Married filing separate return. Fill in spouse’s SSN above and full name here ............... Wisconsin income tax 2025 1 PAPER CLIP payment here See page 5 before assembling return Tax district Check below then fill in either the name of the city, village, or town and the county in which you lived at the end of 2025. County of School district number See page 45 Spouse’s social security number Your social security number Legal first name Your legal last name Spouse’s legal first name If a joint return, spouse’s legal last name Home address (number and street). If you have a PO Box, see page 12. Apt. no. State City or post office Zip code Married filing joint return Filing status Check  below Head of household, NOT married (see page 13). Single M.I. M.I. Special conditions City, village, or town DO NOT STAPLE Legal last name Legal first name M.I. If married, fill in spouse’s SSN above and full name here For the year Jan. 1-Dec. 31, 2025, or other tax year beginning , 2025 ending , 20 . 1 Federal adjusted gross income from Form 1040, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Adjustments to federal adjusted gross income from Schedule I, line 3 (see page 13). . . . . . . . 2 3 Add lines 1 and 2. This is your federal adjusted gross income for Wisconsin purposes . . . . . . 3

Form W‑2 wages included in line 3 . . . . . . . . . . . . . . . . . . . . . . . 4 Total additions to income from Schedule AD, line 33. Include Schedule AD (see page 14) . . 4 5 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Total subtractions from income from Schedule SB, line 50. Include Schedule SB (see page 14)

Enter as a positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Subtract line 6 from line 5. This is your Wisconsin income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Standard deduction. See table on page 35, OR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

If someone else can claim you (or your spouse) as a dependent, see page 15 and check here

9 Subtract line 8 from line 7. If line 8 is larger than line 7, fill in 0 . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Exemptions (Caution: See page 15)

a Fill in exemptions allowed . . . . . . . . . . . . . . . . . . . x $700 . . . 10a

b Check if 65 or older You + Spouse = x $250 . . . 10b

c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10c I-010i NO COMMAS; NO CENTS Print numbers like this  Not like this  Use BLACK Ink Check here if an amended return Head of household, married (see page 13). .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Form 804 filed with return (see page 10) .00 .00 Village City Town .00

NO COMMAS; NO CENTS 2025 Form 1 Page 2 of 5 Name SSN 13 Itemized deduction credit. Complete Schedule 1 on page 4 . . . . . . . . . . 13 14 Additional child and dependent care tax credit. Include Schedule WI-2441 14 15 Blind worker transportation services credit

Qualifying expenses . . . . . . . . . . . . . x 50% = 15 16 School property tax credit

a Rent paid in 2025 – heat included

Rent paid in 2025 – heat not included

b Property taxes paid on home in 2025 17 Working families tax credit (see page 20) . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Married couple credit. Complete Schedule 2 on page 4 . . . . . . . . . . . . 18 19 Nonrefundable credits from line 34 of Schedule CR . . . . . . . . . . . . . . . . 19 20 Net income tax paid to another state. Include Schedule OS . . . 20 .00 11 Subtract line 10c from line 9. If line 10c is larger than line 9, fill in 0. This is taxable income . . . . 11 12 Tax (see table on page 38) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 .00 .00 Find credit from table page 19. . 16a } Find credit from table page 20. . 16b .00 .00 .00 .00 .00 .00 .00 .00 .00 21 Add lines 13 through 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Subtract line 21 from line 12. If line 21 is larger than line 12, fill in 0. This is your net tax . . . . . . 22 23 Sales and use tax due on internet, mail order, or other out-of-state purchases (see page 23) . 23

If you certify that no sales or use tax is due, check here . . . . . . . . . . . . . . . . . . . . . . . . . 24 Donations. Complete Part I of Schedule 3 on page 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Penalties on IRAs, retirement plans, MSAs, etc. (see page 24) . . . . x .33 = 25 26 Other penalties (see page 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Add lines 22 through 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Wisconsin tax withheld. Include withholding statements . . . . . . . . . . . 28 29 2025 estimated tax payments and amount applied from 2024 return . . 29 30 Earned income credit. Number of qualifying children . . .

Federal credit

(see instructions)

x % = . . . . . . . . . 30 31 Farmland preservation credit. a Schedule FC, line 17. . . . . . . . . . . . . 31a

b Schedule FC‑A, line 13 . . . . . . . . . . . 31b 32 Repayment credit (see page 27) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Homestead credit. Include Schedule H or H‑EZ . . . . . . . . . . . . . . . . . . 33 34 Eligible veterans and surviving spouses property tax credit . . . . . . . . 34 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

Name(s) shown on Form 1 Your social security number 2025 Form 1 Page 3 of 5 NO COMMAS; NO CENTS Third Party Designee Designee’s name Phone no. ( ) Personal identification number (PIN) Do you want to allow another person to discuss this return with the department (see page 34)? Yes Complete the following. No Paper clip copies of your federal income tax return and schedules to this return. Assemble your return (pages 1-5) and withholding statements in the order listed on page 5 of the instructions. Mail your return to: Wisconsin Department of Revenue If payment enclosed......................... PO Box 268, Madison WI 53790-0001 If refund or no payment enclosed..... PO Box 59, Madison WI 53785-0001 If homestead credit claimed............. PO Box 34, Madison WI 53786-0001 Do Not Submit Photocopies 35 Refundable credits from Schedule CR, line 40. Include Schedule CR . 35 36 AMENDED RETURN ONLY–Amounts previously paid (see page 31) 36 37 Add lines 28 through 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 AMENDED RETURN ONLY–Amounts previously refunded (see page 31) 38 39 Subtract line 38 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 If line 39 is larger than line 27, subtract line 27 from line 39.

This is the AMOUNT YOU OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Amount of line 40 you want REFUNDED TO YOU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 42 Amount of line 40 you want

APPLIED TO YOUR 2026 ESTIMATED TAX . . . . . . . . . . . . . 42 43 If line 39 is smaller than line 27, subtract line 39 from line 27.

This is the AMOUNT YOU UNDERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 44 Underpayment interest. Fill in exception code - See Sch. U . . . . . . . . . . . . . . . . . . . . . . 44 45 Add lines 43 and 44. This is the AMOUNT YOU OWE. Paper clip payment to front of return 45 46 Interest (see page 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 I-010ai Under penalties of law, I declare that this return and all attachments are true, correct, and complete to the best of my knowledge and belief. Sign here Your signature Daytime Phone ( ) Spouse’s signature (if filing jointly, BOTH must sign) Date Date Daytime Phone ( ) Wisconsin Identity Protection PIN (7 characters) Wisconsin Identity Protection PIN (7 characters) Caution: Only enter a Wisconsin Identity Protection PIN if you received one from the department (see page 34).

1 Taxable wages, salaries, tips, and other employee compensation.

Do NOT include deferred compensation, interest, dividends,

pensions, unemployment compensation, or other unearned income 1 2 Net profit or (loss) from self-employment from federal Schedules

C, C-EZ, and F (Form 1040), Schedule K‑1 (Form 1065),

and any other taxable self-employment or earned income. . . . . . . 2 3 Combine lines 1 and 2. This is earned income. . . . . . . . . . . . . . . . 3 4 Add the amounts from federal Schedule 1 (Form 1040), lines 12,

16, 20, 24e, 24f, and 24g, and any Wisconsin disability income

exclusion. Fill in the total of these adjustments that apply

to you or your spouse’s income . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Subtract line 4 from line 3. This is qualified earned income.

If less than zero, fill in 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Compare the amounts in columns (A) and (B) of line 5.

Fill in the smaller amount here. If more than $16,000, fill in $16,000. . . . . . . . . . . 6 7 Rate of credit is .03 (3%). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Multiply line 6 by line 7. Fill in here and on line 18 on page 2 of Form 1. . . . . . . . . 8 Schedule 2 – Married Couple Credit When Both Spouses Are Employed (see page 20) When completing this schedule, be sure to fill in your income in column (A) and your spouse’s income in column (B) (B) SPOUSE (A) YOURSELF .00 .00 .00 .00 .00 .00 .00 .00 .00 Do not fill in more than $480. x .03 .00 .00 .00 You must submit this page with Form 1 if you claim either of these credits 1 Medical and dental expenses from federal Schedule A (Form 1040).

See instructions for exceptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Interest paid from federal Schedule A (Form 1040). Do not include interest paid

to purchase a second home located outside Wisconsin or a residence which is a boat. Also,

do not include interest paid to purchase or hold U.S. government securities and interest from

a tax-option (S) corporation if claimed as a subtraction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Gifts to charity from federal Schedule A (Form 1040). See instructions for exceptions. . . . . . . . . . 3 4 Casualty losses from federal Schedule A (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Fill in your standard deduction from line 8 on page 1 of Form 1. . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Subtract line 6 from line 5. If line 6 is more than line 5, fill in 0. . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Rate of credit is .05 (5%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Multiply line 7 by line 8. Fill in here and on line 13 on page 2 of Form 1 . . . . . . . . . . . . . . . . . . 9 Schedule 1 – Itemized Deduction Credit (see page 16) .00 .00 x .05. .00 .00 .00 .00 .00 .00 Name SSN 2025 Form 1 Page 4 of 5 NO COMMAS; NO CENTS

2025 Form 1 Page 5 of 5 NO COMMAS; NO CENTS Name SSN Schedule 3 – Financial Donations and Anatomical Gift Registration Part I – Financial Donations .00 .00 .00 .00 .00 .00 .00 .00 1 Donations (decreases refund or increases amount owed)

a Endangered resources . e Military family relief fund . . . . . . . . .

b Cancer research . . . . . f Second Harvest/Feeding America . . . .

c Veterans trust fund . . . g American Red Cross Badger Chapter.

d Multiple sclerosis . . . . h Special Olympics Wisconsin . . . . . . 2 Total Donations (add lines 1a through 1h). Fill in here and on line 24 on page 2 of Form 1 . . . . . 2 .00 Part II – Anatomical Gift (Organ & Tissue Donor) Registration You are not required to complete this part in order to file this income tax return and pay taxes or receive a refund. By completing the information below, you and/or your spouse are authorizing the gift of your organs and tissues upon your death according to sec. 157.06, Wis. Stats., and your name will be added to the Wisconsin Donor Registry. Your gift will be used to help others through transplantation, therapy, research, or education. You may also become a donor, update your registration informa­ tion, or remove your name from the registry at https://health.wisconsin.gov/donorRegistry/public/donate.html. You must be a resident who is at least 15 years of age or an emancipated minor to authorize your name to be included in the Wisconsin Donor Registry. For more information about the Wisconsin Donor Registry, visit donatelifewisconsin.org. Do not complete the information below if any of the following apply: • You are already registered in the Wisconsin Donor Registry; or • You are a nonresident or a part-year resident who left Wisconsin. Instead go to donatelife.net to add your name to the donor registry for your current state of residence. 1 Do you wish to include your name as a potential donor of an anatomical gift in the Wisconsin Donor Registry? .If you complete the information below, the Department of Revenue will transmit your authorization to the Department of Transportation along with the other information that the Department of Health Services determines necessary to add you to the registry. a Filer:

Yes, I wish to be included in the registry of potential donors. b Spouse: (Only if joint return)

Yes, I wish to be included in the registry of potential donors. Sex M F Sex M F M Y Y Y Y M D D Filer’s Date of Birth (mm-dd-yyyy) M Y Y Y Y M D D Spouse’s Date of Birth (mm-dd-yyyy) I-010bi

Instruction Updates

2025 Wisconsin Act 15 increased the income threshold for the top of the second and bottom of the third tax brackets for each filing status. The 2025 Tax Rate Schedules on page 3 have been updated to reflect that change.

D-101A (R. 1-25) Wisconsin Department of Revenue 2025 Form 1-ES Instructions – Estimated Income Tax for Individuals, Estates, and Trusts Who Must Pay Estimated Tax

Tax is required to be paid on income as it is earned or constructively received. Withholding tax and estimated tax are the two methods used to make those required tax payments. Generally, if you work for wages, you have tax withheld from your wages to prepay any tax which will be computed on your income tax return for the year. If you have income from which tax is not withheld (for example, interest, dividends, unemployment compensation, self- employment income, taxable pensions, etc.), you must pay estimated tax to prepay any tax which will be computed on your income tax return for the year. You must pay Wisconsin estimated tax for 2025 if you expect to owe, after subtracting your withholding and credits, at least $500 in tax for 2025 and you expect your withholding to be less than the smallest of (1) 90% of the tax shown on your 2025 income tax return, (2) 100% of the tax shown on your 2024 income tax return, assuming the return covered 12 months*, or (3) 90% of the tax shown on your 2025 income tax return, computed by annualizing your taxable income. You may use Wisconsin Schedule U, Part IV, as a worksheet to annualize income. *This does not apply to estates or trusts that have 2025 taxable income of $20,000 or more. If your 2024 return was adjusted by the department or you filed an amended return, use the tax from the latest adjusted or amended return. Full-year residents, part-year residents, nonresidents, estates and trusts are subject to the estimated tax requirement. You do not have to pay estimated tax if you were a full-year resident of Wisconsin for 2024 and you had no tax liability for that 12-month period. Estates and grantor trusts which are funded on account of a decedent’s death are only required to make estimated tax payments for any tax year ending two or more years after the decedent’s death. Note: Trusts subject to tax on unrelated business income should file on Form Corp-ES. You and your spouse may pay estimated tax either jointly or separately. If joint payments are made, you and your spouse may still file separate income tax returns for 2025. The estimated tax payments may be divided between you and your spouse in any manner you choose. If separate payments are made, you and your spouse may file a joint income tax return for 2025 and apply the separate estimated tax payments to the joint tax liability. However, no part of the separate estimated tax payments may be applied to a separate tax liability of the other spouse. When to Pay Your Estimated Tax

Generally, you must make your first estimated tax payment by April 15, 2025. You may pay all your estimated tax at that time or in four equal installments on or before April 15, 2025, June 16, 2025, September 15, 2025, and January 15, 2026. Exceptions to this general rule are as follows: 1. Other payment dates. In some cases, such as an increase in income, you may have to make your first estimated tax payment after April 15, 2025. Any remaining payments should be 1/4 of your required annual payment. The first payment dates are as follows: If the requirement to pay estimated tax is met after: Payment date is: Of the estimated tax due, pay: March 31 and before June 1 June 16, 2025 1/2 May 31 and before September 1 September 15, 2025 3/4 August 31 January 15, 2026 all 2. Your return as a payment. If you file your 2025 income tax return by January 31, 2026, pay the entire balance due, and did not owe estimated tax for the September 2025 or prior installment date, the payment with your return will be treated as timely payment of the estimated tax due on January 15, 2026. 3. Farmers and fishers. If at least two-thirds of your gross income (joint gross income, if applicable) for 2024 or 2025 is from farming or fishing, you may: • Pay your 2025 estimated tax in full by January 15, 2026; or • File your 2025 income tax return on or before March 2, 2026, and pay the total tax due. In this case, you need not make estimated tax payments for 2025. 4. Fiscal year. If your return is filed on a fiscal year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your current fiscal year, and the 1st month of the following fiscal year. Note: If any due date falls on a Saturday, Sunday, or legal holiday, use the next business day. How to Use Form 1-ES

If you have a preprinted voucher, make any corrections necessary to your name and address by lining out the incorrect information and printing in the correct information. To obtain personalized Form 1-ES vouchers, visit the department's website at revenue.wi.gov/Pages/Form/2025- TaxForms.aspx or call (608) 266-1961. Complete the “2025 Estimated Income Tax Worksheet” on page 2 of these instructions. Use your 2024 tax return as a guide, but be sure to consider any law changes for 2025. Law changes are published in the Wisconsin Tax Bulletin, which is available on the internet at: revenue.wi.gov/Pages/ISE/wtb-Home.aspx. Fill in the amount from line 12 of the worksheet on the “Amount of Payment” line on Form 1-ES. Include, but do not staple or attach, your check or money order with Form 1-ES. Make your remittance payable to the Wisconsin Department of Revenue and mail to the address shown on Form 1-ES. To pay online, go to the department's website at: https://tap.revenue.wi.gov/pay. This is a free service. To pay by credit card, Apple Pay, or PayPal, go to the same web address. You will be redirected to the department's third-party payment processor at the appropriate step. There will be a $1 transaction fee and a 2.25% processing fee charged for this service. If you need help, contact our Customer Service Bureau at (608) 266-2486 or visit any Department of Revenue office. How to Amend Your Estimated Tax Payments

If you have a substantial increase or decrease in your estimated tax liability, your estimated tax payments should be amended. To amend your estimated tax payments, recompute your estimated tax liability on the “2025 Estimated Income Tax Worksheet.” Include any estimated tax payments already made for 2025 on line 8 of the worksheet. Then, determine the amount of each remaining installment due: • If all 4 installments are being amended, fill in 1/4 of line 9 from the worksheet on each payment voucher. • If 3 installments are being amended, fill in 1/2 of line 9 on the first amended voucher and 1/4 of line 9 on each of the last two vouchers. • If 2 installments are being amended, fill in 3/4 of line 9 on the first amended voucher and 1/4 of line 9 on the last voucher. • If only the last installment is being amended, fill in all of line 9 on the voucher filed.

[ 2 ] Interest Charge for Failure to Pay Estimated Tax

If you are required to pay estimated tax and you do not, or you underpay any installment, you are subject to interest on the underpayment amount when you file your 2025 return. Wisconsin Schedule U is used to compute the interest due. The Schedule U instructions provide information on exceptions to the interest charge. Form 1-ES for Estates

If you are filing a Form 1-ES for an estate, enter "Estate of" in the box for 'your legal first name and initial' and the decedent's name in the box for 'your legal last name'. 2025 Estimated Income Tax Worksheet – Keep for your records – Do not file 1. Fill in the amount of Wisconsin income you expect in 2025. Use your 2024 tax return as a guide ................................ 1. 2. Wisconsin standard deduction and exemptions (see standard deduction schedules below)* .......................................... 2. 3. Estimated taxable income (subtract line 2 from line 1) ................................................................................................... 3. 4. Estimated tax (see tax rate schedules below) .................................................................................................................. 4. 5. Estimated credits (see instructions provided with your 2024 tax return for descriptions of credits) ............................... 5. 6. Subtract line 5 from line 4 .............................................................................................................................................. 6. 7. Required annual payment. Fill in amount of line 6 that you are required to pay ............................................................ 7. Caution: Generally, if you do not prepay at least 90% of your 2025 tax liability or 100% of your 2024 tax, whichever is smaller, you may be subject to interest on the underpayment amount. To avoid this, be sure your estimate is as accurate as possible. If you are unsure of your estimate, you may want to pay more than 90% of the amount you have shown on line 6. 8. Wisconsin income tax withheld and estimated to be withheld during 2025 ................................................................... 8. 9. Balance (subtract line 8 from line 7). (Note: If line 6 less line 8 is less than $500, you are not required to make estimated tax payments.) ................................................................................................................................................ 9. . . . . . . . . . 10. If four installments are due, enter in each column 1/4 of the amount on line 9. If less than four installments are due, use the instructions for other payment dates under “When to Pay Your Estimated Tax” ................................................................ 11. Apply overpayment carried forward from your 2024 tax return (apply first to April and carry remainder to June, etc.) .............................................. 12. Installment amount (subtract line 11 from line 10). Fill in here and on the “Amount of Payment” line on Form 1-ES ............................. Installments April 15 June 16 Sept. 15 Jan. 15

*Individuals Your exemptions are $700 for yourself, $700 for your spouse if filing a joint return, and $700 for each dependent. Add $250 to the total if you are 65 years of age or over and, if filing a joint return, add $250 if your spouse is 65 years of age or over. (Exception: If you are claimed as a dependent on someone else’s return, you do not qualify for an exemption.) Estates and Trusts Fill in -0- on line 2. Nonresidents and part-year residents Prorate the standard deduction as follows: (1) Figure your standard deduction using your federal adjusted gross income instead of your Wisconsin income, and (2) prorate using the ratio of Wisconsin income to federal adjusted gross income. Exemptions must also be prorated using the same ratio. 2025 Standard Deduction Schedule for Single Taxpayers If Wisconsin income is: but over – not over – The 2025 Standard Deduction is: of the amount over – $ 0 $ 19,549 $ 13,560

19,549 132,549

13,560 less 12% ........ $ 19,550

132,549

0 Schedule for Head of Household If Wisconsin income is: but over – not over – The 2025 Standard Deduction is: of the amount over – $ 0 $ 19,549 $ 17,520

19,549 57,210

17,520 less 22.515% $ 19,550

57,210 132,549

13,560 less 12% ........... 19,550

132,549

0 Schedule for Married Filing Jointly If Wisconsin income is: but over – not over – The 2025 Standard Deduction is: of the amount over – $ 0 $ 28,209 $ 25,110

28,209 155,169

25,110 less 19.778% $ 28,210

155,169 0 Schedule for Married Filing Separately If Wisconsin income is: but over – not over – The 2025 Standard Deduction is: of the amount over – $ 0 $ 13,389 $ 11,930

13,389 73,709

11,930 less 19.778% $ 13,390

73,709

0

[ 3 ] 2025 Tax Rate Schedules for Full-Year Residents*

Schedule A – Single, Head of Household, Estates and Trusts If taxable income is: but over – not over – The 2025 Gross Tax is:

of the amount over – $ 0 14,680 50,480 323,290

$ 14,680 50,480 323,290 $ 3.5% ...... $ 0

513.80 + 4.4% ........... 14,680

2,089.00 + 5.3% ........... 50,480

16,547.93 + 7.65% ......... 323,290 Schedule B – Married Filing Jointly If taxable income is: but over – not over – The 2025 Gross Tax is:

of the amount over – $ 0 19,580 67,300 431,060

$ 19,580 67,300 431,060 $ 3.5% ...... $ 0

685.30 + 4.4% ........... 19,580

2,784.98 + 5.3% ........... 67,300

22,064.26 + 7.65% ......... 431,060 Schedule C – Married Filing Separately If taxable income is: but over – not over – The 2025 Gross Tax is:

of the amount over – $ 0 9,790 33,650 215,530

$ 9,790 33,650 215,530 $ 3.5% ...... $ 0

342.65 + 4.4% ............. 9,790

1,392.49 + 5.3% ........... 33,650

11,032.13 + 7.65% ......... 215,530

*Nonresidents and part-year residents must prorate the tax brackets (amounts appearing in the first two columns of the 2025 Tax Rate Schedules) based on the ratio of their Wisconsin income to their federal adjusted gross income. For example, for a single individual the tax brackets are $14,680, $35,800, and $272,810. Assuming the individual has a ratio of 20%, the first $2,936 ($14,680 x .20) is taxed at 3.5%, the next $7,160 ($35,800 x .20) is taxed at 4.4%, and the next $54,562 ($272,810 x .20) is taxed at 5.3%. Taxable income over $64,658 ($323,290 x .20) is taxed at 7.65%. Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations enacted as of July 8, 2025: ch. 71, Wis. Stats.

I-111 FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your Social Security number on the Wisconsin income tax return is made under the authority of sec. 71.03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification purposes throughout the processing, filing and auditing of your return, and issuing refund checks. revenue.wi.gov Wisconsin Income Tax 1 Form 1 Instructions 2025 New in 2025 New Retirement Income Subtraction – Individuals who are at least 67 years old at the end of 2025 may subtract up to $24,000 of retirement income. See the Schedule SB instructions. College Savings Account – The subtraction for contributions to a Wisconsin state-sponsored college savings account is increased to $5,130 per beneficiary ($2,560 per beneficiary if you are married and file a separate return). See the Schedule CS instructions. Tuition and Fee Expenses – The subtraction for tuition and fees increased to $7,649 per student and the phase-out range increased. See the Schedule SB instructions. Adoption Expenses Subtraction – The maximum subtraction for expenses paid for a qualifying adoption is now $15,000 per child. See the Schedule SB Instructions. Tax returns are due: Wednesday April 15, 2026 Free help with your taxes You may be eligible for free tax help. See page 2 for: • Who can get help • How to find a location • What to bring with you Para Assistencia Gratuita en Español Ver página 2 Reminder IRS Adjustments – If the IRS adjusted any of your federal income tax returns, you must notify us within 180 days of any adjustment affecting your Wisconsin income tax returns. See page 9. • File with WisTax • Sign up for Wisconsin Identity Protection PIN (see page 34) • View and schedule estimated payments and cancel previously scheduled payments • Opt in to receive electronic notices – no need to wait for the mail • Check refund status and more Use WisTax to electronically file your Wisconsin individual income tax return (Form 1) and standalone homestead credit claim (Schedule H) for free (see page 5). Use My Tax Account (MTA) to manage and protect your Wisconsin tax account. MTA allows taxpayers to: MY TAX ACCOUNT WIS TAX

2 Para ayuda gratuita para la declaración de sus impuestos y de el Crédito por Vivienda Familiar, llame al “211” para encontrar un sitio de Asistencia de Voluntarios para Impuestos (Volunteer Income Tax Assistance también conocido como VITA) cerca de usted. Muchos lugares ofrecen servicios en español. Para respuestas a las preguntas sobre impuestos, por favor llame el Departamento de Impuestos al (608) 266‑2486 para impuestos individuales y al (608) 266‑2776 para impuestos de negocios. Oprima el “2” para ayuda en español. Para más información, visite revenue.wi.gov, en el vinculo (link) “En Español” usted encontrará información sobre el Credito por Ingreso de Trabajo, información del Crédito por Vivienda Familiar, y mucho más – todo disponible en español. Servicio en Español Free Tax Preparation Available (commonly referred to as VITA or TCE) Need help filing your taxes? Wisconsin residents can have their taxes prepared for free at any IRS sponsored Volunteer Income Tax Assistance (VITA) site or at any AARP sponsored Tax Counseling for the Elderly (TCE) site. These two programs have helped millions of individuals across the country in preparing their taxes. Trained volunteers will fill out your tax return. Many sites will even e‑file your return. Who can use these services? • Low to moderate income individuals • Individuals with disabilities • Elderly individuals • Individuals who qualify for the homestead credit or the earned income tax credit What should you bring? • W-2 wage and tax statements • Information on other sources of income and any deductions • Photo ID of taxpayer(s) • Social security cards of taxpayer(s) and dependents • If you are claiming a homestead credit, bring a • Both spouses must be present to file a joint return completed rent certificate or a copy of your 2025 property tax bill, a record of any Wisconsin Works (W2) payments received in 2025, and a statement from your physician or the Veteran’s Administration, or a document from the Social Security Administration if disabled and under age 62 VITA and TCE locations: • In Wisconsin, call 1‑800‑906‑9887 • Visit revenue.wi.gov and search “VITA sites” • Call the AARP at 1‑888‑227‑7669 • Call “211” for local free tax sites Table of Contents Page General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Which Form to File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Age . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Other Filing Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Who Should File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 • How To Get An Extension Of Time To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 • Filing Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 • Questions About Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 • Amending Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Special Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Tax Help / Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2025 Standard Deduction Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 2025 Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 2025 Tax Computation Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 Wisconsin School District Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46

3 General Instructions Other Filing Requirements You may have to file a return even if your income is less than the amounts shown on the table. You must file a return for 2025 if: • You could be claimed as a dependent on someone else’s return and either of the following applies: (1) Your gross income was more than $1,350 and it included at least $451 of unearned income, or (2) Your gross income (total unearned income and earned income) was more than –

$13,560 if single,

$17,520 if head of household,

$25,110 if married filing jointly, or

$11,930 if married filing separately.

