Chapter DCF 150

DCF 150.04 Note Calculation:

- See PDF for table

DCF 150.04(3) (3) Determining the child support obligations of split-placement parents. For parents who have 2 or more children and each parent has placement of one or more but not all of the children, the child support obligations may be determined as follows:

DCF 150.04(3)(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 sub. (1).

DCF 150.04(3)(b) (b) Multiply the amount determined in par. (a) by the pro rata percentage standard for the number of children in split placement who are placed with the other parent. The pro rata percentage standard for the number of children in split placement who are placed with the other parent is calculated by determining the designated percentage for the total number of children, dividing by the total number of children, and adding together the percentages for the children in split-placement who are placed with the other parent.

DCF 150.04 Note Note: The pro-rata percentage standards for the number of children for whom support is being established are as follows:

DCF 150.04 Note 2 children   12.5% for each child   (25% ¸ 2)

DCF 150.04 Note 3 children   9.67% for each child   (29% ¸ 3)

DCF 150.04 Note 4 children   7.75% for each child   (31% ¸ 4)

DCF 150.04 Note 5 children   6.8% for each child   (34% ¸ 5)

DCF 150.04(3)(c) (c) Offset resulting amounts under par. (b) against each other. The parent with a greater child support obligation is the split-placement payer.

DCF 150.04 Note Note: The following example shows how to calculate the amount of child support for split-placement parents:

DCF 150.04 Note Assumptions:

DCF 150.04 Note Parent A and B have 3 children.

DCF 150.04 Note Parent A has placement of 2 children and Parent B has placement of one child.

DCF 150.04 Note Parent A’s monthly income available for child support is $2,000.

DCF 150.04 Note Parent B’s monthly income available for child support is $3,000.

DCF 150.04 Note Calculation:

DCF 150.04 Note Applicable percentage: 29%. Pro rata percentage is 9.67% per child.

DCF 150.04 Note Parent A: 2,000 X 9.67% (income x applicable pro rata % for one child placed with Parent B) = 193.40

DCF 150.04 Note Parent B: 3,000 X 19.34% (income x sum of pro rata % for 2 children placed with Parent A) = 580.20

DCF 150.04 Note Parent B is the payer. Obligation following offset = 386.80

DCF 150.04(4) (4) Determining the child support obligation of a low-income payer.

DCF 150.04(4)(a) (a) The court may use the monthly support amount provided in the schedule in Appendix C as the support amount for a payer with a monthly income available for child support at a level set forth in the schedule if the payer’s total economic circumstances limit the payer’s ability to pay support at the level determined under s. DCF 150.035. If a payer’s monthly income available for child support is below the lowest income level in Appendix C, the court may set an order at an amount appropriate for the payer’s total economic circumstances. This amount may be lower than the lowest support amount in Appendix C.

DCF 150.04(4)(b) (b) The department shall revise the schedule in Appendix C every year based on changes in the federal poverty guidelines since the schedule was last revised. The department shall publish revisions to the schedule in the Wisconsin Administrative Register.

DCF 150.04 Note Note: The schedule in Appendix C provides reduced percentage rates that may be used to determine the child support obligation for payers with an income below 150% of the federal poverty guidelines. If a payer’s monthly income available for child support is below 75% of the federal poverty guidelines, the court may order an amount appropriate for the payer’s total economic circumstances. For monthly income amount for child support between 75% and 150% of the federal poverty guidelines, the percentage rates in the schedule gradually increase as income increases. The percentage rates used in s. DCF 150.03 (1) apply to payers with income greater than or equal to 150% of the federal poverty guidelines.

DCF 150.04(5) (5) Determining the child support obligation of a high-income payer.

DCF 150.04(5)(a) (a) The payer’s full monthly income available for child support shall be considered in determining the payer’s child support obligation. The court may apply the reduced percentages under pars. (c) and (d) to income at the indicated levels.

DCF 150.04(5)(b) (b) The court shall apply the percentages in s. DCF 150.035 (2) to a payer’s monthly income available for child support that is less than $7,000.

DCF 150.04 Note Note: A monthly income of $7,000 is an annual income of $84,000.

DCF 150.04(5)(c) (c) The court may apply the following percentages to the portion of a payer’s monthly income available for child support that is greater than or equal to $7,000 and less than or equal to $12,500:

DCF 150.04(5)(c)1. 1. 14% for one child.

DCF 150.04(5)(c)2. 2. 20% for 2 children.

DCF 150.04(5)(c)3. 3. 23% for 3 children.

DCF 150.04(5)(c)4. 4. 25% for 4 children.

DCF 150.04(5)(c)5. 5. 27% for 5 or more children.

DCF 150.04 Note Note: A monthly income of $7,000 is an annual income of $84,000 and a monthly income of $12,500 is an annual income of $150,000. The percentages that apply to income between $84,000 and $150,000 are approximately 80% of the full percentage standards.

DCF 150.04(5)(d) (d) The court may apply the following percentages to the portion of a payer’s monthly income available for child support that is greater than $12,500:

DCF 150.04(5)(d)1. 1. 10% for one child.

DCF 150.04(5)(d)2. 2. 15% for 2 children.

DCF 150.04(5)(d)3. 3. 17% for 3 children.

DCF 150.04(5)(d)4. 4. 19% for 4 children.

DCF 150.04(5)(d)5. 5. 20% for 5 or more children.

