Instructions For 1998 Schedule Dc - Wisconsin Department Of Revenue (Page 3 of 7) in pdf

150% of the federal minimum wage and benefits that are

Statistics lower living standard, figured on an annu-

not required by federal or state law. A full-time job does

al basis.

not include training before an employment position

begins.

•

An economically disadvantaged youth. This is any

certified employe who is:

Member of a targeted group means a Wisconsin

resident who is certified as a member of one of the

At least 18 years old but under 23 on the

following groups by a Jobs Service office of the Wiscon-

hiring date, and

sin Department of Workforce Development:

A member of an economically disadvantaged

•

A vocational rehabilitation program referral. This is

family (defined earlier).

any certified employe who:

•

A Supplemental Security Income (SSI) recipient.

Has a physical or mental disability that either

This is any certified employe who received

is a substantial handicap to or that results in a

supplemental security income benefits for any

substantial handicap to employment, and

month ending in the 60-day period that ends on the

day you hire the employe.

Is referred to you upon completing or while

receiving rehabilitative services under:

•

A general assistance recipient. This is any certified

employe who received assistance under a qualified

An individualized written rehabilitation

general assistance program for a period of at least

plan under a state plan for vocational

30 days ending within the 60-day period that ends

rehabilitation services approved under

on the day you hire the employe. A qualified gener-

the Rehabilitation Act of 1973, or

al assistance program is any qualified state or local

government program that provides general assis-

A program of vocational rehabilitation for

tance or similar assistance that is based on need

veterans carried out under Chapter 31 of

and that is given in money, voucher, or scrip.

Title 38, United States Code.

•

A youth in a cooperative education program, who

•

An economically disadvantaged Vietnam-era

belongs to an economically disadvantaged family.

veteran. This is any certified employe who:

This is any person who a qualified school certifies

in writing:

Served on active duty in the United States

Armed Forces for more than 180 days and at

Is at least 16 years old but under 20,

least one of those days occurred in the period

from August 5, 1964, through May 7, 1975

Did not graduate from a high school or a

(active duty does not include active duty for

vocational school,

training), or was discharged or released from

active duty because of a service-connected

Is enrolled in and actively studying in a quali-

disability if some part of that active duty oc-

fied cooperative education program, and

curred from August 5, 1964, through May 7,

1975,

Is a member of an economically disadvan-

taged family (defined earlier).

Was not on active duty (other than active duty

for training) for more than a 90-day period on

Your employe’s wages qualify for the credit under

any day in the 60-day period that ends on the

this targeted group even if requirement 4 is no

day you hire the employe, and

longer met after the initial certification.

Is a member of an economically disadvan-

A qualified cooperative education program is a

taged family.

vocational education program for people who

receive instruction, including required academic

A person is a member of an economically disad-

instruction, by combining school study with a job in

vantaged family if the designated local agency

any occupational field. The school and employer

determines that the family’s income was at a

together must plan the two experiences so that

certain level during the 6 months before the earlier

each contributes to the student’s education and

of either (a) the month the determination is made or

ability to be hired. The program must be directly

(b) the month in which the hiring date falls. The

related to preparing a person for employment or for

family’s income level during that period must have

additional preparation for a career that does not re-

been no more than 70% of the Bureau of Labor

quire a baccalaureate or advanced degree. The

Instructions For 1998 Schedule Dc - Wisconsin Department Of Revenue Page 3

Related Articles

Related forms

Related Categories