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.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.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 NoteExample: 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 NoteThe 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.c.c. Medicare premiums deducted from social security benefits received by all members of a household. Tax 14.03(4)(b)5.d.d. Supplemental security income, or “SSI” benefits received by persons over 65 years of age, or blind or disabled. Tax 14.03(4)(b)6.6. Compensation and other cash benefits received from the United States for past or present service in the armed forces. Tax 14.03(4)(b)7.7. Payments made to surviving widows, widowers or parents of veterans by the United States, but not including insurance proceeds received by beneficiaries of National Service Life Insurance. Tax 14.03(4)(b)8.8. Proceeds from a personal endowment insurance policy or annuity contract purchased by the recipient.