Tax 14.03(4)(b)21.21. Income from sources outside of Wisconsin which is nontaxable under ch. 71, Stats. Tax 14.03(4)(c)(c) The following items deducted in determining Wisconsin adjusted gross income, including items deducted in arriving at partnership, limited liability company and tax-option “S” corporation income or losses reported as a part of Wisconsin adjusted gross income: Tax 14.03(4)(c)3.3. Depreciation, including that portion of the standard mileage rate which is determined under the internal revenue code to be depreciation. Tax 14.03(4)(c)4.4. Expenses deducted under s. 179 of the internal revenue code, regarding the election to expense certain depreciable business assets. Tax 14.03(4)(c)6.6. Contributions to individual retirement accounts under s. 219 of the internal revenue code, including contributions to individual retirement arrangements, or “IRAs,” savings incentive match plans for employees, or “SIMPLEs” and simplified employee pension plans, or “SEPs.” Tax 14.03(5)(a)2.2. Gifts from natural persons, including voluntary support payments. Tax 14.03(5)(a)3.3. Relief in kind by a governmental agency, including surplus food, food stamps and payments directly to a supplier of goods or services, such as medical care, food, clothing and residential energy. Tax 14.03(5)(a)4.c.c. From the surrender of any portion of an insurance policy that does not constitute a personal endowment insurance policy or an annuity contract purchased by the recipient. Tax 14.03(5)(a)6.6. Social security or SSI payments received on behalf of a claimant’s children or the children of the claimant’s household. Tax 14.03(5)(a)7.7. The nontaxable portions of pension, annuity, or other retirement plan payments rolled over from one retirement plan to another. Tax 14.03(5)(a)8.8. Tax-free exchanges of insurance contracts under s. 1035 of the internal revenue code.