Married filing separate return. Fill in spouse’s SSN above and full name here ............... Wisconsin income tax 2021 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 2021. County of School district number See page 43 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 11. Apt. no. State City or post office Zip code Married filing joint return Filing status Check  below Head of household, NOT married (see page 12). Single Village City 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, 2021, or other tax year beginning , 2021 ending , 20 . Town 1 Federal adjusted gross income (see page 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Form W‑2 wages included in line 1 . . . . . . . . . . . . . . . . . . . . . . 2 Total additions to income from Schedule AD, line 33. Enclose Schedule AD (see page 13) . . . . . 2 3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Total subtractions from income from Schedule SB, line 51. Enclose Schedule SB (see page 13) Enter as a positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Subtract line 4 from line 3. This is your Wisconsin income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Standard deduction. See table on page 34, OR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

If someone else can claim you (or your spouse) as a dependent, see page 14 and check here 7 Subtract line 6 from line 5. If line 6 is larger than line 5, fill in 0 . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Exemptions (Caution: See page 14) a Fill in exemptions allowed . . . . . . . . . . . . . . . . . . . x $700 . . . . 8a b Check if 65 or older You + Spouse = x $250 . . . . 8b c Add lines 8a and 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8c 9 Subtract line 8c from line 7. If line 8c is larger than line 7, fill in 0. This is taxable income . . . . . . 9 10 Tax (see table on page 36) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 .00 .00 .00 .00 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 12). .00 .00 .00 .00 .00 .00 .00 .00 .00 Form 804 filed with return (see page 9) Save Print Clear Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter. Go to Page 2

11 Itemized deduction credit. Enclose Schedule 1, page 4 . . . . . . . . . . . . . . 11 12 School property tax credit

a Rent paid in 2021 – heat included

Rent paid in 2021 – heat not included

b Property taxes paid on home in 2021 13 Working families tax credit (see page 19) . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Married couple credit. Enclose Schedule 2, page 4 . . . . . . . . . . . . . . . . 14 15 Nonrefundable credits from line 34 of Schedule CR . . . . . . . . . . . . . . . . 15 16 Net income tax paid to another state. Enclose Schedule OS . . 16 NO COMMAS; NO CENTS 2021 Form 1 Page 2 of 4 Name SSN Find credit from table page 17. . 12a } Find credit from table page 19. . 12b .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 17 Add lines 11 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Subtract line 17 from line 10. If line 17 is larger than line 10, fill in 0. This is your net tax. . . . . . 18 19 Sales and use tax due on internet, mail order, or other out-of-state purchases (see page 22) . 19

If you certify that no sales or use tax is due, check here . . . . . . . . . . . . . . . . . . . . . . . . . 20 Donations (decreases refund or increases amount owed)

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

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

c Veterans trust fund . . . g Red Cross WI Disaster Relief

d Multiple sclerosis . . . . h Special Olympics Wisconsin

Total (add lines a through h) . . . . 20i 21 Penalties on IRAs, retirement plans, MSAs, etc. (see page 23) . . x .33 = . 21 22 Other penalties (see page 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Add lines 18, 19, 20i, 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Wisconsin tax withheld. Enclose withholding statements . . . . . . . . . . . 24 25 2021 estimated tax payments and amount applied from 2020 return . . 25 26 Earned income credit. Number of qualifying children . . .

Federal

credit. . . . . x % =. . . . . . . . . . . . . . . 26 27 Farmland preservation credit. a Schedule FC, line 17. . . . . . . . . . . . . 27a

b Schedule FC‑A, line 13 . . . . . . . . . . . 27b 28 Repayment credit (see page 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 NOTE: You must use your 2021 earned income (see page 25). Go to Page 3

Name(s) shown on Form 1 Your social security number 2021 Form 1 Page 3 of 4 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 32)? Yes Complete the following. No Paper clip copies of your federal income tax return and schedules to this return. Assemble your return (pages 1-4) and withholding statements in the order listed on page 5. Mail your return to: Wisconsin Department of Revenue If tax due......................................PO Box 268, Madison WI 53790-0001 If refund or no tax due.................PO Box 59, Madison WI 53785-0001 If homestead credit claimed........PO Box 34, Madison WI 53786-0001 Do Not Submit Photocopies NO COMMAS; NO CENTS 29 Homestead credit. Enclose Schedule H or H‑EZ. . . . . . . . . . . . 29 30 Eligible veterans and surviving spouses property tax credit . . . 30 31 Refundable credits from Schedule CR, line 40. Enclose Schedule CR 31 32 AMENDED RETURN ONLY–Amounts previously paid (see page 29) 32 33 Add lines 24 through 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 34 AMENDED RETURN ONLY–Amounts previously refunded (see page 30) 34 35 Subtract line 34 from line 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 If line 35 is larger than line 23, subtract line 23 from line 35.

This is the AMOUNT YOU OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Amount of line 36 you want REFUNDED TO YOU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 Amount of line 36 you want

APPLIED TO YOUR 2022 ESTIMATED TAX . . . . . . . . . . . . . 38 39a If line 35 is smaller than line 23, subtract line 35 from line 23.

This is the AMOUNT YOU OWE. Paper clip payment to front of return . . . . . . . . . . . . . . . . . 39a 39b Interest (see page 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39b 40 Underpayment interest. Fill in exception code - See Sch. U 40

Also include on line 39a (see page 31) .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 ( ) .00 Wisconsin Identity Protection PIN (7 characters) Wisconsin Identity Protection PIN (7 characters) Go to Page 4

2021 Form 1 Page 4 of 4 Name SSN 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 14 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 6 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 11 on page 2 of Form 1 . . . . . . . . . . . . . . . . . . 9 Schedule 1 – Itemized Deduction Credit (see page 15) .00 .00 x .05. .00 .00 .00 .00 .00 .00 NO COMMAS; NO CENTS Return to Page 1

I-0101 (R. 8-21) Form 1 – Additions to Income 2021 ScheduleAD File with Wisconsin Form 1 Wisconsin Department of Revenue Name Social Security Number See the instructions for additional information on the additions listed below. 1 State and municipal interest (see page 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Capital gain/loss addition (see page 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Nonqualified distributions from Edvest and Tomorrow’s Scholar college savings account . . . . . . . 3 4 Nonqualified distributions from ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Federal net operating loss deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Income (lump-sum distributions) reported on federal form 4972 . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Excess distribution from a passive foreign investment company . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Expenses paid to or incurred with related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Expenses for moving business outside of Wisconsin or the United States . . . . . . . . . . . . . . . . . . . 9 10 Differences in federal and Wisconsin basis of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Differences in federal and Wisconsin basis of partnership interest prior to 1975 . . . . . . . . . . . . . . 11 12 Differences in federal and Wisconsin reporting of marital property (community) income . . . . . . . . 12 13 Farmland preservation credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Development zone credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Enterprise zone jobs credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Manufacturing investment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Economic development tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Jobs tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Capital investment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Community rehabilitation program credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Research credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Manufacturing and agricultural credit (amount computed for 2020 - see instructions) . . . . . . . . . . 22 23 Business development credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Electronics and information technology manufacturing zone credit . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Employee college savings account contribution credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Add lines 1 through 25. Enter here and on line 27, page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 .00 .00 .00 .00 .00 .00 .00 Additions to Income .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

27 Enter amount from line 26 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 29 (list and

provide amount)

a Name

FEIN Amount 28a

b Name

FEIN Amount 28b

c Add lines 28a and 28b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c 29 Tax-option (S) corporation entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 29a

b Name

FEIN Amount 29b

c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29c 30 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments

listed on line 31 (list and provide amount)

a Name

FEIN Amount 30a

b Name

FEIN Amount 30b

c Add lines 30a and 30b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30c 31 Partnership entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 31a

b Name

FEIN Amount 31b

c Add lines 31a and 31b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31c 32 Other additions to income (list and provide amount)

a

Amount 32a

b Amount 32b

c

Amount 32c

d Add lines 32a through 32c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32d 33 Add lines 27, 28c, 29c, 30c, 31c, and 32d. This is your total addition to income. Enter on Form 1,

line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Name Social Security Number 2021 Schedule AD Page 2 of 2 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

I-0102 (R. 10-21) Wisconsin Department of Revenue 2021 Schedule AD Instructions Additions to Income Purpose of Schedule AD Schedule AD is used to report differences between federal and Wisconsin income. These differences are called modifications and may affect the amount you report as an addition modification on line 2 of Form 1. Who Must File Schedule AD Your federal income may include items that aren’t deductible for Wisconsin, or it may not include items that are taxable for Wisconsin. You may have to add these items to your federal income to arrive at the correct Wisconsin income. Schedule AD must be filed by persons for whom the addition modifications described below apply. Line Instructions Line 1 – State and Municipal Interest Fill in the amount of interest you received from state and municipal bonds. This will generally be the amount shown as tax- exempt interest on line 2a of your federal Form 1040 or Form 1040-SR. If you were required for federal purposes to allocate expenses to this income, reduce the amount to be filled in by such expenses. Enclose a computation of how you arrived at the amount on line 1 if you reduced this amount by allocated expenses. Exception If you received interest income which is exempt for state and federal tax purposes, do not include this interest income on line 1. Interest income which is exempt for federal and Wisconsin tax purposes includes interest from: (1) Public housing authority or community development authority bonds issued by municipalities located in Wisconsin (2) Wisconsin Housing Finance Authority bonds (3) Wisconsin municipal redevelopment authority bonds (4) Wisconsin Housing and Economic Development Authority bonds issued on or after December 11, 2003, to fund multifamily affordable housing or elderly housing projects (5) Wisconsin Housing and Economic Development Authority bonds issued before January 29, 1987, except business development revenue bonds, economic development revenue bonds, and CHAP housing revenue bonds (6) Public housing agency bonds issued before January 29, 1987, by agencies located outside Wisconsin where the interest therefrom qualifies for exemption from federal taxation for a reason other than or in addition to section 103 of the IRC (7) Local exposition district bonds (8) Wisconsin professional baseball park district bonds (9) Bonds issued by the Government of Puerto Rico, Guam, the Virgin Islands, or the Northern Mariana Islands, or, for bonds issued after October 16, 2004, the Government of American Samoa (10) Local cultural arts district bonds (11) Wisconsin professional football stadium bonds (12) Wisconsin Aerospace Authority bonds (13) Bonds issued on or after October 27, 2007, by the Wisconsin Health and Education Facilities Authority to fund acquisition of information technology hardware or software (14) Certain conduit revenue bonds issued by a commission created under sec. 66.0304, Wis. Stats. A listing of the conduit revenue bonds issued and the tax-exempt status is available on the department’s website at: revenue.wi.gov/Pages/ISE/ Conduit-Revenue-Bonds.aspx. (15) Wisconsin Housing and Economic Development Authority bonds or notes if the bonds or notes are issued to provide loans to a public affairs network under sec. 234.75, Wis. Stats. (16) The Wisconsin Health and Educational Facilities Authority if the bonds or notes are issued for the benefit of a person who is eligible to receive the proceeds of bonds or notes from another entity for the same purpose for which the bonds or notes are issued under sec. 231.03(6), Wis. Stats., and the interest income received from the other bonds or notes is exempt from Wisconsin taxation (17) A sponsoring municipality borrowing to assist a local exposition district created under subch. II of ch. 229, Wis. Stats. (18) The Wisconsin Health and Educational Facilities Authority under sec. 231.03(6), Wis. Stats., if the bonds or notes are issued in an amount totaling $35,000,000 or less, and to the extent interest income received is not exempt from Wisconsin taxation. Interest from these sources is exempt from Wisconsin income tax whether received by a direct owner of these securities or by a shareholder in a mutual fund which invests in these securities.

