Wis. Admin. Code Department of Children and Families DCF 150.04

Current through August 26, 2024

Section DCF 150.04 - Determining the child support obligation in special circumstances

Child support may be determined under special circumstances as follows:

(1) DETERMINING THE CHILD SUPPORT OBLIGATION OF A SERIAL-FAMILY PARENT.

(a)Applicability. This subsection applies only if the support obligation being calculated is for children from a subsequent family or subsequent paternity judgment or acknowledgment. A parent may not use the provisions of this subsection as a basis for seeking modification of an existing order based on a subsequently incurred legal obligation for child support. A parent with a legal obligation to support a child in an intact family is a serial family payer for the purpose of calculating a support obligation for children from a subsequent family under the provisions of this subsection and s. DCF 150.04 (6) (c).

(b)Determination. For a serial-family parent the child support obligation incurred for a marital or nonmarital child in a subsequent family as a result of a court order may be determined as follows:

1. Determine the parent's monthly income available for child support under s. DCF 150.03(1).

2. Determine the order of the parent's legal obligations for child support by listing them according to the date each obligation is incurred. For a marital child, the legal obligation for child support is incurred on the child's date of birth. For a nonmarital child, the father's legal obligation for child support is incurred on the date that paternity is legally established. For a nonmarital child in an intact family, it is incurred on the date of adoption or the date that paternity is legally established. For a nonmarital maternal child in an intact family, it is incurred on the child's date of birth.

3. Determine the first child support obligation as follows:

a. If the parent is subject to an existing support order for that legal obligation, except a shared-placement order under s. DCF 150.035(1), the support for that obligation is the higher of the monthly amount of the existing order or the monthly support amount that would currently be determined under this chapter.

b. If the parent is in an intact family or is subject to a shared-placement order under s. DCF 150.035(1), the support is determined by multiplying the designated percentage for that number of children by the parent's monthly income available for child support or, if applicable, determine support under sub. (3), (4), or (5) or s. DCF 150.035(1).

4. Adjust the monthly income available for child support by subtracting the support for the first legal obligation under subd. 3. from the parent's monthly income available for child support under subd. 1.

5. Determine the second child support obligation as follows:

6. Adjust the monthly income available for child support a second time by subtracting the support for the second legal obligation determined under subd. 5. from the first adjusted monthly income available for child support determined under subd. 4.

7. Repeat the procedure under subds. 5. and 6. for each additional legal obligation for child support the serial-family parent has incurred.

8. Multiply the designated percentage for the number of children subject to the new order by the final adjusted monthly income available for child support determined in either subd. 6. or 7. to determine the new child support obligation or if applicable, determine the new child support obligation under sub. (3), (4), or (5) or s. DCF 150.035(1). If multiple child support obligations reduce a serial-family parent's income to a level set forth in the schedule in ch. DCF 150 Appendix C, the court may combine the provisions of this subsection with the provisions for determining the support obligation of a low-income payer under s. DCF 150.04(4).

Note: The following example shows how the child support obligation is determined for a serial-family parent whose additional child support obligation has been incurred for a subsequent family.

Assumptions:

Parent A's current monthly income available for child support is $3000.

Parent A and Parent B were married, had a child in 2000 and divorced in 2001. Parent A is subject to an existing support order of $450 per month.

Parent A remarries and has two children, one born in 2006 and the other in 2007, and remains an intact family.

Parent A was adjudicated the father in 2008 for a child born in 2005. Child support needs to be established for this child.

Order of parent A's legal obligation for child support.

First legal obligation: one child (2000) (divorce)

Second legal obligation: 2 children (2006 and 2007) (intact family)

Third legal obligation: one child (2008) (paternity)

Calculation:
Parent A's current monthly income available for child support	$3000
The first legal obligation is subject to an existing monthly	$450
support order (divorce)
Adjust the monthly income available for child support	$3000
	- 450
First adjusted monthly income available for child support	$2550
Determine support for the second legal obligation	$2550
(intact family)	x .25
	$637.50
Adjust the first adjusted monthly income available for child	$2550
support	- 637.50
Second adjusted monthly income available for child support	$1912.50
Determine support for the third legal obligation (paternity)	$1912.50
	x .17
	$325.12

(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:

(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).

(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.

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

2 children	12.5% for each child	(25% ÷ 2)
3 children	9.67% for each child	(29% ÷ 3)
4 children	7.75% for each child	(31% ÷ 4)
5 children	6.8% for each child	(34% ÷ 5)

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

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

Assumptions:

Parent A and B have 3 children.

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

Parent A's monthly income available for child support is $2,000.

Parent B's monthly income available for child support is $3,000.

Calculation:

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

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

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

Parent B is the payer. Obligation following offset = 386.80

(4) DETERMINING THE CHILD SUPPORT OBLIGATION OF A LOW-INCOME PAYER.

(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.

(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.

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.

(5) DETERMINING THE CHILD SUPPORT OBLIGATION OF A HIGH-INCOME PAYER.

(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.

(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.

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

(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:

1. 14% for one child.

2. 20% for 2 children.

3. 23% for 3 children.