Unearned income includes taxable interest, dividends, capital gain distributions, and taxable scholarship and fellowship grants that were not reported to you on a Form W‑2. Earned income includes wages, tips, self-employment income, and scholarship and fellowship grants that were reported to you on a Form W‑2. • You owe a penalty on an IRA, retirement plan, Coverdell education savings account (excess contribution), ABLE account, health savings account, or Archer medical savings account. • You were a nonresident or part-year resident of Wisconsin for 2025 and your gross income was $2,000 or more. If you were married, you must file a return on Form 1NPR if the combined gross income of you and your spouse was $2,000 or more. A return does not have to be filed by a nonresident of Wisconsin if all income is exempt from tax as disaster relief work performed during a state of emergency declared by the Governor. For further information, see Publication 411, Disaster Relief. Who Must File Refer to the table to see if you are required to file a return for 2025.

Age as of You must file if your gross income* Filing status December 31, 2025 (or total gross income of a married couple) during 2025 was: Single Under 65 $14,260 or more

65 or older $14,510 or more Married-filing joint Both spouses under 65 $26,510 or more return One spouse 65 or older $26,760 or more

Both spouses 65 or older $27,010 or more Married-filing separate Under 65 $12,630 or more return 65 or older $12,880 or more (applies to each spouse individually) Head of household Under 65 $18,220 or more

65 or older $18,470 or more * Gross income means all income (before deducting expenses) reportable to Wisconsin. The income may be received in the form of money, property, or services. It does not include items that are exempt from Wisconsin tax. For example, it does not include social security benefits or U.S. government interest.

If your birthday falls on January 1, 2026, you are considered to be a year older as of December 31, 2025. Example: If you were born on January 1, 1961, you are considered to be age 65 as of December 31, 2025. Age Which Form to File You must file Form 1 if you were a full-year resident of Wisconsin. You must file Form 1NPR if you: • Were domiciled* in another state or country at any time during the year, OR • Are married filing a joint return and your spouse was domiciled* in another state or country at any time during the year. *Your domicile is your true, fixed, and permanent home to which, whenever absent, you intend to return. You can be physically present or residing in one locality but maintain your domicile in another. Your domicile, once established, does not change unless all three of the following circumstances occur or exist: (1) You intend to abandon your old domicile and take actions consistent with that intent (2) You intend to acquire a new domicile and take actions consistent with that intent (3) You are physically present in the new domicile Service members and their spouses State tax residence for service members and their spouses is controlled in part by 50 U.S.C. 4001. See Publication 128, Wisconsin Tax Information for Military Personnel and Veterans, for more information. If you are married and filing jointly, both spouses must be a full-year resident of Wisconsin or elect to claim Wisconsin as their state of residence to file on Form 1.

4 General Instructions Who Should File Even if you do not have to file, you should file to get a refund if: • You had Wisconsin income tax withheld from your wages • You paid estimated taxes for 2025 • You claim the earned income credit or the veterans and surviving spouses property tax credit How To Get An Extension Of Time To File Your return is due April 15, 2026. If you cannot file on time, you can get an extension. You can use any federal extension provision for Wisconsin, even if you are filing your federal return by April 15. How to get an extension You do not need to submit a request for an extension to us prior to the time you file your Wisconsin return. When you file your Form 1 include either of the following: • A copy of your federal extension application (for example, Form 4868) • A statement indicating which federal extension provision you want to apply for Wisconsin (for example, the federal automatic 6‑month extension provision) Note You will owe interest on any tax that you have not paid by April 15, 2026. This applies even though you may have an extension of time to file. If you do not file your return by April 15, 2026, or during an extension period, you may have to pay additional interest and penalties. If you expect to owe tax with your return, you can avoid the 1% per month interest charge during the extension period by paying the tax by April 15, 2026. Submit the payment with a 2025 Wisconsin Form 1‑ES. You can get this form by using our estimated income tax interactive voucher on our website. Use Form 1‑ES to make an extension payment even if you will be filing your return electronically – do not use Form PV. Exception: You will not be charged interest during an extension period if (1) you qualify for a federal extension because of service in a combat zone or contingency operation, or (2) you qualify for a federal extension due to a federally declared disaster. See Special Conditions below. If you were a farmer or fisher and you did not make estimated tax payments, you must file your return and pay any tax due by March 2, 2026, to avoid paying interest for underpayment of estimated tax. Farmers and fishers are individuals who earn at least two-thirds of their gross income (gross income of both spouses if married filing a joint return) from farming or fishing. Special Conditions A “Special Conditions” section is located to the right of the Filing Status section on page 1 of Form 1. If you qualify for an extension because of service in a combat zone or contingency operation, enter “02” in the box. If you qualify for a 2-month extension because you live outside or are on duty in military or naval service outside the United States and Puerto Rico on the due date of the return, enter "18" in the box. If you qualify for an extension because of a federally declared disaster, enter “03” in the box and indicate the specific disaster on the line provided. Filing Your Return Preparing to file Before filing your return, follow the steps below in the order listed: 1. Gather your records – Make sure that you have all of your income expense records (for example, wage, interest, and dividend statements) 2. Electronic filing (e-filing) vs. paper filing – If you e-file, follow the instructions included in your software; otherwise, for paper filing, continue with step 3 3. Complete federal return – Complete your federal return and its supporting schedules; however, if you are not required to file a federal return, list the sources and amounts of your income and deductions on a separate sheet Electronic filing (e‑filing) Electronic filing is the fastest way to get your federal and state income tax refunds. We can deposit your Wisconsin refund directly into a financial institution account. You may pay by electronic funds transfer if you file electronically. File early and schedule payment as late as April 15. Go to revenue. wi.gov/Pages/FAQs/pcs-e-faq.aspx for more information.

5 General Instructions There are several options to file your Wisconsin income tax return electronically: • WisTax – WisTax is the department's free e-file application using My Tax Account. In order to use WisTax to file your individual income tax return, you must meet the requirements below. Go to our website at revenue.wi.gov/Pages/WisTax/home.aspx for more information. • Full-year Wisconsin resident • Have a valid Wisconsin driver's license or identification card and filed a Wisconsin individual income tax return or homestead credit claim within the past five years • Only claiming limited additions to income on Schedule AD and/or subtractions from income on Schedule SB • Only claiming Wisconsin tax withheld from the following forms: W-2, 1099-R, 1099-MISC, 1099-NEC, and W-2G • Only claiming the following credits: school property tax credit, itemized deduction credit, additional child and dependent care credit, blind worker transportation services credit, married couple credit, earned income credit, and/or veterans and surviving spouses property tax credit Note: A homestead credit claim may be filed separately through WisTax. See Schedule H instructions for qualifications to claim the homestead credit through WisTax. • Tax professional – Visit our website at revenue.wi.gov/Pages/OnlineServices/city-home.aspx for information on finding a tax professional • Tax preparation software – Purchase off-the-shelf tax preparation software to install on your computer (see revenue.wi.gov/Pages/OnlineServices/offshelf.aspx), or connect to one of the private vendor websites that offer electronic filing (see revenue.wi.gov/Pages/OnlineServices/webased.aspx) Paper filing Electronic filing (e-filing) is the fastest way to receive your refund. However, if you paper file, there are several things you can do to ensure you receive your refund faster. Important information: • Send original copies • Use black ink • Clearly write your name and address using capital letters (do not use mailing labels) • Do not use commas and dollar signs as they can be misread when scanned • Round amounts to whole dollars • Do not add cents in front of the preprinted zeros on entry lines • To indicate a negative number, use a negative sign (for example, -8300 not (8300)) • Print your numbers clearly: Do not use: • If you make a mistake, erase or start over (do not cross out entries) • Put entries on the lines and do not write in the margins or above or below the lines • Lines where no entry is required should be left blank (do not enter zeros) • Do not draw vertical lines in entry fields (they can be read as an “ı” or "1" when scanned) • Do not staple your return as stapling will delay the processing of your return and any refund Filing your return When filing your return, complete the steps below in the order listed: 1. Complete Wisconsin return – Follow the line instructions as you fill in your return and sign your complete return (a joint return must be signed by both spouses) 2. Check and assemble return – Check your return for any errors or missing documents and see below for information on how to assemble your return 3. Make a copy – Make a copy of your return for your records 4. Mail return – Mail your return and all required documents (see page 6 for the address) Assembling your return Begin by putting the five pages of Form 1 in numerical order. Then, attach, using a paper clip, the following in the order listed. Note: If filing Form 804, Claim for Decedent's Wisconsin Income Tax Refund, with the return, place Form 804 on top of Form 1.

Do not attach a Form W-RA if you are filing your return on paper. Form W-RA is used only when submitting information for an electronically filed return. 1. Payment – If you owe an amount with your return, paper clip your payment to the front of Form 1, unless you are paying by credit card or online.

6 General Instructions 2. Wisconsin schedules – Copies of appropriate Wisconsin schedules and supporting documents, such as Schedule H or H‑EZ (homestead credit), Schedule FC or FC‑A (farmland preservation credit), or Schedule CR. If you are reporting income and expenses of a disregarded entity, attach Schedule DE, Disregarded Entity Schedule. 3. Amended return – Include Schedule AR, Explanation of Amended Return, with your amended return and all supporting forms and schedules for items changed. Don’t send a copy of your original return. 4. Form W-2 or 1099 – The appropriate copy of each of your withholding statements (Forms W‑2, W‑2G, 1099‑G, 1099‑R, 1099‑MISC, and 1099-NEC). 5. Federal return – A complete copy of your federal return (Form 1040 or 1040-SR) and its supporting schedules and forms (such as federal Form 8886, Reportable Transaction Disclosure Statement.) 6. Extension form or statement – A copy of your federal extension application form or required statement if you are filing under an extension of time to file. 7. Divorce decree –

• Persons divorced after June 20, 1996, who compute a refund - If your divorce decree apportions any tax liability owed to the department to your former spouse, include a copy of the decree with your Form 1. Enter “04” in the Special Conditions box on page 1 of Form 1. This will prevent your refund from being applied against such tax liability.

• Persons divorced who file a joint return – If your divorce decree apportions any refund to you or your former spouse, or between you and your former spouse, the department will issue the refund to the person(s) to whom the refund is awarded under the terms of the divorce. Include a copy of the portion of your divorce decree that relates to the tax refund with your Form 1. Enter “04” in the Special Conditions box on page 1 of Form 1. 8. Injured spouse – If you are filing federal Form 8379, Injured Spouse Allocation, include a copy with your Form 1. Enter “05” in the Special Conditions box on page 1 of Form 1. CAUTION Be sure to file all five pages of Form 1. Send the original of your return. Do not send a photocopy. Where to File Mail your return (an original return or amended return) to the Wisconsin Department of Revenue at:

(if payment enclosed) (if refund or no payment enclosed) (if homestead credit claimed)

PO Box 268 PO Box 59 PO Box 34

Madison WI Madison WI Madison WI

53790-0001 53785-0001 53786-0001 Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over ¼” thick). Also, include your complete return address. Private Delivery Services You can use certain private delivery services approved by the Internal Revenue Service (IRS) to meet the timely filing rule. The approved private delivery services are listed in the instructions for your federal tax form. Items must be delivered to Wisconsin Department of Revenue, 2135 Rimrock Rd., Madison WI 53713. Private delivery services cannot deliver items to PO boxes. The private delivery service can tell you how to get written proof of the mailing date. Questions About Refunds Call: (608) 266‑8100 in Madison, Visit our website at: revenue.wi.gov

(414) 227‑4907 in Milwaukee, or

1‑866‑WIS‑RFND (1‑866‑947‑7363) toll-free within the U.S. or Canada

If you need to contact us about your refund, please wait at least 12 weeks after filing your Form 1. Refund information may not be available until that time. The department may not issue a refund before March 1 unless both the individual and the individual’s employer have filed all required returns and forms with the department for the taxable year for which the refund was claimed. You may call one of the numbers listed above or write to: Mail Stop 5-77 Wisconsin Department of Revenue PO Box 8949 Madison WI 53708-8949 If you call, you will need your social security number and the dollar amount of your refund. An automated response is available when you call one of the numbers listed above. If you need to speak with a person, assistance is available Monday through Friday from 7:45 a.m. to 4:30 p.m. by calling (608) 266‑2486 in Madison (long-distance charges, if applicable, will apply). You may also get information on your refund using our secure website at revenue.wi.gov.

7 General Instructions Amending Your Return File an amended return only after you file your original return. Generally, a claim for refund must be filed within 4 years after the unextended due date of your original return (for example, April 15, 2030, for 2025 calendar-year returns). However, a claim for refund to recover all or part of any tax paid as a result of an office or field audit may be filed within 4 years after the date assessed. This applies only if you paid the tax and did not file a petition for redetermination (written appeal). If you filed an amended return with the IRS or another state, you generally must also file an amended Wisconsin return within 180 days. You must file an amended Wisconsin return if the changes affect your Wisconsin income, any credit, or tax payable. You should also file an amended Wisconsin return to claim a refund or pay any additional tax due even though you are not amending your federal or other state return.

If your original return was filed on Form 1, you would file an amended return using Form 1 and checking the amended return space at the top of page 1. Exception: If you incurred a net operating loss (NOL) on your 2025 Form 1 and elect to carry the NOL back to 2023 and/or 2024, you must file Form X-NOL, Carryback of Wisconsin Net Operating Loss, for the appropriate year to amend your return and claim a refund. Be sure to include Schedule AR with your amended return to explain all changes and the reason for the change. Check the space on Form 1 to indicate your filing status on the amended return. If you are changing from separate returns to a joint return, both of you must sign the amended return. If there is any tax due, it must be paid in full. You cannot change from joint to separate returns after the due date for filing your original return has passed. If you are changing your filing status, the amount to fill in on line 1 of Form 1 as federal adjusted gross income must be based on the same filing status used for Wisconsin. For example, you and your spouse both originally filed Form 1 as married filing a separate return. You are amending to change your filing status to married filing a joint return. The amount to fill in on line 1 must be taken from a federal return based on a married filing joint status. If you did not file a joint federal return, you should prepare a pro forma federal return using a married filing joint return status. The federal adjusted gross income and other amounts from this pro forma return are then used to complete the amended return. Follow the Form 1 instructions to complete your amended return.  If you are changing an amount on any line of Form 1, fill in the corrected amount on that line. If you are not changing an amount on a line, fill in the amount from your 2025 return as originally filed or as you later amended it. If your latest filed return was changed or audited by the department, use the corrected figures from the adjustment notice.

Credit Repayments If you are required to repay a Wisconsin credit, you must amend your Wisconsin return for the year in which the disposal of the property occurred to report the amount of the repayment. Report the repayment on line 26. See below for examples of credits which you may have to repay. • State historic rehabilitation credit You may have to repay all or part of the state historic rehabilitation credit if you dis­posed of the property within 5 years after the date on which the preservation or rehabilitation work was complete or the Wisconsin Historical Society determines that you have not complied with all of the requirements. If sale, conveyance, or noncompliance of the property on which the historic rehabilitation credit is computed occurs during the 1st, 2nd, 3rd, 4th, or 5th year after the date on which the preservation or rehabilitation is completed, then 100%, 80%, 60%, 40%, or 20%, respectively, of the amount of the credits received for rehabilitating or preserving the property will be calculated and added back into the individual's tax liability, according to sec. 71.07(9r)(k), Wis. Stats. The repayment is made for the taxable year in which the recapture event occurs. The IRS created federal Form 4255, Recapture of Investment Credit, and the federal Form 4255 instructions in order to compute the amount of the historic rehabilitation tax credit required to be repaid. While Wisconsin has a separate historic tax credit for personal residences, federal Form 4255 can be used to determine the repayment by substituting the Wisconsin credit for the federal credit. Example: Taxpayer completed $20,000 of historic rehabilitation expenditures which were approved on November 1, 2023. Taxpayer computes a Wisconsin historic rehabilitation credit of $5,000 ($20,000 qualified rehabilitation expenses x 25% credit rate). Taxpayer uses $1,000 of credit to offset tax in 2023 and $2,000 of credit to offset tax in 2024. On December 1, 2025, the property is sold. The repayment is figured as follows: 1. Compute the number of full years between the date the property was approved and when it was sold, and use the result to find the recapture percentage in the chart on the next page. The number of full years between November 1, 2023, and De- cember 1, 2025, is two, so the recapture percentage is 60%.

8 General Instructions Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations enacted as of October 8, 2025: ch. 71, Wis. Stats., and secs. 42, 50, 67, 72, 220, 223, 265, 529A, 530, 4975, 6081, 6402, 7508, and 7508A, IRC. 4. Reporting the repayment

Enter the repayment on line 26 of Form 1. Include a copy or attach a PDF of the federal Form 4255 used to compute the repayment. Write "Wisconsin" at the top. • Supplement to federal historic rehabilitation credit If you were required to repay to the IRS a portion of the federal historic rehabilitation credit and you claimed the same qualified rehabilitation expenditures for the Wisconsin credit, you must repay to the department a proportionate amount of the Wisconsin credit.

Note: The amount of the credit recapture percentage figured for federal purposes is used for the Wisconsin credit repayment percentage, unless a different amount of qualified rehabilitation expenditures is used for the Wisconsin credit. If a different amount is used, substitute those amounts on federal Form 4255 to figure the amount of repayment for Wisconsin. Include a copy or attach a PDF of the refigured federal Form 4255 and write "Wisconsin" at the top. If you did not claim the federal historic rehabilitation tax credit and only claimed the Wisconsin supplement to federal historic rehabilitation credit, the computation for repayment of the supplement to the federal historic rehabilitation credit is the same as the computation for repayment of the state historic rehabilitation credit shown above. • Angel investment credit or early stage seed investment credit If an investment for which you claimed the angel invest­ment credit or early stage seed investment credit in a prior year was held for less than three years, you must repay the amount of the credit that you received related to the investment. This does not apply if the investment becomes worthless, as determined by WEDC, during the 3-year period or if you kept the investment for at least 12 months and a bona fide liquidity event, as determined by WEDC, occurs during the 3-year period. • Low-income housing credit If the qualified basis of the qualified development is less than the amount of the qualified basis of the last day of the immediately preceding taxable year, you must repay an amount equal to the amount you were required to repay to the IRS for the federal low-income housing credit. Number of Full Years from Date Approved to Recapture Date Recapture Percentage 0 1 2 3 4 5 100% 80% 60% 40% 20% 0% 2. Determine the recapture amount: $3,000 $ 0 0.60 1 2 3 4 5 Total amount of historic credit used to offset tax Less: Historic tax credits not used to offset tax from an additional property Total (subtract line 2 from line 1) Recapture percentage from table above Multiply line 3 by line 4. This is the amount of repayment required on the 2025 tax return $3,000 $1,800 3. Compute the amount of unused credit carryover available 1 2 3 4 5 Total amount of credit computed Less: Amount of credit claimed on tax return Total (subtract line 2 from line 1) Enter the inverse of the recapture percentage (1-0.60) Multiply line 3 by line 4. This is the available credit carryover

$ 800 $5,000 0.40 $2,000 $3,000

9 Special Instructions Penalties for Not Filing Returns or Filing Incorrect Returns If you do not file an income tax return which you are required to file, or if you file an incorrect return due to negligence or fraud, penalties and interest may be assessed against you. The interest rate on delinquent taxes is 18% per year. Civil penalties can be as much as 100% of the amount of tax not reported on the return. Criminal penalties for failing to file or filing a false return include a fine up to $10,000 and imprisonment. Fraudulent or Reckless Credit Claims Fraudulent or reckless claims for any refundable credit, including, but not limited to, the earned income credit, homestead credit, or the veterans and surviving spouses property tax credit, are subject to filing limitations. If you file a “fraudulent claim,” you will not be allowed to take any refundable credit for 10 years. “Fraudulent claim” means a claim that is false or excessive and filed with fraudulent intent. If you file a “reckless claim,” you will not be allowed to take any refundable credit for 2 years. “Reckless claim” means a claim that was improper, due to reckless or intentional disregard of income tax law or department rules and regulations. You may also have to pay penalties. Internal Revenue Service Adjustments

Did the IRS adjust any of your federal income tax returns? If yes, you may have to notify the Department of Revenue of such adjustments. You must notify the department if the adjustments affect your Wisconsin income, any credit, or tax payable. The department must be notified within 180 days after the adjustments are final. You must submit a copy of the final federal audit report by doing one of the following: (1) Including it with an amended return that reflects the federal adjustments (2) Mailing the copy to: Wisconsin Department of Revenue

Audit Bureau

PO Box 8906

Madison WI 53708-8906 Estimated Tax Payments Required for Next Year If your 2026 Wisconsin income tax return will show a tax balance due to the department of $500 or more, you must do one of the following: • Make estimated tax payments for 2026 in installments beginning April 15, 2026, using Wisconsin Form 1-ES • Increase the amount of income tax withheld from your 2026 pay For example, you may have a tax balance due with your return if you have income from which Wisconsin tax is not withheld. If you do not make required installment payments, you may be charged interest. For more information, contact the department’s Customer Service Bureau at (608) 266‑2486 or visit any Department of Revenue office. For additional information on making payments, see our Make a Payment webpage. If you must file Form 1‑ES and do not receive a form in the mail, go to our website to fill out the Wisconsin Estimated Income Tax Interactive Voucher or contact any Department of Revenue office. Armed Forces Personnel If you were a Wisconsin resident on the date you entered military service, you are considered a Wisconsin resident during your entire military career unless you take action to change your legal residency or qualify to make an election under 50 U.S.C. 4001. For more information, get Publication 128, Wisconsin Tax Information for Military Personnel and Veterans. Homestead Credit The Wisconsin homestead credit program provides direct relief to homeowners and renters. You may qualify if you were: – At least 18 years old on December 31, 2025 – If you were under age 62, and not disabled, you must have earned income to qualify

10 Special Instructions – A legal resident of Wisconsin for all of 2025 – Not claimed as a dependent on anyone’s 2025 federal tax return (unless you were 62 or older on December 31, 2025) – Not living in tax-exempt public housing for all of 2025 (Note: Some exceptions apply to this rule and are explained in the instructions for the homestead credit schedule) – Not living in a nursing home and receiving medical assistance (Title XIX) when you file for homestead credit – Had total household income, including wages, interest, social security, and income from certain other sources, below $24,680 in 2025 If you (or your spouse if married) claim the veterans and surviving spouses property tax credit or farmland preservation credit, you are not eligible for homestead credit. For more information about homestead credit, contact our Homestead Unit in Madison at (608) 266-8641 or any department office. See page 11 for information on obtaining Schedule H or H‑EZ, which you must complete to apply for the credit. Schedules H and H‑EZ are also available at many libraries. Farmland Preservation Credit The farmland preservation credit program provides an income tax credit to Wisconsin residents who own farmland in Wisconsin. If you claim homestead credit or the veterans and surviving spouses property tax credit, you are not eligible for farmland preservation credit. For more information about farmland preservation credit, contact our Farmland Preservation Unit in Madison at (608) 266‑2442 or visit any department office. See page 11 for information on obtaining Schedule FC or FC‑A, which you must complete to apply for the credit. Death of a Taxpayer A return for a taxpayer who died in 2025 should be filed on the same form which would have been used if they had lived. Include only the taxpayer’s income up to the date of their death. If there is no estate to probate, a surviving heir may file Form 1 for the person who died. If there is an estate, the personal representative for the estate must file the return. The person filing the Form 1 should sign it and indicate their relationship to the person who died (for example, “surviving heir” or “personal representative”). Be sure to fill in the surviving heir’s or personal representative’s mailing address in the address area of Form 1. If the taxpayer did not have to file a return but paid estimated tax or had tax withheld, a return must be filed to get a refund. If your spouse died during 2025 and you did not remarry in 2025, you can file a joint return. You can also file a joint return if your spouse died in 2026 before filing a 2025 return. A joint return should show your spouse’s 2025 income before death and your income for all of 2025. Write “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, they must also sign. If the return for the decedent is filed as single, head of household, or married filing separate, enter “06” in the Special Conditions box and indicate the date of death on the line provided. If a joint return is being filed, enter “06” in the box if it is the primary taxpayer (person listed first on the tax form) who is deceased and the date of death. If it is the spouse who is deceased, enter “07” in the box and the date of death. If both spouses are deceased, enter “08” in the box and both dates of death. If your spouse died before 2025 and you have not remarried, you must file as single or, if qualified, as head of house- hold. For more information about the final income tax return to be filed for a deceased person, visit any Department of Revenue office or call the department’s Customer Service Bureau at (608) 266‑2486. Claiming a Refund: If you are filing a return on behalf of a decedent, submit Form 804, Claim for Decedent’s Wisconsin Income Tax Refund, with the return and check the box below the special conditions box on page 1 of Form 1. If you did not submit Form 804 with the return, you were issued a refund, and you are not able to cash the refund check, complete Form 804 and mail the completed form and refund check to the address shown on Form 804. Note: If there is an estate, the personal representative for the estate must file the return and claim for refund. See Form 804 for more information and required documentation. Requesting Copies of Your Returns The Department of Revenue will provide copies of your Wisconsin returns for prior years. Persons requesting copies should complete the online application at tap.revenue.wi.gov/mta, then click on Request Tax Record Copy under Additional Services. Include all required information and fee with your application.

11 Tax Help and Additional Forms Tax Help / Resources Customer assistance: phone: (608) 266-2486 email: DORIncome@wisconsin.gov Forms requests: phone: (608) 266-1961 website: revenue.wi.gov Madison – Mail Stop 5‑77 2135 Rimrock Rd. PO Box 8949 Madison WI 53708-8949 Milwaukee – State Office Bldg., 819 N. 6th St., Rm. 408 Milwaukee WI 53203-1606 Appleton – 265 W. Northland Ave. Appleton WI 54911-2016 Eau Claire – State Office Bldg., 718 W. Clairemont Ave. Eau Claire WI 54701-4558 Green Bay – 200 N. Jefferson St., Rm. 140 Green Bay WI 54301-5189 Wausau – Check website Internet Address Our website, revenue.wi.gov, has many resources to help you with your tax needs, including: • Completing electronic forms and submitting them for free • Downloading forms, schedules, instructions, and publications • Viewing answers to common questions • Emailing us comments or requesting help • Filing your return electronically TTY Equipment – Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay System at 711. Publications Available The following is a list of some of our publications. These publications give detailed information on specific areas of Wisconsin tax law. You can get these publications from our website. Number and Title 102 Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders 103 Reporting Capital Gains and Losses for Wisconsin 106 Wisconsin Tax Information for Retirees 109 Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2025 111 How to Get a Private Letter Ruling 113 Federal and Wisconsin Income Tax Reporting Under the Marital Property Act 117 Guide to Wisconsin Wage Statements and Information Returns 120 Net Operating Losses for Individuals, Estates, and Trusts 121 Reciprocity 122 Tax Information for Part-Year Residents and Nonresidents 125 Credit for Tax Paid to Another State 126 How Your Retirement Benefits Are Taxed 127 Wisconsin Homestead Credit Situations and Solutions 128 Wisconsin Tax Information for Military Personnel and Veterans 401 Extensions of Time to File 405 Wisconsin Taxation Related to Native Americans 503 Wisconsin Farmland Preservation Credit 600 Wisconsin Taxation of Gambling Income You can get tax help and some forms at any of the following Department of Revenue offices: (Note: Mail completed returns to the address shown on the return.)