- 2 - Line 2 – Capital Gain/Loss Addition If your federal adjusted gross income includes capital gains and/or losses from line 7 of federal Form 1040 or 1040-SR, you must complete Schedule WD. Schedule WD determines whether any capital gain/loss addition must be reported on line 2. For example, after completing Schedule WD, you may be required to include an amount as an addition to income on line 2 because Wisconsin law limits the deduction for a net capital loss to $500.  If the only amount reported on line 7 of federal Form 1040 or 1040-SR is a capital gain distribution from a mutual fund or real estate investment trust and you have no Wisconsin capital loss carryover, do not complete line 2. See page 2 of the instructions for Schedule SB, Subtractions from Income, line 5.

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, do not report the amount of capital gain or loss from Schedule 5K-1 or 3K-1 on Schedule WD. In addition, do not include the amount of capital gain or loss from the tax-option (S) corporation or partnership in the modification for line 2. These items have already been removed from Wisconsin income when you completed Schedule WD. See the Schedule WD instructions for more information. Line 3 – Nonqualified Distributions from Edvest and Tomorrow’s Scholar College Savings Account If you received a distribution from an Edvest or Tomorrow’s Scholar college savings account and the entire distribution was not used for qualified higher education expenses, you may have to include all or a portion of the distribution in income. If you rolled over an amount from an Edvest or Tomorrow’s Scholar college savings plan into another state’s plan, you may also have to include all or a portion of the amount rolled over in Wisconsin income. Amounts rolled over from an Edvest or Tomorrow’s Scholar college savings account to an ABLE account of the designated beneficiary, or a member of the family of the designated beneficiary, is not required to be included in Wisconsin income. The amount rolled over cannot exceed $15,000 for 2021. Any amount which exceeds $15,000 may have to be included in Wisconsin income. If you received a distribution within 365 days of contributing an amount to an account, you may have to include the amount previously subtracted in income. Complete Schedule CS, College Savings Accounts, to determine the amount you must include in income. Enclose Schedule CS with Schedule AD. Line 4 – Nonqualified Distributions from ABLE Accounts The owner (beneficiary) of a qualified ABLE account must include in income any amount withdrawn from a qualified ABLE account for any reason other than the payment of qualified disability expenses for the account beneficiary. Also, upon termination of an account, an addition to income is provided for any amount in the account that is returned to an account owner’s estate. Line 5 – Federal Net Operating Loss Deduction Fill in the amount of the federal net operating loss deduction from line 8a of federal Schedule 1 (Form 1040). See page 10 of the instructions for Schedule SB, line 24, for information about the Wisconsin net operating loss deduction. Line 6 – Income (Lump-Sum Distributions) Reported on Federal Form 4972 Income from a lump-sum distribution is taxable to Wisconsin. If you reported a lump-sum distribution on federal Form 4972, you must also include the distribution in Wisconsin income. Fill in the total of (1) the capital gain part of the lump-sum distribution from line 6 of Form 4972 and (2) the taxable amount from line 10 of Form 4972. You may reduce this amount by any federal estate tax on line 18 of Form 4972.  No portion of a lump-sum distribution may be reported as a capital gain on Wisconsin Schedule WD. Line 7 – Excess Distribution From a Passive Foreign Investment Company Fill in the excess distribution from a passive foreign investment company that was not included in federal adjusted gross income (see federal Form 8621 or 8621-A).

- 3 - Line 8 – Expenses Paid to or Incurred with Related Entities Fill in the amount deducted or excluded from your federal income for interest, rental expenses, intangible expenses, and management fees paid, accrued, or incurred to a related entity (person or business entity). You must make this addition even though you may be eligible to subtract the amount on line 33 of Schedule SB. See sec. Tax 3.01(3), Wis. Adm. Code, for rules relating to this required addition. Line 9 – Expenses for Moving Business Outside Wisconsin or the United States Fill in the amount of moving expenses deducted from your federal income to move a Wisconsin business operation to a location outside Wisconsin or the United States. Moving expenses means all of the following: • Vehicle rentals • Storage rentals • Moving company expenses for packing, unpacking, and transportation • Consulting fees and surveys • Brokerage commissions or fees • Architecture, design, and remodeling expenses • Expenses paid or incurred to sell property in Wisconsin • Lease cancellation fees • Loss on the sale of property in Wisconsin • Expenses paid or incurred for professional services, including legal services • Utility fees • Employee wages • Reimbursement of an employee’s expenses • The cost of meals, lodging, and fuel • Mileage deductions for vehicle use Line 10 – Differences in Federal and Wisconsin Basis of Assets Additions may be necessary if there is a difference between the federal basis and the Wisconsin basis of your property. Additions are necessary if: (1) You acquired property in a taxable year beginning after December 31, 2013, which may be depreciated or amortized (such as buildings and leaseholds), and the federal basis was greater than the Wisconsin basis at the time you acquired the property. (2) You sold (or otherwise disposed of) property which may not be depreciated or amortized (such as land, stocks, and bonds) in a taxable transaction, and your basis in the assets was greater for federal purposes than for Wisconsin. (3) You sold (or otherwise disposed of) property where the federal basis is greater than the Wisconsin basis due to a previous gain on the sale of an asset being deferred because gain was invested in a “qualified new business venture” or a “qualified Wisconsin business.” See Schedule T, Transitional Adjustments, and Schedule QI, Sale of Investment in a Qualified Wisconsin Business. Compute the amount of any addition due to a difference in basis on Wisconsin Schedule T. Enclose the completed Schedule T with your Schedule AD. Exception Do not use line 10 for the following situations. • If the difference in basis is due to the difference in the federal and Wisconsin definition of the Internal Revenue Code (for example, Wisconsin did not allow bonus depreciation for tax year 2020), use Schedule I, Adjustments to Convert 2021 Federal Adjusted Gross Income and Itemized Deductions to the Amounts Allowable for Wisconsin, to adjust for the difference in depreciation for each year there is a difference in depreciation due to the difference in basis. • If the difference in basis is due to using a different federal election for Wisconsin, (for example, electing to claim a different amount of sec. 179 expense), use Schedule I to adjust for the difference in depreciation as a result of the difference in federal and Wisconsin basis, or submit a pro forma federal return based on the election chosen for Wisconsin. Line 11 – Differences in Federal and Wisconsin Basis of Partnership Interest Prior to 1975 An addition may be necessary if you sold your interest in a partnership and any increases or decreases were made to the federal basis of your partnership interest in taxable years prior to 1975, which resulted from partnership business or property located outside Wisconsin. (Prior to 1975, Wisconsin did not tax income from business or property located outside Wisconsin.) Compute any addition due to a difference in basis on Wisconsin Schedule T. Line 12 – Differences in Federal and Wisconsin Reporting of Marital Property (Community) Income If you are married filing a separate return or married filing as head of household or if you obtained a decree of divorce or separate maintenance during 2021, you may have to report a different amount of income on your Wisconsin Form 1 than on

- 4 - your federal Form 1040 or 1040-SR. Fill in on line 12 any additional amount which is taxable to you rather than your spouse because of any difference in federal and state reporting of marital property (community) income. For further information, get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2021. See page 10 of the Form 1 instructions for information on how to get this publication. Line 13 – Farmland Preservation Credit The total amount of farmland preservation credit from Schedule FC that you received during 2021 must be reported as income. Fill in as an addition any portion of your farmland preservation credit which was not included as income on your federal tax return.

The amount of farmland preservation credit from Schedule FC-A that you received during 2021 must be included in your federal adjusted gross income on your 2021 federal income tax return. Lines 14 Through 25 If you claimed any of the credits listed below, you must include on lines 14 through 25 the amount of your credit computed for 2021. The amount of your credit is income and must be reported on Schedule AD. This is true even if you cannot take the full credit this year and must carry part of it forward or if the credit is refundable. Note: Do not include on lines 14 through 25 any credits passed through to you from a partnership, limited liability company, or tax-option (S) corporation. These will be accounted for when you make the adjustments for lines 28 and 30. • Development Zone Credit • Enterprise Zone Jobs Credit • Manufacturing Investment Credit • Economic Development Tax Credit • Jobs Tax Credit • Capital Investment Credit • Community Rehabilitation Program Credit • Research Credit • Manufacturing and Agriculture Credit • Business Development Credit • Electronics and Information Technology Manufacturing Zone Credit • Employee College Savings Account Contribution Credit Exception The amount of manufacturing and/or agriculture credit computed for 2020 must be added to income on your 2021 Wisconsin income tax return. This is the amount from line 16 of your 2020 Schedule MA-A or MA-M. Line 28 – Tax-Option (S) Corporation Adjustments Fill in any of the following adjustments that apply to you: (1) If you were a shareholder of a tax-option (S) corporation which is required to file a Wisconsin franchise or income tax return, you will receive a Wisconsin Schedule 5K-1 from the tax-option (S) corporation informing you of any adjustments to be made for Wisconsin tax purposes. (2) If you are a shareholder of a federal S corporation that elects not to be treated as a Wisconsin tax-option (S) corporation, you must reverse all items of S corporation loss or deduction included on your federal return and then add your pro rata share of any distributions made by the corporation of earnings and profits. CAUTION Do not reverse any item of S corporation loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD.

