AB1000,,39439471.07 (5m) (a) 3. “Household” means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB1000,,39639671.07 (9e) (b) No credit may be allowed under this subsection to married persons, except married persons living apart who are treated as single under section 7703 (b) of the internal revenue code Internal Revenue Code, if the husband and wife spouses report their income on separate income tax returns for the taxable year.

AB1000,,39839871.09 (13) (a) 2. The tax shown on the return for the preceding year. If a husband and wife spouses who filed separate returns for the preceding taxable year file a joint return, the tax shown on the return for the preceding year is the sum of the taxes shown on the separate returns of the husband and wife spouses. If a husband and wife spouses who filed a joint return for the preceding taxable year file separate returns, the tax shown on the return for the preceding year is the husband’s or wife’s each spouse’s proportion of that tax based on what their respective tax liabilities for that year would have been had they filed separately.

AB1000,,40040071.52 (4) “Household” means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB1000,,40240271.83 (1) (a) 8. ‘Joint return replacing separate returns.’ If the amount shown as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return of each spouse and if any part of that excess is attributable to negligence or intentional disregard of this chapter, but without intent to defraud, at the time of the filing of that separate return, then 25 percent of the total amount of that excess shall be added to the tax.

AB1000,,40440471.83 (1) (b) 5. ‘Joint return after separate returns.’ If the amount shown as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g) to (L) exceeds the sum of the amounts shown as the tax on the separate return of each spouse and if any part of that excess is attributable to fraud with intent to evade tax at the time of the filing of that separate return, then 50 percent of the total amount of that excess shall be added to the tax.

AB1000,,40640677.25 (8m) Between husband and wife spouses.

AB1000,,40840877.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-law, mother-in-law parent-in-law, daughter-in-law, or son-in-law of the transferor or, if the item is a motor vehicle, from the transferor to a corporation owned solely by the transferor or by the transferor’s spouse.

AB1000,,410410101.91 (5m) “Manufactured home community” means any plot or plots of ground upon which 3 or more manufactured homes that are occupied for dwelling or sleeping purposes are located. “Manufactured home community” does not include a farm where the occupants of the manufactured homes are the father, mother, son, daughter, brother or sister parents, children, or siblings of the farm owner or operator or where the occupants of the manufactured homes work on the farm.

AB1000,,412412102.07 (5) (b) The parents, spouse, child, brother, sister, son-in-law, daughter-in-law, father-in-law, mother-in-law parent-in-law, brother-in-law, or sister-in-law of a farmer shall not be deemed the farmer’s employees.

AB1000,,414414102.07 (5) (c) A shareholder-employee of a family farm corporation shall be deemed a “farmer” for purposes of this chapter and shall not be deemed an employee of a farmer. A “family farm corporation” means a corporation engaged in farming all of whose shareholders are related as lineal ancestors or lineal descendants, whether by blood or by adoption, or as spouses, brothers, sisters, uncles, aunts, cousins, sons-in-law, daughters-in-law, fathers-in-law, mothers-in-law parents-in-law, brothers-in-law, or sisters-in-law of such lineal ancestors or lineal descendants.

AB1000,,416416102.51 (1) (a) 1. A wife married person upon a husband his or her spouse with whom he or she is living at the time of his the spouse’s death.

AB1000,,419419103.10 (1) (h) “Spouse” means an employee’s legal husband or wife the person to whom an employee is legally married.

AB1000,,421421103.165 (3) (a) 3. The decedent’s father or mother parent or parents if the decedent leaves no surviving spouse, domestic partner under ch. 770, or children.