DCF 150.02(8)(8) “Department” means the Wisconsin department of children and families. DCF 150.02(9)(9) “Dependent household member” means a person for whom a taxpayer is entitled to an exemption for the taxable year under 26 USC 151. DCF 150.02(9m)(9m) “Designated percentage” means the applicable percentage of a parent’s monthly income available for child support or adjusted monthly income available for child support under s. DCF 150.035 (2) or 150.04 (4) or (5). DCF 150.02 NoteNote: The standard is based on national studies of the percentage of income used to support a child or children, with adjustment downward of those percentages to reflect costs incurred by the payer for what used to be called visitation under Wisconsin law and is now called physical placement and to maintain health insurance for the child or children.
DCF 150.02(11)(11) “Family support” means an amount which a person is legally obligated to pay pursuant to an order under s. 767.531, Stats., as a substitute for child support under s. 767.511, Stats., and maintenance payments under s. 767.56, Stats. DCF 150.02(12)(12) “Federal dependency exemption” means the deduction allowed in computing taxable income pursuant to 26 USC 151 for a child of the taxpayer who has not attained the age of 19 or who is a student. DCF 150.02(12m)(12m) “Federal poverty guidelines” means the poverty guidelines updated periodically in the Federal Register by the U.S. department of health and human services under the authority of 42 USC 9902 (2). DCF 150.02(13)(a)4.4. Net proceeds resulting from worker’s compensation or other personal injury awards intended to replace income. DCF 150.02(13)(a)7.7. Voluntary deferred compensation, employee contributions to any employee benefit plan or profit–sharing, and employee contributions to any pension or retirement account whether or not the account provides for tax deferral or avoidance. DCF 150.02(13)(a)8.8. Veterans disability compensation benefits and military allowances, including basic allowances for subsistence and housing, but excluding amounts attributable to area variable housing costs. DCF 150.02(13)(a)9.9. Undistributed income of a corporation, including a closely–held corporation, or any partnership, including a limited or limited liability partnership, in which the parent has an ownership interest sufficient to individually exercise control or to access the earnings of the business, unless the income included is an asset under s. DCF 150.03 (4). In this paragraph: DCF 150.02(13)(a)9.a.a. “Undistributed income” means federal taxable income of the closely held corporation, partnership, or other entity plus depreciation claimed on the entity’s federal income tax return less a reasonable allowance for economic depreciation. DCF 150.02(13)(a)9.b.b. A “reasonable allowance for economic depreciation” means the amount of depreciation on assets computed using the straight line method and useful lives as determined under federal income tax laws and regulations. DCF 150.02 NoteNote: Income considered under this subsection is subject to the adjustments under s. DCF 150.03 (2). DCF 150.02(13)(a)10.10. All other income, whether taxable or not, except that gross income does not include any of the following: DCF 150.02(13)(a)10.d.d. Public assistance benefits under ch. 49, Stats., except that child care subsidy payments under s. 49.155, Stats., shall be considered income to a child care provider.