Required Attachments Submit a copy of your Schedule 5K-1, and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Enter the name and Federal Employer Identification Number (FEIN) of the tax-option (S) corporation on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry. For example, if you have a $1,000 addition from tax- option (S) corporation A and a $5,000 addition from tax-option (S) corporation B, enter two separate additions on line 28 and enter the name and FEIN of corporation A and corporation B on the lines provided. See page 14 of the instructions for Schedule SB, line 44, for making adjustments for subtractions. For more information, get Publication 102, Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders. See page 10 of the Form 1 instructions for information on how to get this publication.

- 5 -

If an adjustment listed on Schedule 5K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be adjusted on Wisconsin Schedule I. Line 29 – Tax-Option (S) Corporation Entity Level Tax Election Adjustments If you were a shareholder of a tax-option (S) corporation that elected to be taxed at the entity level, you must compute your addition modification due to the entity-level tax election as follows. Note: If the tax-option (S) corporation made the election, the box will be checked on Schedule 5K-1, Part B, box 3. 1. Complete Schedule I to modify your federal adjusted gross income, using the Internal Revenue Code (IRC) in effect under Wisconsin law, as if the election was not made. 2. Complete Schedule AD (line 28) to make any addition modifications as if the election was not made. 3. Complete Schedule SB (line 44) to make any subtraction modifications as if the election was not made. 4. For each tax-option (S) corporation, net all tax-option (S) corporation items included in your Wisconsin income (including the adjustments made on Schedules I, AD, and SB above) and remove the tax-option (S) corporation items by entering the net amount as either an addition to income on Schedule AD, line 29, or a subtraction from income on Schedule SB, line 47. You must enter the FEIN for each tax-option (S) corporation for which you are removing items from your Wisconsin income. See example below. Caution: Do not reverse any item of tax-option (S) corporation gain or loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. See the Schedule WD instructions for more information.

Required Attachments Submit a copy of your Schedule 5K-1, and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. For more information, get Publication 102, Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders. See page 10 of the Form 1 instructions for information on how to get this publication. Example: Shareholder A was a Wisconsin resident for the entire year in 2021 and owns 50 percent of Tax-option (S) Corporation. Shareholder A’s only sources of income for 2021 are $15,000 of wages and $10,000 of federal net ordinary business income from the tax-option (S) corporation. Tax-option (S) corporation makes an election under sec. 71.365(4m)(a), Wis. Stats., to pay tax at the entity level for 2021. Tax-option (S) Corporation’s $10,000 of federal ordinary business income for 2021 has the following Wisconsin differences: • $20,000 of additional Wisconsin depreciation expense because of a different depreciable basis of an asset determined under the IRC in effect for Wisconsin purposes • $5,000 of income from related entities whose expenses were disallowed Shareholder A must file the following forms: • Schedule I to reduce federal adjusted gross income by $20,000 of additional depreciation • Schedule SB, line 44, to report the subtraction modification of $5,000 relating to income from related entities whose expenses were disallowed • Schedule AD, line 29, to report a $15,000 addition modification for Wisconsin income taxed at the entity level of the tax-option (S) corporation Computation of the $15,000 addition for Wisconsin income reported by the tax-option (S) corporation Amount Description

$10,000 Federal ordinary business income from the tax-option (S) corporation ($20,000) Schedule I depreciation difference

($5,000) Schedule SB (line 44) - subtraction modification relating to income from related entities whose expenses were disallowed

($15,000) Schedule AD (line 29) - addition modification for Wisconsin loss reported by the tax-option (S) corporation (enter as a positive amount on Schedule AD)

- 6 - Line 30 – Partnership, Limited Liability Company, Trust, or Estate Adjustments If you were a member of a partnership or limited liability company (LLC) treated as a partnership, or you received income from an estate or trust, you will receive a statement from the partnership, LLC, trust, or estate notifying you of any additions or subtractions which you should make on your return. Fill in the amount of any such additions on line 30. See page 15 of the instructions for Schedule SB, line 48, for making adjustments for subtractions. Required Attachments Submit a copy of your Schedule 3K-1, and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Enter the name and FEIN of the partnership on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry. For example, if you have a $1,000 addition from partnership A and a $5,000 addition from partnership B, enter two separate additions on line 30 and enter the name and FEIN of partnership A and partnership B on the lines provided.

If an adjustment listed on Schedule 2K-1 or 3K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be adjusted on Wisconsin Schedule I. Line 31 – Partnership Entity Level Tax Election Adjustments If you were a partner or member of a partnership or LLC treated as a partnership that elected to be taxed at the entity level, you must compute your subtraction modification due to the entity-level tax election as follows. Note: If the partnership made the election, the box will be checked on Schedule 3K-1, Part C, box 3. 1. Complete Schedule I to modify your federal adjusted gross income, using the Internal Revenue Code (IRC) in effect under Wisconsin law, as if the election was not made. 2. Complete Schedule AD (line 30) to make any addition modifications as if the election was not made. 3. Complete Schedule SB (line 48) to make any subtraction modifications as if the election was not made. 4. For each partnership, net all partnership items included in your Wisconsin income (including the adjustments made on Schedules I, AD, and SB above) and remove the partnership items by entering the net amount as either an addition to income on Schedule AD, line 31, or a subtraction from income on Schedule SB, line 49. You must enter the FEIN for each partnership for which you are removing items from your Wisconsin income. See example below. Caution: Do not reverse any item of partnership gain or loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. See the Schedule WD instructions for more information. Required Attachments Submit a copy of your Schedule 3K-1, and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Example: Partner A was a Wisconsin resident for the entire year in 2021 and owns 50 percent of Partnership. Partner A’s only sources of income for 2021 are $15,000 of wages and $10,000 of federal net ordinary business income from the partnership. Partnership makes an election under sec. 71.21(6)(a), Wis. Stats., to pay tax at the entity level for 2021. Partnership’s $10,000 of federal ordinary business income for 2021 has the following Wisconsin differences: • $20,000 of additional Wisconsin depreciation expense because of a different depreciable basis of an asset determined under the IRC in effect for Wisconsin purposes • $5,000 of income from related entities whose expenses were disallowed Partner A must file the following forms: • Schedule I to reduce federal adjusted gross income by $20,000 of additional depreciation • Schedule SB, line 48, to report the subtraction modification of $5,000 relating to income from related entities whose expenses were disallowed • Schedule AD, line 31, to report a $15,000 addition modification for Wisconsin income taxed at the entity level of the partnership

- 7 - Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations in effect as of October 19, 2021: 26 USC § 265, ch. 71, Wis. Stats., and sec. Tax 3.01, Wis. Adm. Code Amount Description

$10,000 Federal ordinary business income from the partnership ($20,000) Schedule I depreciation difference

($5,000) Schedule SB (line 48) - subtraction modification relating to income from related entities whose expenses were disallowed

($15,000) Schedule AD (line 31) - addition modification for Wisconsin loss reported by the partnership (enter as a positive amount on Schedule AD) Computation of the $15,000 addition for Wisconsin income reported by the partnership Line 32 – Other Addition to Income Fill in any amount deducted in computing your federal adjusted gross income that is not allowed as a deduction for Wisconsin or any other addition to income. Enter a description of the addition(s) on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry. Example You deducted a passive activity loss on your federal return for losses incurred when you were a resident of another state. The passive activity losses were not allocable to Wisconsin. The passive activity losses are not deductible for Wisconsin and must be included on line 32. Enter “Passive activity loss” on the line provided. Additional Information For more information, you may: Call: (608) 266-2486 Email: DORIncome@wisconsin.gov Write: Mail Stop 5-77

Wisconsin Department of Revenue

PO Box 8949

Madison WI 53708-8949

I-0101 (R. 8-21) Form 1 – Additions to Income 2021 ScheduleAD File with Wisconsin Form 1 Wisconsin Department of Revenue Name Social Security Number See the instructions for additional information on the additions listed below. 1 State and municipal interest (see page 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Capital gain/loss addition (see page 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Nonqualified distributions from Edvest and Tomorrow’s Scholar college savings account . . . . . . . 3 4 Nonqualified distributions from ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Federal net operating loss deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Income (lump-sum distributions) reported on federal form 4972 . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Excess distribution from a passive foreign investment company . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Expenses paid to or incurred with related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Expenses for moving business outside of Wisconsin or the United States . . . . . . . . . . . . . . . . . . . 9 10 Differences in federal and Wisconsin basis of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Differences in federal and Wisconsin basis of partnership interest prior to 1975 . . . . . . . . . . . . . . 11 12 Differences in federal and Wisconsin reporting of marital property (community) income . . . . . . . . 12 13 Farmland preservation credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Development zone credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Enterprise zone jobs credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Manufacturing investment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Economic development tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Jobs tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Capital investment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Community rehabilitation program credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Research credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Manufacturing and agricultural credit (amount computed for 2020 - see instructions) . . . . . . . . . . 22 23 Business development credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Electronics and information technology manufacturing zone credit . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Employee college savings account contribution credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Add lines 1 through 25. Enter here and on line 27, page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 .00 .00 .00 .00 .00 .00 .00 Additions to Income .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Save Print Clear Go to Page 2 Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter.

27 Enter amount from line 26 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 29 (list and

provide amount)

a Name

FEIN Amount 28a

b Name

FEIN Amount 28b

c Add lines 28a and 28b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c 29 Tax-option (S) corporation entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 29a

b Name

FEIN Amount 29b

c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29c 30 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments

listed on line 31 (list and provide amount)

a Name

FEIN Amount 30a

b Name

FEIN Amount 30b

c Add lines 30a and 30b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30c 31 Partnership entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 31a

b Name

FEIN Amount 31b

c Add lines 31a and 31b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31c 32 Other additions to income (list and provide amount)

a

Amount 32a

b Amount 32b

c

Amount 32c

d Add lines 32a through 32c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32d 33 Add lines 27, 28c, 29c, 30c, 31c, and 32d. This is your total addition to income. Enter on Form 1,

line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Name Social Security Number 2021 Schedule AD Page 2 of 2 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Return to Page 1

I-016i Wisconsin homestead credit 2021 H Check here if an amended return 1a What was your age as of December 31, 2021? (If you were under 18, you do not qualify for homestead credit for 2021.) 1a Fill in age

b What was your spouse’s age as of December 31, 2021? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b Fill in age

c If you and your spouse were under age 62 as of December 31, 2021, were you or your spouse disabled? . . . . . 1c Yes No

d If you and your spouse were not disabled, and under age 62, did you or your spouse have positive earned

income (see page 7) in 2021? (If “No”, you do not qualify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d Yes No 2 Were you a legal resident of Wisconsin from 1-1-21 through 12-31-21? (If “No,” you do not qualify.) . . . . . . . . . . . 2 Yes No 3 Were you claimed or will you be claimed as a dependent on someone else’s 2021 federal income tax return?