12 Line Instructions Before completing Form 1, first fill in your federal return and its supporting attachments. If you are not required to file a federal return, list the sources and amounts of your income and deductions on a separate sheet and include it with your Form 1. Follow these instructions to complete Form 1. Prepare one copy for your records and another to be filed with the department.

Use black ink to complete the copy of Form 1 that you submit to the department. Do not use pencil or red ink. Amended Return If you already filed your original return and this is an amended return, place a check mark where indi- cated at the top of Form 1. For more information, see Amending Your Return on page 7 of these instructions. Be sure to include a copy of Schedule AR with your amended return. Period Covered File your 2025 return for calendar year 2025 and fiscal years that begin in 2025. For a fiscal year (a 52-53 week period) or a short-period return, fill in the taxable year beginning and ending dates in the taxable year space at the top of the form. If your return is for a fiscal year or a short-period, also enter “11” in the Special Conditions box located to the right of the Filing Status section on page 1 of Form 1. Name and Address Print or type your legal name and address. Include your apartment number, if any. If you are married filing a joint return, fill in your spouse’s legal name (even if your spouse did not have any income). If you filed a joint return for 2024 and you are filing a joint return for 2025 with the same spouse, be sure to enter your names and social security numbers in the same order as on your 2024 return. Fill in your PO Box number only if your post office does not deliver mail to your home. Social Security Number Fill in your social security number. You must also fill in your spouse’s social security number if you are married filing a joint return or married filing a separate return (including married filing as head of household). Filing Status Check the appropriate space to indicate your filing status. More than one filing status may apply to you. If it does, choose the one that will give you the lowest tax.  If you became divorced during 2025 or are married and will file a separate return (including a married person filing as head of household), you should get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2025, for information on what income you must report. Single You may check “single” if any of the following was true on December 31, 2025: • You were never married • You were legally separated under a final decree of divorce or separate maintenance. Note: A decree of separate main- tenance in Wisconsin is a judgement of legal separation granted by a judge under sec. 767.35, Wis. Stats. • You were widowed before January 1, 2025, and did not remarry in 2025 Married filing joint return Most married couples will pay less tax if they file a joint return. You may check “married filing joint return” if any of the following is true: • You were married as of December 31, 2025 • Your spouse died in 2025 and you did not remarry in 2025 • You were married at the end of 2025, and your spouse died in 2026 before filing a 2025 return A married couple may file a joint return even if only one had income or if they did not live together all year. However, both spouses must sign the return. If you file a joint return, you may not, after the due date for filing that return, amend it to file as married filing separately. A joint return cannot be filed if you and your spouse have different tax years. If you file a joint return, both you and your spouse are responsible for any tax due on the return. This means that if one spouse does not pay the tax due, the other may have to. Married filing separate return If you file separate returns, you will usually pay more state tax than if you file a joint return. Your tax may be higher on separate returns because: • You cannot take the married couple credit • If you lived with your spouse at any time in 2025, a greater amount of any unemployment compensation that you received may be taxable • You will not qualify for the disability income exclusion

13 Line Instructions Code 02 Code 03 Code 04 Code 05 Code 06 Code 07 Code 08 Code 11 Code 16 Code 99 Head of household If you qualify to file your federal return as head of household, you may also file as head of household for Wisconsin. Unmarried individuals who paid over half the cost of keeping up a home for a qualifying person (such as a child) can use this filing status. Certain married persons who lived apart from their spouse for the last 6 months of 2025 and paid over half the cost of keeping up a home that was the main home of their child, stepchild, or foster child for more than half of 2025 may be able to use this status. If you qualify to file as head of household and are NOT married, check "Head of household, NOT married". If you are married and qualify to file as head of household, be sure to check “Head of household, married". Also fill in your spouse’s name and social security number in the spaces provided. If you do not have to file a federal return, contact any Department of Revenue office to see if you qualify. If you file your federal return as a qualifying surviving spouse, you may file your Wisconsin return as head of household. Tax District Check either city, village, or town and fill in the name of the Wisconsin city, village, or town in which you lived on December 31, 2025. Also fill in the name of the county in which you lived. School District Number See the list of school district numbers on page 45. Fill in the number of the school district in which you lived on December 31, 2025.

Special Conditions Below is a list of the special condition codes that you may need to enter in the special conditions box on Form 1. Be sure to read the instruction on the page listed for each code before using it. Using the wrong code or not using a code when appropriate could result in an incorrect tax computation or a delay in processing your return.

Extension – Combat zone (page 4) Both taxpayers deceased (page 10)

Extension – Federally declared disaster (page 4) Fiscal filer (page 12)

Divorce decree (page 6) Schedule RT attached (Schedule SB instructions, line 32)

Injured spouse (page 6) Extension – Live outside or military naval service

Single decedent or primary taxpayer if joint return (page 10) outside U.S. and Puerto Rico (page 4)

Spouse deceased if joint return (page 10) Multiple special conditions If more than one special condition applies, only enter “99” in the Special Conditions box and list the separate code numbers on the line next to the box, in addition to any other information required on the line. Rounding Off to Whole Dollars The form has preprinted zeros in the place used to enter cents. All amounts filled in on the form should be rounded to the nearest dollar. Drop amounts under 50¢ and increase amounts from 50¢ to 99¢ to the next whole dollar. For example, $129.39 becomes $129 and $236.50 becomes $237. Round off all amounts. But if you have to add two or more amounts to figure the amount to fill in on a line, include cents when adding and only round off the total. If completing the form by hand, DO NOT USE COMMAS when filling in amounts. Line 1 Federal Adjusted Gross Income Fill in your federal adjusted gross income from line 11 of your federal Form 1040 or 1040-SR. Line 2 Adjustments to Federal Adjusted Gross Income If you completed Schedule I, enter the amount from Schedule I, line 3. If the amount is a negative number, place a minus sign (-) in front of the number. Adjustments may be needed because Wisconsin uses the provisions of federal law amended to December 31, 2022, with certain exceptions. Laws enacted after December 31, 2022, may not be used for Wisconsin unless adopted by the Legislature. A comprehensive list of provisions of federal law that may not be used for Wisconsin for 2025 can be found in the instructions for Wisconsin Schedule I. Following is a partial list of the items that may affect the largest number of taxpayers. • Bonus depreciation • Student loan forgiveness • Business interest expense deduction limitation • Entertainment, amusement, and recreation expenses Note: Due to law changes which may occur after the Schedule I instructions have been completed, the Schedule I instruc- tions are not being printed by the department. You may view the Schedule I instructions on our website by visiting revenue.wi.gov/Pages/Form/2025Individual.aspx. Code 18

14 Line Instructions Line 2 Adjustments to Federal Adjusted Gross Income – continued If any provision of federal law which does not apply for Wisconsin purposes affects your federal adjusted gross income, itemized deductions, or earned income credit, you must complete Wisconsin Schedule I and include it with your Form 1. The amount you fill in on line 2 of Form 1 should be the net adjustment amount determined on Schedule I, line 3. Any re- visions to your itemized deductions (Part II of Schedule I) or earned income credit (Part III of Schedule I) should be used to complete Schedule 1 on page 4 of Form 1 or line 30 of Form 1, respectively. If Schedule I adjustments in any prior year affect income or expense items, depreciation, amortization, or sec. 179 expense in 2025, you must also make adjustments on Schedule I for 2025. For example, you had to make an adjustment on Schedule I because Wisconsin did not allow bonus depreciation. You must continue to make an adjustment on Schedule I each year until the depreciable asset is fully depreciated or you sell or otherwise dispose of the asset. You may also be required to complete Schedule I if you sold assets during 2025, and the gain or loss from the sale is different for Wisconsin and federal purposes due to Schedule I adjustments made in a prior year. Note: The basis of a depreciated or amortized asset owned on December 31, 2013, or on the last day of your tax year beginning in 2013, is the same for federal and Wisconsin purposes and no further Schedule I adjustment is required. Line 4 Total Additions to Income from Schedule AD Complete Schedule AD if you are affected by any of the modifications listed below. See the Schedule AD instructions for more information on these modifications. Enter the amount from Schedule AD, line 33, on line 4. – Research credits – Manufacturing and agricultural credit – Business development credit – Electronics and information technology

manufacturing zone credit – Employee college savings account contribution

credit • Differences in federal and Wisconsin basis of assets • Differences in federal and Wisconsin reporting of marital property (community) income • Tax-option (S) corporation adjustments • Tax-option (S) corporation entity level tax election adjustments • Partnership, limited liability company, trust, or estate adjustments • Partnership entity level tax election adjustments • Other additions to income • State and municipal interest • Capital gain/loss addition • Nonqualified distributions from Edvest and Tomorrow's Scholar college savings account • Nonqualified distributions from ABLE accounts • Federal net operating loss deduction • Income (lump-sum distributions) reported on federal Form 4972 • Excess distribution from a passive foreign investment company • Expenses paid to or incurred with related entities • Expenses for moving business outside Wisconsin or the United States • Addition required for certain credits – Farmland preservation credit – Enterprise zone jobs credit – Community rehabilitation program credit Line 6 Total Subtractions from Income from Schedule SB Complete Schedule SB if you are affected by any of the modifications listed below. See the Schedule SB instructions for more information on these modifications. Enter the amount from Schedule SB, line 50, on line 6. • Taxable refund of state income tax • United States government interest • Unemployment compensation • Social security adjustment • Capital gain/loss subtraction • Medical care insurance • Long-term care insurance • Tuition and fee expenses • Private school tuition • Contributions to Edvest or Tomorrow's Scholar college savings account • Distribution of certain earnings from Wisconsin state-sponsored college tuition programs • Military and uniformed services retirement benefits • Local and state retirement benefits • Federal retirement benefits • Railroad retirement benefits, railroad unemployment insurance, and sickness benefits • Retirement income subtraction (credits restricted) • $5,000 retirement income subtraction (income restricted) • U.S. Armed Forces active duty pay • Combat zone related death • Adoption expenses • Contributions to ABLE accounts • Disability income exclusion • Wisconsin net operating loss deduction • Farm loss carryover • Certain income received by a Native American • Sale of business assets or assets used in farming to a related person • Recoveries of federal itemized deductions • Repayment of income previously taxed

15 Line Instructions Line 6 Total Subtractions from Income from Schedule SB – continued • Human organ donation • Expenses paid to related entities • Income from a related entity • Legislator's per diem • Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee and Special Olympic Board of Directors prize money • Sales of certain insurance policies • Physician or psychiatrist grant • AmeriCorps education awards • Differences in federal and Wisconsin basis of assets • Differences in federal and Wisconsin reporting of marital property (community) income • Charitable contributions from tax-option (S) corporations • Tax-option (S) corporation adjustments • Tax-option (S) corporation entity level tax election adjustments • Partnership, limited liability company, trust or estate adjustments • Partnership entity level tax election adjustments • Other subtractions Line 8 Standard Deduction Most people can find their standard deduction by using the Standard Deduction Table on page 35. Use the amount on line 7 to find the standard deduction for your filing status. Do not use the table if any one of the following applies: • You (or your spouse if filing a joint return) can be claimed as a dependent on another person’s (for example, parent’s) income tax return. Use the Standard Deduction Worksheet for Dependents to figure your standard deduction. • You are filing a short period income tax return or are filing federal Form 4563 to claim an exclusion of income from sources within U.S. possessions. You are not allowed any amount of standard deduction. Enter 0 (zero) on line 8. Line 10 Exemptions Complete lines 10a and 10b. Fill in the number of exemptions on the lines provided. Multiply that number by the amount indicated ($700 or $250), and fill in the result on line a or b, as appropriate. Add lines a and b and fill in on line 10c. Line 10a The exemptions allowed for you (and your spouse, if married) on line 10a are equal to: 0 – If you are single and can be claimed as a dependent on someone else’s return, or if you are married filing jointly and both you and your spouse can be claimed as a dependent on someone else’s return. 1 – If you are single and cannot be claimed as a dependent on someone else’s return, or if you are married filing jointly and either you or your spouse (not both) can be claimed as a dependent on someone else’s return. 2 – If you are married filing jointly and neither you nor your spouse can be claimed as a dependent on someone else’s return. Additional exemptions are allowed equal to the number of dependents you may claim, which is the number of dependents listed on the front of federal Form 1040 or 1040-SR. Enter an additional exemption for each dependent filled in on federal Form 1040 or 1040-SR. Line 10b If you or your spouse were 65 or older on December 31, 2025, check the appropriate lines. Your number of exemptions is equal to the number of lines checked. 1. Earned income* included on line 7 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. .00 2. Addition amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 450.00 3. Add lines 1 and 2. If total is less than $1,350, enter $1,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. .00 4. Using the amount on line 7 of Form 1, fill in the standard deduction for your filing status

from table, page 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. .00 5. Fill in the SMALLER of line 3 or 4 here and on line 8 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. .00 Standard Deduction Worksheet for Dependents * Earned income includes wages, salaries, tips, professional fees, and any other compensation received for services you performed. It does not include scholarship or fellowship income that is not reported on a Form W‑2.

16 Line Instructions You may claim the $250 exemption on line 10b for you and/or your spouse only if you and/or your spouse are 65 years of age or older and are allowed the $700 exemption on line 10a. Line 12 Tax Use the amount on line 11 to find your tax in the Tax Table on pages 38-43. Find your income-level bracket and read across to the column showing your filing status to find your tax. Be sure you use the correct column in the Tax Table for your filing status. Fill in your tax on line 12. EXCEPTION If line 11 is $100,000 or more, use the Tax Computation Worksheet on page 44 to compute your tax. Line 13 Itemized Deduction Credit If the total of certain federal itemized deductions exceeds your Wisconsin standard deduction, you may be able to claim the itemized deduction credit. Complete Schedule 1 on page 4 of Form 1 to see if you can claim the credit. Schedule 1 lists the specific deductions to use from federal Schedule A (Form 1040) (see EXCEPTIONS below). If you did not itemize deductions for federal tax purposes, use the amounts which would be deductible if you had itemized deductions. To determine the amounts to use, complete a federal Schedule A (Form 1040). Write “Wisconsin” at the top of this Schedule A and include it with your Form 1. Caution: If your federal adjusted gross income has been increased or decreased in Part I of Schedule I, itemized deductions which are computed using federal adjusted gross income may require adjustment. The deductible amounts of any such items used to compute the Wisconsin itemized deduction credit must be determined by using the federal adjusted gross income computed on line 3 of Form 1. Complete Part II of Schedule I to figure the amount to enter on Schedule 1 on page 4 of Form 1. Example: You made charitable contributions in 2025 in the amount of $20,000. Your federal adjusted gross income for fed- eral purposes is $20,000. Your charitable contributions reported on line 11 of Schedule A are $12,000 based on an income limitation of 60%. Due to a difference in depreciation allowed for federal and Wisconsin purposes, an adjustment to your federal adjusted gross income is required. The amount of federal adjusted gross income for Wisconsin purposes, as reported on line 3 of Form 1, is $30,000. The amount of charitable contributions allowed as an itemized deduction for Wisconsin pur- poses is $18,000 ($30,000 x 60% = $18,000). Enter $18,000 on line 3 of Schedule 1. Note: The difference in this example also impacts the amount of charitable contributions carried forward to a future year and may require further adjustments on Schedule I and Schedule 1 in those years. EXCEPTIONS Even though Schedule 1 has entry lines for medical expenses, interest paid, and gifts to charity, not all of the amounts of these items that are deducted on federal Schedule A (Form 1040) can be used for the itemized deduction credit. The following describes the portion of these items that may not be used to compute the itemized deduction credit. • Amounts allocated to you on Schedule 5K-1 or 3K-1 by a tax-option (S) corporation or partnership if the entity elected to be taxed at the entity level. • Medical expenses – the amount of medical care insurance and long-term care insurance claimed as a subtraction on Schedule SB, lines 6 and 7. If this applies to you, complete the worksheet on the next page to figure the amount allowable, if any, for purposes of the itemized deduction credit. Note: Any reference in the worksheet to an amount from or on federal Schedule A is after accounting for any changes reported on Schedule I for differences in the adopted IRC. • Interest – Paid to purchase a second home located outside Wisconsin

– Paid to purchase a residence which is a boat

– Paid to purchase or hold U.S. government securities • Contributions and interest allocated to you by a tax-option (S) corporation if you treated the amount as a subtraction on Schedule SB, line 42. Line 10 Exemptions – continued

17 Line Instructions Line 13 Itemized Deduction Credit – continued Line 14 Additional Child and Dependent Care Tax Credit If you qualify for the federal child and dependent care tax credit, you may claim the additional child and dependent care tax credit. To claim the additional child and dependent care tax credit, complete Schedule WI-2441 and enter the amount from line 14 of the schedule on line 14 of Form 1.  You must have been a legal resident of Wisconsin for the entire year to claim the credit. If you are filing a joint return and one spouse is a full-year Wisconsin resident, you may claim the additional child and dependent care tax credit. What to include with your return You must include a copy of your completed Schedule WI-2441 with Form 1. If you have an amount on line 13 of Schedule WI-2441, you must also submit a copy of the completed Worksheet A (found in the Schedule WI-2441 instructions). Failure to provide this information may delay your refund.

You are not required to send in any documentation of your qualifying expenses with your return; however, including copies of any payment statements received from a care provider or other documentation with your Wisconsin return may speed up the processing of your return if it is selected for review. Line 15 Blind Worker Transportation Services Credit If you (or your spouse if filing a joint return) are blind, employed, and paid for qualifying transportation services to get to work, you may claim a credit for 50% of the expenses paid. The credit may not exceed $1,500 ($3,000 of expenses) per qualifying person. Blind: You are considered blind if you meet the definition in sec. 63(f)(4), IRC, to claim the increased federal standard de- duction for being blind. See the federal Form 1040 instructions for more information. Qualifying transportation services: Any transportation services provided between a person's home (place of residence) and a place of employment by means of mass transit, paratransit, taxicab, or transportation network company, as defined in sec. 440.40(6), Wis. Stats. Caution: Amounts paid for qualifying transportation services that are reimbursed to you, or that are paid using funds from an ABLE account (sec. 529A, IRC) with the contribution having been subtracted from income under sec. 71.05(6)(b)52., Wis. Stats., do not qualify and may not be used to compute the credit. 1. Amount of medical care insurance (MCI) included on line 1 of federal Schedule A (Form 1040)

If none, skip lines 1-5 and go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Total medical expenses from line 1 of federal Schedule A (Form 1040). . . . . . . . . . . . . . . . . . . . . 2. 3. Divide the amount on line 1 by the amount on line 2.

Carry the decimal to 4 places. This is your MCI ratio . . . . . . . . . . . . . . . . . 3. . 4. Fill in the amount from line 4 of federal Schedule A (Form 1040) . . . . . . . . . . 4. 5. Multiply line 4 by the decimal on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Long-term care insurance (LTCI) included on line 1 of federal Schedule A

(Form 1040). If none, skip lines 7 and 8 and go to line 9 . . . . . . . . . . . . . . . 6. 7. Divide the amount on line 6 by the amount on line 2.

Carry the decimal to 4 places. This is your LTCI ratio . . . . . . . . . . . . . . . . . 7. . 8. Multiply line 4 by the decimal amount on line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Add lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Subtract line 9 from line 4. If zero or less, enter 0 (zero) . . . . . . . . . . . . . . . 10. 11. MCI subtracted on line 6 of Schedule SB. If none, skip to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Subtract line 11 from line 5. If zero or less, enter 0 (zero) . . . . . . . . . . . . . . 12. 13. LTCI subtracted on line 7 of Schedule SB. If none, skip to line 15 . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Subtract line 13 from line 8. If zero or less, enter 0 (zero) . . . . . . . . . . . . . . 14. 15. Add lines 10, 12, and 14. This is the amount that may be used as medical

expenses for the itemized deduction credit on line 1 of Schedule 1. . . . . . . . 15. Worksheet for Medical Care Insurance and Long-Term Care Insurance Allowable for the Itemized Deduction Credit

18 Line Instructions Line 15 Blind Worker Transportation Services Credit – continued Step 1 Fill in the amount you paid for qualifying transportation services during 2025 on the line provided next to "Qualifying expenses". Do not enter more than $3,000 of expenses paid per qualifying person. Step 2 Multiply the amount of your qualifying expenses (Step 1) by 50%. Fill in the result on line 15. This is your blind worker transportation services credit. Line 16 Renter’s and Homeowner’s School Property Tax Credit You may claim a credit if you paid rent during 2025 for living quarters used as your primary residence OR you paid property taxes during 2025 on your home. You are eligible for a credit whether or not you claim homestead credit on line 33. You may not claim the school property tax credit if you or your spouse are claiming the veterans and surviving spouses property tax credit. Special Cases If You Paid Both Property Taxes and Rent You may claim both the renter’s credit and the homeowner’s credit. The total combined credit claimed on lines 16a and 16b may not be more than $300 ($150 if married filing a separate return or married filing as head of household). Married Persons Filing a Joint Return Figure your credit by using the rent and property taxes paid by both spouses. Married Persons Filing Separate Returns or Married Persons Filing as Head of Household Each spouse may claim a credit. Each of you may use only your own property taxes and rent to figure the credit. The maximum credit allowable to each spouse is $150. Persons Who Jointly Own a Home or Share Rented Living Quarters When two or more persons (other than a married couple) jointly own a home or share rented living quarters, each may claim a credit. However, the property taxes and rent paid must be divided among the owners or occupants. See the instructions for lines 16a and 16b. Line 16a How to Figure the Renter’s School Property Tax Credit Step 1 Rent Paid in 2025 Fill in on the appropriate line(s) the total rent that you paid in 2025 for living quarters (1) where the heat was included in the rent, and (2) where the heat was not included in the rent. These living quarters must have been used as your principal home. Do not include rent that you may claim as a business expense. Do not include rent paid for housing that is exempt from property taxes, for example, rent for a university dorm, nonprofit senior housing, or public housing. Note: Property owned by a public housing authority is considered tax-exempt unless that authority makes pay- ments in place of property taxes to the city or town in which it is located. If you live in public housing, you may wish to ask your manager about this. If the rent you paid included food, housekeeping, medical, or other services, reduce the amount filled in for rent paid in 2025 by the value of these items. If you shared living quarters with one or more persons (other than your spouse or dependents), fill in only the portion of the rent which you paid in 2025. For example, if you and two other persons rented an apartment and paid total rent of $6,000 in 2025, and you each paid $2,000 of the rent, each could claim a credit based on $2,000 of rent. Step 2 Refer to the Renter’s School Property Tax Credit Table below to figure your credit. If heat was included in your rent, use Column 1 of the table. If heat was not included, use Column 2. Fill in your credit on line 16a. Exception If you paid both rent where heat was included and rent where heat was not included, complete the worksheet below. 1. Credit for rent with heat included (from Column 1 of Table on page 19) . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Credit for rent with heat not included (from Column 2 of Table on page 19) . . . . . . . . . . . . . . . . . . . . 2. 3. Add lines 1 and 2. Fill in on line 16a of Form 1* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Renter’s Worksheet Complete only if Exception described above applies * Do not enter more than $300 ($150 if married filing a separate return or married filing as head of household).

19 Line Instructions *Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 18. Line 16b How to Figure the Homeowner’s School Property Tax Credit Step 1 Property Taxes Paid on Home in 2025 Fill in the amount of property taxes that you paid in 2025 on your home. Do not include: • Charges for special assessments, delinquent interest, or services that may be included on your tax bill (such as trash removal, recycling fee, or a water bill) • Property taxes that you can claim as a business expense (for example, farm taxes or rental property taxes) • Property taxes paid on property that is not your primary residence (such as a cottage or vacant land) • Property taxes that you paid in any year other than 2025 Note: The date the property taxes are paid is the date the property taxes are received by the municipality. Property taxes are further limited as follows: a. If you bought or sold your home during 2025, the property taxes of the seller and buyer are the taxes set forth for each in the closing agreement made at the sale or purchase. If the closing agreement does not divide the property taxes between the seller and buyer, divide them on the basis of the number of months each owned the home. Line 16a How to Figure the Renter's School Property Tax Credit – continued

3,500 3,600 85 107

3,600 3,700 88 110

3,700 3,800 90 113

3,800 3,900 92 116

3,900 4,000 95 119

4,000 4,100 97 122

4,100 4,200 100 125

4,200 4,300 102 128

4,300 4,400 104 131

4,400 4,500 107 134

4,500 4,600 109 137

4,600 4,700 112 140

4,700 4,800 114 143

4,800 4,900 116 146

4,900 5,000 119 149

5,000 5,100 121 152

5,100 5,200 124 155

5,200 5,300 126 158

5,300 5,400 128 161

5,400 5,500 131 164

5,500 5,600 133 167

5,600 5,700 136 170

5,700 5,800 138 173

5,800 5,900 140 176

5,900 6,000 143 179

6,000 6,100 145 182

6,100 6,200 148 185

6,200 6,300 150 188

6,300 6,400 152 191

6,400 6,500 155 194

6,500 6,600 157 197

6,600 6,700 160 200

6,700 6,800 162 203

6,800 6,900 164 206

6,900 7,000 167 209

7,000 7,100 169 212

7,100 7,200 172 215

7,200 7,300 174 218

7,300 7,400 176 221

7,400 7,500 179 224

7,500 7,600 181 227

7,600 7,700 184 230

7,700 7,800 186 233

7,800 7,900 188 236

7,900 8,000 191 239

8,000 8,100 193 242

8,100 8,200 196 245

8,200 8,300 198 248

8,300 8,400 200 251

8,400 8,500 203 254

8,500 8,600 205 257

8,600 8,700 208 260

8,700 8,800 210 263

8,800 8,900 212 266

8,900 9,000 215 269

9,000 9,100 217 272

9,100 9,200 220 275

9,200 9,300 222 278

9,300 9,400 224 281

9,400 9,500 227 284

9,500 9,600 229 287

9,600 9,700 232 290

9,700 9,800 234 293

9,800 9,900 236 296

9,900 10,000 239 299 10,000 10,100 241 300 10,100 10,200 244 300 10,200 10,300 246 300 10,300 10,400 248 300 10,400 10,500 251 300

1 100 1 2

100 200 4 5

200 300 6 8

300 400 8 11

400 500 11 14

500 600 13 17

600 700 16 20

700 800 18 23

800 900 20 26

900 1,000 23 29

1,000 1,100 25 32

1,100 1,200 28 35

1,200 1,300 30 38

1,300 1,400 32 41

1,400 1,500 35 44

1,500 1,600 37 47

1,600 1,700 40 50

1,700 1,800 42 53

1,800 1,900 44 56

1,900 2,000 47 59

2,000 2,100 49 62

2,100 2,200 52 65

2,200 2,300 54 68

2,300 2,400 56 71

2,400 2,500 59 74

2,500 2,600 61 77

2,600 2,700 64 80

2,700 2,800 66 83

2,800 2,900 68 86

2,900 3,000 71 89

3,000 3,100 73 92

3,100 3,200 76 95

3,200 3,300 78 98

3,300 3,400 80 101

3,400 3,500 83 104 10,500 10,600 253 300 10,600 10,700 256 300 10,700 10,800 258 300 10,800 10,900 260 300 10,900 11,000 263 300 11,000 11,100 265 300 11,100 11,200 268 300 11,200 11,300 270 300 11,300 11,400 272 300 11,400 11,500 275 300 11,500 11,600 277 300 11,600 11,700 280 300 11,700 11,800 282 300 11,800 11,900 284 300 11,900 12,000 287 300 12,000 12,100 289 300 12,100 12,200 292 300 12,200 12,300 294 300 12,300 12,400 296 300 12,400 12,500 299 300 12,500 or more 300 300 Renter’s School Property Tax Credit Table* $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ If Rent Your Line 16a Paid is: Credit is:

Col. 1 Col. 2

Heat Heat

But In- Not In-

At Less cluded cluded Least Than in Rent in Rent If Rent Your Line 16a Paid is: Credit is:

Col. 1 Col. 2

Heat Heat

But In- Not In-

At Less cluded cluded Least Than in Rent in Rent If Rent Your Line 16a Paid is: Credit is:

Col. 1 Col. 2

Heat Heat

But In- Not In-

At Less cluded cluded Least Than in Rent in Rent If Rent Your Line 16a Paid is: Credit is:

Col. 1 Col. 2

Heat Heat

But In- Not In-

At Less cluded cluded Least Than in Rent in Rent

20 Line Instructions b. If you owned a mobile home during 2025, property taxes include the municipal permit fees paid to your municipality and/ or the property taxes paid on your mobile home. (Payments for space rental for parking a mobile home or manufactured home should be filled in as rent on line 16a.) c. If you, or you and your spouse, owned a home jointly with one or more other persons, you may only use that portion of the property taxes that reflects your percentage of ownership. For example, if you and another person (other than your spouse) jointly owned a home on which taxes of $1,500 were paid, each of you would claim a credit based on $750 of taxes. CAUTION Property taxes paid during 2025 must be reduced by any amount received as a refund of such taxes. For example, a taxpayer claimed farmland preservation credit on Schedule FC (which is considered a refund of property taxes) on their 2024 Wisconsin return. The taxpayer received a farmland preservation credit in 2025 of $600 that was based on 2024 property taxes accrued of $6,000. The 2024 property taxes were paid in 2025 and 10% of such taxes were allocable to the personal residence and 90% to the farm property. Thus, for tax purposes, property taxes paid on the entire property during 2025 are $5,400 ($6,000 less $600 farmland preservation credit). Of this amount, $540 (10% of $5,400) is used to compute the 2025 school property tax credit. Step 2 Use the Homeowner’s School Property Tax Credit Table below to figure your credit. Fill in the amount of your credit on line 16b. CAUTION If you are also claiming the renter’s credit on line 16a, the total of your renter’s and homeowner’s credits can’t be more than $300 ($150 if married filing a separate return or married filing as head of household). *Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 18.

