by, CR 18-087: am. (5) (b) 7. Register June 2019 No. 762, eff. 7/1/2019Amended by, Cr. 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. 12/1/2021Amended by, correction in (5) (b) 1. made under s. 35.17, Stats., Register November 2021 No. 792, eff. 1/1/2022Amended by, CR 23-011: am. (1), r. and recr. (3), cr. (3m) Register December 2023 No. 816, eff. 1/1/2024Sub. (11) is renumbered to DCF 150.035(3) and amended eff. 12-1-21 by 2021 Wis. Act 35.