(If “Yes” and you were under age 62 on December 31, 2021, you do not qualify.) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Yes No 4a Are you now living in a nursing home? (If “Yes,” indicate the date you entered and the

nursing home name and address ) . . . 4a Yes No

b If “Yes,” are you receiving medical assistance under Title XIX? (If both 4a and 4b are “Yes,” you do not qualify.) . . . . 4b Yes No 5 Did you become married or divorced in 2021? (If “Yes,” fill in date ; see pages 23 and 24.) .5 Yes No 6a If married for any part of 2021, did you and your spouse maintain separate homes during any part of the year?

(If “Yes,” see page 22.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a Yes No

b If you and your spouse maintained separate homes while married during 2021, did either spouse notify

the other of their marital property income? (See page 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b Yes No 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 2021. City County of Claimant’s legal first name Claimant’s legal last name Spouse’s legal first name Spouse’s legal last name Current home address (number and street) State City or post office Zip code Spouse’s social security number M.I. M.I. City, village, or town Village Town Special conditions (See page 10.) Apt. no. Claimant’s social security number 7 Wisconsin income from your 2021 income tax return (see page 11) . . . . . . . . . . . . . . . . . . . . . . . 7 8 If you or you and your spouse are not filing a 2021 Wisconsin return, fill in Wisconsin taxable income on lines 8a and 8b. a Wages + Interest + Dividends = . . . 8a b Other taxable income. Attach a schedule listing each income item (see page 11) . . . . . . . . . . . . 8b c Medical and long-term care insurance subtraction. Enter as a negative number . . . . . . . . . . . . . 8c 9 Nontaxable household income. Do not include amounts filled in on line 7, 8a, or 8b. a Unemployment compensation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a b Social security, federal and state SSI, SSI-E, SSD, and CTS payments. Include Medicare premium deductions (see page 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b c Railroad retirement benefits. Include Medicare premium deductions . . . . . . . . . . . . . . . . . . . . . . . . 9c d Pensions and annuities, including IRA, SEP, SIMPLE, and qualified plan distributions (see page 13) . 9d e Contributions to deferred compensation plans (see box 12 of wage statements, and page 13) . . . . 9e f Contributions to IRA, self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . . . . . 9f g Interest on United States securities (e.g., U.S. Savings Bonds) and state and municipal bonds . . . . 9g h Scholarships, fellowships, grants (see page 13), and military compensation or cash benefits . . . . . 9h i Child support, maintenance payments, and other support money (court ordered) . . . . . . . . . . . . . . 9i j Wisconsin Works (W2), county relief, kinship care, and other cash public assistance (see page 14) . . 9j 10 Add lines 7 through 9j. Enter here and on line 11a, at the top of page 2 . . . . . . . . . . . . . . . . . . . . . 10 .00 .00 .00 .00 .00 .00 Not like this  Print numbers like this  NO COMMAS; NO CENTS Household Income Include all 2021 income as listed below. If married, include the incomes of both spouses. See pages 10 to 17. .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 For questions 1a through 1d, see pages 4 and 10 of the instructions. .00

11 a Enter amount from line 10 here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a

b Workers’ compensation, income continuation, and loss of time insurance (e.g., sick pay) . . . . . . . . 11b

c Gain from sale of home excluded for federal tax purposes (see page 14) . . . . . . . . . . . . . . . . . . . . 11c

d Other capital gains not taxable (see page 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11d

e Net operating loss carryforward or carryback and capital loss carryforward (see page 14) . . . . . . 11e

f Income of nonresident spouse or part-year resident spouse; nontaxable income from

sources outside Wisconsin; resident manager’s rent reduction; clergy housing allowance;

and nontaxable Native American income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11f

g Partner’s, LLC member’s, and tax-option (S) corporation shareholder’s distributive share of

depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs.

If none was claimed, write “None” on federal Schedule E, Part II, near the entity’s name . . . . . . . 11g

h Car or truck depreciation (standard mileage rate) (see page 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11h

i Other depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs . . 11i

j Disqualified losses (see Schedule 4, page 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11j 12 a Subtotal. Add lines 11a through 11j (if less than the total of lines 13, 14a, and 14c, see page 16) . . . 12a b Number of qualifying dependents. Do not count yourself or your spouse (see page 16) x $500 = 12b c Household income. Subtract line 12b from line 12a (if $24,680 or more, no credit is allowed) . . . . 12c .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 2021 Schedule H Page 2 of 4 SSN Name DON’T file this claim UNLESS a rent certificate or property tax bill (or closing statement) is included. STOP .00 .00 .00 .00 Credit Computation 16 Fill in the smaller of (a) amount on line 15 or (b) $1,460 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Using the amount on line 12c, fill in the appropriate amount from Table A (page 25) . . . . . . . . . . 17 18 Subtract line 17 from line 16 (if line 17 is more than line 16, fill in 0; no credit is allowable) . . . . 18 19 Homestead credit – Using the amount on line 18, fill in the credit from Table B (page 26) . . . . . . 19 If filing a Wisconsin income tax return, fill in your homestead credit (line 19) on line 29 of Form 1 or line 62 of Form 1NPR. Don’t delay your refund. Attach all necessary documents. See page 20. 13 Homeowners – Net 2021 property taxes on your homestead, whether paid or not . . . . . . . . . . . . 13 14 Renters–Rent from your rent certificate(s), line 8a (or Shared Living Expenses Schedule). See pages 18 to 20. Heat included (8b of rent certificate is “Yes”) . . . . . . . . . . . . . 14a x .20 (20%) = 14b Heat not included (8b of rent certificate is “No”) . . . . . . . . . . 14c x .25 (25%) = 14d 15 Total of lines 13, 14b, and 14d (or amount from line 6 of Schedule 3) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .00 .00 .00 .00 .00 .00 A Check here if your home was located on more than one acre of land and was not part of a farm; see Schedule 1, page 3 . . . . . . . . A B Check here if your home was located on more than one acre of land and was part of a farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B C Check here if your home was used for other than personal or farm purposes while you lived there in 2021; see Schedule 2, page 3 . C D Check here if you received Wisconsin Works (W2) payments or county relief during 2021; see Schedule 3, page 4 . . . . . . . . . . . . . D Taxes and/or Rent See pages 17 to 20. .00 Caution: Sign the return on page 3

I-016bi 2021 Schedule H Page 3 of 4 SSN Name Schedule 2 Allowable Taxes/Rent – Home Used Partly for Purposes Other Than Farm or Personal Use • Complete this schedule if your homestead (as defined on page 7 of the instructions) was not part of a farm but was used partly for purposes other than personal use while you lived there in 2021. Only the personal portion of your property taxes/rent may be claimed. • “Other uses” include part business or rental use where a deduction is allowed or allowable for tax purposes, and a separate unit occupied by others rent free. See paragraph 3 under “Exceptions: Homeowners and/or Renters” (page 19) for examples and additional information. 1 Net 2021 property taxes/rent or

amount from line 9 of Schedule 1

(see pages 18 to 20) . . . . . . . . . . . . . . . . . 1 2 Percentage of homestead used

solely for personal purposes . . . . . . . . . . . 2 3 Multiply line 1 by line 2. Fill in here and

on line 13, 14a, or 14c of Schedule H,

or on line 1 or 2 of Schedule 3 on page 4 . 3 .00 . % .00 . • Homeowners: Complete this schedule if your home was on more than one acre of land and was not part of a farm (as defined on page 7 of the instructions). Claim only the property taxes on one acre of land and the buildings on it. • Renters: If your home was on more than one acre of land and was not part of a farm, do not complete Schedule 1, but see exception 4 under “Exceptions: Homeowners and/or Renters” (page 19) for instructions. • Do not complete this schedule if your home was part of a farm. You may claim the property taxes on up to 120 acres of land adjoining your home and all improve­ ments on those 120 acres. • If you wish to use a different method to prorate your property taxes, attach to Schedule H your computation of allowable property taxes. 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 improvements

(from tax bill) . . . . . . . . . . . . . . . . . . . . . . . 4 5 Add line 3 and line 4 . . . . . . . . . . . . . . . . . 5 6 Add line 1 and line 4 (total assessed value) . 6 7 Divide line 5 by line 6 (carry the decimal

to four places) . . . . . . . . . . . . . . . . . . . . . . 7 8 Net 2021 property taxes (see instructions

for line 13 of Schedule H, on page 17) . . . . . . 8 9 Multiply line 8 by line 7. Fill in here and

on line 13 of Schedule H or line 1 of

Schedule 2 or 3 below . . . . . . . . . . . . . . . . 9 .00 .00 .00 .00 .00 .00 .00 Schedule 1 Allowable Taxes – Home on More Than One Acre of Land . Mail to:

Wisconsin Department of Revenue

PO Box 34

Madison WI 53786-0001 For Department Use Only C Under penalties of law, I declare this homestead credit claim and all attachments are true, correct, and complete to the best of my knowledge and belief. Claimant’s signature Sign here Spouse’s signature Date Date Daytime phone number ( ) Daytime phone number ( ) Sign here Wisconsin Identity Protection PIN (7 characters) Wisconsin Identity Protection PIN (7 characters)

The Property Tax Deferral Loan Program provides loans to help individuals age 65 or older pay their property taxes. Qualified applicants may participate even if they receive homestead credit. For more information, contact the Wisconsin Housing and Economic Development Authority at (608) 266‑7884 (Madison), (414) 227‑4039 (Milwaukee), or 1‑800‑755‑7835. Note Homeowners Age 65 or Older 2021 Schedule H Page 4 of 4 SSN Name Disqualified Losses Schedule 4 Complete this schedule if you had any disqualified losses. Disqualified losses are losses indicated on lines 2-10 below (see the instructions for line 11j on page 15). Disqualified losses are required to be added back to household income for homestead credit purposes. A disqualified loss does not include net gains from the sale or exchange of capital or business assets or net profits. Enter all amounts as positive numbers. 1 If your primary income was from farming, did the farm generate less than $250,000 in gross

receipts in 2021? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

(if yes, do not complete this schedule. Your net losses do not have to be added back.) 2 Net business loss from a sole proprietorship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Net capital loss (Include only current year capital losses on this line. Do not include any capital

loss carryforward) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Net rental real estate and royalty loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Net loss from a partnership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Net loss from a tax-option (S) corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Net loss from a trust or estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Net loss from a real estate mortgage investment conduit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Net loss from the sale of business property (not including losses from involuntary conversions) . 9 10 Net farm loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Subtotal (add lines 2 through 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Amount of depreciation, Section 179 expense, depletion, amortization, and intangible drilling

costs reported on lines 11g, 11h, and 11i which is included on lines 2 through 10 above . . . . . . . 12 13 Total (Subtract line 12 from line 11). If zero or less, enter 0 (zero). Fill in here and on line 11j

of Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Yes No .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Complete this schedule if, for any month of 2021, you received a) Wisconsin Works (W2) payments of any amount, or b) county relief payments of $400 or more. If you received these payments for all 12 months of 2021, do not complete Schedule H; you do not qualify for homestead credit. Example: You received Wisconsin Works payments for 4 months in 2021. Rent paid for 2021 was $4,500, and heat was included. Line 2 20% of rent paid ($4,500 x .20) . . . . . . . . . . . $900 4 Monthly rent ($900 ÷ 12) . . . . . . . . . . . . . . . . $475 5 Number of months no Wisconsin Works

received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 6 Reduced rent ($75 x 8 months) . . . . . . . . . . . $600 In this example, “600” would be filled in on line 15 of Schedule H. 1 Homeowners – fill in the net 2021

property taxes on your homestead or the

amount from line 3 of Schedule 2 . . . . . . . 1 2 Renters – if heat was included, fill in