1 25 2

25 50 5

50 75 8

75 100 11

100 125 14

125 150 17

150 175 20

175 200 23

200 225 26

225 250 29

250 275 32

275 300 35

300 325 38

325 350 41

350 375 44

375 400 47

400 425 50

425 450 53

450 475 56

475 500 59

500 525 62

525 550 65

550 575 68

575 600 71

600 625 74

625 650 77

650 675 80

675 700 83

700 725 86

725 750 89

750 775 92

775 800 95

800 825 98

825 850 101

850 875 104

875 900 107

900 925 110

925 950 113

950 975 116

975 1,000 119 1,000 1,025 122 1,025 1,050 125 1,050 1,075 128 1,075 1,100 131 1,100 1,125 134 1,125 1,150 137 1,150 1,175 140 1,175 1,200 143 1,200 1,225 146 1,225 1,250 149 1,250 1,275 152 1,275 1,300 155 1,300 1,325 158 1,325 1,350 161 1,350 1,375 164 1,375 1,400 167 1,400 1,425 170 1,425 1,450 173 1,450 1,475 176 1,475 1,500 179 1,500 1,525 182 1,525 1,550 185 1,550 1,575 188 1,575 1,600 191 1,600 1,625 194

1,625 1,650 197 1,650 1,675 200 1,675 1,700 203 1,700 1,725 206 1,725 1,750 209 1,750 1,775 212 1,775 1,800 215 1,800 1,825 218 1,825 1,850 221 1,850 1,875 224

1,875 1,900 227 1,900 1,925 230 1,925 1,950 233 1,950 1,975 236 1,975 2,000 239 2,000 2,025 242 2,025 2,050 245 2,050 2,075 248 2,075 2,100 251 2,100 2,125 254 2,125 2,150 257 2,150 2,175 260 2,175 2,200 263 2,200 2,225 266 2,225 2,250 269 2,250 2,275 272 2,275 2,300 275 2,300 2,325 278 2,325 2,350 281 2,350 2,375 284 2,375 2,400 287 2,400 2,425 290 2,425 2,450 293 2,450 2,475 296 2,475 2,500 299 2,500 or more 300 Homeowner’s School Property Tax Credit Table* If Property Taxes are:

But Line 16b

At Less Credit Least Than is $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ If Property Taxes are:

But Line 16b

At Less Credit Least Than is If Property Taxes are:

But Line 16b

At Less Credit Least Than is If Property Taxes are:

But Line 16b

At Less Credit Least Than is If Property Taxes are:

But Line 16b

At Less Credit Least Than is Line 17 Working Families Tax Credit Do not enter any amount on this line. No credit is allowable for any individual or couple filing this form, since any taxpayer(s) who would qualify will not have a tax to offset. Line 18 Married Couple Credit You can claim the married couple credit if all of the following apply: • You are married filing a joint return Line 16b How to Figure the Homeowner's School Property Tax Credit – continued

21 Line Instructions Line 18 Married Couple Credit – continued • Both you and your spouse have qualified earned income • You do not file federal Form 2555 or Form 2555-EZ to claim an exclusion of foreign earned income or Form 4563 to claim an exclusion of income from sources in U.S. possessions To figure the credit, complete Schedule 2 on page 4 of Form 1. Figure earned income separately for yourself and your spouse on lines 1 through 3 in Columns (A) and (B) of Schedule 2. “Earned income” includes taxable wages, salaries, tips, scholarships or fellowships (only amounts reported on a Form W‑2), other employee compensation, disability income treated as wages, and net earnings from self-employment. Example You are a member of the U.S. Armed Forces on active duty. You claimed a subtraction on line 18 of Schedule SB for the amount of military pay you received for active duty. Because this military pay is not taxable to Wisconsin, it cannot be used when computing the married couple credit. “Earned income” does not include other income such as interest, dividends, IRA distributions, deferred compensation (even though it may be reported on a W‑2), unemployment compensation, rental income, social security, pensions, annuities, or income that is not taxable to Wisconsin. Do not consider marital property law, marital property agreements, or unilateral statements in figuring each spouse’s earned income. The credit is based on qualified earned income. You must figure qualified earned income separately for yourself and your spouse. Figure it on lines 4 and 5 of Schedule 2 by subtracting the total of certain adjustments from earned income. These adjustments (as reported as an adjustment to income on federal Schedule 1 (Form 1040)) are: • IRA deduction (line 20 of federal Schedule 1) • Self-employed SEP, SIMPLE, and qualified plans (line 16 of federal Schedule 1) • Repayment of supplemental unemployment benefits (line 24e of federal Schedule 1) • Certain business expenses of reservists, performing artists, and fee-basis government officials (line 12 of federal Schedule 1) • Contributions to secs. 501(c)(18)(D) and 403(b) pension plans (lines 24f and 24g of federal Schedule 1) • Disability income exclusion (from line 22 of Wisconsin Schedule SB) Line 19 Nonrefundable Credits If you are claiming any of the credits listed below, you must complete Schedule CR.  Include Schedule CR, along with the appropriate schedule for the credit(s) you are claiming and any required Department of Commerce (DOC), Wisconsin Economic Development Corporation (WEDC), or Wisconsin Housing and Economic Development Authority (WHEDA) approval, certification, or allocation with Form 1. Include Schedule CF for each credit for which you claim a carryforward of unused credit. Fill in the amount from line 34 of Schedule CR on line 19. See page 11 for information on obtaining Schedule CR. • Postsecondary Education Credit Carryforward (Schedule CF) • Biodiesel Fuel Production Credit Carryforward (Schedule CF) • Health Insurance Risk-Sharing Plan Assessments Credit Carryforward (Schedule CF) • Schedule ES – Employee College Savings Account Contribution Credit The employee college savings account con- tribution credit is available to employers who contribute an amount into an employee's college savings account. Complete Schedule ES. • Schedule CM – Community Rehabilitation Tax Program Credit The community rehabilitation program credit is available to persons who enter into a contract with a community rehabilitation program to have the program perform work for the entity. Complete Schedule CM. • Research Facilities Credit Carryforward (Schedule CF) • Schedule LI – Low-Income Housing Credit The low-income housing credit is available to qualified development owners who are allocated a credit amount by WHEDA. Complete Schedule LI.

22 Line Instructions • Schedule HR – Supplement to Federal Historic Rehabilitation Tax Credit The supplement to the federal historic rehabilitation tax credit is available for rehabilitating certified historic structures used for business purposes. Complete Schedule HR. • Schedule MA‑A or MA‑M – Manufacturing and Agriculture Credit The manufacturing and agriculture credit is based on the production gross receipts of a business less certain expenses. Complete Schedule MA‑A or MA‑M. If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level, and the manufacturing and agricultural credit is passed through to you on Schedule 5K-1 or 3K-1, you may not claim the credit to offset tax imposed on income which is taxable to the entity. See the instructions for Schedule MA-A or MA-M for additional information on the business income limit computation. • Schedule HR – State Historic Rehabilitation Credit An individual who has received certification or approval of a proj- ect for rehabilitating a personal residence from the State Historical Society of Wisconsin may be eligible for the credit. Complete Schedule HR. • Schedule R – Research Credits The research credits are available for increasing research activities in Wisconsin. This includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R. • Schedule MS – Manufacturer’s Sales Tax Credit If you had $25,000 or less of unused manufacturer’s sales tax credit from 1998 through 2005 and could not use the entire credit on your 2006-2024 returns, complete Schedule MS to determine the amount of carryover credit you may claim for 2025. • Manufacturing Investment Credit Carryforward (Schedule CF) • Dairy and Livestock Farm Investment Credit Carryforward (Schedule CF) • Ethanol and Biodiesel Fuel Pump Credit Carryforward (Schedule CF) • Technology Zone Credit Carryforward (Schedule CF) • Development Zones Credits Carryforward (Schedule CF) • Capital Investment Credit Carryforward (Schedule CF) • Economic Development Tax Credit Carryforward (Schedule CF) • Schedule VC (Part II) – Early Stage Seed Investment Credit The early stage seed investment credit is based on an investment paid to a fund manager certified by the WEDC that the fund manager invests in a certified business. Complete Schedule VC. • Schedule VC (Part I) – Angel Investment Credit The angel investment credit is available to accredited investors who make a bona fide angel investment in a qualified new business venture that is certified by the WEDC. Complete Schedule VC. • Electronic Medical Records Credit Carryforward (Schedule CF) • Internet Equipment Credit Carryforward (Schedule CF) Line 20 Credit for Net Tax Paid to Another State If you paid tax both to Wisconsin and another state on the same income, you may be able to claim a credit for such tax. Read the Schedule OS instructions to determine if you may claim the credit. If you qualify for the credit, complete Schedule OS. Fill in the amount of your credit from Schedule OS on line 20. Be sure to enter in the brackets on line 20 the 2‑letter postal abbreviation for the other state to which you paid tax. If you paid tax to more than one other state, enter the number “99” in the brackets. See Schedule OS for other situations where additional code numbers may be required. Include Schedule OS and copies of the other states’ returns.

If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level for Wisconsin, you may not claim a credit for taxes paid to other states on your distributive share of income from the pass-through entity since none of it is included in your Wisconsin income. Line 19 Nonrefundable Credit – continued

23 Line Instructions Line 20 Credit for Net Tax Paid to Another State – continued In Milwaukee County the county tax rate was 0.9% for 2025. If storage, use, or consumption in 2025 was in Waukesha County or Winnebago County, there was no county tax. In all other Wisconsin counties, the county tax rate was 0.5% for all of 2025 (see note). Note: The 0.5% county tax rate only applies in Racine County to applicable purchases on or after April, 1, 2025. Prior to that date there was no county tax. Sales and Use Tax Rate Chart Line 24 Donations Complete Part I of Schedule 3 (page 5 of Form 1) if you wish to make a financial donation to one or more of the designated programs. Enter the amount from line 2 of Schedule 3, Part I on line 24 of Form 1. Your donation will either reduce your refund or be added to the tax due. CAUTION Credit cannot be claimed for taxes paid to Illinois, Indiana, Kentucky, or Michigan on earned income (such as wages, salaries, tips, commissions, bonuses, etc.) you received from working in one of those states. Instead, file a return with that state to get a refund of any tax withheld from your wages. Be sure to explain on that state’s return that you were a Wisconsin resident when earning the wages in that state. See Publication 121, Reciprocity, for more information. Line 23 Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases Did you make any taxable purchases from out-of-state firms in 2025 on which sales and use tax was not charged? If yes, you must report Wisconsin sales and use tax on these purchases on line 23 if they were stored, used, or consumed in Wisconsin. You must also report sales and use tax on taxable purchases from a retailer located in another country, regardless of whether you were charged any tax for that country or any duty by the U.S. Customs Service. Taxable purchases include furniture, carpet, clothing, computers, books, CDs, DVDs, video tapes, certain digital goods (e.g., greeting cards, video games, music, and books, transferred electronically), artwork, antiques, jewelry, most coins purchased for more than face value, etc. Example You purchased $300 of clothing through a catalog or over the internet. No sales and use tax was charged. The clothing was delivered in a county with a 5% tax rate. You are liable for $15 Wisconsin tax ($300 x 5% = $15) on this purchase. Complete the worksheet that follows to determine the amount of Wisconsin sales and use tax you are liable for on any untaxed purchases.

If you do not have sales or use tax to report on line 23, place a checkmark in the space provided to certify that you do not owe any sales or use tax. Only returns certified as “no use tax due” will be recognized as filing a sales/use tax return. 1. Total purchases subject to Wisconsin sales and use tax (i.e., purchases on which no

sales and use tax was charged by the seller) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. a) Wisconsin (state) sales and use tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.0

b) County sales and use tax (see rate chart) . . . . . . . . . . . . . . . . . . . . . . . .

c) City sales and use tax (city of Milwaukee only, 2.0%) . . . . . . . . . . . . . . . 3. Sales and use tax rate (sum of lines 2. a, b, and c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . x % 4. Amount of sales and use tax due for 2025 (line 1 multiplied by tax rate on line 3).

Round this amount to the nearest dollar and fill in on line 23 of Form 1 . . . . . . . . . . . . . $ Worksheet for Computing Wisconsin Sales and Use Tax

24 Line Instructions Part I of Schedule 3 (Financial Donations) Enter the amount you wish to donate to one or more of the programs listed on lines 1a through 1h and fill in the total on line 2. Line 1a Endangered Resources Donation With your gift, the Endangered Resources Program works to protect and manage native plant and animal species, natural communities, and other natural features. Gifts up to a predetermined amount will be matched by state general purpose revenue. Fill in the amount you want to donate on line 1a. Line 1b Cancer Research Donation Your cancer research donation will be divided equally between the Medical College of Wisconsin, Inc., and the University of Wisconsin Carbone Cancer Center for cancer research projects. Fill in the amount you want to donate on line 1b. Line 1c Veterans Trust Fund Donation Your donation to the Veterans Trust Fund will be used by the Wisconsin Depart- ment of Veterans Affairs for the benefit of veterans or their dependents. Fill in the amount you want to donate on line 1c. Line 1d Multiple Sclerosis Donation Donations will be forwarded to the National Multiple Sclerosis Society to be distributed to entities located in Wisconsin that operate health-related programs for people in Wisconsin with multiple sclerosis. Fill in the amount you want to donate on line 1d. Line 1e Military Family Relief Fund The Wisconsin Department of Military Affairs will use donations to the military family relief fund to provide financial aid to eligible members of the immediate family of members of the U.S. Armed Forces or of the National Guard who are residents of Wisconsin serving on active duty. Fill in the amount you want to donate on line 1e. Line 1f Second Harvest / Feeding America Your donation to the food banks supports efforts to feed the hungry and will be divided as follows: 65% to Feeding America Eastern Wisconsin (located in Milwaukee); 20% to Second Harvest Foodbank of Southern Wisconsin (located in Madison); and 15% to Feed My People (located in Eau Claire). The food banks provide food to food pantries, meal programs, shelters, and soup kitchens throughout the state. Fill in the amount you want to donate on line 1f. Line 1g Red Cross Wisconsin Disaster Relief You may donate an amount to the American Red Cross for its Wisconsin Disaster Relief Fund. Fill in the amount you want to donate on line 1g. Line 1h Special Olympics Wisconsin You may donate an amount to Special Olympics Wisconsin, Inc. Fill in the amount you want to donate on line 1h. Amended return only – Fill in the amount of your donations from your original return. If you did not make a donation on your original return, but now wish to, or if you want to increase your donation, fill in the new amount on the appropriate line(s). If you want to decrease the amount of your donation, you may only fill in a smaller amount if you file an amended return by October 15, 2027, or if your original return was filed after April 15, 2026, within 18 months of the date your return was filed. Part II of Schedule 3 (Anatomical Gift Registration) If you are not currently on the Wisconsin Donor Registry for organ and tissue donations upon your death and wish to have your name added, complete Part II of Schedule 3. All fields must be completed to become registered. Visit donatelifewisconsin.org to learn about organ and tissue donation in Wisconsin, become a donor, update your registration information, or remove your name from the registry. Also visit the National Donor Registry Program at donatelife.net to learn about organ and tissue donation in the United States. Line 25 Penalties on IRAs, Other Retirement Plans, MSAs, Etc. The Wisconsin penalty on IRAs, retirement plans, medical savings accounts (MSAs), etc., is equal to 33% of the following federal taxes: • Tax on IRAs, other qualified retirement plans, etc., from line 8 of federal Schedule 2 (Form 1040). Exception: Do not include any amount based on line 8 of federal Form 5329. Wisconsin does not assess penalty on distributions from edu- cation savings accounts and ABLE accounts. • Total tax due from lines 4, 17, 25, 33, 41, 49, 51, and 55 of federal Form 5329. Include only if the tax due on this form was paid separately and is not included on line 8 of federal Schedule 2 (Form 1040). Line 24 Donations– continued

25 Line Instructions • Tax on excess contributions from line 2 of federal Form 5330. • Tax on prohibited transactions from lines 3a and 3b of federal Form 5330. • Section 72(m)(5) excess benefits tax from line 17j of federal Schedule 2 (Form 1040). • Tax on Archer MSA distributions from line 9b of federal Form 8853. • Tax on health savings account distributions from line 17b of federal Form 8889. If you were subject to any of the above federal taxes for 2025, fill in the total of such taxes in the space provided on line 25. Multiply the amount filled in by .33 (33%) and fill in the result on line 25.  You are not subject to the penalty on payments from certain retirement plans if the payments are exempt from Wisconsin tax or excluded from Wisconsin income. See the instructions for lines 13, 14, 16, and 17 of Schedule SB for information on retirement payments that are exempt from Wisconsin tax or excluded from Wisconsin income and to which the penalty does not apply. If you were required to file federal Form 5329 or 5330, include a copy of your Form 5329 and/or 5330 with your Form 1. Line 26 Other Penalties If you are subject to a penalty for selling business or farming assets purchased from a related person or inconsistent estate basis reporting, or repayment of the state historic rehabilitation credit, angel investment credit, early stage seed investment credit, supplement to federal historic rehabilitation credit, or low-income housing credit, fill in the amount of the penalty or repayment on line 26. See page 7 for more information on repayment of the credits. See below for further information on the penalties. • Penalty for selling business assets (or assets used in farming) purchased from a related person Capital gain on the sale or disposition of business or farming assets may be excluded from Wisconsin taxation if the assets were held more than one year and are disposed of to certain related persons. The related person who purchases or otherwise receives the assets on which the gain is excluded is subject to a penalty if they sell or dispose of the assets within two years. The penalty does not apply in the case of an involuntary conversion (for example, assets are destroyed by fire or livestock dies). Visit any Department of Revenue office or contact the department’s Customer Service Bureau at (608) 266-2486 for information on how to compute the penalty. • Penalty for underpayment of taxes due to inconsistent estate basis reporting An inconsistent estate basis reporting occurs if the property basis claimed on a Wisconsin tax return exceeds the property basis determined for federal estate tax purposes. The penalty is equal to 20% of the portion of any underpayment of taxes due to the inconsistent estate basis reporting. Line 28 Wisconsin Tax Withheld Add the Wisconsin income tax withheld shown on your withholding statements (Forms W-2, W-2G, 1099-R, 1099-MISC, and 1099-NEC). Also, if any Wisconsin pass-through entity withholding tax was allocated to you from a tiered pass-through entity of which you are a member, you may include that withholding. Fill in the total on line 28. Include readable copies of your withholding statements with Form 1. (See Assembling Your Return on page 5)  Wisconsin tax withheld is shown in Box 17 of Form W-2 or Box 14 of Form 1099-R, but only if Wisconsin is the state identified in Box 15 of Form W-2 or Box 15 of Form 1099-R. DO NOT: • Claim credit for tax withheld for other states • Claim amounts marked social security or Medicare tax withheld • Claim credit for federal tax withheld • Include withholding statements from other tax years • Write on, change, or attempt to correct the amounts on your withholding statements • Claim Wisconsin withholding from a tax-option (S) corporation or partnership, if an election was made to be taxed at the entity level and a refund of the pass-through withholding or a written request to apply the pass-through withholding against the tax liability at the entity level was made by the entity. It is your responsibility to ensure that your employer or other payer has provided withholding statements that: 1. Are clear and easy to read 2. Show withholding was paid to Wisconsin If you do not have a withholding statement or need a corrected withholding statement, contact your employer or other payer. Line 25 Penalties on IRAs, Other Retirement Plans, MSAs, Etc. – continued

26 Line Instructions Line 29 2025 Wisconsin Estimated Tax Payments and Amount Applied From 2024 Return Fill in any payments you made on your 2025 estimated Wisconsin income tax (2025 Form 1-ES). This includes any exten- sion payments made on 2025 Form 1-ES. Include any overpayment from your 2024 return that you were allowed as credit to your 2025 Wisconsin estimated tax.

Check Your Estimated Tax Payments Before filling in line 29, check the amount of your estimated tax payments on the department's website at tap.revenue.wi.gov/eslookup. Processing of your return will be delayed if there is a difference between the amount of estimated tax payments you claim and the amount the department has on record. If you are married filing a joint return, fill in the total of all of the following: • Any separate estimated tax payments made by each spouse • Any joint estimated tax payments • Any overpayments from your 2024 returns that you and your spouse were allowed as credit to 2025 Wisconsin estimated tax. If you are filing a separate tax return, you may not claim any part of your spouse's separate estimated tax payments or credits. However, you and your spouse may split your joint estimated tax payments and credits between you as you choose on your separate returns. If you cannot agree on how joint amounts are to be split between you, the department will split them between you according to your respective income tax liabilities. Follow the above instructions even if your spouse died during 2025. Name Change If you changed your name because of marriage, divorce, etc., and made estimated tax payments using your former name, include a statement with Form 1. On the statement, explain all the payments you and your spouse made for 2025 and the name(s) and social security number(s) under which you made them. Line 30 Earned Income Credit If you qualify for the federal earned income credit and you have at least one qualifying child, you likely qualify for the Wis- consin earned income credit. However, you must have been a legal resident of Wisconsin for the entire year. Exception: You are ineligible for the Wisconsin credit if you are married and file a separate return unless you meet the requirements of sec. 7703(b), IRC. If this is the case, your filing status for Wisconsin should be head of household, married. "Federal earned income credit" means the credit computed using the IRC as adopted by Wisconsin. If you had to make adjustments to your income in Part I of Schedule I, complete Part III of Schedule I to show your recomputed federal earned income credit for Wisconsin purposes.

If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable credit for up to 10 years and could also owe a penalty. To claim the Wisconsin earned income credit, complete the following steps and fill in the required information in the spaces provided on line 30. Step 1 Fill in the number of children who meet the requirements of a “qualifying child” for purposes of the federal earned income credit (see the instructions for earned income credit in your federal return for definition of a “qualifying child”). Step 2 If you entered adjustments to federal adjusted gross income in Part I of Schedule I, fill in the federal earned income credit from Column II of line 1a for Part III of Schedule I. Otherwise, fill in the federal credit from line 27 of federal Form 1040 or 1040SR. Step 3 Fill in the percentage rate which applies to you.

Number of qualifying Children Fill in this

(see Step 1) percentage rate

1 4%

2 11%

3 or more 34%

27 Line Instructions Step 4 Multiply the amount of your federal credit (Step 2) by the percentage determined in Step 3. Fill in the result on line 30. This is your Wisconsin earned income credit.

What to Include With Your Return You must include a copy of your completed federal Schedule EIC with Form 1. If you used a paid preparer to complete your federal return, also include federal Form 8867. Failure to provide this information may delay your refund.  If the IRS is computing your federal earned income credit and you want the department to compute your Wisconsin earned income credit for you, fill in the number of your qualifying children in the space provided on line 30. Write “EIC” in the space to the right of line 30. Complete your return through line 35 of Form 1. Include a copy of your federal return (Form 1040 or 1040-SR) with your Form 1. Line 31 Farmland Preservation Credit If you are claiming farmland preservation credit, include a completed Schedule FC or FC‑A with your Form 1. Fill in on line 31a of Form 1 the amount from line 17 of your Schedule FC. Fill in on line 31b of Form 1 the amount from line 13 of Schedule FC‑A. Note: For a description of the farmland preservation credit program, see the Special Instructions on page 10. You cannot claim farmland preservation credit if you (or your spouse, if married) claim the veterans and surviving spouses property tax credit or homestead credit.

If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable credit for up to 10 years and could also owe a penalty. Line 32 Repayment Credit If you had to repay during 2025 an amount that you had included in income in an earlier year because at that time you thought you had an unrestricted right to it, you may be able to claim a credit based on the amount repaid. To qualify for the credit, the amount repaid must be over $3,000 and the amount repaid cannot have been subtracted in computing Wisconsin adjusted gross income. Use the following steps to compute your credit: (1) Refigure your tax from the earlier year without including in income the amount you repaid in 2025. (2) Subtract the tax in (1) from the tax shown on your return for the earlier year. The difference is your credit. Fill in the amount of your credit on line 32 of Form 1. Include a statement showing how you computed your credit. Line 33 Homestead Credit If you are claiming homestead credit, attach Schedule H or H‑EZ to your Form 1. Fill in on line 33 the amount from line 19 of your Schedule H or line 14 of Schedule H‑EZ.  To see if you qualify for homestead credit, refer to the Special Instructions on page 9. You cannot claim homestead credit if you (or your spouse, if married) claim the veterans and surviving spouses property tax credit or farmland preservation credit.

