This article has been replaced, dated May 14, 2014. See
Include, Respect, I Self-Direct (IRIS) is a Wisconsin long-term care option that began July 1, 2008. Income that is payment for services provided to an IRIS participant is taxable to the service provider. The payment for services is subject to income tax regardless of whether the service provider was hired directly by the IRIS participant or through an agency.
IRIS is available to adults who are elderly or those with a physical or a developmental disability. Persons using IRIS self manage their goods and services and may use IRIS to remain in their community and avoid moving into a nursing home or an institution.
IRIS participants create a support and service plan for their long-term care within an assigned monthly budget allocation. Individuals may hire their own service workers directly or they may purchase goods and services from an agency provider.
September 1, 2010