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 HistoryHistory: 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; CR 23-011: r. (10), r. and recr. (14), cr. (15m), am. (17), (19), (21) Register December 2023 No. 816 eff. 1-1-24. 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; 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. 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)(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)(b)(b) The parent’s earnings during previous periods of 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)(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.