20% (.20), or if heat was not included,

fill in 25% (.25), of rent from line 8a of the

rent certificate(s) or line 3 of Schedule 2 . . . 2 3 Add line 1 and line 2; fill in the smaller of

a) the total of lines 1 and 2, or b) $1,460 . . . 3 4 Divide line 3 by 12. . . . . . . . . . . . . . . . . . . . 4 5 Number of months in 2021 for which you

did not receive a) any Wisconsin Works

(W2) payments, or b) county relief

payments of $400 or more. . . . . . . . . . . . . 5 6 Multiply line 4 by line 5. Fill in here and

on line 15 of Schedule H. Do not fill in

line 13 or 14 . . . . . . . . . . . . . . . . . . . . . . . . 6 Taxes/Rent Reduction – Wisconsin Works (W2) or County Relief Recipients Schedule 3 .00 .00 .00 .00 .00

Rental Assistance Wisconsin has a variety of rental assistance programs that are administered by the state of Wisconsin, local governments, and local community organizations. In general, these programs pay to a landlord a portion of a tenant's outstanding rent if the tenant is unable to pay their rent. Rental assistance program payments used to pay a claimant's rent during the year do not count as rent paid by the tenant. Only rent actually paid by the tenant should be used in figuring rent paid on line 14. See page 18. In addition, rental assistance payments are generally not included in household income, because the tenant is not receiving "cash" public assistance. Farm Optional Method for Computing Net Earnings from Self-Employment The farm optional method of computing net earnings from self-employment on Schedule SE qualifies as earned income for purposes of qualifying for the homestead credit beginning with claims filed for tax year 2021. See page 7.

H & H-EZ Wisconsin Homestead Credit revenue.wi.gov 2021 Instructions FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your social security number on the Wisconsin homestead credit claim is made under the authority of section 71.55(7) of the Wisconsin Statutes. The disclosure of this number on your claim is mandatory. It will be used for identification purposes throughout the processing, filing and auditing of your claim and the issuance of refund checks. I-016a  FREE: file your state tax return at no charge  ACCURATE: it does the math for you  SECURE: safe and secure website WI file is: Visit revenue.wi.gov to file your Wisconsin state tax return online for FREE. Click on WI file to get started! You May Be Able To Claim Homestead Credit If: • You owned or rented your home in 2021 • You were a legal resident of Wisconsin from January 1 through December 31, 2021 • You were between the ages of 18 and 61 on December 31, 2021, and had earned income • You were 62 or older on December 31, 2021, or disabled • You will not be claimed as a dependent on someone else’s 2021 federal income tax return More details on page 4 ... Need Help With Your Taxes? You may be eligible for free

tax help. See page 3 for: • Who can get help • How to find a location • What to bring with you Para Assistencia Gratuita en Español Ver página 3 Checklist:

Fill out all the necessary lines on this schedule

Include all household income (see pages 10 to 17)

Sign and date the schedule

Attach your property tax bill or rent certificate(s)

If disabled and under age 62, attach a statement verifying that you were disabled in 2021 (see page 20)

Attach any other needed documents (see page 20) The Property Tax Deferral Loan Program provides loans to help people age 65 or older pay their property taxes. See page 4 of Schedule H for more information. Property Tax Payment Assistance

2 • NEVER USE COMMAS OR DOLLAR SIGNS. They can be misread when scanned.

• Round off amounts to WHOLE DOLLARS – NO CENTS. • Do not use parentheses ( ) for a negative number. Use a negative sign, -8300 rather than (8300). • Print your numbers like this: Do not use: • Do not add cents in front of the preprinted zeros on entry lines. Enter numbers as shown below. • Do not cross out entries. Erase or start over. • Do not write in the margins. • Always put entries on the lines, not to the side, above, or below the line. • Lines where no entry is required should be left blank. Do not fill in zeros. • Do not draw vertical lines in entry fields. They can be read as a “ı” when scanned. • If filing a Wisconsin income tax return, fill in the homestead credit amount on the appropriate line of the return. E-file your homestead claim for the fastest available processing. However, if you do paper file, there are several things you can do that will speed-up the processing of your claim. Faster processing means faster refunds. Paper homestead claims are electronically scanned. The processing of the claim (and any refund) is delayed when the claim cannot be read correctly. To aid in the scanning process, be sure to do the following when completing Schedule H or H‑EZ: • Do not submit photocopies to the department. Photocopies can cause unreadable entries. • Use BLACK INK. Pencils, colored ink, and markers do not scan well. • Write your name and address clearly using CAPITAL LETTERS like this  • Do not include a lot number or suite number as an apartment number. These should be included as part of the street address. 13 Homeowners – Net 2021 property taxes on your homestead, whether paid or not . . . . . . . . . . . . . . . 13 14 Renters–Rent from your rent certificate(s), line 8a (or Shared Living Expenses Schedule). See pages 18 to 20. Heat included (8b of rent certificate is “Yes”) . . . . . . . . . . . . 14a x .20 (20%) = . 14b Heat not included (8b of rent certificate is “No”) . . . . . . . . . 14c x .25 (25%) = . 14d 15 Total of lines 13, 14b, and 14d (or amount from line 6 of Schedule 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .00 .00 .00 .00 .00 .00 SMITH JOSEPH J SMITH MARY E 2375 N 7 ST ANYWHERE WI 55555 Legal first name Claimant’s legal last name Spouse’s legal first name Spouse’s legal last name Current home address (number and street) State City or post office Zip code M.I. M.I. Apt. no. Tips on Paper Filing Your Homestead Claim

3 Index

Page Address (where to file) . . . . . . . . . . . . . . . 6 Adoption assistance . . . . . . . . . . . . . . . . 14 Amending Schedule H or H‑EZ . . . . . . . . 9 Annuities . . . . . . . . . . . . . . . . . . . . . . . . . 13 Assemble (how to assemble your claim) 20 Assistance (help in preparing your claim) 6 Business use of home . . . . . . . . . . . . . . 19 Capital gains . . . . . . . . . . . . . . . . . . . . . . 14 Capital loss carryforward . . . . . . . . . . . . 14 Caretaker supplement payments . . . . . . 12 Cash public assistance . . . . . . . . . . . . . 14 Checklist . . . . . . . . . . . . . . . . . . front cover Child support . . . . . . . . . . . . . . . . . . . . . 13 Computing your credit . . . . . . . . 20, 25, 26 County relief . . . . . . . . . . . . . . . . . . . . 4, 14 Deceased claimant . . . . . . . . . . . . . . . 4, 20 Deferred compensation . . . . . . . . . . . . . 13 Definitions – Age . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Disabled . . . . . . . . . . . . . . . . . . . . . . . . . 6 Disqualified loss . . . . . . . . . . . . . . . . . . . 7 Earned income . . . . . . . . . . . . . . . . . . . . 7 Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Farmer . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Farming . . . . . . . . . . . . . . . . . . . . . . . . . 7 Farm premises . . . . . . . . . . . . . . . . . . . . 7 Homestead . . . . . . . . . . . . . . . . . . . . . . . 7 Household . . . . . . . . . . . . . . . . . . . . . . . 8 Household income . . . . . . . . . . . . . . . . . 8 Wisconsin Works (W2) payment . . . . . . 8 Dependent deduction . . . . . . . . . . . . . . . 16 Disqualified loss . . . . . . . . . . . . . . . . . . . 15 Depreciation . . . . . . . . . . . . . . . . . . . 15, 16 Divorced claimants . . . . . . . . . . . . . . . 6, 24 Electronic filing . . . . . . . . . . . . . . . . . . . . . 5 Fellowships . . . . . . . . . . . . . . . . . . . . . . . 13 Filing (how, when, and where) . . . . . . . . . 5 Food stamps . . . . . . . . . . . . . . . . . . . . . . 14 Foster care payments . . . . . . . . . . . . . . . 14 Free tax preparation . . . . . . . . . . . . . . . . . 3 Fuel assistance . . . . . . . . . . . . . . . . . . . 14 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Home, sale of . . . . . . . . . . . . . . . . . . . . . 14 Homeowners . . . . . . . . . . . . . . . . . . 17-20 Household income . . . . . . . . . . . . . . 10-17 IRA, SEP, SIMPLE . . . . . . . . . . . . . . . . . 13 Income . . . . . . . . . . . . . . . . . . . . . . . 10-17 Income continuation . . . . . . . . . . . . . . . . 14 Kinship care . . . . . . . . . . . . . . . . . . . . . . 14 Landlord will not sign rent certificate . . . 18 Long-term care insurance . . . . . . . . . . . 11 Lottery and gaming credit . . . . . . . . . . . . 18 Marital property law . . . . . . . . . . . . . 22-24 Married (marriage took place) in 2021 . . 23 Medical care insurance . . . . . . . . . . . . . 11 Military compensation . . . . . . . . . . . . . . 13 Mobile and manufactured homes . . . 17, 18 Name and address area . . . . . . . . . . . . . 10 Net operating loss carryforward and carryback . . . . . . . . . . . . . . . . . . . . . . . 14 Nonresident students . . . . . . . . . . . . . . . 10 Ownership of homestead . . . . . . . . . 17-20 Pensions . . . . . . . . . . . . . . . . . . . . . . . . . 13 Property Tax Deferral Loan Program . . . . . . . . . page 4 of Schedule H Property taxes . . . . . . . . . . . . . . . . . 17-20 Qualifications . . . . . . . . . . . . . . . . . . . . . . 4 Questions 1 to 6 on Schedule H . . . . . . . 10 Railroad retirement benefits . . . . . . . . . . 13 Refund questions . . . . . . . . . . . . . . . . . . . 6 Rent, renters . . . . . . . . . . . . . . . . . . . 18‑20 Rollovers . . . . . . . . . . . . . . . . . . . . . . . . 13 Scholarships . . . . . . . . . . . . . . . . . . . . . . 13 Separated in 2021 . . . . . . . . . . . 10, 22, 23 Shared living quarters . . . . . . . . . . . . . . 18 Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . 14 Sign your claim . . . . . . . . . . . . . . . . . . . . 20 Social security, SSI, SSI-E, SSD benefits 12 Special Conditions . . . . . . . . . . . . . . . . . 10 Special Instructions . . . . . . . . . . . . . 22-24 Spousal impoverishment . . . . . . . . . 22-23 Spouse died in 2021 . . . . . . . . . . . . . . . . 24 Support payments . . . . . . . . . . . . . . . . . 13 Tables for computing credit . . . . . . . 25-26 Taxable income . . . . . . . . . . . . . . . . . . . 11 Tax-exempt housing . . . . . . . . . . . . . . 4, 19 Tax-free exchanges . . . . . . . . . . . . . . . . 13 Telephone numbers . . . . . . . . . . . . . . . . . 6 Unemployment compensation . . . . . . . . 12 Which schedule to file . . . . . . . . . . . . . . . 5 Wisconsin Works (W2) payments 4, 8, 14, 19 Workers’ compensation . . . . . . . . . . . . . 14