If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable credit for up to 10 years and could also owe a penalty. Line 34 Eligible Veterans and Surviving Spouses Property Tax Credit Who May Claim the Credit An eligible unremarried surviving spouse or an eligible veteran may claim the veterans and surviving spouses property tax credit. (Note: If you claim the veterans and surviving spouses property tax credit, you or your spouse may not claim the school property tax credit, homestead credit, or farmland preservation credit.) Line 30 Earned Income Credit – continued

28 Line Instructions

If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable credit for up to 10 years and could also owe a penalty. An “eligible unremarried surviving spouse” means an unremarried surviving spouse of an individual who meets all of the following requirements: • Served on active duty in the U.S. Armed Forces or in forces incorporated as part of the U.S. Armed Forces or in the Na- tional Guard or a reserve component of the U.S. Armed Forces • Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any consecutive 5-year period after entry into that active duty service • Met one of the following conditions: 1. Died while on active duty and while a resident of Wisconsin 2. Was a resident of Wisconsin at the time of their death and had either a service-connected disability rating of 100% under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability 3. In the case of an individual who served in the National Guard or a reserve component, while a resident of Wisconsin died in the line of duty while on active or inactive duty for training 4. Was a resident of Wisconsin at the time of their death and following the individual’s death, their spouse began to receive, and continues to receive, dependency and indemnity compensation, as defined in 38 USC 101(14) The unremarried surviving spouse must be certified by the Wisconsin Department of Veterans Affairs. “Eligible veteran” means an individual who is certified by the Wisconsin Department of Veterans Affairs as meeting all of the following conditions: • Served on active duty under honorable conditions in the U.S. Armed Forces or in forces incorporated in the U.S. Armed Forces • Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any consecutive 5‑year period after entry into that active duty service • Is currently a resident of Wisconsin for purposes of receiving veterans benefits under ch. 45, Wis. Stats. • Has a service-connected disability rating of 100% under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability. Computing the Credit The credit is equal to the property taxes paid by the claimant during the year on the claimant’s prin- cipal dwelling in Wisconsin. The credit is based on property taxes, exclusive of special assessments, delinquent interest, and charges for service. Do not include any property taxes that are properly includable as a trade or business expense. Note: The date the property taxes are paid is the date the property taxes are received by the municipality. Example: Taxpayer received a property tax bill on the house they owned in the amount of $3,000 for the 2025 tax year on December 22, 2025. Taxpayer did not pay any of their 2024 property tax bill in 2025. Taxpayer paid their 2025 property tax bill in 2 installments: • $1,500 on December 28, 2025 • $1,500 on April 11, 2026 The amount allowed for purposes of computing the veterans and surviving spouses property tax credit for 2025 is $1,500, which is the amount they paid on December 28, 2025. The remaining amount paid on April 11, 2026, of $1,500 may be claimed on the 2026 Wisconsin income tax return if the taxpayer is still eligible for the credit. “Principal dwelling” means any dwelling and the land surrounding it that is reasonably necessary for use of the dwelling as a primary dwelling, but not more than one acre. It may include a part of a multidwelling or multipurpose building and a part of the land upon which it is built that is used as the primary dwelling. Complete Worksheet 1 below if your principal dwelling is located on more than one acre of land. Line 34 Eligible Veterans and Surviving Spouses Property Tax Credit – continued

29 Line Instructions Line 34 Eligible Veterans and Surviving Spouses Property Tax Credit – continued Worksheet 1 - Property Tax Bill Shows More Than 1 Acre of Land 1. Assessed value of land (from tax bill) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Number of acres of land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Divide line 1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Assessed value of principal dwelling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Add line 3 and line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Total assessed value of all land and improvements (from tax bill) . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Divide line 5 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. . 8. Net property taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit . . . . . . . . . . . . . . . 9. If your property contains land assessed as a type other than residential, complete Worksheet 2 below. You may have to con- tact your municipality to find the value of land which contains multiple classifications (agricultural, undeveloped, other, etc.). Worksheet 2 – Property Tax Bill Contains Non-residential Land Part I 1. Value of land from property tax bill, residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Value of land from property tax bill, other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Value of land from property tax bill, undeveloped . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Value of land from property tax bill, agricultural . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Value of land from property tax bill, agricultural forest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Value of land from property tax bill, forest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Total value of land (add lines 1 through 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 1. Total value of residential land (from Part I, line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Number of acres of residential land (not less than 1.0) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Divide line 1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Value of improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Total value of all land (Part 1, line 7) and improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Divide line 5 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. . 8. Net property taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit . . . . . . . . . . . . . . 9. Part II

If your property contains structures in addition to the primary dwelling, provide a copy of the assessor's report with the return. If the principal dwelling on which the taxes were paid is owned by two or more persons or entities as joint tenants or tenants in common, use only that part of property taxes paid that reflects the ownership percentage of the claimant. Exceptions • Married filing a joint return If property is owned by an eligible veteran and spouse as joint tenants, tenants in common, or as marital property, the credit is based on 100% of their combined share of property taxes paid on the principal dwelling (subject to the 1‑acre limitation). • Married filing a separate return If property is owned by an eligible veteran and spouse as joint tenants, tenants in common, or as marital property, each spouse may claim the credit based on their respective ownership interest in the eligible veteran’s principal dwelling (subject to the 1‑acre limitation). If the principal dwelling is sold during the taxable year, the property taxes for the seller and buyer shall be the amount of the tax prorated to each in the closing agreement pertaining to the sale. If not provided for in the closing agreement, the tax shall be prorated between the seller and buyer in proportion to months of ownership.

30 Line Instructions If you owned and lived in a mobile home as your principal dwelling, “property taxes” include monthly mobile home municipal permit fees you paid to the municipality. If you paid the fee directly to the landowner, or community licensee, include proof of payment by the landowner or community licensee to the municipality. If you did not own your principal dwelling but were required to pay the property taxes as rent, you may claim the credit based on the property taxes paid during the year if all of the following are met: • The rental unit must be the principal dwelling of the eligible veteran or surviving spouse • The principal dwelling must be located in Wisconsin • The eligible veteran or surviving spouse is required to pay the property taxes under the rental agreement or other written agreement entered into with the landlord • The eligible veteran or surviving spouse must pay the property taxes directly to the municipality A copy of the agreement with the landlord and proof of payment to the municipality must be included with the Wisconsin income tax return. The credit must be claimed within 4 years of the unextended due date of the return. However, you may request an extension of time to file a return to claim the tax credit if the deadline for claiming the credit is approaching and WDVA is reviewing your eligibility for that year. See Fact Sheet 1122, Veterans and Surviving Spouses Property Tax Credit Verification of Eligibility – Extension of Time to Claim Credit, for additional information. Certification of Eligibility for the Credit If you did not claim the credit in a prior year, before claiming the credit for 2025 you must request certification from the Wisconsin Department of Veterans Affairs (WDVA) indicating that you qualify for the credit. Use Form WDVA 2097 (which you can find in WDVA Brochure B0106) to submit your request, along with a copy of the veteran’s DD Form 214 and Veterans Administration disability award letter and, if applicable, the veteran’s death certificate, a marriage certificate, and a completed copy of Form WDVA 0001 (if the veteran never previously submitted one). The WDVA 0001 and the brochure are available from your county veterans service officer or on the internet at dva.wi.gov/services/housing-and-financial-services/property-tax-credit/. You may submit these forms and supporting documents to your county veterans service officer or mail them to: Wisconsin Department of Veterans Affairs, Attn: BRC-PTC Application, 201 West Washington Ave., PO Box 7843, Madison WI 53707-7843. The WDVA will send you a certification of your eligibility.  You do not have to obtain certification from the WDVA for 2025 if you previously received certification for a prior year. If you still qualify for the credit, you may claim the credit but do not have to include certification. What to Include Include a copy of your property tax bill, proof of payment made in 2025, and the certification, if required, received from the WDVA with your return. Line 35 Refundable Credits From Schedule CR If you are claiming any of the credits listed below, you must complete Schedule CR. Include Schedule CR, along with the appropriate schedule for the credit(s) you are claiming and any required approval or certification from the Wisconsin Economic Development Corporation (WEDC). Fill in the amount from line 40 of Schedule CR on line 35. • Schedule EC – Enterprise Zone Jobs Credit The enterprise zone jobs credit is available to persons doing business in an enterprise zone. The WEDC must certify the business as eligible for the credit and determine the amount of credit. See Schedule EC. • Schedule BD – Business Development Credit The credit is available based on wages paid to an eligible employee; training costs; and investments in personal and real property, workforce housing, and employee childcare programs. The credit is available to taxpayers who are certified by the WEDC. See Schedule BD. • Schedule EIT – Electronics and Information Technology Manufacturing Zone Credit The credit is based on payroll and capital expenditures in the zone. The credit is available to taxpayers who are certified by the WEDC. See Schedule EIT. • Schedule R – Research Credits The research credits are available for increasing research activities in Wisconsin. This includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R.

No interest is paid on refunds issued for the enterprise zone jobs credit, business development credit, or electronics and information technology manufacturing zone credit. Line 34 Eligible Veterans and Surviving Spouses Property Tax Credit – continued

31 Line Instructions Line 36 Amounts Previously Paid Amended return only – Complete this line only if this is an amended 2025 Form 1. Fill in the amount of tax you paid with your original Form 1 plus any additional amounts paid after it was filed. If you did not pay the full amount shown on your original Form 1, fill in only the portion that you actually paid. Also, include any additional tax that may have resulted if your original return was changed or audited. This includes additional tax paid with a previously filed 2025 amended return and additional tax paid as a result of a department adjustment to your return. Do not include payments of interest or penalties. Line 38 Amounts Previously Refunded Amended return only – Complete this line only if this is an amended 2025 Form 1. Fill in the refund from your original 2025 return (not including the amount applied to your 2026 estimated tax). This is generally the amount from line 41 of Form 1. If your refund was reduced because you owed underpayment interest or any penalties, fill in the amount of your refund before the reduction for underpayment interest or penalties. If your 2025 return was adjusted by the department, fill in the refund shown on the adjustment notice you received. If the adjustment notice shows a tax due rather than a refund, complete line 36 instead of line 38. Line 39 Subtraction If line 38 is less than line 37, subtract line 38 from line 37 and fill in the result on line 39. If line 38 is more than line 37, subtract line 37 from line 38 and fill in the result on line 39 as a negative number by placing a minus sign (−) in front of the number. Line 40 Amount You Overpaid If line 27 is less than line 39, subtract line 27 from line 39. Fill in the result on line 40. If line 39 is a negative number, do not complete line 40.  If you were required to make estimated tax payments and you did not make such payments timely, you may owe what is called “underpayment interest.” You may owe underpayment interest even if you are due a refund. Read the line 44 instructions to see if you owe underpayment interest. If you owe underpayment interest and you show an overpayment on line 40, reduce the amount on line 40 by the amount of underpayment interest on line 44. Line 41 Refund Fill in on line 41 the amount from line 40 that you want refunded to you. The department may not issue a refund before March 1 unless both the individual and the individual’s employer have filed all required returns and forms with the department for the taxable year for which the refund was claimed. Note: If you are divorced, see item 7 on page 6. You may need to include a copy of your divorce decree with your return. The amount on line 41 cannot be more than the amount on line 40 less the amount applied to your estimated tax on line 42. Note: If appropriate, we will figure interest and include it in your refund check. Interest is at a rate of 3% per year from the due date of your 2025 return. However, interest is not allowed on (1) a refund issued within 90 days of the due date of the return or within 90 days of the date an original return was filed, whichever is later, (2) a refund due from the homestead credit, enterprise zone jobs credit, business development credit, and electronics and information technology manufacturing zone credit, or (3) any portion of the refund that is applied to 2026 estimated tax. Line 42 Amount Applied to 2026 Estimated Tax Fill in on line 42 the amount, if any, of the overpayment on line 40 you want applied to your 2026 estimated tax. If you are married filing a joint return, we will apply the amount on line 42 to your joint estimated tax. If you are married filing a separate return, we will apply the amount on line 42 to your separate estimated tax.

32 Line Instructions Amended return only – Generally, the amount filled in on line 42 must be the same as the amount shown on line 42 of your original Form 1 (or as adjusted by the department). However, if you file your amended return by January 15, 2027, you may increase or decrease the amount to be applied to your 2026 estimated tax. Line 43 Amount You Underpaid If line 39 is less than line 27, complete line 43 to determine the amount you underpaid.

Interest on any tax due is 12% per year from the due date of your 2025 return. If you owe any interest, figure the interest on the amount of tax you underpaid. Enter the amount of interest on line 46. Do not include the amount of interest in the total on either line 43 or 45.

Amended return only – If the total of the amount on line 27 and line 42 is greater than line 39, you owe additional tax. Subtract line 39 from the total of lines 27 and 42. CAUTION If line 39 is a negative number because line 38 exceeds line 37, treat the amount on line 39 as a positive number and add (rather than subtract) line 39 to lines 27 and 42.

If the amount you underpaid with your return is $500 or more or you made late estimated tax payments, you may also owe what is called “underpayment interest.” This is an interest charge that applies when you have not prepaid enough of your tax through withholding and/or estimated tax payments. Read the line 44 instructions to see if you owe underpayment interest. If you owe an amount with your return, you can pay online or by check, money order, or credit card. Do not include any 2026 estimated tax payments in your check, money order, or amount you charge. Instead, make the estimated tax payments separately. To pay by direct debit Go to the department’s website at tap.revenue.wi.gov/pay. This is a free service. To pay by check or money order Make your check or money order payable to the Wisconsin Department of Revenue. If the name of the taxpayer does not match the printed name on the check, print the taxpayer’s name on the memo line of the check. Paper clip it to the front of your Form 1. If you e-filed your return and are paying by check or money order, include your payment with Form PV. Mail Form PV and your payment to the address shown on Form PV. You can get this form by using our electronic payment interactive voucher on our website. Other payment methods You may also pay by credit card (MasterCard®, American Express®, Visa®, or Discover®), Apple Pay, or PayPal. To pay using one of these methods, go to the department's website at tap.revenue.wi.gov/pay. You will be redirected to the department's third-party processor at the appropriate step. A $1 transaction fee plus a processing fee of 2.25% will be charged by the service provider based on the amount you are paying. You will be told what the fee is during the transaction, and you will have the option to either continue or cancel the transaction. For the most up to date information, see the department's webpage for Credit Card and Other Payment Options. What if you cannot pay? If you cannot pay the full amount shown as due on your tax return when you file, you may ask to make installment payments to the Department of Revenue. It is generally to your advantage to pay your liability in full rather than in installments. Installment agreements with the department are subject to a $20 installment agreement fee. In addition, bills not paid in full by the due date become liable for additional interest of 18% per year and a delinquent tax collection fee of the greater of $35 or 6.5% of the unpaid amount. For more information concerning payments, go to revenue.wi.gov/Pages/ OnlineServices/Pay.aspx. To obtain the Payment Plan Request (Form A-771), go to revenue.wi.gov/DORForms/a-771.pdf. To file an installment agreement request electronically, go to revenue.wi.gov/Pages/HTML/payplan.aspx. Note: Failure to pay your Wisconsin income tax may result in certification of your unpaid liability to the Treasury Offset Program. Federal law authorizes the U.S. Department of Treasury to reduce, or offset, any federal income tax refunds payable to you by the IRS to satisfy unpaid state income tax debts. Any unpaid liability will remain eligible for this offset until paid. Line 44 Underpayment Interest You may owe underpayment interest if the amount of Wisconsin income tax withheld from your wages was less than your tax liability, or if you had income that was not subject to withholding and you did not make timely estimated payments. In general, in each quarter of the year, you should be paying enough tax through withholding payments and quarterly estimated Line 42 Amount Applied to 2026 Estimated Tax – continued

33 Line Instructions tax payments to cover the taxes you expect to owe for the tax year. For more information on making estimated tax payments, see Estimated Tax Payments Required for Next Year on page 9. You owe underpayment interest if one of the following applies: • Line 43 is at least $500 and it is more than 10% of the tax shown on your return. • You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund. The “tax shown on your return” is the amount on line 22 minus the amounts on lines 30 through 35. Exceptions You will not owe underpayment interest if your 2024 tax return was for a tax year of 12 full months (or would have been had you been required to file) AND either of the following applies. 1. You had no tax liability for 2024 and you were a Wisconsin resident for all of 2024. 2. The amounts on lines 28 and 29 of your 2025 return are at least as much as the tax shown on your 2024 return. Your estimated tax payments for 2025 must have been made on time and for the required amount. This does not apply if you did not file a 2024 return. The tax shown on your 2024 return is the amount on line 22 minus the amounts on lines 30 through 35.

Fill in the exception code in the brackets to the left of line 44 if you are enclosing an application for a waiver, qualify for an exception, or are using the annualized income installment method to compute underpayment interest. See Schedule U, Underpayment of Estimated Tax by Individuals and Fiduciaries, and its instructions for further information on the exception codes. Example Farmers and fishers are not subject to underpayment interest if two-thirds of their total gross income (gross income of both spouses if married filing a joint return) is from farming or fishing and they file their return and pay any tax due by March 2, 2026. Qualified farmers and fishers must enter exception code “04” in the brackets to the left of line 44. Failure to fill in the exception code may result in an assessment for underpayment interest. Figuring Underpayment Interest If the Exceptions above do not apply, see Schedule U to find out if you owe underpayment interest. If you do, you can use the schedule to figure the amount. In certain situations, you may be able to lower your underpayment interest. For details, see the instructions for Schedule U. Fill in the underpayment interest from Schedule U on line 44. If you are due a refund, subtract the underpayment interest from the overpayment you show on line 40 and adjust lines 41 and 42 if necessary. Include Schedule U with your Form 1. Amended return only – If you were subject to underpayment interest on your original return and you are now changing the amount of such interest, include a corrected Schedule U with Form 1. Fill in the appropriate exception code in the brackets on line 44 only if you are enclosing an application for a waiver, qualify for an exception, or are using the annualized income installment method (Part IV of Schedule U) to compute underpayment interest. See Schedule U instructions for the exception codes. Figure the difference between the amount of underpayment interest as reported on your original return (or as assessed by the department) and the amount of underpayment interest shown on your corrected Schedule U. Fill in the difference on line 44. If the amount of underpayment interest is reduced, put a minus sign (−) in front of the amount on line 44. If line 40 of Form 1 shows an overpayment and you are reducing the amount of underpayment interest, add the amount on line 44 to the amount on line 40 of Form 1. Adjust lines 41 and 42 accordingly. If line 43 of Form 1 shows an underpayment and you are reducing the amount of underpayment interest, add the amount on line 44 to the amount on line 43 of Form 1. If the sum of lines 43 and 44 is greater than zero, enter the net amount on line 45. If the sum of lines 43 and 44 is less than zero, enter the net amount on line 40 as a positive number and complete lines 41 and 42 accordingly. Note: You may still owe interest (line 46) on the amount of tax you underpaid even if the sum of lines 43 and 44 is zero or an overpayment. Line 46 Interest Interest on the amount you underpaid is 12% per year from the due date of your 2025 return. Figure the interest on the additional tax you owe. Enter the amount of interest on line 46. Do not include this interest in the total on line 43 or 45. Line 44 Underpayment Interest – continued

34 Line Instructions ■ Third Party Designee If you want to allow a tax preparer or tax preparation firm, family member, friend, or any other person you choose to discuss your 2025 tax return with the Department of Revenue, check “Yes” in the “Third Party Designee” area of your return. Also, fill in the designee’s name, phone number, and any five digits the designee chooses as their personal identification number (PIN). If you check “Yes,” you (and your spouse if filing a joint return) are authorizing the department to discuss with the designee any questions that may arise during the processing of your return. You are also authorizing the designee to do all of the following: • Give the department any information missing from your return • Call the department for information about the processing of your return or the status of your refund or payment(s) • Respond to certain department notices about math errors, offsets, and return preparation You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the department. If you want to expand the designee’s authorization, you must submit Form A‑222, Power of Attorney. The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2026 tax return. This is April 15, 2027, for most people. ■ Sign and Date Your Return Sign and date your return at the bottom of page 3. Form 1 is not considered a valid return unless you sign it. Your spouse must also sign if it is a joint return. Also fill in your daytime phone number. Keep a copy of your dated return. ■ Wisconsin Identity Protection PIN If you received a Wisconsin Identity Protection PIN from the Department of Revenue, enter it in the Wisconsin Identity Protection PIN spaces provided to the right of your signature. You must correctly enter all seven characters of your Wisconsin Identity Protection PIN. If you didn't receive a Wisconsin Identity Protection PIN, leave these spaces blank. Caution: This Wisconsin Identity Protection PIN is different from any Identity Protection PIN you may have received from the IRS. If you are filing a joint return and both taxpayers receive a Wisconsin Identity Protection PIN, enter both Wisconsin Identity Protection PINs in the spaces provided. For more information, see our Wisconsin Identity Protection PIN common questions at revenue.wi.gov/Pages/FAQS/IP-PIN.aspx.

35 2025 Standard Deduction Table Dependents or persons filing short-period returns or excluding income from U.S. Possessions, see page 15.

0 13,390 13,560 25,110 11,930 17,520 13,390 13,500 13,560 25,110 11,919 17,520 13,500 14,000 13,560 25,110 11,859 17,520 14,000 14,500 13,560 25,110 11,760 17,520 14,500 15,000 13,560 25,110 11,661 17,520 15,000 15,500 13,560 25,110 11,562 17,520 15,500 16,000 13,560 25,110 11,463 17,520 16,000 16,500 13,560 25,110 11,364 17,520 16,500 17,000 13,560 25,110 11,265 17,520 17,000 17,500 13,560 25,110 11,167 17,520 17,500 18,000 13,560 25,110 11,068 17,520 18,000 18,500 13,560 25,110 10,969 17,520 18,500 19,000 13,560 25,110 10,870 17,520 19,000 19,500 13,560 25,110 10,771 17,520 19,500 20,000 13,536 25,110 10,672 17,475 20,000 20,500 13,476 25,110 10,573 17,362 20,500 21,000 13,416 25,110 10,474 17,250 21,000 21,500 13,356 25,110 10,375 17,137 21,500 22,000 13,296 25,110 10,277 17,025 22,000 22,500 13,236 25,110 10,178 16,912 22,500 23,000 13,176 25,110 10,079 16,800 23,000 23,500 13,116 25,110 9,980 16,687 23,500 24,000 13,056 25,110 9,881 16,574 24,000 24,500 12,996 25,110 9,782 16,462 24,500 25,000 12,936 25,110 9,683 16,349 25,000 25,500 12,876 25,110 9,584 16,237 25,500 26,000 12,816 25,110 9,485 16,124 26,000 26,500 12,756 25,110 9,387 16,011 26,500 27,000 12,696 25,110 9,288 15,899 27,000 27,500 12,636 25,110 9,189 15,786 27,500 28,000 12,576 25,110 9,090 15,674 28,000 28,500 12,516 25,102 8,991 15,561 28,500 29,000 12,456 25,003 8,892 15,449 29,000 29,500 12,396 24,904 8,793 15,336 29,500 30,000 12,336 24,805 8,694 15,223 30,000 30,500 12,276 24,707 8,595 15,111 30,500 31,000 12,216 24,608 8,497 14,998 31,000 31,500 12,156 24,509 8,398 14,886 31,500 32,000 12,096 24,410 8,299 14,773 32,000 32,500 12,036 24,311 8,200 14,661 32,500 33,000 11,976 24,212 8,101 14,548 33,000 33,500 11,916 24,113 8,002 14,435 33,500 34,000 11,856 24,014 7,903 14,323 34,000 34,500 11,796 23,915 7,804 14,210 34,500 35,000 11,736 23,817 7,705 14,098 35,000 35,500 11,676 23,718 7,607 13,985 35,500 36,000 11,616 23,619 7,508 13,873 36,000 36,500 11,556 23,520 7,409 13,760 36,500 37,000 11,496 23,421 7,310 13,647 37,000 37,500 11,436 23,322 7,211 13,535 37,500 38,000 11,376 23,223 7,112 13,422 38,000 38,500 11,316 23,124 7,013 13,310 38,500 39,000 11,256 23,025 6,914 13,197 39,000 39,500 11,196 22,927 6,815 13,085 39,500 40,000 11,136 22,828 6,717 12,972 40,000 40,500 11,076 22,729 6,618 12,859 40,500 41,000 11,016 22,630 6,519 12,747 41,000 41,500 10,956 22,531 6,420 12,634 41,500 42,000 10,896 22,432 6,321 12,522 42,000 42,500 10,836 22,333 6,222 12,409 42,500 43,000 10,776 22,234 6,123 12,297 43,000 43,500 10,716 22,135 6,024 12,184 43,500 44,000 10,656 22,036 5,925 12,071 44,000 44,500 10,596 21,938 5,827 11,959 44,500 45,000 10,536 21,839 5,728 11,846 45,000 45,500 10,476 21,740 5,629 11,734 45,500 46,000 10,416 21,641 5,530 11,621 46,000 46,500 10,356 21,542 5,431 11,508 46,500 47,000 10,296 21,443 5,332 11,396 47,000 47,500 10,236 21,344 5,233 11,283 47,500 48,000 10,176 21,245 5,134 11,171 48,000 48,500 10,116 21,146 5,035 11,058 48,500 49,000 10,056 21,048 4,936 10,946 49,000 49,500 9,996 20,949 4,838 10,833 49,500 50,000 9,936 20,850 4,739 10,720 50,000 50,500 9,876 20,751 4,640 10,608 50,500 51,000 9,816 20,652 4,541 10,495 51,000 51,500 9,756 20,553 4,442 10,383 51,500 52,000 9,696 20,454 4,343 10,270 52,000 52,500 9,636 20,355 4,244 10,158 52,500 53,000 9,576 20,256 4,145 10,045 53,000 53,500 9,516 20,158 4,046 9,932 53,500 54,000 9,456 20,059 3,948 9,820 54,000 54,500 9,396 19,960 3,849 9,707 54,500 55,000 9,336 19,861 3,750 9,595 55,000 55,500 9,276 19,762 3,651 9,482 55,500 56,000 9,216 19,663 3,552 9,370 56,000 56,500 9,156 19,564 3,453 9,257 56,500 57,000 9,096 19,465 3,354 9,144 57,000 57,500 9,036 19,366 3,255 9,036 57,500 58,000 8,976 19,268 3,156 8,976 58,000 58,500 8,916 19,169 3,058 8,916 58,500 59,000 8,856 19,070 2,959 8,856 59,000 59,500 8,796 18,971 2,860 8,796 59,500 60,000 8,736 18,872 2,761 8,736 60,000 60,500 8,676 18,773 2,662 8,676 60,500 61,000 8,616 18,674 2,563 8,616 61,000 61,500 8,556 18,575 2,464 8,556 61,500 62,000 8,496 18,476 2,365 8,496 62,000 62,500 8,436 18,378 2,266 8,436 62,500 63,000 8,376 18,279 2,168 8,376 63,000 63,500 8,316 18,180 2,069 8,316 63,500 64,000 8,256 18,081 1,970 8,256 64,000 64,500 8,196 17,982 1,871 8,196 64,500 65,000 8,136 17,883 1,772 8,136 65,000 65,500 8,076 17,784 1,673 8,076 65,500 66,000 8,016 17,685 1,574 8,016 66,000 66,500 7,956 17,586 1,475 7,956 66,500 67,000 7,896 17,488 1,376 7,896 67,000 67,500 7,836 17,389 1,278 7,836 67,500 68,000 7,776 17,290 1,179 7,776 68,000 68,500 7,716 17,191 1,080 7,716 68,500 69,000 7,656 17,092 981 7,656 69,000 69,500 7,596 16,993 882 7,596 69,500 70,000 7,536 16,894 783 7,536 70,000 70,500 7,476 16,795 684 7,476 70,500 71,000 7,416 16,696 585 7,416 71,000 71,500 7,356 16,598 486 7,356 71,500 72,000 7,296 16,499 388 7,296 72,000 72,500 7,236 16,400 289 7,236 Head of a household Married filing jointly Single Married filing separately At least But less than If your income (line 7 of Form 1) is – And you are – Your standard deduction is – Head of a household Married filing jointly Single Married filing separately At least But less than If your income (line 7 of Form 1) is – And you are – Your standard deduction is – Continued on next page

