Chapter DCF 150

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) 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:

DCF 150.03(3)(a) (a) The parent’s recent work experience.

DCF 150.03(3)(b) (b) The parent’s earnings during previous periods of employment.

DCF 150.03(3)(c) (c) The parent’s job skills and training.

DCF 150.03(3)(d) (d) The parent’s education.

DCF 150.03(3)(e) (e) A vocational evaluation of the parent, if available.

DCF 150.03(3)(f) (f) The parent’s diligence in seeking appropriate employment.

DCF 150.03(3)(g) (g) Employment barriers the parent faces, such as homelessness, lack of a driver’s license, alcohol or other drug dependence, or immigration status.

DCF 150.03(3)(h) (h) The parent’s criminal history and history of incarceration.

DCF 150.03(3)(i) (i) If the parent is unemployed, whether the unemployment is due to the parent’s job-related misconduct.

DCF 150.03(3)(j) (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.

DCF 150.03(3)(k) (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.

DCF 150.03(3)(L) (L) The parent’s participation in reasonable career or occupational training to establish basic skills or enhance earning capacity.

DCF 150.03(3)(m) (m) The parent’s age.

DCF 150.03(3)(n) (n) The location of the parent’s residence.

DCF 150.03(3)(o) (o) The parent’s receipt of Wisconsin Works cash assistance under s. 49.148, Stats.

DCF 150.03(3)(p) (p) The parent’s receipt of Supplemental Security Income under 42 USC 1381 to 1383f.

DCF 150.03(3)(q) (q) Any other factor that the court determines is relevant.

DCF 150.03(3m) (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.

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 Note 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.

DCF 150.03 Note Calculation:

- See PDF for table

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; CR 23-011: am. (1), r. and recr. (3), cr. (3m) Register December 2023 No. 816, eff. 1-1-24.

DCF 150.035 DCF 150.035 Determining the child support obligation.

DCF 150.035(1) (1) Determining the child support obligations of shared-placement parents.

DCF 150.035(1)(a) (a) Applicability. The shared-placement formula may be applied when all 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 percent or 92 days per year based on the number of overnights or equivalent care under par. (ar) provided by each parent.

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)(ag) (ag) Periods of placement and total number of overnights.

DCF 150.035(1)(ag)1. 1. A parent’s period of placement shall be determined by calculating the number of overnights or equivalent care under par. (ar) ordered to be provided by the parent and dividing that number by the total number of overnights in a year.

DCF 150.035(1)(ag)2. 2. When a parent is providing court-ordered equivalent care of the child under par. (ar), the total number of overnights in a year may exceed 365.

DCF 150.035(1)(ag)3. 3. The combined periods of court-ordered placement for both parents shall equal the total number of overnights.

DCF 150.035(1)(ar) (ar) Equivalent care.

DCF 150.035(1)(ar)1. 1. ‘General.’ A parent’s court-ordered period of placement may include periods when the parent is caring for the child that is not overnight, but is determined by the court to require the parent to assume basic support costs that are substantially equivalent to what the parent would spend to care for the child overnight, subject to subd. 2.

DCF 150.035 Note Note: For example, a parent working 3rd shift who is generally unable to provide overnight care may be eligible to receive credit for equivalent care provided during the day.

DCF 150.035(1)(ar)2. 2. ‘No duplicate credit.’ A parent may not receive credit for equivalent care of the child during a period that is within 24 hours of a period for which the parent receives credit for overnight care of the child, unless the other parent is providing overnight care the night before and night after the period when the equivalent care is provided.

DCF 150.035 Note Note: The exception clarifies that Parent A may be eligible for equivalent care credit for care provided on Monday morning after providing overnight care on Saturday night if Parent B is providing overnight care on Sunday and Monday nights.

DCF 150.035(1)(ar)3. 3. ‘Calculation of equivalent care.’ A block of time during which the parent cares for the child for at least 6 hours may be considered the equivalent of a half-day if the parent provides a meal during this period. Two half-day blocks are an equivalent of one overnight for purposes of the calculation.

DCF 150.035(1)(b) (b) Determination. 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