Tax 14.03(3)(c)1. 1. The dependent is born or dies, and the dependent has the same principal abode as the claimant during the entire time the dependent is alive during that year.

Tax 14.03(3)(c)2. 2. The dependent is adopted by the claimant, is placed with the claimant for adoption or becomes the stepchild of the claimant, and the dependent has the same principal abode as the claimant from that time to the end of that calendar year.

Tax 14.03(4) (4) Items includable in income. Under s. 71.52 (6), Stats., income includes the sum of:

Tax 14.03(4)(a) (a) “Wisconsin adjusted gross income” as defined in s. 71.01 (13), Stats., for the calendar year to which a claim for homestead credit relates.

Tax 14.03(4)(b) (b) The following amounts to the extent not included in Wisconsin adjusted gross income:

Tax 14.03(4)(b)1. 1. Maintenance payments, not including foster care maintenance and supplemental payments excludable under s. 131 of the internal revenue code.

Tax 14.03(4)(b)2. 2. Court-ordered support payments, including support for dependents under ch. 49, Stats.

Tax 14.03(4)(b)3. 3. Cash public assistance and county relief, including the following:

Tax 14.03(4)(b)3.a. a. Aid to families with dependent children, or “AFDC.”

Tax 14.03(4)(b)3.b. b. Wisconsin works, or “W-2” payments.

Tax 14.03(4)(b)3.c. c. Non-legally responsible relative, or “NLRR” AFDC payments or kinship care payments under s. 48.57, Stats. These are payments received as a relative other than a parent, for caring for a dependent child in the claimant’s homestead.

Tax 14.03(4)(b)3.d. d. Cash benefits paid by counties under s. 59.53 (21), Stats.

Tax 14.03(4)(b)3.e. e. Reimbursement from a governmental agency for amounts originally paid for by the recipient, not including cash reimbursements for home energy assistance or for services under Title XX of the federal social security act and community options program, or “COP” payments under s. 46.27, 2017 Stats.

Tax 14.03(4)(b)3.f. f. Adoption assistance payments under Title IV-E of the federal social security act or from another state, or payments by the Wisconsin department of children and families under s. 48.975, Stats., to adoptive parents of children having special needs as described in s. DCF 50.03 (1) (b).

Tax 14.03(4)(b)3.g. g. Veterans administration payments for reimbursement of services purchased by the recipient.

Tax 14.03(4)(b)3.h. h. Federal housing and urban development, or “H.U.D.” payments for housing.

Tax 14.03(4)(b)3.i. i. Disaster relief grants under the federal disaster relief act of 1974.

Tax 14.03(4)(b)4. 4. The gross amount of a pension or annuity, including:

Tax 14.03(4)(b)4.a. a. Railroad retirement benefits.

Tax 14.03(4)(b)4.b. b. Veterans’ disability pensions.

Tax 14.03(4)(b)4.c. c. Any amounts withheld by the payor.

Tax 14.03(4)(b)4.d. d. Nontaxable recoveries of cost.

Tax 14.03(4)(b)4.e. e. Disability income exclusions from taxable income.

Tax 14.03 Note Example: Gross amount of a pension. A claimant was entitled to a pension of $8,000 during the year but received only $5,600 after $2,400 was withheld by the payor for payment of health insurance premiums for the claimant. Of the $8,000 pension, $2,000 was a return of the claimant’s contribution.

Tax 14.03 Note The gross pension of $8,000 must be included in income.

Tax 14.03(4)(b)5. 5. Except as provided in subd. 3. e., all payments received for the benefit of a claimant or a member of the claimant’s household under the federal social security act, including:

Tax 14.03(4)(b)5.a. a. All federal social security retirement, disability or survivorship benefits.

Tax 14.03(4)(b)5.b. b. Lump sum death benefits.

Tax 14.03(4)(b)5.c. c. Medicare premiums deducted from social security benefits received by all members of a household.