36 2025 Standard Deduction Table (continued from page 35)

102,500 103,000 3,576 10,367 0 3,576 103,000 103,500 3,516 10,269 0 3,516 103,500 104,000 3,456 10,170 0 3,456 104,000 104,500 3,396 10,071 0 3,396 104,500 105,000 3,336 9,972 0 3,336 105,000 105,500 3,276 9,873 0 3,276 105,500 106,000 3,216 9,774 0 3,216 106,000 106,500 3,156 9,675 0 3,156 106,500 107,000 3,096 9,576 0 3,096 107,000 107,500 3,036 9,477 0 3,036 107,500 108,000 2,976 9,379 0 2,976 108,000 108,500 2,916 9,280 0 2,916 108,500 109,000 2,856 9,181 0 2,856 109,000 109,500 2,796 9,082 0 2,796 109,500 110,000 2,736 8,983 0 2,736 110,000 110,500 2,676 8,884 0 2,676 110,500 111,000 2,616 8,785 0 2,616 111,000 111,500 2,556 8,686 0 2,556 111,500 112,000 2,496 8,587 0 2,496 112,000 112,500 2,436 8,489 0 2,436 112,500 113,000 2,376 8,390 0 2,376 113,000 113,500 2,316 8,291 0 2,316 113,500 114,000 2,256 8,192 0 2,256 114,000 114,500 2,196 8,093 0 2,196 114,500 115,000 2,136 7,994 0 2,136 115,000 115,500 2,076 7,895 0 2,076 115,500 116,000 2,016 7,796 0 2,016 116,000 116,500 1,956 7,697 0 1,956 116,500 117,000 1,896 7,599 0 1,896 117,000 117,500 1,836 7,500 0 1,836 117,500 118,000 1,776 7,401 0 1,776 118,000 118,500 1,716 7,302 0 1,716 118,500 119,000 1,656 7,203 0 1,656 119,000 119,500 1,596 7,104 0 1,596 119,500 120,000 1,536 7,005 0 1,536 120,000 120,500 1,476 6,906 0 1,476 120,500 121,000 1,416 6,807 0 1,416 121,000 121,500 1,356 6,709 0 1,356 121,500 122,000 1,296 6,610 0 1,296 122,000 122,500 1,236 6,511 0 1,236 122,500 123,000 1,176 6,412 0 1,176 123,000 123,500 1,116 6,313 0 1,116 123,500 124,000 1,056 6,214 0 1,056 124,000 124,500 996 6,115 0 996 124,500 125,000 936 6,016 0 936 125,000 125,500 876 5,917 0 876 125,500 126,000 816 5,819 0 816 126,000 126,500 756 5,720 0 756 126,500 127,000 696 5,621 0 696 127,000 127,500 636 5,522 0 636 127,500 128,000 576 5,423 0 576 128,000 128,500 516 5,324 0 516 128,500 129,000 456 5,225 0 456 129,000 129,500 396 5,126 0 396 129,500 130,000 336 5,027 0 336 130,000 130,500 276 4,929 0 276 130,500 131,000 216 4,830 0 216 131,000 131,500 156 4,731 0 156 131,500 132,000 96 4,632 0 96 132,000 132,500 36 4,533 0 36 72,500 73,000 7,176 16,301 190 7,176 73,000 73,500 7,116 16,202 91 7,116 73,500 74,000 7,056 16,103 0 7,056 74,000 74,500 6,996 16,004 0 6,996 74,500 75,000 6,936 15,905 0 6,936 75,000 75,500 6,876 15,806 0 6,876 75,500 76,000 6,816 15,708 0 6,816 76,000 76,500 6,756 15,609 0 6,756 76,500 77,000 6,696 15,510 0 6,696 77,000 77,500 6,636 15,411 0 6,636 77,500 78,000 6,576 15,312 0 6,576 78,000 78,500 6,516 15,213 0 6,516 78,500 79,000 6,456 15,114 0 6,456 79,000 79,500 6,396 15,015 0 6,396 79,500 80,000 6,336 14,916 0 6,336 80,000 80,500 6,276 14,818 0 6,276 80,500 81,000 6,216 14,719 0 6,216 81,000 81,500 6,156 14,620 0 6,156 81,500 82,000 6,096 14,521 0 6,096 82,000 82,500 6,036 14,422 0 6,036 82,500 83,000 5,976 14,323 0 5,976 83,000 83,500 5,916 14,224 0 5,916 83,500 84,000 5,856 14,125 0 5,856 84,000 84,500 5,796 14,026 0 5,796 84,500 85,000 5,736 13,928 0 5,736 85,000 85,500 5,676 13,829 0 5,676 85,500 86,000 5,616 13,730 0 5,616 86,000 86,500 5,556 13,631 0 5,556 86,500 87,000 5,496 13,532 0 5,496 87,000 87,500 5,436 13,433 0 5,436 87,500 88,000 5,376 13,334 0 5,376 88,000 88,500 5,316 13,235 0 5,316 88,500 89,000 5,256 13,136 0 5,256 89,000 89,500 5,196 13,038 0 5,196 89,500 90,000 5,136 12,939 0 5,136 90,000 90,500 5,076 12,840 0 5,076 90,500 91,000 5,016 12,741 0 5,016 91,000 91,500 4,956 12,642 0 4,956 91,500 92,000 4,896 12,543 0 4,896 92,000 92,500 4,836 12,444 0 4,836 92,500 93,000 4,776 12,345 0 4,776 93,000 93,500 4,716 12,246 0 4,716 93,500 94,000 4,656 12,147 0 4,656 94,000 94,500 4,596 12,049 0 4,596 94,500 95,000 4,536 11,950 0 4,536 95,000 95,500 4,476 11,851 0 4,476 95,500 96,000 4,416 11,752 0 4,416 96,000 96,500 4,356 11,653 0 4,356 96,500 97,000 4,296 11,554 0 4,296 97,000 97,500 4,236 11,455 0 4,236 97,500 98,000 4,176 11,356 0 4,176 98,000 98,500 4,116 11,257 0 4,116 98,500 99,000 4,056 11,159 0 4,056 99,000 99,500 3,996 11,060 0 3,996 99,500 100,000 3,936 10,961 0 3,936 100,000 100,500 3,876 10,862 0 3,876 100,500 101,000 3,816 10,763 0 3,816 101,000 101,500 3,756 10,664 0 3,756 101,500 102,000 3,696 10,565 0 3,696 102,000 102,500 3,636 10,466 0 3,636 If your income (line 7 of Form 1) is – Your standard deduction is – And you are – Head of a household Married filing jointly Single Married filing separately At least But less than Head of a household Married filing jointly Single Married filing separately At least But less than If your income (line 7 of Form 1) is – Your standard deduction is – And you are – Continued on next page

37

132,500 133,000 0 4,434 0 0 133,000 133,500 0 4,335 0 0 133,500 134,000 0 4,236 0 0 134,000 134,500 0 4,137 0 0 134,500 135,000 0 4,039 0 0 135,000 135,500 0 3,940 0 0 135,500 136,000 0 3,841 0 0 136,000 136,500 0 3,742 0 0 136,500 137,000 0 3,643 0 0 137,000 137,500 0 3,544 0 0 137,500 138,000 0 3,445 0 0 138,000 138,500 0 3,346 0 0 138,500 139,000 0 3,247 0 0 139,000 139,500 0 3,149 0 0 139,500 140,000 0 3,050 0 0 140,000 140,500 0 2,951 0 0 140,500 141,000 0 2,852 0 0 141,000 141,500 0 2,753 0 0 141,500 142,000 0 2,654 0 0 142,000 142,500 0 2,555 0 0 142,500 143,000 0 2,456 0 0 143,000 143,500 0 2,357 0 0 143,500 144,000 0 2,258 0 0 144,000 144,500 0 2,160 0 0 144,500 145,000 0 2,061 0 0 145,000 145,500 0 1,962 0 0 145,500 146,000 0 1,863 0 0 146,000 146,500 0 1,764 0 0 146,500 147,000 0 1,665 0 0 147,000 147,500 0 1,566 0 0 147,500 148,000 0 1,467 0 0 148,000 148,500 0 1,368 0 0 148,500 149,000 0 1,270 0 0 149,000 149,500 0 1,171 0 0 149,500 150,000 0 1,072 0 0 150,000 150,500 0 973 0 0 150,500 151,000 0 874 0 0 151,000 151,500 0 775 0 0 151,500 152,000 0 676 0 0 152,000 152,500 0 577 0 0 152,500 153,000 0 478 0 0 153,000 153,500 0 380 0 0 153,500 154,000 0 281 0 0 154,000 154,500 0 182 0 0 154,500 155,000 0 83 0 0 155,000 155,169 0 17 0 0 155,169 or more 0 0 0 0 Head of a household Married filing jointly Single Married filing separately At least But less than If your income (line 7 of Form 1) is – And you are – Your standard deduction is – Head of a household Married filing jointly Single Married filing separately At least But less than If your income (line 7 of Form 1) is – And you are – Your standard deduction is – 2025 Standard Deduction Table (continued from page 36)

38 2025 Tax Table for Form 1 Filers Example The Smiths are filing a joint return. Their taxable in­come on line 11 of Form 1 is $28,653. First they find the $28,000 heading in the table. Then they find the $28,600 – 28,700 income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the income line and the filing status column meet is $1,084. This is the tax amount they must write on line 12 of their return. Use this Tax Table if your taxable income is less than $100,000. If $100,000 or more, use the Tax Computation Worksheet on page 44. Continued on next page Married filing jointly Single or Head of a household Your tax is – Married filing sepa- rately At least But less than Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than And you are – Your tax is – If line 11 (Taxable income) is – 3,000 7,000 4,000 8,000 5,000 9,000 1,000 6,000 10,000 2,000 And you are – Your tax is – If line 11 (Taxable income) is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than If line 11 (Taxable income) is – And you are – Your tax is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than 28,500 28,600 1,124 1,080 1,168 28,600 28,700 1,128 1,084 1,172 28,700 28,800 1,133 1,089 1,177 28,800 28,900 1,137 1,093 1,181 28,900 29,000 1,142 1,098 1,186

0 20 0 0 0

20 40 1 1 1

40 100 2 2 2

100 200 5 5 5

200 300 9 9 9

300 400 12 12 12

400 500 16 16 16

500 600 19 19 19

600 700 23 23 23

700 800 26 26 26

800 900 30 30 30

900 1,000 33 33 33

1,000 1,100 37 37 37

1,100 1,200 40 40 40

1,200 1,300 44 44 44

1,300 1,400 47 47 47

1,400 1,500 51 51 51

1,500 1,600 54 54 54

1,600 1,700 58 58 58

1,700 1,800 61 61 61

1,800 1,900 65 65 65

1,900 2,000 68 68 68

2,000 2,100 72 72 72

2,100 2,200 75 75 75

2,200 2,300 79 79 79

2,300 2,400 82 82 82

2,400 2,500 86 86 86

2,500 2,600 89 89 89

2,600 2,700 93 93 93

2,700 2,800 96 96 96

2,800 2,900 100 100 100

2,900 3,000 103 103 103

3,000 3,100 107 107 107

3,100 3,200 110 110 110

3,200 3,300 114 114 114

3,300 3,400 117 117 117

3,400 3,500 121 121 121

3,500 3,600 124 124 124

3,600 3,700 128 128 128

3,700 3,800 131 131 131

3,800 3,900 135 135 135

3,900 4,000 138 138 138

4,000 4,100 142 142 142

4,100 4,200 145 145 145

4,200 4,300 149 149 149

4,300 4,400 152 152 152

4,400 4,500 156 156 156

4,500 4,600 159 159 159

4,600 4,700 163 163 163

4,700 4,800 166 166 166

4,800 4,900 170 170 170

4,900 5,000 173 173 173

5,000 5,100 177 177 177

5,100 5,200 180 180 180

5,200 5,300 184 184 184

5,300 5,400 187 187 187

5,400 5,500 191 191 191

5,500 5,600 194 194 194

5,600 5,700 198 198 198

5,700 5,800 201 201 201

5,800 5,900 205 205 205

5,900 6,000 208 208 208

6,000 6,100 212 212 212

6,100 6,200 215 215 215

6,200 6,300 219 219 219

6,300 6,400 222 222 222

6,400 6,500 226 226 226

6,500 6,600 229 229 229

6,600 6,700 233 233 233

6,700 6,800 236 236 236

6,800 6,900 240 240 240

6,900 7,000 243 243 243

7,000 7,100 247 247 247

7,100 7,200 250 250 250

7,200 7,300 254 254 254

7,300 7,400 257 257 257

7,400 7,500 261 261 261

7,500 7,600 264 264 264

7,600 7,700 268 268 268

7,700 7,800 271 271 271

7,800 7,900 275 275 275

7,900 8,000 278 278 278

8,000 8,100 282 282 282

8,100 8,200 285 285 285

8,200 8,300 289 289 289

8,300 8,400 292 292 292

8,400 8,500 296 296 296

8,500 8,600 299 299 299

8,600 8,700 303 303 303

8,700 8,800 306 306 306

8,800 8,900 310 310 310

8,900 9,000 313 313 313

9,000 9,100 317 317 317

9,100 9,200 320 320 320

9,200 9,300 324 324 324

9,300 9,400 327 327 327

9,400 9,500 331 331 331

9,500 9,600 334 334 334

9,600 9,700 338 338 338

9,700 9,800 341 341 341

9,800 9,900 345 345 345

9,900 10,000 348 348 350 10,000 10,100 352 352 354 10,100 10,200 355 355 358 10,200 10,300 359 359 363 10,300 10,400 362 362 367 10,400 10,500 366 366 372 10,500 10,600 369 369 376 10,600 10,700 373 373 380 10,700 10,800 376 376 385 10,800 10,900 380 380 389 10,900 11,000 383 383 394

39 2025 Tax Table for Form 1 Filers – Continued If line 11 (Taxable income) is – And you are – Your tax is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than And you are – Your tax is – If line 11 (Taxable income) is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than And you are – Your tax is – If line 11 (Taxable income) is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than 11,000 11,100 387 387 398 11,100 11,200 390 390 402 11,200 11,300 394 394 407 11,300 11,400 397 397 411 11,400 11,500 401 401 416 11,500 11,600 404 404 420 11,600 11,700 408 408 424 11,700 11,800 411 411 429 11,800 11,900 415 415 433 11,900 12,000 418 418 438 12,000 12,100 422 422 442 12,100 12,200 425 425 446 12,200 12,300 429 429 451 12,300 12,400 432 432 455 12,400 12,500 436 436 460 12,500 12,600 439 439 464 12,600 12,700 443 443 468 12,700 12,800 446 446 473 12,800 12,900 450 450 477 12,900 13,000 453 453 482 13,000 13,100 457 457 486 13,100 13,200 460 460 490 13,200 13,300 464 464 495 13,300 13,400 467 467 499 13,400 13,500 471 471 504 13,500 13,600 474 474 508 13,600 13,700 478 478 512 13,700 13,800 481 481 517 13,800 13,900 485 485 521 13,900 14,000 488 488 526 14,000 14,100 492 492 530 14,100 14,200 495 495 534 14,200 14,300 499 499 539 14,300 14,400 502 502 543 14,400 14,500 506 506 548 14,500 14,600 509 509 552 14,600 14,700 513 513 556 14,700 14,800 517 516 561 14,800 14,900 521 520 565 14,900 15,000 526 523 570 15,000 15,100 530 527 574 15,100 15,200 534 530 578 15,200 15,300 539 534 583 15,300 15,400 543 537 587 15,400 15,500 548 541 592 15,500 15,600 552 544 596 15,600 15,700 556 548 600 15,700 15,800 561 551 605 15,800 15,900 565 555 609 15,900 16,000 570 558 614 16,000 16,100 574 562 618 16,100 16,200 578 565 622 16,200 16,300 583 569 627 16,300 16,400 587 572 631 16,400 16,500 592 576 636 16,500 16,600 596 579 640 16,600 16,700 600 583 644 16,700 16,800 605 586 649 16,800 16,900 609 590 653 16,900 17,000 614 593 658 17,000 17,100 618 597 662 17,100 17,200 622 600 666 17,200 17,300 627 604 671 17,300 17,400 631 607 675 17,400 17,500 636 611 680 17,500 17,600 640 614 684 17,600 17,700 644 618 688 17,700 17,800 649 621 693 17,800 17,900 653 625 697 17,900 18,000 658 628 702 18,000 18,100 662 632 706 18,100 18,200 666 635 710 18,200 18,300 671 639 715 18,300 18,400 675 642 719 18,400 18,500 680 646 724 18,500 18,600 684 649 728 18,600 18,700 688 653 732 18,700 18,800 693 656 737 18,800 18,900 697 660 741 18,900 19,000 702 663 746 19,000 19,100 706 667 750 19,100 19,200 710 670 754 19,200 19,300 715 674 759 19,300 19,400 719 677 763 19,400 19,500 724 681 768 19,500 19,600 728 684 772 19,600 19,700 732 688 776 19,700 19,800 737 693 781 19,800 19,900 741 697 785 19,900 20,000 746 702 790 20,000 20,100 750 706 794 20,100 20,200 754 710 798 20,200 20,300 759 715 803 20,300 20,400 763 719 807 20,400 20,500 768 724 812 20,500 20,600 772 728 816 20,600 20,700 776 732 820 20,700 20,800 781 737 825 20,800 20,900 785 741 829 20,900 21,000 790 746 834 21,000 21,100 794 750 838 21,100 21,200 798 754 842 21,200 21,300 803 759 847 21,300 21,400 807 763 851 21,400 21,500 812 768 856 21,500 21,600 816 772 860 21,600 21,700 820 776 864 21,700 21,800 825 781 869 21,800 21,900 829 785 873 21,900 22,000 834 790 878 22,000 22,100 838 794 882 22,100 22,200 842 798 886 22,200 22,300 847 803 891 22,300 22,400 851 807 895 22,400 22,500 856 812 900 22,500 22,600 860 816 904 22,600 22,700 864 820 908 22,700 22,800 869 825 913 22,800 22,900 873 829 917 22,900 23,000 878 834 922 23,000 23,100 882 838 926 23,100 23,200 886 842 930 23,200 23,300 891 847 935 23,300 23,400 895 851 939 23,400 23,500 900 856 944 23,500 23,600 904 860 948 23,600 23,700 908 864 952 23,700 23,800 913 869 957 23,800 23,900 917 873 961 23,900 24,000 922 878 966 24,000 24,100 926 882 970 24,100 24,200 930 886 974 24,200 24,300 935 891 979 24,300 24,400 939 895 983 24,400 24,500 944 900 988 24,500 24,600 948 904 992 24,600 24,700 952 908 996 24,700 24,800 957 913 1,001 24,800 24,900 961 917 1,005 24,900 25,000 966 922 1,010 25,000 25,100 970 926 1,014 25,100 25,200 974 930 1,018 25,200 25,300 979 935 1,023 25,300 25,400 983 939 1,027 25,400 25,500 988 944 1,032 25,500 25,600 992 948 1,036 25,600 25,700 996 952 1,040 25,700 25,800 1,001 957 1,045 25,800 25,900 1,005 961 1,049 25,900 26,000 1,010 966 1,054 26,000 26,100 1,014 970 1,058 26,100 26,200 1,018 974 1,062 26,200 26,300 1,023 979 1,067 26,300 26,400 1,027 983 1,071 26,400 26,500 1,032 988 1,076 26,500 26,600 1,036 992 1,080 26,600 26,700 1,040 996 1,084 26,700 26,800 1,045 1,001 1,089 26,800 26,900 1,049 1,005 1,093 26,900 27,000 1,054 1,010 1,098 27,000 27,100 1,058 1,014 1,102 27,100 27,200 1,062 1,018 1,106 27,200 27,300 1,067 1,023 1,111 27,300 27,400 1,071 1,027 1,115 27,400 27,500 1,076 1,032 1,120 27,500 27,600 1,080 1,036 1,124 27,600 27,700 1,084 1,040 1,128 27,700 27,800 1,089 1,045 1,133 27,800 27,900 1,093 1,049 1,137 27,900 28,000 1,098 1,054 1,142 28,000 28,100 1,102 1,058 1,146 28,100 28,200 1,106 1,062 1,150 28,200 28,300 1,111 1,067 1,155 28,300 28,400 1,115 1,071 1,159 28,400 28,500 1,120 1,076 1,164 28,500 28,600 1,124 1,080 1,168 28,600 28,700 1,128 1,084 1,172 28,700 28,800 1,133 1,089 1,177 28,800 28,900 1,137 1,093 1,181 28,900 29,000 1,142 1,098 1,186 17,000 23,000 18,000 24,000 19,000 25,000 13,000 20,000 26,000 14,000 11,000 12,000 21,000 27,000 15,000 22,000 28,000 16,000 Continued on next page

40 If line 11 (Taxable income) is – And you are – Your tax is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than 2025 Tax Table for Form 1 Filers – Continued Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than And you are – Your tax is – If line 11 (Taxable income) is – And you are – Your tax is – If line 11 (Taxable income) is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than 41,000 41,100 1,674 1,630 1,785 41,100 41,200 1,678 1,634 1,790 41,200 41,300 1,683 1,639 1,795 41,300 41,400 1,687 1,643 1,801 41,400 41,500 1,692 1,648 1,806 41,500 41,600 1,696 1,652 1,811 41,600 41,700 1,700 1,656 1,816 41,700 41,800 1,705 1,661 1,822 41,800 41,900 1,709 1,665 1,827 41,900 42,000 1,714 1,670 1,832 42,000 42,100 1,718 1,674 1,838 42,100 42,200 1,722 1,678 1,843 42,200 42,300 1,727 1,683 1,848 42,300 42,400 1,731 1,687 1,854 42,400 42,500 1,736 1,692 1,859 42,500 42,600 1,740 1,696 1,864 42,600 42,700 1,744 1,700 1,869 42,700 42,800 1,749 1,705 1,875 42,800 42,900 1,753 1,709 1,880 42,900 43,000 1,758 1,714 1,885 43,000 43,100 1,762 1,718 1,891 43,100 43,200 1,766 1,722 1,896 43,200 43,300 1,771 1,727 1,901 43,300 43,400 1,775 1,731 1,907 43,400 43,500 1,780 1,736 1,912 43,500 43,600 1,784 1,740 1,917 43,600 43,700 1,788 1,744 1,922 43,700 43,800 1,793 1,749 1,928 43,800 43,900 1,797 1,753 1,933 43,900 44,000 1,802 1,758 1,938 44,000 44,100 1,806 1,762 1,944 44,100 44,200 1,810 1,766 1,949 44,200 44,300 1,815 1,771 1,954 44,300 44,400 1,819 1,775 1,960 44,400 44,500 1,824 1,780 1,965 44,500 44,600 1,828 1,784 1,970 44,600 44,700 1,832 1,788 1,975 44,700 44,800 1,837 1,793 1,981 44,800 44,900 1,841 1,797 1,986 44,900 45,000 1,846 1,802 1,991 45,000 45,100 1,850 1,806 1,997 45,100 45,200 1,854 1,810 2,002 45,200 45,300 1,859 1,815 2,007 45,300 45,400 1,863 1,819 2,013 45,400 45,500 1,868 1,824 2,018 45,500 45,600 1,872 1,828 2,023 45,600 45,700 1,876 1,832 2,028 45,700 45,800 1,881 1,837 2,034 45,800 45,900 1,885 1,841 2,039 45,900 46,000 1,890 1,846 2,044 46,000 46,100 1,894 1,850 2,050 46,100 46,200 1,898 1,854 2,055 46,200 46,300 1,903 1,859 2,060 46,300 46,400 1,907 1,863 2,066 46,400 46,500 1,912 1,868 2,071 46,500 46,600 1,916 1,872 2,076 46,600 46,700 1,920 1,876 2,081 46,700 46,800 1,925 1,881 2,087 46,800 46,900 1,929 1,885 2,092 46,900 47,000 1,934 1,890 2,097 35,000 35,100 1,410 1,366 1,467 35,100 35,200 1,414 1,370 1,472 35,200 35,300 1,419 1,375 1,477 35,300 35,400 1,423 1,379 1,483 35,400 35,500 1,428 1,384 1,488 35,500 35,600 1,432 1,388 1,493 35,600 35,700 1,436 1,392 1,498 35,700 35,800 1,441 1,397 1,504 35,800 35,900 1,445 1,401 1,509 35,900 36,000 1,450 1,406 1,514 36,000 36,100 1,454 1,410 1,520 36,100 36,200 1,458 1,414 1,525 36,200 36,300 1,463 1,419 1,530 36,300 36,400 1,467 1,423 1,536 36,400 36,500 1,472 1,428 1,541 36,500 36,600 1,476 1,432 1,546 36,600 36,700 1,480 1,436 1,551 36,700 36,800 1,485 1,441 1,557 36,800 36,900 1,489 1,445 1,562 36,900 37,000 1,494 1,450 1,567 37,000 37,100 1,498 1,454 1,573 37,100 37,200 1,502 1,458 1,578 37,200 37,300 1,507 1,463 1,583 37,300 37,400 1,511 1,467 1,589 37,400 37,500 1,516 1,472 1,594 37,500 37,600 1,520 1,476 1,599 37,600 37,700 1,524 1,480 1,604 37,700 37,800 1,529 1,485 1,610 37,800 37,900 1,533 1,489 1,615 37,900 38,000 1,538 1,494 1,620 38,000 38,100 1,542 1,498 1,626 38,100 38,200 1,546 1,502 1,631 38,200 38,300 1,551 1,507 1,636 38,300 38,400 1,555 1,511 1,642 38,400 38,500 1,560 1,516 1,647 38,500 38,600 1,564 1,520 1,652 38,600 38,700 1,568 1,524 1,657 38,700 38,800 1,573 1,529 1,663 38,800 38,900 1,577 1,533 1,668 38,900 39,000 1,582 1,538 1,673 39,000 39,100 1,586 1,542 1,679 39,100 39,200 1,590 1,546 1,684 39,200 39,300 1,595 1,551 1,689 39,300 39,400 1,599 1,555 1,695 39,400 39,500 1,604 1,560 1,700 39,500 39,600 1,608 1,564 1,705 39,600 39,700 1,612 1,568 1,710 39,700 39,800 1,617 1,573 1,716 39,800 39,900 1,621 1,577 1,721 39,900 40,000 1,626 1,582 1,726 40,000 40,100 1,630 1,586 1,732 40,100 40,200 1,634 1,590 1,737 40,200 40,300 1,639 1,595 1,742 40,300 40,400 1,643 1,599 1,748 40,400 40,500 1,648 1,604 1,753 40,500 40,600 1,652 1,608 1,758 40,600 40,700 1,656 1,612 1,763 40,700 40,800 1,661 1,617 1,769 40,800 40,900 1,665 1,621 1,774 40,900 41,000 1,670 1,626 1,779 29,000 29,100 1,146 1,102 1,190 29,100 29,200 1,150 1,106 1,194 29,200 29,300 1,155 1,111 1,199 29,300 29,400 1,159 1,115 1,203 29,400 29,500 1,164 1,120 1,208 29,500 29,600 1,168 1,124 1,212 29,600 29,700 1,172 1,128 1,216 29,700 29,800 1,177 1,133 1,221 29,800 29,900 1,181 1,137 1,225 29,900 30,000 1,186 1,142 1,230 30,000 30,100 1,190 1,146 1,234 30,100 30,200 1,194 1,150 1,238 30,200 30,300 1,199 1,155 1,243 30,300 30,400 1,203 1,159 1,247 30,400 30,500 1,208 1,164 1,252 30,500 30,600 1,212 1,168 1,256 30,600 30,700 1,216 1,172 1,260 30,700 30,800 1,221 1,177 1,265 30,800 30,900 1,225 1,181 1,269 30,900 31,000 1,230 1,186 1,274 31,000 31,100 1,234 1,190 1,278 31,100 31,200 1,238 1,194 1,282 31,200 31,300 1,243 1,199 1,287 31,300 31,400 1,247 1,203 1,291 31,400 31,500 1,252 1,208 1,296 31,500 31,600 1,256 1,212 1,300 31,600 31,700 1,260 1,216 1,304 31,700 31,800 1,265 1,221 1,309 31,800 31,900 1,269 1,225 1,313 31,900 32,000 1,274 1,230 1,318 32,000 32,100 1,278 1,234 1,322 32,100 32,200 1,282 1,238 1,326 32,200 32,300 1,287 1,243 1,331 32,300 32,400 1,291 1,247 1,335 32,400 32,500 1,296 1,252 1,340 32,500 32,600 1,300 1,256 1,344 32,600 32,700 1,304 1,260 1,348 32,700 32,800 1,309 1,265 1,353 32,800 32,900 1,313 1,269 1,357 32,900 33,000 1,318 1,274 1,362 33,000 33,100 1,322 1,278 1,366 33,100 33,200 1,326 1,282 1,370 33,200 33,300 1,331 1,287 1,375 33,300 33,400 1,335 1,291 1,379 33,400 33,500 1,340 1,296 1,384 33,500 33,600 1,344 1,300 1,388 33,600 33,700 1,348 1,304 1,392 33,700 33,800 1,353 1,309 1,398 33,800 33,900 1,357 1,313 1,403 33,900 34,000 1,362 1,318 1,408 34,000 34,100 1,366 1,322 1,414 34,100 34,200 1,370 1,326 1,419 34,200 34,300 1,375 1,331 1,424 34,300 34,400 1,379 1,335 1,430 34,400 34,500 1,384 1,340 1,435 34,500 34,600 1,388 1,344 1,440 34,600 34,700 1,392 1,348 1,445 34,700 34,800 1,397 1,353 1,451 34,800 34,900 1,401 1,357 1,456 34,900 35,000 1,406 1,362 1,461 Continued on next page 35,000 41,000 36,000 42,000 37,000 43,000 31,000 38,000 44,000 32,000 29,000 30,000 39,000 45,000 33,000 40,000 46,000 34,000