Page

Page 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 and many sites will even e‑file your return. The entire service is free. Who can use VITA services? • Low and moderate income individuals • Individuals with disabilities • Elderly • 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 • To claim the homestead credit, bring a completed rent certificate (if you are a renter), a copy of your 2021 property tax bill (if you are a homeowner), a record of any Wisconsin Works (W2) payments received in 2021, and a statement from your physician or the Veteran’s Administration, or a document from the Social Security Administration (if you are disabled) • Both spouses must be present to file a joint return VITA and TCE locations: • In Wisconsin, call 1‑800‑906‑9887 • On the web, visit revenue.wi.gov and type “VITA sites” in the Search box • Call the AARP at 1‑888‑227‑7669 • Call “211” for local free tax sites Free Tax Preparation Available (commonly referred to as VITA or TCE) 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) 266‑2772 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

4 General Instructions A. Do You Qualify? To see if you qualify for homestead credit, answer “Yes” or “No” to all of the questions in Steps 1 and 2 below. Step 1 If you answer “No” to any question in Step 1, do not complete Schedule H or H‑EZ; you do not qualify for homestead credit. If you answer “Yes” to all the questions, go on to Step 2. a. Do you (or your spouse, if married) meet one of the following qualifications? 1. Are age 62 or older as of December 31, 2021 (in order to meet this qualification you must be the claimant)? 2. Are disabled and you (or your spouse, if married, and are the claimant) meet the definition given in F.2 on page 6? 3. Have earned income (see definition F.4 on page 7)? b. Were you (or your spouse, if married) age 18 or older as of December 31, 2021 (in order to meet this qualifi­ cation you must be the claimant)? c. Were you a legal resident of Wisconsin from January 1 through December 31 of 2021? d. Was your household income (see definition F.11 on page 8) for 2021 less than $24,680? e. Were you the owner or renter of the Wisconsin homestead (see definition F.9 on page 8) you lived in during 2021? Step 2 If you answer “Yes” to any question in Step 2, do not complete Schedule H or H‑EZ; you do not qualify for homestead credit. a. Were you claimed or will you be claimed as a dependent on someone else’s 2021 federal income tax return? (If you were age 62 or older on December 31, 2021, this limitation does not apply to you, so answer “No.”) b. Are you currently living in a nursing home and also receiving Title XIX medical assistance? c. For each month of the entire 2021 year, did you receive either Wisconsin Works (W2) payments (see definition F.12 on page 8) of any amount or county relief payments of $400 or more? d. Did you live FOR THE ENTIRE 2021 YEAR in housing that is exempt from property taxes? (A municipal housing authority property created under sec. 66.1201, Wis. Stats., is not considered tax-exempt for homestead credit purposes if that authority makes payments in lieu of property taxes to the city or town in which it is located. If you live in public housing, you may wish to check with your manager.)

Note: If you are claiming property taxes on your former homestead and meet the requirement under paragraph 8 on page 19 under “Exceptions: Homeowners and/or Renters”, this limitation does not apply, so answer “No.” e. Have you claimed or will you claim a Wisconsin farmland preservation credit for 2021 or a veterans and surviving spouses property tax credit based on your 2021 property taxes (payable in 2022)? f. Has another member of your household (see definition F.10 on page 8) filed a 2021 Schedule H or H-EZ? g. Is the Schedule H or H‑EZ being filed on behalf of a person who is deceased? If you answered “Yes” to all of the questions in Step 1 and “No” to all of the questions in Step 2, complete Sched­ ule H or H‑EZ (see “Which Schedule to File” on page 5) to see if homestead credit is available to you. Meeting all of the qualifications in Steps 1 and 2 does not guarantee you will receive a homestead credit.

5 General Instructions B. Which Schedule to File You may file Schedule H-EZ if: • You (and your spouse, if married) have taxable and nontaxable income only from the following sources: 1. Wages, salaries, tips, etc. (if any of your wages, salaries, tips, etc., are not taxable to Wisconsin, you cannot file on Schedule H-EZ) 2. Interest and dividends 3. Unemployment compensation 4. Pensions, annuities, and other retirement plan distributions 5. Social security benefits (including federal and state SSI, SSI-E, SSD, and caretaker supplement payments) 6. Railroad retirement benefits 7. Alimony, child support, and family maintenance 8. Wisconsin Works (W2), county relief, kinship care, and other cash public assistance 9. Gambling winnings (if your gambling winnings are reported on federal Schedule C or C-EZ, you cannot file on Schedule H‑EZ) • During 2021 you (and your spouse, if married) did not repay any amount that was included as nontaxable house­ hold income on a prior year’s homestead credit claim. • You did not become married or divorced during 2021. • If you are married, your spouse was a legal resident of Wisconsin from January 1 through December 31, 2021. • If you are married, you and your spouse did not maintain separate homes during any part of 2021 (including one spouse in a nursing home). • Your home was used only for personal purposes while you lived there in 2021 (for example, no rental or busi­ ness use, or use of a separate unit by others rent free). • Your home was located on one acre of land or less. • You did not sell your home during 2021. If you cannot file on Schedule H-EZ, you must file on Schedule H. C. How, When, and Where to File 1. How If you file a Wisconsin income tax return, you should file your Schedule H or H‑EZ with the tax return (paper clipped together if filing a paper return). Separate filing will delay your homestead refund. If you (or you and your spouse) are not required to file a tax return, Schedule H or H‑EZ may be filed by itself.

You may file Schedule H with Form 1 or 1NPR. You may file Schedule H‑EZ with Form 1; you cannot file Schedule H‑EZ with Form 1NPR.

If you previously filed your Wisconsin income tax return, and are filing a paper return, write “Income Tax Return Separately Filed” at the top of Schedule H or H‑EZ. Do not place a checkmark at the top of Schedule H or H‑EZ to designate it as an amended return.

The fastest way to get your refund is to file electronically. When you file electronically, within 48 hours after receiving your Wisconsin acknowledgment you must send all of the required Schedule H or H-EZ attach­ ments along with a completed Form W-RA, Required Attachments for Electronic Filing. You may either mail the form and attachments to the address listed in the Form W‑RA instructions or attach them electronically on our website at https://tap.revenue.wi.gov/WRA/. For additional information, see the department’s website at revenue.wi.gov or contact any department office.

6 General Instructions 2. When For most claimants, the deadline for filing a 2021 Schedule H or H-EZ is April 15, 2026. If you are a tax­ payer with a fiscal year (one ending on a date other than December 31), the deadline is 4 years, from the 15th day of the 4th month after the end of the fiscal year to which the claim relates. Do not file your 2021 Schedule H or H-EZ before January 1, 2022. 3. Where If you are not filing electronically, mail Schedule H or H-EZ with your Wisconsin income tax return to:

Wisconsin Department of Revenue

PO Box 34

Madison WI 53786-0001 D. Additional Help or Questions About Refunds 1. Help For general information about homestead credit visit any Department of Revenue office. For help in preparing Schedule H or H-EZ, schedule an appointment at our Milwaukee location by calling (414) 227- 3887. The location and telephone number of the office nearest you may be found on our website at revenue. wi.gov/Pages/FAQs/ise-address.aspx. You may also email DORHomesteadCredit@wisconsin.gov, access the department’s website at revenue.wi.gov, or phone (608) 266-8641 (Madison). 2. Refunds If you need to contact the Department of Revenue about your refund, please wait at least 12 weeks after filing your Schedule H or H-EZ. Automated assistance is available 24 hours a day, 7 days a week by calling:

(608) 266-8100 in Madison

(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 speak with a person, assistance is available Monday through Friday from 7:45 a.m. to 4:30 p.m. by calling (608) 266-8641 in Madison (long-distance charges, if applicable, will apply). If you call, you will need your social security number and the dollar amount of your refund. You may also get information on your refund using the department’s secure website at revenue.wi.gov. 3. TTY Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay System at 711. E. Refunds of Divorced Claimants If you became divorced after June 20, 1996, and your divorce judgment states that your former spouse must pay a tax liability owed to the Department of Revenue, attach a copy of the divorce judgment to Schedule H or H‑EZ. Also fill in “04” in the Special Conditions box located to the right of where your zip code is entered on Schedule H or H‑EZ. This will prevent your refund from being applied against that tax liability. F. Definitions 1. Age If your birthday falls on January 1, you are considered to be a year older as of December 31, 2021. Example: If you were born on January 1, 1957, you are considered to be age 65 as of December 31, 2021. 2. Disabled An individual who is unable to engage in any substantial gainful employment by reason of a medically determinable physical or mental impairment which has lasted or is reasonably expected to last for a continuous period of not less than 12 months. If you are disabled, you are required to verify you meet the definition of disabled by enclosing one of the following:

a. Physician’s Statement – A statement from your physician which states the beginning date of the disability

and that you meet the definition of disabled, as described above.

