2.3.1 Determining Who is a Custodial Parent

Only one W-2 Group An adult custodial parent, all dependent children with respect to whom the individual is a legal custodial parent and all minor children with respect to whom the adult individual’s dependent child is a custodial parent. W-2 Group includes any non-marital co-parent or any spouse of the individual who resides in the same household as the individual and any minor children with respect to whom the spouse or non-marital co-parent is a custodial parent. W-2 Group does not include any person who is receiving cash benefits under a county relief block grant program. This is also referred to as the W-2 Assistance Group (W-2 AG) may receive a W-2 payment for a Dependent Child A person who resides with a parent and who is under the age of 18 or, if the person is a full-time student at a secondary school or a vocational or technical equivalent and is reasonably expected to complete the program before attaining the age of 19, is under the age of 19.  When there is no legal custody or placement order, the Parent A parent is a: (1)Biological parent; (2)Person who has consented to the artificial insemination of his wife under s.891.40, Stats.; (3)Parent by adoption; (4)Man adjudged in a judicial proceeding to be the biological father of the child if the child is a non-marital child who is not adopted or whose parents are not married to each other; or (5)Man who has signed and filed with the state registrar a statement acknowledging paternity. with whom the dependent child resides is the Custodial Parent (CP) With respect to a dependent child, a parent (see definition of parent) who resides with that child and, if there has been a determination of legal custody with respect to the dependent child, has legal custody of that child.  Dependent children must be included in the household where they reside.  

There may be situations when the primary residence of a dependent child is not easily determined.  If the primary residence of a dependent child is questionable, court documents can be used to determine if there is a primary caretaker designated.  

If there is joint legal custody of a child and the custody is split equally in half, the parents can be asked to decide which parent is considered the primary caretaker.  If the parents cannot or will not decide, the FEPFinancial and Employment Planner should compare the parents' activities and responsibilities against the following list and determine which one is exercising more control than the other:

1.             If the parents reside in different school districts, where does the child attend school? Who selected the school? 

2.             Who assists the child with homework or school-related tasks? 

3.             Are there tuition costs for the child's education? If so, who pays those costs? 

4.             If the child is enrolled in day care, who arranges for and pays these costs? 

5.             Who is responsible for taking the child to and from school and/or day care? 

6.             Which parent is listed as the contact for emergencies at the child's school or day care provider? 

7.             Who arranges medical and dental care for the child? Who selects the physician and dentist? 

8.             Who maintains the child's medical records? 

9.             Who initiates decisions regarding the child's future? 

10.         Who responds to medical or law enforcement emergencies involving the child? 

11.         Who spends money on food or clothing for the child when the child visits the absent parent? 

12.         Who disciplines the child? 

13.         Who plays with the child and arranges for entertainment? 

14.         Are more of the child's toys, clothing, etc. kept at one parent's home than the other's?

FEPs must use the best information available to make a decision, and document in case comments the basis of the determination.

History: There are no previous versions of this policy.