41 2025 Tax Table for Form 1 Filers – Continued If line 11 (Taxable income) is – And you are – Your tax is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than And you are – Your tax is – If line 11 (Taxable income) is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than And you are – Your tax is – If line 11 (Taxable income) is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than 47,000 47,100 1,938 1,894 2,103 47,100 47,200 1,942 1,898 2,108 47,200 47,300 1,947 1,903 2,113 47,300 47,400 1,951 1,907 2,119 47,400 47,500 1,956 1,912 2,124 47,500 47,600 1,960 1,916 2,129 47,600 47,700 1,964 1,920 2,134 47,700 47,800 1,969 1,925 2,140 47,800 47,900 1,973 1,929 2,145 47,900 48,000 1,978 1,934 2,150 48,000 48,100 1,982 1,938 2,156 48,100 48,200 1,986 1,942 2,161 48,200 48,300 1,991 1,947 2,166 48,300 48,400 1,995 1,951 2,172 48,400 48,500 2,000 1,956 2,177 48,500 48,600 2,004 1,960 2,182 48,600 48,700 2,008 1,964 2,187 48,700 48,800 2,013 1,969 2,193 48,800 48,900 2,017 1,973 2,198 48,900 49,000 2,022 1,978 2,203 49,000 49,100 2,026 1,982 2,209 49,100 49,200 2,030 1,986 2,214 49,200 49,300 2,035 1,991 2,219 49,300 49,400 2,039 1,995 2,225 49,400 49,500 2,044 2,000 2,230 49,500 49,600 2,048 2,004 2,235 49,600 49,700 2,052 2,008 2,240 49,700 49,800 2,057 2,013 2,246 49,800 49,900 2,061 2,017 2,251 49,900 50,000 2,066 2,022 2,256 50,000 50,100 2,070 2,026 2,262 50,100 50,200 2,074 2,030 2,267 50,200 50,300 2,079 2,035 2,272 50,300 50,400 2,083 2,039 2,278 50,400 50,500 2,088 2,044 2,283 50,500 50,600 2,093 2,048 2,288 50,600 50,700 2,098 2,052 2,293 50,700 50,800 2,103 2,057 2,299 50,800 50,900 2,109 2,061 2,304 50,900 51,000 2,114 2,066 2,309 51,000 51,100 2,119 2,070 2,315 51,100 51,200 2,125 2,074 2,320 51,200 51,300 2,130 2,079 2,325 51,300 51,400 2,135 2,083 2,331 51,400 51,500 2,140 2,088 2,336 51,500 51,600 2,146 2,092 2,341 51,600 51,700 2,151 2,096 2,346 51,700 51,800 2,156 2,101 2,352 51,800 51,900 2,162 2,105 2,357 51,900 52,000 2,167 2,110 2,362 52,000 52,100 2,172 2,114 2,368 52,100 52,200 2,178 2,118 2,373 52,200 52,300 2,183 2,123 2,378 52,300 52,400 2,188 2,127 2,384 52,400 52,500 2,193 2,132 2,389 52,500 52,600 2,199 2,136 2,394 52,600 52,700 2,204 2,140 2,399 52,700 52,800 2,209 2,145 2,405 52,800 52,900 2,215 2,149 2,410 52,900 53,000 2,220 2,154 2,415 53,000 53,100 2,225 2,158 2,421 53,100 53,200 2,231 2,162 2,426 53,200 53,300 2,236 2,167 2,431 53,300 53,400 2,241 2,171 2,437 53,400 53,500 2,246 2,176 2,442 53,500 53,600 2,252 2,180 2,447 53,600 53,700 2,257 2,184 2,452 53,700 53,800 2,262 2,189 2,458 53,800 53,900 2,268 2,193 2,463 53,900 54,000 2,273 2,198 2,468 54,000 54,100 2,278 2,202 2,474 54,100 54,200 2,284 2,206 2,479 54,200 54,300 2,289 2,211 2,484 54,300 54,400 2,294 2,215 2,490 54,400 54,500 2,299 2,220 2,495 54,500 54,600 2,305 2,224 2,500 54,600 54,700 2,310 2,228 2,505 54,700 54,800 2,315 2,233 2,511 54,800 54,900 2,321 2,237 2,516 54,900 55,000 2,326 2,242 2,521 55,000 55,100 2,331 2,246 2,527 55,100 55,200 2,337 2,250 2,532 55,200 55,300 2,342 2,255 2,537 55,300 55,400 2,347 2,259 2,543 55,400 55,500 2,352 2,264 2,548 55,500 55,600 2,358 2,268 2,553 55,600 55,700 2,363 2,272 2,558 55,700 55,800 2,368 2,277 2,564 55,800 55,900 2,374 2,281 2,569 55,900 56,000 2,379 2,286 2,574 56,000 56,100 2,384 2,290 2,580 56,100 56,200 2,390 2,294 2,585 56,200 56,300 2,395 2,299 2,590 56,300 56,400 2,400 2,303 2,596 56,400 56,500 2,405 2,308 2,601 56,500 56,600 2,411 2,312 2,606 56,600 56,700 2,416 2,316 2,611 56,700 56,800 2,421 2,321 2,617 56,800 56,900 2,427 2,325 2,622 56,900 57,000 2,432 2,330 2,627 57,000 57,100 2,437 2,334 2,633 57,100 57,200 2,443 2,338 2,638 57,200 57,300 2,448 2,343 2,643 57,300 57,400 2,453 2,347 2,649 57,400 57,500 2,458 2,352 2,654 57,500 57,600 2,464 2,356 2,659 57,600 57,700 2,469 2,360 2,664 57,700 57,800 2,474 2,365 2,670 57,800 57,900 2,480 2,369 2,675 57,900 58,000 2,485 2,374 2,680 58,000 58,100 2,490 2,378 2,686 58,100 58,200 2,496 2,382 2,691 58,200 58,300 2,501 2,387 2,696 58,300 58,400 2,506 2,391 2,702 58,400 58,500 2,511 2,396 2,707 58,500 58,600 2,517 2,400 2,712 58,600 58,700 2,522 2,404 2,717 58,700 58,800 2,527 2,409 2,723 58,800 58,900 2,533 2,413 2,728 58,900 59,000 2,538 2,418 2,733 59,000 59,100 2,543 2,422 2,739 59,100 59,200 2,549 2,426 2,744 59,200 59,300 2,554 2,431 2,749 59,300 59,400 2,559 2,435 2,755 59,400 59,500 2,564 2,440 2,760 59,500 59,600 2,570 2,444 2,765 59,600 59,700 2,575 2,448 2,770 59,700 59,800 2,580 2,453 2,776 59,800 59,900 2,586 2,457 2,781 59,900 60,000 2,591 2,462 2,786 60,000 60,100 2,596 2,466 2,792 60,100 60,200 2,602 2,470 2,797 60,200 60,300 2,607 2,475 2,802 60,300 60,400 2,612 2,479 2,808 60,400 60,500 2,617 2,484 2,813 60,500 60,600 2,623 2,488 2,818 60,600 60,700 2,628 2,492 2,823 60,700 60,800 2,633 2,497 2,829 60,800 60,900 2,639 2,501 2,834 60,900 61,000 2,644 2,506 2,839 61,000 61,100 2,649 2,510 2,845 61,100 61,200 2,655 2,514 2,850 61,200 61,300 2,660 2,519 2,855 61,300 61,400 2,665 2,523 2,861 61,400 61,500 2,670 2,528 2,866 61,500 61,600 2,676 2,532 2,871 61,600 61,700 2,681 2,536 2,876 61,700 61,800 2,686 2,541 2,882 61,800 61,900 2,692 2,545 2,887 61,900 62,000 2,697 2,550 2,892 62,000 62,100 2,702 2,554 2,898 62,100 62,200 2,708 2,558 2,903 62,200 62,300 2,713 2,563 2,908 62,300 62,400 2,718 2,567 2,914 62,400 62,500 2,723 2,572 2,919 62,500 62,600 2,729 2,576 2,924 62,600 62,700 2,734 2,580 2,929 62,700 62,800 2,739 2,585 2,935 62,800 62,900 2,745 2,589 2,940 62,900 63,000 2,750 2,594 2,945 63,000 63,100 2,755 2,598 2,951 63,100 63,200 2,761 2,602 2,956 63,200 63,300 2,766 2,607 2,961 63,300 63,400 2,771 2,611 2,967 63,400 63,500 2,776 2,616 2,972 63,500 63,600 2,782 2,620 2,977 63,600 63,700 2,787 2,624 2,982 63,700 63,800 2,792 2,629 2,988 63,800 63,900 2,798 2,633 2,993 63,900 64,000 2,803 2,638 2,998 64,000 64,100 2,808 2,642 3,004 64,100 64,200 2,814 2,646 3,009 64,200 64,300 2,819 2,651 3,014 64,300 64,400 2,824 2,655 3,020 64,400 64,500 2,829 2,660 3,025 64,500 64,600 2,835 2,664 3,030 64,600 64,700 2,840 2,668 3,035 64,700 64,800 2,845 2,673 3,041 64,800 64,900 2,851 2,677 3,046 64,900 65,000 2,856 2,682 3,051 Continued on next page 53,000 59,000 54,000 60,000 55,000 61,000 49,000 56,000 62,000 50,000 47,000 48,000 57,000 63,000 51,000 58,000 64,000 52,000

42 If line 11 (Taxable income) is – And you are – Your tax is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than 2025 Tax Table for Form 1 Filers – Continued Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than And you are – Your tax is – If line 11 (Taxable income) is – And you are – Your tax is – If line 11 (Taxable income) is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than 65,000 65,100 2,861 2,686 3,057 65,100 65,200 2,867 2,690 3,062 65,200 65,300 2,872 2,695 3,067 65,300 65,400 2,877 2,699 3,073 65,400 65,500 2,882 2,704 3,078 65,500 65,600 2,888 2,708 3,083 65,600 65,700 2,893 2,712 3,088 65,700 65,800 2,898 2,717 3,094 65,800 65,900 2,904 2,721 3,099 65,900 66,000 2,909 2,726 3,104 66,000 66,100 2,914 2,730 3,110 66,100 66,200 2,920 2,734 3,115 66,200 66,300 2,925 2,739 3,120 66,300 66,400 2,930 2,743 3,126 66,400 66,500 2,935 2,748 3,131 66,500 66,600 2,941 2,752 3,136 66,600 66,700 2,946 2,756 3,141 66,700 66,800 2,951 2,761 3,147 66,800 66,900 2,957 2,765 3,152 66,900 67,000 2,962 2,770 3,157 67,000 67,100 2,967 2,774 3,163 67,100 67,200 2,973 2,778 3,168 67,200 67,300 2,978 2,783 3,173 67,300 67,400 2,983 2,788 3,179 67,400 67,500 2,988 2,793 3,184 67,500 67,600 2,994 2,798 3,189 67,600 67,700 2,999 2,804 3,194 67,700 67,800 3,004 2,809 3,200 67,800 67,900 3,010 2,814 3,205 67,900 68,000 3,015 2,819 3,210 68,000 68,100 3,020 2,825 3,216 68,100 68,200 3,026 2,830 3,221 68,200 68,300 3,031 2,835 3,226 68,300 68,400 3,036 2,841 3,232 68,400 68,500 3,041 2,846 3,237 68,500 68,600 3,047 2,851 3,242 68,600 68,700 3,052 2,857 3,247 68,700 68,800 3,057 2,862 3,253 68,800 68,900 3,063 2,867 3,258 68,900 69,000 3,068 2,872 3,263 69,000 69,100 3,073 2,878 3,269 69,100 69,200 3,079 2,883 3,274 69,200 69,300 3,084 2,888 3,279 69,300 69,400 3,089 2,894 3,285 69,400 69,500 3,094 2,899 3,290 69,500 69,600 3,100 2,904 3,295 69,600 69,700 3,105 2,910 3,300 69,700 69,800 3,110 2,915 3,306 69,800 69,900 3,116 2,920 3,311 69,900 70,000 3,121 2,925 3,316 70,000 70,100 3,126 2,931 3,322 70,100 70,200 3,132 2,936 3,327 70,200 70,300 3,137 2,941 3,332 70,300 70,400 3,142 2,947 3,338 70,400 70,500 3,147 2,952 3,343 70,500 70,600 3,153 2,957 3,348 70,600 70,700 3,158 2,963 3,353 70,700 70,800 3,163 2,968 3,359 70,800 70,900 3,169 2,973 3,364 70,900 71,000 3,174 2,978 3,369 71,000 71,100 3,179 2,984 3,375 71,100 71,200 3,185 2,989 3,380 71,200 71,300 3,190 2,994 3,385 71,300 71,400 3,195 3,000 3,391 71,400 71,500 3,200 3,005 3,396 71,500 71,600 3,206 3,010 3,401 71,600 71,700 3,211 3,016 3,406 71,700 71,800 3,216 3,021 3,412 71,800 71,900 3,222 3,026 3,417 71,900 72,000 3,227 3,031 3,422 72,000 72,100 3,232 3,037 3,428 72,100 72,200 3,238 3,042 3,433 72,200 72,300 3,243 3,047 3,438 72,300 72,400 3,248 3,053 3,444 72,400 72,500 3,253 3,058 3,449 72,500 72,600 3,259 3,063 3,454 72,600 72,700 3,264 3,069 3,459 72,700 72,800 3,269 3,074 3,465 72,800 72,900 3,275 3,079 3,470 72,900 73,000 3,280 3,084 3,475 73,000 73,100 3,285 3,090 3,481 73,100 73,200 3,291 3,095 3,486 73,200 73,300 3,296 3,100 3,491 73,300 73,400 3,301 3,106 3,497 73,400 73,500 3,306 3,111 3,502 73,500 73,600 3,312 3,116 3,507 73,600 73,700 3,317 3,122 3,512 73,700 73,800 3,322 3,127 3,518 73,800 73,900 3,328 3,132 3,523 73,900 74,000 3,333 3,137 3,528 74,000 74,100 3,338 3,143 3,534 74,100 74,200 3,344 3,148 3,539 74,200 74,300 3,349 3,153 3,544 74,300 74,400 3,354 3,159 3,550 74,400 74,500 3,359 3,164 3,555 74,500 74,600 3,365 3,169 3,560 74,600 74,700 3,370 3,175 3,565 74,700 74,800 3,375 3,180 3,571 74,800 74,900 3,381 3,185 3,576 74,900 75,000 3,386 3,190 3,581 75,000 75,100 3,391 3,196 3,587 75,100 75,200 3,397 3,201 3,592 75,200 75,300 3,402 3,206 3,597 75,300 75,400 3,407 3,212 3,603 75,400 75,500 3,412 3,217 3,608 75,500 75,600 3,418 3,222 3,613 75,600 75,700 3,423 3,228 3,618 75,700 75,800 3,428 3,233 3,624 75,800 75,900 3,434 3,238 3,629 75,900 76,000 3,439 3,243 3,634 76,000 76,100 3,444 3,249 3,640 76,100 76,200 3,450 3,254 3,645 76,200 76,300 3,455 3,259 3,650 76,300 76,400 3,460 3,265 3,656 76,400 76,500 3,465 3,270 3,661 76,500 76,600 3,471 3,275 3,666 76,600 76,700 3,476 3,281 3,671 76,700 76,800 3,481 3,286 3,677 76,800 76,900 3,487 3,291 3,682 76,900 77,000 3,492 3,296 3,687 77,000 77,100 3,497 3,302 3,693 77,100 77,200 3,503 3,307 3,698 77,200 77,300 3,508 3,312 3,703 77,300 77,400 3,513 3,318 3,709 77,400 77,500 3,518 3,323 3,714 77,500 77,600 3,524 3,328 3,719 77,600 77,700 3,529 3,334 3,724 77,700 77,800 3,534 3,339 3,730 77,800 77,900 3,540 3,344 3,735 77,900 78,000 3,545 3,349 3,740 78,000 78,100 3,550 3,355 3,746 78,100 78,200 3,556 3,360 3,751 78,200 78,300 3,561 3,365 3,756 78,300 78,400 3,566 3,371 3,762 78,400 78,500 3,571 3,376 3,767 78,500 78,600 3,577 3,381 3,772 78,600 78,700 3,582 3,387 3,777 78,700 78,800 3,587 3,392 3,783 78,800 78,900 3,593 3,397 3,788 78,900 79,000 3,598 3,402 3,793 79,000 79,100 3,603 3,408 3,799 79,100 79,200 3,609 3,413 3,804 79,200 79,300 3,614 3,418 3,809 79,300 79,400 3,619 3,424 3,815 79,400 79,500 3,624 3,429 3,820 79,500 79,600 3,630 3,434 3,825 79,600 79,700 3,635 3,440 3,830 79,700 79,800 3,640 3,445 3,836 79,800 79,900 3,646 3,450 3,841 79,900 80,000 3,651 3,455 3,846 80,000 80,100 3,656 3,461 3,852 80,100 80,200 3,662 3,466 3,857 80,200 80,300 3,667 3,471 3,862 80,300 80,400 3,672 3,477 3,868 80,400 80,500 3,677 3,482 3,873 80,500 80,600 3,683 3,487 3,878 80,600 80,700 3,688 3,493 3,883 80,700 80,800 3,693 3,498 3,889 80,800 80,900 3,699 3,503 3,894 80,900 81,000 3,704 3,508 3,899 81,000 81,100 3,709 3,514 3,905 81,100 81,200 3,715 3,519 3,910 81,200 81,300 3,720 3,524 3,915 81,300 81,400 3,725 3,530 3,921 81,400 81,500 3,730 3,535 3,926 81,500 81,600 3,736 3,540 3,931 81,600 81,700 3,741 3,546 3,936 81,700 81,800 3,746 3,551 3,942 81,800 81,900 3,752 3,556 3,947 81,900 82,000 3,757 3,561 3,952 82,000 82,100 3,762 3,567 3,958 82,100 82,200 3,768 3,572 3,963 82,200 82,300 3,773 3,577 3,968 82,300 82,400 3,778 3,583 3,974 82,400 82,500 3,783 3,588 3,979 82,500 82,600 3,789 3,593 3,984 82,600 82,700 3,794 3,599 3,989 82,700 82,800 3,799 3,604 3,995 82,800 82,900 3,805 3,609 4,000 82,900 83,000 3,810 3,614 4,005 Continued on next page 71,000 77,000 72,000 78,000 73,000 79,000 67,000 74,000 80,000 68,000 65,000 66,000 75,000 81,000 69,000 76,000 82,000 70,000

43 2025 Tax Table for Form 1 Filers – Continued If line 11 (Taxable income) is – And you are – Your tax is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than And you are – Your tax is – If line 11 (Taxable income) is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than And you are – Your tax is – If line 11 (Taxable income) is – Single or Head of a household Married filing jointly Married filing sepa- rately At least But less than 83,000 83,100 3,815 3,620 4,011 83,100 83,200 3,821 3,625 4,016 83,200 83,300 3,826 3,630 4,021 83,300 83,400 3,831 3,636 4,027 83,400 83,500 3,836 3,641 4,032 83,500 83,600 3,842 3,646 4,037 83,600 83,700 3,847 3,652 4,042 83,700 83,800 3,852 3,657 4,048 83,800 83,900 3,858 3,662 4,053 83,900 84,000 3,863 3,667 4,058 84,000 84,100 3,868 3,673 4,064 84,100 84,200 3,874 3,678 4,069 84,200 84,300 3,879 3,683 4,074 84,300 84,400 3,884 3,689 4,080 84,400 84,500 3,889 3,694 4,085 84,500 84,600 3,895 3,699 4,090 84,600 84,700 3,900 3,705 4,095 84,700 84,800 3,905 3,710 4,101 84,800 84,900 3,911 3,715 4,106 84,900 85,000 3,916 3,720 4,111 85,000 85,100 3,921 3,726 4,117 85,100 85,200 3,927 3,731 4,122 85,200 85,300 3,932 3,736 4,127 85,300 85,400 3,937 3,742 4,133 85,400 85,500 3,942 3,747 4,138 85,500 85,600 3,948 3,752 4,143 85,600 85,700 3,953 3,758 4,148 85,700 85,800 3,958 3,763 4,154 85,800 85,900 3,964 3,768 4,159 85,900 86,000 3,969 3,773 4,164 86,000 86,100 3,974 3,779 4,170 86,100 86,200 3,980 3,784 4,175 86,200 86,300 3,985 3,789 4,180 86,300 86,400 3,990 3,795 4,186 86,400 86,500 3,995 3,800 4,191 86,500 86,600 4,001 3,805 4,196 86,600 86,700 4,006 3,811 4,201 86,700 86,800 4,011 3,816 4,207 86,800 86,900 4,017 3,821 4,212 86,900 87,000 4,022 3,826 4,217 87,000 87,100 4,027 3,832 4,223 87,100 87,200 4,033 3,837 4,228 87,200 87,300 4,038 3,842 4,233 87,300 87,400 4,043 3,848 4,239 87,400 87,500 4,048 3,853 4,244 87,500 87,600 4,054 3,858 4,249 87,600 87,700 4,059 3,864 4,254 87,700 87,800 4,064 3,869 4,260 87,800 87,900 4,070 3,874 4,265 87,900 88,000 4,075 3,879 4,270 88,000 88,100 4,080 3,885 4,276 88,100 88,200 4,086 3,890 4,281 88,200 88,300 4,091 3,895 4,286 88,300 88,400 4,096 3,901 4,292 88,400 88,500 4,101 3,906 4,297 88,500 88,600 4,107 3,911 4,302 88,600 88,700 4,112 3,917 4,307 88,700 88,800 4,117 3,922 4,313 88,800 88,900 4,123 3,927 4,318 88,900 89,000 4,128 3,932 4,323 95,000 95,100 4,451 4,256 4,647 95,100 95,200 4,457 4,261 4,652 95,200 95,300 4,462 4,266 4,657 95,300 95,400 4,467 4,272 4,663 95,400 95,500 4,472 4,277 4,668 95,500 95,600 4,478 4,282 4,673 95,600 95,700 4,483 4,288 4,678 95,700 95,800 4,488 4,293 4,684 95,800 95,900 4,494 4,298 4,689 95,900 96,000 4,499 4,303 4,694 96,000 96,100 4,504 4,309 4,700 96,100 96,200 4,510 4,314 4,705 96,200 96,300 4,515 4,319 4,710 96,300 96,400 4,520 4,325 4,716 96,400 96,500 4,525 4,330 4,721 96,500 96,600 4,531 4,335 4,726 96,600 96,700 4,536 4,341 4,731 96,700 96,800 4,541 4,346 4,737 96,800 96,900 4,547 4,351 4,742 96,900 97,000 4,552 4,356 4,747 97,000 97,100 4,557 4,362 4,753 97,100 97,200 4,563 4,367 4,758 97,200 97,300 4,568 4,372 4,763 97,300 97,400 4,573 4,378 4,769 97,400 97,500 4,578 4,383 4,774 97,500 97,600 4,584 4,388 4,779 97,600 97,700 4,589 4,394 4,784 97,700 97,800 4,594 4,399 4,790 97,800 97,900 4,600 4,404 4,795 97,900 98,000 4,605 4,409 4,800 98,000 98,100 4,610 4,415 4,806 98,100 98,200 4,616 4,420 4,811 98,200 98,300 4,621 4,425 4,816 98,300 98,400 4,626 4,431 4,822 98,400 98,500 4,631 4,436 4,827 98,500 98,600 4,637 4,441 4,832 98,600 98,700 4,642 4,447 4,837 98,700 98,800 4,647 4,452 4,843 98,800 98,900 4,653 4,457 4,848 98,900 99,000 4,658 4,462 4,853 99,000 99,100 4,663 4,468 4,859 99,100 99,200 4,669 4,473 4,864 99,200 99,300 4,674 4,478 4,869 99,300 99,400 4,679 4,484 4,875 99,400 99,500 4,684 4,489 4,880 99,500 99,600 4,690 4,494 4,885 99,600 99,700 4,695 4,500 4,890 99,700 99,800 4,700 4,505 4,896 99,800 99,900 4,706 4,510 4,901 99,900 100,000 4,711 4,515 4,906 89,000 89,100 4,133 3,938 4,329 89,100 89,200 4,139 3,943 4,334 89,200 89,300 4,144 3,948 4,339 89,300 89,400 4,149 3,954 4,345 89,400 89,500 4,154 3,959 4,350 89,500 89,600 4,160 3,964 4,355 89,600 89,700 4,165 3,970 4,360 89,700 89,800 4,170 3,975 4,366 89,800 89,900 4,176 3,980 4,371 89,900 90,000 4,181 3,985 4,376 90,000 90,100 4,186 3,991 4,382 90,100 90,200 4,192 3,996 4,387 90,200 90,300 4,197 4,001 4,392 90,300 90,400 4,202 4,007 4,398 90,400 90,500 4,207 4,012 4,403 90,500 90,600 4,213 4,017 4,408 90,600 90,700 4,218 4,023 4,413 90,700 90,800 4,223 4,028 4,419 90,800 90,900 4,229 4,033 4,424 90,900 91,000 4,234 4,038 4,429 91,000 91,100 4,239 4,044 4,435 91,100 91,200 4,245 4,049 4,440 91,200 91,300 4,250 4,054 4,445 91,300 91,400 4,255 4,060 4,451 91,400 91,500 4,260 4,065 4,456 91,500 91,600 4,266 4,070 4,461 91,600 91,700 4,271 4,076 4,466 91,700 91,800 4,276 4,081 4,472 91,800 91,900 4,282 4,086 4,477 91,900 92,000 4,287 4,091 4,482 92,000 92,100 4,292 4,097 4,488 92,100 92,200 4,298 4,102 4,493 92,200 92,300 4,303 4,107 4,498 92,300 92,400 4,308 4,113 4,504 92,400 92,500 4,313 4,118 4,509 92,500 92,600 4,319 4,123 4,514 92,600 92,700 4,324 4,129 4,519 92,700 92,800 4,329 4,134 4,525 92,800 92,900 4,335 4,139 4,530 92,900 93,000 4,340 4,144 4,535 93,000 93,100 4,345 4,150 4,541 93,100 93,200 4,351 4,155 4,546 93,200 93,300 4,356 4,160 4,551 93,300 93,400 4,361 4,166 4,557 93,400 93,500 4,366 4,171 4,562 93,500 93,600 4,372 4,176 4,567 93,600 93,700 4,377 4,182 4,572 93,700 93,800 4,382 4,187 4,578 93,800 93,900 4,388 4,192 4,583 93,900 94,000 4,393 4,197 4,588 94,000 94,100 4,398 4,203 4,594 94,100 94,200 4,404 4,208 4,599 94,200 94,300 4,409 4,213 4,604 94,300 94,400 4,414 4,219 4,610 94,400 94,500 4,419 4,224 4,615 94,500 94,600 4,425 4,229 4,620 94,600 94,700 4,430 4,235 4,625 94,700 94,800 4,435 4,240 4,631 94,800 94,900 4,441 4,245 4,636 94,900 95,000 4,446 4,250 4,641 $100,000 or over – use the Tax Computation Worksheet on page 44 89,000 95,000 90,000 96,000 91,000 97,000 85,000 92,000 98,000 86,000 83,000 84,000 93,000 99,000 87,000 94,000 88,000