7 General Instructions

b. Veteran’s Statement – A statement from the Veteran’s Administration certifying that the claimant is

receiving a disability benefit due to 100 percent disability.

c. Social Security Administration Document – A document or copy of a document from the Social Security

Administration stating the date the disability began. 3. Disqualified Loss The sum of the following amounts:

a. Net loss from sole proprietorships

b. Net capital loss

c. Net loss from sales of business property, excluding loss from involuntary conversions

d. Net loss from rental real estate, royalties, partnerships, tax-option (S) corporations, trusts, estates, and

real estate mortgage investment conduits

e. Net farm loss

This does not include net profits or net gains from the sale or exchange of capital or business assets. Example: You have two partnerships reported on federal Schedule E. Partnership A reports a net profit of $55,000 on line 28(k) of federal Schedule E. Partnership B reports a net loss of ($15,000) on line 28(i) of federal Schedule E. The amount of disqualified loss added back to household income is $15,000. 4. Earned Income Wages, salaries, tips, other employee compensation, and net earnings from self-employment. Example 1: You have $15,000 of wages and ($6,000) of net earnings from self-employment. Your total earned income would be $9,000. Example 2: You have $5,000 of wages and ($8,000) of net earnings from self-employment. Your total earned income would be less than zero. Therefore, unless you were over the age of 61, as of December 31, 2021, or disabled, you would not qualify to claim the homestead credit. Note: The farm optional method of computing net earnings from self-employment qualifes as earned income for purposes of qualifying for the homestead credit. 5. Farm A farm is property used for agricultural purposes. Your homestead generally is considered part of a farm if the current or most recent use of the property while owned by you was for agricultural purposes. 6. Farmer A farmer is any person engaged in farming. 7. Farming The operation of farm premises owned or rented by the operator. 8. Farm Premises Areas used for operations of: a. Planting and cultivating of the soil. b. Raising and harvesting of agricultural, horticultural, or arboricultural crops. c. Raising, breeding, tending, training, and management of livestock, bees, poultry, fur-bearing animals,

wildlife or aquatic life, or their products. d. The processing, drying, packing, packaging, freezing, grading, storing, delivering to storage, to market,

or to a carrier for transportation to market, distributing directly to consumer, or marketing any of the above- named commodities, substantially all of which have been planted or produced. e. The clearing of such premises and the salvaging of timber and management and use of wood thereafter,

but not including logging, lumbering, or wood cutting operations unless conducted as an accessory to other farming operations. f. The managing, conserving, improvement, and maintaining of such farm premises or the tools, equipment,

and improvements thereafter and the exchange of labor, services, or the exchange of use of equipment with other farmers in pursuing such activities.

For any person deriving their principal income from farming, the operation of farm machinery in performing farming services for other farmers for a consideration, other than exchange of labor, shall be deemed farming if it does not exceed 30 days during 2021. This operation shall be deemed to include any other activities commonly considered to be farming whether conducted on or off such premises by the farm operator. Note: Areas used for operations do not include other areas, greenhouses, or other similar structures unless used principally for the production of food and farm plants.

8 General Instructions 9. Homestead Your homestead is the Wisconsin home you occupy, whether you own it or rent it, and up to one acre of land adjoining it (or up to 120 acres of land if the homestead is part of a farm). For example, it may be a house, an apartment, a rented room, a mobile or manufactured home, a farm, or a nursing home room.

Unless your homestead is part of a farm, it does not include any part that is used for business or rental purposes where a deduction is allowed or allowable for federal tax purposes, or a separate unit occupied by others rent free. 10. Household A household is a claimant and the claimant’s spouse living in the claimant’s homestead. If you are single, you are a household, whether you live alone or with others. If you are married, you and your spouse are a household if you live together. If you are married but you and your spouse maintained separate homes on December 31, 2021, you are each considered a separate household. 11. Household Income Household income is all your income reportable for Wisconsin income tax purposes and all the items identified on lines 9a through 11j of Schedule H (lines 6a through 6i of Schedule H-EZ), less a deduction of $500 for each qualifying dependent.

If you were married and lived with your spouse during all of 2021, you must combine both incomes to determine household income. If during 2021 you were separated from your spouse for all or part of the year (including one spouse living in a nursing home), you became married or divorced, or your spouse died, see the “Special Instructions” on pages 22 through 24 for information on how to determine household income. 12. Wisconsin Works (W2) Payment A Wisconsin Works or “W2” payment is a payment received under the Wisconsin Works assistance program for participating in a community service job or a transitional placement, or as a caretaker of a newborn child.

Amounts received under the Wisconsin Works program for trial jobs are taxable wages and are not included in the definition of Wisconsin Works (W2) payment for homestead credit purposes. Amounts received for job access loans, health care coverage, child care subsidies, and transportation assistance are also not included in the definition, and are not includable in household income. G. Situations and Solutions Publication 127, Wisconsin Homestead Credit Situations and Solutions, provides additional information about various situations covered in these instructions, as well as some situations that are not covered. Publication 127 is available at any Department of Revenue office or through the department’s website at revenue.wi.gov. H. Filing Incorrect Claims If you file an incorrect claim for homestead credit due to negligence or fraud, you may be subject to penalties. Civil penalties can be as much as 100% of the difference between the credit claimed and the amount that should have been claimed. Criminal penalties include a fine up to $10,000 and imprisonment. Restrictions and penalties may apply to incorrect claims for refundable credits, including but not limited to, earned income credit, homestead credit, or the veterans and surviving spouses property tax credit. If you file a credit claim that is reckless or with intentional disregard of the income tax law, one or both of the following may apply: (1) You may not be allowed to claim that credit and any other refundable credit for the next two tax years (2) You may be subject to a penalty equal to 25% of the difference between the credit claimed on your return and the credit as properly calculated If you file a credit claim that is false or excessive and filed with fraudulent intent, one or both of the following may apply: (1) You may not be allowed to claim that credit and any other refundable credit for the next ten years (2) You may be subject to a penalty equal to 100% of the difference between the credit claimed on your return and the credit as properly calculated

9 General Instructions I. Amending Schedule H or H‑EZ If you find that you made an error on your original Schedule H or H-EZ, fill in another Schedule H or H-EZ. Place a checkmark where indicated at the top of your corrected Schedule H or H-EZ to designate it as an amended return. Fill in lines 1a through 19 (lines 1a through 14 of Schedule H-EZ) using the corrected amounts of household income, property taxes, and rent. Include with your amended Schedule H or H-EZ a copy of the property tax bill(s) and/or the original rent certifi­ cate(s) for any additional property taxes and/or rent that is claimed. If filing a paper return, send these documents with your return or with Form W-RA, if filing electronically. Note: You may be able to electronically file an amended homestead credit claim through the department’s Wis­ consin e-file application at revenue.wi.gov or through your software package. If you filed only Schedule H or H-EZ Sign and date your amended Schedule H or H-EZ in the space provided, if filing a paper return. If you and your spouse are residing together, your spouse must also sign. Include with your amended Schedule H or H-EZ, Schedule AR, Explanation of Amended Return, to explain the changes made to your return. If your amended Schedule H or H-EZ has increased the amount of your homestead credit, you will receive a refund for the additional amount. If your amended Schedule H or H-EZ has decreased the amount of your home­ stead credit, you will owe the difference between the amount shown on the amended Schedule H or H-EZ and the amount of homestead credit previously refunded to you. If you owe an additional amount, include your check or money order, made payable to the Wisconsin Department of Revenue. If you are not filing electronically, mail your amended Schedule H or H-EZ to: Wisconsin Department of Revenue PO Box 34 Madison WI 53786-0001. If you also filed Form 1 or 1NPR Your amended Schedule H or H-EZ must be attached to an amended Form 1 or 1NPR, if filing a paper return. See the instructions for Form 1 or 1NPR for information as to how to complete the filing of your amended Form 1 or 1NPR.

10 Line Instructions Schedule H-EZ See Schedule H‑EZ instructions. Schedule H

Schedule H has preprinted zeros in the “cents” area of the entry lines. Amounts filled in on those lines should be rounded to the nearest dollar. For more tips, see page 2. Name and Address Area Print or type all information requested in the spaces provided on Schedule H. Include your social security number (and your spouse’s, if applicable) and your tax district. Do not use a return address label. Do not include a lot number or suite number as an apartment number. These should be included as part of the street address.

Special Conditions Certain persons have to enter information in the Special Conditions section. See “Refunds of Divorced Claim­ ants” on page 6. n Lines 1 Through 6 (Lines 1 Through 3 of Schedule H‑EZ) – Questions Fill in the information requested on these lines. Failure to answer these questions may delay your refund. Questions 1a and 1b Fill in your age as of December 31, 2021, on line 1a. If married, fill in spouse’s age as of December 31, 2021, on line 1b. If either you or your spouse, if married, are age 62 or older as of December 31, 2021, you do not need to answer questions 1c or 1d. Question 1c If the answers to questions 1a and 1b are both under age 62, answer question 1c. If you answer 1c “yes”, you do not need to answer question 1d. Note: Only one spouse must meet the definition of disabled to qualify for the homestead credit. The spouse that meets this definition must be the claimant. Question 1d If the answer to question 1c is “no”, answer question 1d. If you and your spouse are under age 62 as of December 31, 2021, you and your spouse are not disabled, and you and your spouse do not have earned income, you do not qualify for the homestead credit. Note: Only one spouse must have earned income to qualify for the homestead credit. The spouse that meets this definition must be the claimant. Question 2 You are not a full-year legal Wisconsin resident if you moved here from another state after January 1, 2021, or if you moved here from another state for educational purposes only and have not abandoned your other state’s residence. If you are not a U.S. citizen, you are not a legal Wisconsin resident unless (1) you are a lawful permanent resident of the United States (have been issued a green card or permanent residence card), a refugee, or have been granted asylum, and (2) you intend to remain permanently and indefinitely in Wisconsin. Question 4b It is not necessary to answer question 4b unless 4a is answered “Yes.” Question 5 If you became married or divorced during 2021, check “Yes.” Fill in the date and place a checkmark in front of the word “married” or “divorced.” See the “Special Instructions” on pages 23 and 24. Question 6a It is not necessary to answer question 6a if you were not married during any part of 2021. If one spouse was in a nursing home during 2021, you are considered to be maintaining separate homes, so answer “Yes” to question 6a. Question 6b If this applies to you, refer to the “Special Instructions” on pages 22 and 23 for additional information. n Lines 7 Through 12 – Household Income These instructions apply if during all of 2021 you were single or married and living with your spouse. If during 2021 you were separated, you became married or divorced, or your spouse died, read the applicable “Special Instructions” on pages 22 through 24 before you complete lines 7 through 12.

The federal economic impact payments (stimulus payments) are not taxable for federal or Wisconsin income tax purposes and are not included in household income.

