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. DCF 150.02(13)(b)(b) This subsection defines gross income used in establishing a child support order under this chapter and may not be used to limit income withholding under s. 767.75, Stats., or the assignment of worker’s compensation benefits for child support under s. 102.27 (2), Stats. DCF 150.02 NoteNote: This paragraph clarifies that although the portion of worker’s compensation awards not intended to replace income is excluded from gross income in establishing a child support order, the full worker’s compensation benefit is assignable for the collection of child support.
DCF 150.02(14)(14) “Income imputed based on earning capacity” means the amount the court determines under s. DCF 150.03 (3) if the parent has no other income or the difference between the amount the court determines under s. DCF 150.03 (3) and the parent’s gross income or income modified for business expenses if the parent has actual income. DCF 150.02(15)(15) “Income imputed from assets” means the amount of income ascribed to assets that are unproductive and to which income has been diverted to avoid paying child support or from which income is necessary to maintain the child or children at the standard of living they would have if they were living with both parents, and that exceeds the actual income from the assets. DCF 150.02(16)(16) “Income modified for business expenses” means the amount of income after adding wages paid to dependent household members, adding undistributed income that the court determines is not reasonably necessary for the growth of the business, and subtracting business expenses that the court determines are reasonably necessary for the production of that income or operation of the business and that may differ from the determination of allowable business expenses for tax purposes. DCF 150.02(17)(17) “Intact family” means a family in which the child or children and the payer reside in the same household and the payer shares the payer’s income directly with the child or children and has a legal obligation to support the child or children. DCF 150.02(18)(18) “Legal obligation for child support” has the meaning prescribed for “child support” or “child support obligation” in sub. (5). DCF 150.02(19)(19) “Low-income payer” means a payer for whom the court uses the monthly support amount provided in the schedule in Appendix C based on the court’s determination that the payer’s total economic circumstances limit the payer’s ability to pay support at the level provided under s. DCF 150.035 and the payer’s income available for child support is at a level set forth in the schedule in Appendix C. DCF 150.02(20)(20) “Marital child” means a child determined to be a marital child under s. 767.803, Stats.