44 2025 Tax Computation Worksheet – Line 12 Caution Use the Tax Computation Worksheet to figure your tax if your taxable income is $100,000 or more. Section A – Use if your filing status is Single or Head of household. Complete the row below that applies to you. Taxable income. If line 11 is – (a) Fill in the amount from line 11 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount (e) Subtract (d) from (c). Fill in the result here and on Form 1, line 12 At least $100,000 but less than $323,290 $323,290 or over $ $ x 7.65% (.0765) $ x 5.3% (.053) $ $8,183.76 $ 586.44 $ $ Section B – Use if your filing status is Married filing jointly. Complete the row below that applies to you. Taxable income. If line 11 is – (a) Fill in the amount from line 11 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount (e) Subtract (d) from (c). Fill in the result here and on Form 1, line 12 At least $100,000 but less than $431,060 $431,060 or over $ $ x 7.65% (.0765) $ x 5.3% (.053) $ $10,911.83 $ 781.92 $ $ $215,530 or over $ x 7.65% (.0765) $ $5,455.92 $ Section C – Use if your filing status is Married filing separately. Complete the row below that applies to you. Taxable income. If line 11 is – (a) Fill in the amount from line 11 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount (e) Subtract (d) from (c). Fill in the result here and on Form 1, line 12 At least $100,000 but less than $215,530 $ x 5.3% (.053) $ $ 390.96 $

45 SECTION I – School Districts Operating High Schools Note If you can’t identify your school district, contact your municipal clerk or local school for help. Wisconsin School District Number School District No. School District No. School District No. School District No. School District No. School District No. Appearing below is an alphabetical listing of Wisconsin school districts. Refer to this listing and find the number of the district in which you lived on December 31, 2025. Fill in this number in the name and address area of your return. Failure to include your school district number may delay the processing of your return and any refund due. The listing is divided into two sections. SECTION I lists all districts which operate high schools. SECTION II lists those districts which operate schools having only elementary grades. Your school district will generally be the name of the municipality where the public high school is located which any children at your home would be entitled to attend. However, if such high school is a “union high school,” refer to SECTION II and find the number of your elementary district. The listing has the names of the school districts only to help you find your district number. Don’t write in the name of your school district or the name of any specific school. Fill in only your school district’s number on the school district line in the name and address area of your return. For example: 1. If you lived in the city of Milwaukee, you will enter the number 3619 on the school district line. 2. If you lived in the city of Hartford, you would refer to SECTION II and find the number 2443, which is the number for Jt. No. 1 Hartford elementary district. The following are other factors to be considered in determining your school district number: 1. If you lived in one school district but worked in another, fill in the district number where you lived. 2. If you were temporarily living away from your permanent home, fill in the district number of your permanent home. SECTION II – School Districts Operating Only Elementary Schools *This is a “Union High School” district. Refer to Section II of this listing and determine the number of your elementary school district. GLENDALE-

RIVER HILLS ............2184 HARTFORD, JT #1 ........2443 HARTLAND-

LAKESIDE, JT #3 .....2460 HERMAN-NEOSHO-

RUBICON .................2525 HOLY HILL AREA ..........2570 MINOCQUA, JT #1 ........3640 NORTH CAPE ...............4690 NORTH LAKE ................3514 NORTH LAKELAND ......0616 NORWAY, JT #7 ............4011 PARIS, JT #1 .................4235 RANDALL, JT #1 ...........4627 RAYMOND, #14 .............4686 UNION GROVE, JT #1 ..5859 WALWORTH, JT #1 .......6022 WASHINGTON-

CALDWELL ...............6104 WATERFORD, JT #1 .....6113 WHEATLAND, JT #1 .....6412 WOODRUFF, JT #1 .......6720 YORKVILLE, JT #2 ........6748 LAC DU FLAMBEAU #1 .1848 LAKE COUNTRY ...........3862 LAKE GENEVA, JT #1 ...2885 LINN, JT #4 ...................3087 LINN, JT #6 ...................3094 MAPLE DALE-

INDIAN HILL .............1897 MERTON COMMUNITY .3528 BRIGHTON, #1 ..............0657 BRISTOL, #1 .................0665 DOVER, #1 ....................1449 ERIN ..............................1687 FONTANA, JT #8 ...........1870 FOX POINT, JT #2 .........1890 GENEVA, JT #4 .............2044 GENOA CITY, JT #2 ......2051 RICHMOND ...................3122 SALEM ..........................5068 SHARON, JT #11 ...........5258 SILVER LAKE, JT #1 .....5369 STONE BANK ...............3542 SWALLOW ....................3510 TREVOR-WILMOT ........5780 TWIN LAKES, #4 ...........5817 STANLEY-BOYD ........... 5593 STEVENS POINT .......... 5607 STOCKBRIDGE ............ 5614 STOUGHTON ................ 5621 STRATFORD ................. 5628 STURGEON BAY .......... 5642 SUN PRAIRIE ............... 5656 SUPERIOR .................... 5663 SURING ........................ 5670 THORP .......................... 5726 THREE LAKES .............. 5733 TIGERTON .................... 5740 TOMAH ......................... 5747 TOMAHAWK ................. 5754 TOMORROW RIVER .... 0126 TRI-COUNTY ................ 4375 TURTLE LAKE .............. 5810 TWO RIVERS ................ 5824 UNION GROVE UHS .... * UNITY ............................ 0238 VALDERS ...................... 5866 VERONA ....................... 5901 VIROQUA ...................... 5985 WABENO ...................... 5992 WASHBURN .................. 6027 WASHINGTON .............. 6069 WATERFORD UHS ....... * WATERLOO ...................6118 WATERTOWN ............... 6125 WAUKESHA .................. 6174 WAUNAKEE .................. 6181 WAUPACA ..................... 6195 WAUPUN ...................... 6216 WAUSAU ....................... 6223 WAUSAUKEE ................ 6230 WAUTOMA .................... 6237 WAUWATOSA ............... 6244 WAUZEKA-STEUBEN ... 6251 WEBSTER ..................... 6293 WEST ALLIS -

WEST MILWAUKEE . 6300 WEST BEND ................. 6307 WEST SALEM ............... 6370 WESTBY ....................... 6321 WEST DE PERE ........... 6328 WESTFIELD .................. 6335 WESTON ....................... 6354 WEYAUWEGA-

FREMONT ................ 6384 WHITEFISH BAY ........... 6419 WHITEHALL .................. 6426 WHITE LAKE ................. 6440 WHITEWATER .............. 6461 WHITNALL .................... 6470 WILD ROSE .................. 6475 WILLIAMS BAY ............. 6482 WILMOT UHS ............... * WINNECONNE ............. 6608 WINTER ........................ 6615 WISCONSIN DELLS ..... 6678 WISCONSIN HEIGHTS .0469 WISCONSIN RAPIDS ... 6685 WITTENBERG-

BIRNAMWOOD ........ 6692 WONEWOC-UNION

CENTER ................... 6713 WRIGHTSTOWN ........... 6734 PEPIN ........................... 4270 PESHTIGO .................... 4305 PEWAUKEE .................. 4312 PHELPS ........................ 4330 PHILLIPS ...................... 4347 PITTSVILLE .................. 4368 PLATTEVILLE ............... 4389 PLUM CITY ................... 4459 PLYMOUTH ................... 4473 PORTAGE ..................... 4501 PORT EDWARDS ......... 4508 PORT WASHINGTON-

SAUKVILLE .............. 4515 POTOSI ......................... 4529 POYNETTE ................... 4536 PRAIRIE DU CHIEN ...... 4543 PRAIRIE FARM ............. 4557 PRENTICE .................... 4571 PRESCOTT ................... 4578 PRINCETON ................. 4606 PULASKI ....................... 4613 RACINE ......................... 4620 RANDOLPH .................. 4634 RANDOM LAKE ............ 4641 REEDSBURG ................ 4753 REEDSVILLE ................ 4760 RHINELANDER ............. 4781 RIB LAKE ...................... 4795 RICE LAKE .................... 4802 RICHLAND .................... 4851 RIO ................................ 4865 RIPON AREA ................. 4872 RIVERDALE .................. 3850 RIVER FALLS ................ 4893 RIVER RIDGE ............... 4904 RIVER VALLEY ............. 5523 ROSENDALE-

BRANDON ................ 4956 ROSHOLT ..................... 4963 ROYALL ........................ 1673 SAINT CROIX

CENTRAL ................. 2422 SAINT CROIX FALLS .... 5019 SAINT FRANCIS ........... 5026 SAUK PRAIRIE ............. 5100 SENECA ........................ 5124 SEVASTOPOL ............... 5130 SEYMOUR .................... 5138 SHAWANO .................... 5264 SHEBOYGAN ................ 5271 SHEBOYGAN FALLS .... 5278 SHELL LAKE ................. 5306 SHIOCTON ................... 5348 SHOREWOOD .............. 5355 SHULLSBURG .............. 5362 SIREN ........................... 5376 SLINGER ....................... 5390 SOLON SPRINGS ......... 5397 SOMERSET .................. 5432 SOUTH MILWAUKEE .... 5439 SOUTH SHORE ............ 4522 SOUTHERN DOOR CO .5457 SOUTHWESTERN

WISCONSIN ............. 2485 SPARTA ......................... 5460 SPENCER ..................... 5467 SPOONER .................... 5474 SPRING VALLEY .......... 5586 MAYVILLE ..................... 3367 MCFARLAND ................ 3381 MEDFORD .................... 3409 MELLEN ........................ 3427 MELROSE-MINDORO .. 3428 MENASHA ..................... 3430 MENOMINEE INDIAN ... 3434 MENOMONEE FALLS ... 3437 MENOMONIE ................ 3444 MEQUON-

THIENSVILLE ........... 3479 MERCER ....................... 3484 MERRILL ....................... 3500 MIDDLETON-CROSS

PLAINS ..................... 3549 MILTON ......................... 3612 MILWAUKEE ................. 3619 MINERAL POINT ........... 3633 MISHICOT ..................... 3661 MONDOVI ..................... 3668 MONONA GROVE ........ 3675 MONROE ...................... 3682 MONTELLO ................... 3689 MONTICELLO ............... 3696 MOSINEE ...................... 3787 MOUNT HOREB ............ 3794 MUKWONAGO .............. 3822 MUSKEGO-NORWAY ... 3857 NECEDAH ..................... 3871 NEENAH ....................... 3892 NEILLSVILLE ................ 3899 NEKOOSA ..................... 3906 NEW AUBURN .............. 3920 NEW BERLIN ................ 3925 NEW GLARUS .............. 3934 NEW HOLSTEIN ........... 3941 NEW LISBON ................ 3948 NEW LONDON .............. 3955 NEW RICHMOND ......... 3962 NIAGARA ...................... 3969 NICOLET UHS .............. * NORRIS ........................ 3976 NORTH CRAWFORD .... 2016 NORTH FOND DU LAC .3983 NORTHERN OZAUKEE .1945 NORTHLAND PINES .... 1526 NORTHWOOD .............. 3654 NORWALK-ONTARIO-

WILTON .................... 3990 OAK CREEK-

FRANKLIN ................ 4018 OAKFIELD ..................... 4025 OCONOMOWOC .......... 4060 OCONTO ....................... 4067 OCONTO FALLS ........... 4074 OMRO ........................... 4088 ONALASKA ................... 4095 OOSTBURG .................. 4137 OREGON ...................... 4144 OSCEOLA ..................... 4165 OSHKOSH .................... 4179 OSSEO-FAIRCHILD ...... 4186 OWEN-WITHEE ............ 4207 PALMYRA-EAGLE ........ 4221 PARDEEVILLE .............. 4228 PARKVIEW .................... 4151 PECATONICA ................ 0490 GREENDALE ................ 2296 GREENFIELD ............... 2303 GREEN LAKE ............... 2310 GREENWOOD .............. 2394 GRESHAM .................... 2415 HAMILTON .................... 2420 HARTFORD UHS .......... * HAYWARD .................... 2478 HIGHLAND .................... 2527 HILBERT ....................... 2534 HILLSBORO .................. 2541 HOLMEN ....................... 2562 HORICON ..................... 2576 HORTONVILLE AREA ... 2583 HOWARD-SUAMICO .... 2604 HOWARDS GROVE ...... 2605 HUDSON ........................2611 HURLEY ........................ 2618 HUSTISFORD ............... 2625 INDEPENDENCE .......... 2632 IOLA-SCANDINAVIA ..... 2639 IOWA-GRANT ............... 2646 ITHACA ......................... 2660 JANESVILLE ................. 2695 JEFFERSON ................. 2702 JOHNSON CREEK ....... 2730 JUDA ............................. 2737 KAUKAUNA ................... 2758 KENOSHA ..................... 2793 KETTLE MORAINE ....... 1376 KEWASKUM .................. 2800 KEWAUNEE .................. 2814 KICKAPOO .................... 5960 KIEL ............................... 2828 KIMBERLY .................... 2835 KOHLER ....................... 2842 LA CROSSE .................. 2849 LADYSMITH .................. 2856 LA FARGE ..................... 2863 LAKE GENEVA-

GENOA CITY UHS ... * LAKE HOLCOMBE ........ 2891 LAKELAND UHS ........... * LAKE MILLS .................. 2898 LANCASTER ................. 2912 LAONA .......................... 2940 LENA ............................. 2961 LITTLE CHUTE ............. 3129 LODI .............................. 3150 LOMIRA ......................... 3171 LOYAL ........................... 3206 LUCK ............................. 3213 LUXEMBURG-CASCO .. 3220 MADISON ...................... 3269 MANAWA ....................... 3276 MANITOWOC ................ 3290 MAPLE .......................... 3297 MARATHON CITY ......... 3304 MARINETTE ...................3311 MARION ........................ 3318 MARKESAN .................. 3325 MARSHALL ................... 3332 MARSHFIELD ............... 3339 MAUSTON .................... 3360 CLEAR LAKE .................1127 CLINTON ........................1134 CLINTONVILLE ..............1141 COCHRANE-

FOUNTAIN CITY .......1155 COLBY ...........................1162 COLEMAN ......................1169 COLFAX .........................1176 COLUMBUS ...................1183 CORNELL ..................... 1204 CRANDON .................... 1218 CRIVITZ ........................ 1232 CUBA CITY ................... 1246 CUDAHY ....................... 1253 CUMBERLAND ............. 1260 D C EVEREST .............. 4970 DARLINGTON ............... 1295 DEERFIELD .................. 1309 DE FOREST .................. 1316 DELAVAN-DARIEN ....... 1380 DENMARK .................... 1407 DE PERE ....................... 1414 DE SOTO ...................... 1421 DODGELAND ................ 2744 DODGEVILLE ............... 1428 DRUMMOND ................. 1491 DURAND -

ARKANSAW ............. 1499 EAST TROY .................. 1540 EAU CLAIRE ................. 1554 EDGAR ......................... 1561 EDGERTON .................. 1568 ELCHO .......................... 1582 ELEVA-STRUM ............. 1600 ELKHART LAKE-

GLENBEULAH ......... 1631 ELKHORN ..................... 1638 ELK MOUND ................. 1645 ELLSWORTH ................ 1659 ELMBROOK .................. 0714 ELMWOOD ................... 1666 EVANSVILLE ................. 1694 FALL CREEK ................. 1729 FALL RIVER .................. 1736 FENNIMORE ................. 1813 FLAMBEAU ................... 5757 FLORENCE CO ............ 1855 FOND DU LAC .............. 1862 FORT ATKINSON .......... 1883 FRANKLIN ..................... 1900 FREDERIC .................... 1939 FREEDOM .................... 1953 GALESVILLE-ETTRICK-

TREMPEALEAU ....... 2009 GERMANTOWN ............ 2058 GIBRALTAR ...................2114 GILLETT ........................ 2128 GILMAN ........................ 2135 GILMANTON ................. 2142 GLENWOOD CITY ........ 2198 GOODMAN-

ARMSTRONG .......... 2212 GRAFTON ..................... 2217 GRANTON .................... 2226 GRANTSBURG ............. 2233 GREEN BAY .................. 2289 ABBOTSFORD .............. 0007 ADAMS-FRIENDSHIP ... 0014 ALBANY ........................ 0063 ALGOMA ....................... 0070 ALMA ............................. 0084 ALMA CENTER ............. 0091 ALMOND-

BANCROFT .............. 0105 ALTOONA .......................0112 AMERY ...........................0119 ANTIGO ........................ 0140 APPLETON ................... 0147 ARCADIA ...................... 0154 ARGYLE ........................ 0161 ARROWHEAD UHS ...... * ASHLAND ..................... 0170 ASHWAUBENON .......... 0182 ATHENS ........................ 0196 AUBURNDALE .............. 0203 AUGUSTA ..................... 0217 BALDWIN-WOODVILLE .0231 BANGOR ....................... 0245 BARABOO ..................... 0280 BARNEVELD ................. 0287 BARRON ....................... 0308 BAYFIELD ..................... 0315 BEAVER DAM ............... 0336 BEECHER-DUNBAR-

PEMBINE ................. 4263 BELLEVILLE ................. 0350 BELMONT ..................... 0364 BELOIT .......................... 0413 BELOIT TURNER .......... 0422 BENTON ....................... 0427 BERLIN ......................... 0434 BIG FOOT UHS ............. * BIRCHWOOD ................ 0441 BLACK HAWK ............... 2240 BLACK RIVER FALLS ... 0476 BLAIR-TAYLOR ............. 0485 BLOOMER .................... 0497 BONDUEL ..................... 0602 BOSCOBEL AREA ........ 0609 BOWLER ....................... 0623 BOYCEVILLE ................ 0637 BRILLION ...................... 0658 BRODHEAD .................. 0700 BROWN DEER .............. 0721 BRUCE .......................... 0735 BURLINGTON ............... 0777 BUTTERNUT ................. 0840 CADOTT ........................ 0870 CAMBRIA-FRIESLAND .0882 CAMBRIDGE ................. 0896 CAMERON .................... 0903 CAMPBELLSPORT ....... 0910 CASHTON ..................... 0980 CASSVILLE ................... 0994 CEDARBURG ............... 1015 CEDAR GROVE-

BELGIUM ................. 1029 CENTRAL/WESTOSHA . * CHEQUAMEGON ......... 1071 CHETEK-

WEYERHAEUSER ... 1080 CHILTON ....................... 1085 CHIPPEWA FALLS ........ 1092 CLAYTON .......................1120

46 Prepare to file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 When to file / Extension . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Where to file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Which form to file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Who must file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Who should file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Filing assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 11 Filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Forms-where to get . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Injured spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Installment payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Insurance sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Internal Revenue Service adjustments . . . . . . . . . . . . . . . . 9 Internet address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Legislator’s per diem . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Long-term care insurance . . . . . . . . . . . . . . . . . . . . . . . . 14 Lump-sum distributions . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Marital property income . . . . . . . . . . . . . . . . . . . . . . . 14, 15 Medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Name and address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Native Americans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Net operating loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Olympics medals and prize money . . . . . . . . . . . . . . . . . . 15 Organ donation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15, 24 Other additions to income . . . . . . . . . . . . . . . . . . . . . . . . 14 Other subtractions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Partnership, trust, or estate . . . . . . . . . . . . . . . . . . . . 14, 15 Passive foreign investment company . . . . . . . . . . . . . . . . 14 Penalties Fraudulent or reckless credit claim . . . . . . . . . . . . . . . . . 9 Inconsistent estate basis . . . . . . . . . . . . . . . . . . . . . . . . 25 IRAs, retirement plans, MSAs, etc. . . . . . . . . . . . . . . . . 24 Not filing or incorrect returns . . . . . . . . . . . . . . . . . . . . . 9 Selling assets purchased from related person . . . . . . . 25 Period covered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Physician or psychiatrist grant . . . . . . . . . . . . . . . . . . . . . 15 Private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Publications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Railroad retirement benefits . . . . . . . . . . . . . . . . . . . . . . . 14 Reciprocity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Recoveries of federal itemized deductions . . . . . . . . . . . . 14 Refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 31 Related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 15 Repayment of income previously taxed . . . . . . . . . . . . . . 14 Retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Rounding to whole dollars . . . . . . . . . . . . . . . . . . . . . . . . 13 Sales and use tax due on out-of-state purchases . . . . . . 23 Sales to related persons . . . . . . . . . . . . . . . . . . . . . . . 14, 25 School district number . . . . . . . . . . . . . . . . . . . . . . . . 13, 45 Sign your return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Social security benefits . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Social security numbers . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Special conditions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . 15, 35 State income tax refunds . . . . . . . . . . . . . . . . . . . . . . . . . 14 Subtractions from income . . . . . . . . . . . . . . . . . . . . . . . . . 14 Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16, 38 Tax district . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Tax-option (S) corporation . . . . . . . . . . . . . . . . . . . . . 14, 15 Tax computation worksheet . . . . . . . . . . . . . . . . . . . . . . . 44 Telephone numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Third party designee . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Tuition and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 U.S. Armed Forces active duty pay . . . . . . . . . . . . . . . . . 14 Underpayment interest . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . 14 Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Page ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Additions to income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Age . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Amended returns . . . . . . . . . . . . . . . 6, 7, 12, 24, 31, 32, 33 AmeriCorps education awards . . . . . . . . . . . . . . . . . . . . . 15 Amount you underpaid . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Armed forces personnel . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Assembling your return . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Basis of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 15 Capital gain and loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Charitable contributions (shareholders) . . . . . . . . . . . . . . 15 College savings and tuition programs . . . . . . . . . . . . . . . 14 Combat zone death . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Copies of prior returns . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Credit card payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Credits Additional child and dependent care . . . . . . . . . . . . . . . 17 Angel Investment . . . . . . . . . . . . . . . . . . . . . . . . . 8, 22, 25 Biodiesel fuel production . . . . . . . . . . . . . . . . . . . . . . . . 21 Blind worker transportation services . . . . . . . . . . . . . . . 17 Business development . . . . . . . . . . . . . . . . . . . . 14, 30, 31 Capital investment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Community rehabilitation program . . . . . . . . . . . . . . 14, 21 Dairy and livestock farm investment . . . . . . . . . . . . . . . 22 Development zones . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Earned income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Early stage seed investment . . . . . . . . . . . . . . . . 8, 22, 25 Economic development . . . . . . . . . . . . . . . . . . . . . . . . . 22 Electronic medical records . . . . . . . . . . . . . . . . . . . . . . 22 Electronics and information technology manufacturing zone . . . . . . . . . . . . . . . . . . . . 14, 30, 31 Employee college savings account contribution . . . 14, 21 Enterprise zone jobs . . . . . . . . . . . . . . . . . . . . . 14, 30, 31 Ethanol and biodiesel fuel pump . . . . . . . . . . . . . . . . . . 22 Farmland preservation . . . . . . . . . . . . . . . . . . . . 10, 14, 27 Health insurance risk-sharing . . . . . . . . . . . . . . . . . . . . 21 Homestead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 27, 31 Internet equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Itemized deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Low-income housing . . . . . . . . . . . . . . . . . . . . . . 8, 21, 25 Manufacturer’s sales tax . . . . . . . . . . . . . . . . . . . . . . . . 22 Manufacturing and agriculture . . . . . . . . . . . . . . . . . 14, 22 Manufacturing investment . . . . . . . . . . . . . . . . . . . . . . 22 Married couple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Postsecondary education . . . . . . . . . . . . . . . . . . . . . . . 21 Repayment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 22, 30 School property tax credit . . . . . . . . . . . . . . . . . . . . . . . 18 State historic rehabilitation . . . . . . . . . . . . . . . . . 7, 22, 25 Supplement to federal historic rehabilitation . . . . 8, 22, 25 Tax paid to another state . . . . . . . . . . . . . . . . . . . . . . . . 22 Technology zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Veterans and surviving spouses property tax . . . . . . . . 27 Working families tax . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Death of a taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Dependents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 15 Differences in federal and Wisconsin law . . . . . . . . . . . . 13 Disability income exclusion . . . . . . . . . . . . . . . . . . . . . . . 14 Disregarded entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Electronic filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 26, 31 Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Extension of time to file . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Farm loss carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Federal adjusted gross income . . . . . . . . . . . . . . . . . . . . 13 Filing Paper filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Page Index