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Example 4 Morgan receives $500 a month in family support for herself and her three children, Kyra (age 15), Kevin (age nine), and Katie (age seven). $500/4 people = $125 per person. Disregard the amount allocated to the children ($125 x 3 children = $375). 40. Alimony/Spousal Support Do not count alimony/spousal support if it meets one of the following criteria: • The payment was received under a separation or divorce agreement finalized on or before December 31, 2018, that designates the payments as non-taxable. • The payment was received under a separation or divorce agreement finalized on or after January 1, 2019. • The payment was received under a separation or divorce agreement finalized on or before December 31, 2018, but modified on or after January 1, 2019, and provides that Section 11051 of Pub. L. 115-97 applies to the modification which makes the alimony/spousal support non- taxable. Alimony/spousal support must be counted if the date that the separation or divorce agreement was finalized or modified cannot be verified. 41. Gifts A gift is something a person receives, is not repayment for goods or services the person provided and is not given because of a legal obligation on the giver’s part. To be a gift, something must be given irrevocably (that is, the donor relinquishes all control). Do not count the value of a gift as income. This includes funds received through crowdfunding accounts, such as GoFundMe and Kickstarter. Funds received through a crowdfunding account would be considered a gift. These funds are not taxable and are not counted. Example 5 Marco’s grandmother gave him $1,600 to help pay for his classes at a local technical college. Do not count this $1,600 as income. 42. Money from Another Person Money a person receives that is not repayment for goods or services the person provided and is not given because of a legal obligation on the giver’s part. Money from another person is not a loan. Do not count money from another person as income (see SECTION 16.2 INCOME TYPES NOT COUNTED, #43 INHERITANCES, BEQUESTS, AND DEVISES for policies regarding money received from another person through an inheritance, bequest, or devise). Example 6 Mimi receives $500 each month from her parents. She is not expected to pay back this money. The $500 is not counted as income for BadgerCare Plus eligibility.

Note If money received from another person is in exchange for goods or services (such as an informal arrangement in which someone rents a room in their house) and if the payment is regular and predictable, it should be counted. See SECTION 16.4.3.1 INCOME SOURCES for information on counting rental income.