Excerpt: [A]t least for the balance of 2010, it is likely that an employer will still be required to include the fair market value of coverage provided to the child of an employee in the employee's taxable income for Wisconsin tax purposes unless the child qualifies as the employee's tax dependent. Given the current disparity between state and federal tax law, Wisconsin employers should consider obtaining a written certification from each employee with an adult child covered under the employer's health plan regarding the child's status as a tax dependent.