DCF 150.04 Note Note: A monthly income of $12,500 is an annual income of $150,000. The standards that apply to income over $150,000 are approximately 60% of the full percentage standards.

DCF 150.04(6) (6) Combination of special circumstances.

DCF 150.04(6)(a) (a) General. The court may apply any combination of special circumstance provisions under subs. (1) to (5) to determine a child support obligation if the criteria apply and the combination of provisions is not specifically prohibited.

DCF 150.04(6)(b) (b) Shared and split placement. If the parents have a combination of split-placement and shared-placement, the child support obligation may be determined as follows:

DCF 150.04(6)(b)1. 1. Determine the pro rata percentage standard for the total number of children for whom support is being established. The pro rata percentage standard for the total number of children for whom support is being established is calculated by determining the designated percentage for the total number of children and dividing by the total number of children.

DCF 150.04 Note Note: The pro-rata percentage standards for the number of children for whom support is being established are as follows:

DCF 150.04 Note 2 children   12.5% for each child   (25% ¸ 2)

DCF 150.04 Note 3 children   9.67% for each child   (29% ¸ 3)

DCF 150.04 Note 4 children   7.75% for each child   (31% ¸ 4)

DCF 150.04 Note 5 children   6.8% for each child   (34% ¸ 5)

DCF 150.04(6)(b)2. 2. Determine support for the children who are placed with the other parent full-time. First, add together the pro rata percentage standards for the number of children who are placed full-time with the other parent. Then, multiply the sum of the pro-rata percentage standards by the parent’s monthly income available for child support, as adjusted for any previous child support obligations, for the parent whose child support obligation is being calculated.

DCF 150.04(6)(b)3. 3. Determine support for the children who are in shared-placement as follows:

DCF 150.04(6)(b)3.a. a. Add together the pro rata percentage standards for the number of children who are in shared-placement.

DCF 150.04(6)(b)3.b. b. Multiply the sum of the pro rata percentage standards by the parent’s monthly income available for child support, adjusted for any previous child support obligations.

DCF 150.04(6)(b)3.c. c. Multiply the amount determined under subd. 3. b. for each parent by 150%.

DCF 150.04 Note Note: The 150% accounts for household maintenance expenditures duplicated by both parents, such as a bedroom, clothes, and personal items.

DCF 150.04(6)(b)3.d. d. Multiply each amount determined by the proportion of the time that the child spends with the other parent to determine each parent’s child support obligation.

DCF 150.04(6)(b)3.e. e. Offset resulting amounts under subd. 3. d. against each other.

DCF 150.04(6)(b)4. 4. Add or offset the child support obligation for children placed with the other parent full-time under subd. 2. with the child support obligation for children in shared-placement under subd. 3. e. The parent with a greater child support obligation is the payer. The payer shall pay the lesser of the amount determined under this subdivision or the amount determined using the designated percentage. If the payer under this subdivision is also a low-income payer, the child support obligation may be the lesser of the amount determined under this subdivision or under sub. (4).

DCF 150.04(6)(b)5. 5. In addition to the child support obligation determined under subd. 4., the court shall assign responsibility for payment of the child’s variable costs in proportion to each parent’s share of physical placement, with due consideration to a disparity in the parents’ incomes. 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, except as incorporated in the fixed sum or percentage expressed child support order.

DCF 150.04 Note Note: Example of a combination of split-placement and shared-placement:

DCF 150.04 Note Assumptions:

DCF 150.04 Note 3 children

DCF 150.04 Note Parent A:

DCF 150.04 Note 2 children full time

DCF 150.04 Note 1 child 30%

DCF 150.04 Note $2,000/month income

DCF 150.04 Note Parent B:

DCF 150.04 Note 1 child 70%

DCF 150.04 Note $3,000/month income

DCF 150.04 Note Calculation:

DCF 150.04 Note Applicable percentage 29%. Pro rata percentage is 9.67% per child.

DCF 150.04 Note Parent A:

DCF 150.04 Note 2,000 x 9.67% (income x applicable pro rata % for child shared with Parent B) = 193.40\

DCF 150.04 Note x 1.5 (150%) =290.10

DCF 150.04 Note x 70% (% of time child is with parent B) = 203.07

DCF 150.04 Note Parent B:

DCF 150.04 Note 3,000 x 19.34% (income x sum of pro rata percentage standards for 2 children who are placed full-time with Parent A) = 580.20

DCF 150.04 Note 3,000 x 9.67% (income x applicable % for one child shared with parent A) = 290.10

DCF 150.04 Note x 1.5 (150%) = 435.15

DCF 150.04 Note x 30% (Child placed with parent A) = 130.55

DCF 150.04 Note Parent A’s obligation = 203.07 (1 shared child)

DCF 150.04 Note Parent B’s obligation = 130.55 (1 shared child) + 580.20 (2 children full-time with Parent A) = 710.75

DCF 150.04 Note Parent B is the payer. Total obligation following offset = $507.68

DCF 150.04(6)(c) (c) Shared-placement and serial-family parent. If a parent is a serial-family parent, including a serial-family parent in an intact family, and a child support obligation is being established for that parent’s children from a subsequent family or a subsequent paternity judgment in which both parents will have periods of placement of at least 25% or 92 days a year, the child support obligations may be determined as follows:

DCF 150.04(6)(c)1. 1. Determine the first child support obligation by either of the following: