DCF 150.02(15)(15)“Income imputed from assets” means the amount of income ascribed to assets that are unproductive and to which income has been diverted to avoid paying child support or from which income is necessary to maintain the child or children at the standard of living they would have if they were living with both parents, and that exceeds the actual income from the assets.
DCF 150.02(15m)(15m) “Income imputed when no or little information is known” means the amount that the court determines under s. DCF 150.03 (3m).
DCF 150.02(16)(16)“Income modified for business expenses” means the amount of income after adding wages paid to dependent household members, adding undistributed income that the court determines is not reasonably necessary for the growth of the business, and subtracting 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 150.02(17)(17) “Intact family” means a family in which the child or children and the payer reside in the same household and the payer shares the payer’s income directly with the child or children and has a legal obligation to support the child or children.
DCF 150.02(18)(18)“Legal obligation for child support” has the meaning prescribed for “child support” or “child support obligation” in sub. (5).
DCF 150.02(19)(19) “Low-income payer” means a payer for whom the court uses the monthly support amount provided in the schedule in Appendix C based on the court’s determination that the payer’s total economic circumstances limit the payer’s ability to pay support at the level provided under s. DCF 150.035 and the payer’s income available for child support is at a level set forth in the schedule in Appendix C.
DCF 150.02(20)(20)“Marital child” means a child determined to be a marital child under s. 767.803, Stats.
DCF 150.02(21)(21) “Monthly income available for child support” means the monthly income at which the child support obligation is determined, which is calculated by adding 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.
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 150.03DCF 150.03Support orders.
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)(a)(a) Adding wages paid to dependent household members.
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.