4. 25% for 4 children.

5. 27% for 5 or more children.

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.

(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:

1. 10% for one child.

2. 15% for 2 children.

3. 17% for 3 children.

4. 19% for 4 children.

5. 20% for 5 or more children.

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.

(6) COMBINATION OF SPECIAL CIRCUMSTANCES.

(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.

(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:

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.

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

2 children	12.5% for each child	(25% ÷ 2)
3 children	9.67% for each child	(29% ÷ 3)
4 children	7.75% for each child	(31% ÷ 4)
5 children	6.8% for each child	(34% ÷ 5)

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.

3. Determine support for the children who are in shared-placement as follows:

a. Add together the pro rata percentage standards for the number of children who are in shared-placement.

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.

c. Multiply the amount determined under subd. 3. b. for each parent by 150%.

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

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.

e. Offset resulting amounts under subd. 3. d. against each other.

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).

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.

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

Assumptions:

3 children

Parent A:

2 children full time

1 child 30%

$2,000/month income

Parent B:

1 child 70%

$3,000/month income

Calculation:

Applicable percentage 29%. Pro rata percentage is 9.67% per child.

Parent A:

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

x 1.5 (150%) =290.10

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

Parent B:

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

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

x 1.5 (150%) = 435.15

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

Parent A's obligation = 203.07 (1 shared child)

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

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

(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:

1. Determine the first child support obligation by either of the following:

a. The court-ordered amount of the first child support obligation.

b. If no court-ordered support obligation exists, multiplying the designated percentage by the parent's monthly income available for child support.

2. Determine the child support obligation for the subsequent family by adjusting the monthly income available for child support by subtracting the support for the first legal obligation under subd. 1. from the parent's monthly income available for child support under subd. 1.

3. Multiply the designated percentage for the number of children subject to the new order by the final adjusted monthly income available for child support determined under subd. 2. to determine the new child support obligation.

Wis. Admin. Code Department of Children and Families DCF 150.04

Cr. Register, January, 1987, No. 373, eff. 2-1-87; am. (1) (a), (b) (intro.) and 1., (3) (intro.), (a) and (c), r. and recr. (2), Register, August, 1987, No. 380, eff. 9-1-87; r. and recr. (1), (2), Register, February, 1995, No. 470, eff. 3-1-95; CR 03-022: am (1) (b) 3. a., b., 4., 5. a., b., 6., 8., r. and recr. (2), and (3), cr. (4) and (5) Register December 2003 No. 576, eff. 1-1-04; corrections in (1) (b), (2) (b), (3) (a), (b), (4) (a) and (5) (b) made under s. 13.92(4) (b) 7, Stats., Register November 2008 No. 635; CR 08-066: am. (4) (b) Register December 2008 No. 636, eff. 1-1-09; CR 09-036: am. (1), (2) (b) 1. and (3) (a), r. and recr. (3) (b), cr. (6) Register November 2009 No. 647, eff. 1-1-10; corrections in (6) (b) 4. made under s. 13.92(4) (b) 7, Stats., Register November 2009 No. 647.

Amended by, CR 16-075: am. (1) (a), (b) 8., (2) (a) 1., (b) 5., 6., cr. (2) (b) 7., (6) (c) Register June 2018 No. 750, eff. 7-1-18; correction in (1) (b) 8. made under s. 35.17, Stats., Register June 2018 No. 750, eff. 7/1/2018

Amended by, Cr. Wis. Act 35: am. (1) (b) 1., 3. a., b., 5. a., b., 8.,(2) renum. to DCF 150.035(1) and, as renumbered, am. (b) 1., 2., 5., am. (3) (b), (4) (a), (5) (b), (6) (b) 1., 4., (c) 1. b., 3. Register June 2021 No. 786, eff. 12/1/2021

Amended by, CR 23-011: am. (1) (b) 3. a., (4) (a) Register December 2023 No. 816, eff. 1/1/2024

The following example shows how the child support obligation is determined for a serial-family parent whose additional child support obligation for a subsequent family and both parents will have periods of placement of at least 25% or 92 days.

Assumption:

Parent A: $2000 monthly income available for child support

Parent A has court ordered placement for 219 days a year or 60%

Parent A has a child from a previous relationship living with him or her

Parent B: $3000 monthly income available for child support

Parent B has court ordered placement for 146 days a year or 40%

Calculation:

Parent A's monthly income available for child support $2000

Parent A's first legal obligation for support to a child in an intact family = 17% $340

Adjust Parent A's monthly income available for child support $2000 -340

Adjusted monthly income available for support $1660

Determine support for the second legal obligation

(shared placement):

	Parent A	Parent B
1. Monthly income available for child support	Parent A $1,660	Parent B $3,000
2. Monthly income available for child support X percentage standard for two children	$1,660 X 25% = $415	$3,000 X 25% = $750
3. Amount in 2. X 150%	$415 X 150% = $622.50	$750 X 150% = $1,125
4. Amount in 3. X the proportion of time that the child spends with the other parent	$622.50 X 40% = $249	$1125 X 60% = $675
5. Offset	$675 - $249 = $426