Wisconsin Administrative Code › Department of Children and Families › DCF 101-199 - Family and Economic Security › Chapter DCF 150 - Child Support Standard › Section DCF 150.02 - Definitions

Current through June 24, 2024
In this chapter:
(1)
				"Acknowledgement of paternity" means both the mother and the father voluntarily
				signed and filed a form under s.
				69.15 (3) (b) 1
				or 3., Stats., with the state registrar.
(2) "Adjusted monthly income available for
				child support" means the monthly income at which the child support obligation
				is determined for serial family payers, which is the payer's monthly income
				available for child support less the amount of any existing legal obligation
				for child support.
(3) "Basic
				support costs" means food, shelter, clothing, transportation, personal care,
				and incidental recreational costs.
(4) "Child" means the natural or adopted
				child of the payer.
(5) "Child
				support" or "child support obligation" means an obligation to support a marital
				child either in an intact family or as a result of a court order, an obligation
				to support the payer's nonmarital child as a result of a court order, or an
				obligation to support the payer's nonmarital child in an intact family as a
				result of adoption, maternity or an acknowledgement of paternity.
(6) "Court" means a circuit court judge or
				family court commissioner.
(7)
				"Current 6-month treasury bill rate" means the yield of a U.S. government
				security with a term of 6 months.
(8) "Department" means the Wisconsin
				department of children and families.
(9) "Dependent household member" means a
				person for whom a taxpayer is entitled to an exemption for the taxable year
				under 26 USC
				151.
(9m) "Designated percentage" means the
				applicable percentage of a parent's monthly income available for child support
				or adjusted monthly income available for child support under s.
				DCF 150.035
				(2) or
				150.04 (4) or
				(5).
Note:
The standard is based on national studies
				  of the percentage of income used to support a child or children, with
				  adjustment downward of those percentages to reflect costs incurred by the payer
				  for what used to be called visitation under Wisconsin law and is now called
				  physical placement and to maintain health insurance for the child or
				  children.
(11) "Family
				support" means an amount which a person is legally obligated to pay pursuant to
				an order under s. 767.531, Stats., as a substitute
				for child support under s.
				767.511, Stats., and maintenance
				payments under s. 767.56, Stats.
(12) "Federal dependency exemption" means the
				deduction allowed in computing taxable income pursuant to
				26 USC
				151 for a child of the taxpayer who has not
				attained the age of 19 or who is a student.
(12m) "Federal poverty guidelines" means the
				poverty guidelines updated periodically in the Federal Register by the U.S.
				department of health and human services under the authority of
				42 USC 9902
				(2).
(13) "Gross income."
(a) "Gross income" means all of the
				following:
1. Salary and wages.
2. Interest and investment income.
3. Social Security disability and old-age
				insurance benefits under 42
				USC 401 to
				433.
4. Net proceeds resulting from worker's
				compensation or other personal injury awards intended to replace
				income.
5. Unemployment
				insurance.
6. Income continuation
				benefits.
7. Voluntary deferred
				compensation, employee contributions to any employee benefit plan or
				profit-sharing, and employee contributions to any pension or retirement account
				whether or not the account provides for tax deferral or avoidance.
8. Veterans disability compensation benefits
				and military allowances, including basic allowances for subsistence and
				housing, but excluding amounts attributable to area variable housing
				costs.
9. Undistributed income of a
				corporation, including a closely-held corporation, or any partnership,
				including a limited or limited liability partnership, in which the parent has
				an ownership interest sufficient to individually exercise control or to access
				the earnings of the business, unless the income included is an asset under s.
				DCF 150.03
				(4). In this paragraph:
a. "Undistributed income" means federal
				taxable income of the closely held corporation, partnership, or other entity
				plus depreciation claimed on the entity's federal income tax return less a
				reasonable allowance for economic depreciation.
b. A "reasonable allowance for economic
				depreciation" means the amount of depreciation on assets computed using the
				straight line method and useful lives as determined under federal income tax
				laws and regulations.
Note:
Income considered under this subsection is
				  subject to the adjustments under s.
				  DCF 150.03
				  (2).
10. All other income, whether taxable or not,
				except that gross income does not include any of the following:
a. Child support.
b. Foster care payments under s.
				48.62, Stats.
c. Kinship care payments under s.
				48.57 (3m) or
				(3n), Stats.
d. Public assistance benefits under ch. 49,
				Stats., except that child care subsidy payments under s.
				49.155, Stats., shall be
				considered income to a child care provider.
e. Food stamps under
				7 USC
				2011 to
				2036.
f. Cash benefits paid by counties under s.
				59.53 (21),
				Stats.
g. Supplemental Security
				Income under 42 USC
				1381 to
				1383f and state supplemental
				payments under s. 49.77, Stats.
h. Payments made for social services or any
				other public assistance benefits.