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.