Section 387.50. Alternate evidence of income.

  A participating governmental unit may consider any of the following criteria as satisfactory evidence of income:

(1)  A copy of the owner's federal income tax return or federal income tax forms for the taxable year in which the enforcement order was issued or determination of failure was made and, if married and filing separately, a copy of the federal income tax return or federal income tax forms for that same year for the owner's spouse.

(2)  In conjunction with the evidence of income required under sub. (1) , an affidavit from the owner. The affidavit shall state the reason that a reduction in net income or adjusted gross income is expected in the year in which the enforcement order was issued or determination of failure was made, and the estimated amount of that reduction, for the taxable year in which the enforcement order is issued or determination of failure is made.

(3)  An affidavit from the owner of the principal residence or small commercial establishment stating the reason that he or she was not required to file a federal income tax return or federal income tax forms in the year prior to the year in which the enforcement order was issued or for the year in which the determination of failure was made.

Cr. Register, December, 1998, No. 516 , eff. 2-1-99; CR 04-068 : am. Register January 2005 No. 589 , eff. 2-1-05.