11 Line Instructions Line 7 (Line 4 of Schedule H‑EZ) – Income from Tax Return Fill in line 7 (line 4 of Schedule H-EZ) only if you or you and your spouse are filing or have already filed a 2021 Wisconsin income tax return. If you were married and lived with your spouse all year but file separate income tax returns, fill in the income from both of your tax returns. If you are filing your tax return with Schedule H or H-EZ, first complete the income portion of your tax return. Fill in the income from line 5 of Form 1 or line 30 of Form 1NPR, on line 7 (line 4 of Schedule H-EZ). Exception: If you are filing Form 1NPR and line 29, Wisconsin column, is more than line 15, Wisconsin column, subtract line 29 from line 15. Fill in the result on line 7 as a negative number. If you or you and your spouse have already filed your 2021 Wisconsin income tax return, see page 5, Part C.1, paragraph 3. If you fill in line 7 (line 4 of Schedule H-EZ), do NOT fill in line 8a, 8b, or 8c (line 5a, 5b, or 5c of Schedule H-EZ). Note: If scholarship or fellowship income was included in household income in a prior year, any portion of that income included on line 7 of your 2021 Schedule H may be subtracted on line 9h. Enter the amount of the sub­ traction as a negative number. Line 8 (Line 5 of Schedule H‑EZ) – Income – No Tax Return Fill in lines 8a, 8b, and 8c (lines 5a, 5b, and 5c of Schedule H-EZ) only if you or you and your spouse are not filing a 2021 Wisconsin income tax return. If you were married and lived with your spouse all year, fill in all of the income of both spouses. If you lived with your spouse for only part of the year, see the “Special Instructions” on pages 22 and 23. Line 8a (line 5a of Schedule H‑EZ) Fill in the amount of wages, interest (including funeral trust interest), and dividends that are taxable to Wisconsin in the spaces provided. Fill in the total of these amounts on line 8a (line 5a of Schedule H-EZ). Line 8b (line 5b of Schedule H‑EZ) Fill in all other items of Wisconsin taxable income on line 8b (line 5b of Schedule H-EZ), such as: unemployment compensation, pensions and annuities, gambling winnings, capital gains, alimony, and business income. If filing Schedule H, attach a schedule explaining the sources of income and the amount from each source. Qualified Wisconsin retirement income subtraction If you (and/or your spouse if married filing a joint return) were 65 years of age or older on December 31, 2021, and your federal adjusted gross income is less than $15,000 ($30,000 if married filing a joint return or, if married filing a separate return, the sum of both spouses’ federal adjusted gross income must be less than $30,000), you may deduct up to $5,000 of your qualified retirement income for Wisconsin purposes. If both spouses were 65 years of age or older, each spouse may deduct up to $5,000 of qualified retirement income. Do not include this amount on line 8b (line 5b of Schedule H-EZ). Instead, this amount should be included on line 9d (line 6d of Schedule H-EZ). Line 8c (line 5c of Schedule H-EZ) If you have income reportable on line 8 (line 5 of Schedule H-EZ) and paid for medical care insurance (including Medicare insurance deducted from your social security benefits and Medicare Supplemental insurance) or long-term care insurance in 2021, you may be able to claim a deduction for all or a portion of these costs: 1) Complete the worksheet below. If you purchased your medical care insurance through an Exchange (Market­ place), the amount you paid is the amount paid after your premium was reduced for any advance payment of the premium assistance credit. Insurance Deduction Worksheet 1. Amount you paid in 2021 for medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Amount you paid for long-term care insurance in 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 2) The amount from line 3 of the worksheet above may be claimed against taxable income reported on line 8 of Schedule H (line 5 of Schedule H-EZ).

12 Line Instructions CAUTION The amount of your deduction may not exceed your taxable income, as reported on line 8 of Schedule H (line 5 of Schedule H-EZ), to cause your income to become negative.

Example 1: You received $500 of taxable interest, $10,000 of gross social security benefits, and a $2,000 pension distribution in 2021. Medicare Part B premiums of $1,735 were deducted from the social security benefits received. As you were at least age 65 at the end of 2021, you are allowed a subtraction from Wisconsin income for the pension distribution (see the 2021 Schedule SB instructions for additional information concerning the retirement income subtraction). You elect to take a pension distribution subtraction of $765 in order to claim the full amount of the medical care insurance subtraction. Enter “500” on line 8a (line 5a of Schedule H-EZ), “1235” on line 8b (line 5b of Schedule H-EZ), “-1735” on line 8c (line 5c of Schedule H-EZ), “10000” on line 9b (line 6b of Schedule H-EZ) and “765” on line 9d (line 6d of Schedule H-EZ).

Example 2: You had $2,000 of self-employment income, $141 of self-employment tax deduction, $100 of inter­est income, and $6,000 of railroad retirement benefits. You paid $3,000 in medical insurance premiums for the year. Enter “100” on line 8a (line 5a of Schedule H-EZ). Enter “1859” ($2,000 less $141 of self-employment tax deduction) on line 8b (line 5b of Schedule H-EZ). Enter “-1959” on line 8c (line 5c of Schedule H-EZ). Since your medical care insurance subtraction is limited to your taxable income, you may not claim the full amount of medical care insurance premiums paid for the year. Enter “6000” on line 9c of Schedule H (line 6c of Schedule H-EZ). n Lines 9a Through 11j Fill in all nontaxable household income received in 2021 from any of the sources indicated. If you are married, combine the incomes of both spouses and fill in the totals for each category. Do not include amounts already included on line 7, 8a, 8b, or 8c (line 4, 5a, 5b, or 5c of Schedule H-EZ). Repaid amounts Nontaxable income that was included in household income in a prior year and was required to be repaid in 2021 may be subtracted from household income on your 2021 Schedule H. Subtract the amount repaid on the income line of Schedule H to which the repayment relates. Attach an explanation indicating the amount of the repayment and the year it was included on a homestead credit claim. If the subtraction results in a negative amount, fill in that amount as a negative number. For example, fill in neg­ ative 500 as -500. Example: Your 2020 Schedule H reported $8,000 of social security benefits received in 2020. In 2021 you received social security benefits of $9,000 but were required to pay back $3,000 of the benefits you received in 2020. Fill in “6000” on line 9b of the 2021 Schedule H. This is the social security received in 2021 ($9,000) less the amount repaid ($3,000). Line 9a (6a of Schedule H‑EZ) Unemployment compensation Fill in the total amount of unemployment compensation received in 2021 that is not already included on line 7 or 8b (line 4 or 5b of Schedule H-EZ). Both taxable and nontaxable unemployment compensation must be included in household income. Line 9b (6b of Schedule H‑EZ) Social security, SSI, SSI‑E, SSD, and CTS Fill in the total amount (not the monthly amount) of social security benefits received in 2021. Include the premium amounts deducted for Medicare Parts A through D (generally, $148.50 per month, per person for Medicare Part B, unless Social Security advises of a different amount), and any social security death benefit ($255) received. Also fill in federal and state SSI (supplemental security income), SSI-E (supplemental security income – exceptional expense), SSD (social security disability), and CTS (caretaker supplement) payments ($250 per month for the first child and $150 per month per additional child). Do NOT include Title XX benefits (payments for services). Also do not include your children’s social security or SSI benefits, whether paid to them directly or to you on their behalf. Line 8c Instructions - continued

13 Line Instructions If you or your spouse are age 65 or over and received no social security, SSI, or railroad retirement benefits in 2021, attach a note stating that you did not receive income from any of these sources. Line 9c (6c of Schedule H‑EZ) Railroad retirement Fill in the total amount of railroad retirement benefits received in 2021. Include the premium amounts deducted for Medicare Parts A through D (generally, $148.50 per month, per person for Medicare Part B, unless the Railroad Retirement Board advises of a different amount.) If you or your spouse are age 65 or over and received no social security, SSI, or railroad retirement benefits in 2021, attach a note stating that you did not receive income from any of these sources. Line 9d (6d of Schedule H‑EZ) Pensions and annuities, including IRA, SEP, SIMPLE, and qualified plan distributions Fill in the GROSS amount of ALL pensions and annuities received in 2021 and not included elsewhere. Include veterans’ pensions, disability payments, any amounts you contributed to a pension fund, and nontaxable IRA, SEP, SIMPLE, and qualified plan distributions. Both taxable and nontaxable amounts must be included in household income. Exceptions: Do not include nontaxable rollovers (amounts transferred from one retirement plan to another) or tax-free Section 1035 insurance contract exchanges. If all or a part of a pension or annuity distribution in 2021 includes a rollover amount or a tax-free exchange, write “Rollover” or “Tax-Free Exchange” near line 9d (line 6d of Schedule H-EZ). Attach a copy of federal Form 1099‑R. Example: In 2021, you received pension income of $3,500, $2,700 of which is taxable income and is included on line 7 (line 4 of Schedule H-EZ). No portion of the $3,500 was a rollover. Enter “800” ($3,500 - $2,700) on line 9d (line 6d of Schedule H-EZ). Note: Taxable rollovers or conversions from one retirement plan to another, such as from a traditional IRA to a Roth IRA, should have been included as income on your Wisconsin return and may not be subtracted in determining household income. Line 9e (6e of Schedule H‑EZ) Contributions to deferred compensation plans Fill in contributions to deferred compensation plans that were excluded from income on the income tax return (do not include nondeductible contributions). Excluded deferred compensation is generally reported in box 12 of the wage and tax statement, Form W-2, preceded by the prefix D, E, F, G, H, S, or Y. Line 9f (6f of Schedule H‑EZ) Contributions to IRA, self-employed SEP, SIMPLE, and qualified plans Fill in contributions to these plans that were deducted from income on the income tax return (do not include rollover contributions or nondeductible contributions). These deductions are reported in the “Adjustments to Income” section of federal Schedule 1 (Form 1040). Line 9g (6g of Schedule H‑EZ) Interest on United States securities and state and municipal bonds Fill in any nontaxable interest received on securities of the federal government or its instrumentalities, such as U.S. Savings Bonds or Treasury Notes, and on nontaxable state and municipal bonds, such as Wisconsin Housing Finance Authority bonds. Line 9h Scholarships, fellowships, grants, and military compensation Fill in the total amount received in 2021 for NONTAXABLE scholarship and fellowship income (for example, scholarships or fellowships used for books or tuition), educational grants, or military compensation (for example: basic quarters and subsistence allowances, Veterans Educational Assistance Program payments, G.I. Bill benefits, pay from duty in a combat zone, pay received by certain members of a reserve component of the armed forces, or active duty pay received by a member of the U.S. Armed Forces). Nontaxable pay from duty in a combat zone is generally reported in box 12 of the wage and tax statement, Form W-2, preceded by the prefix Q. Do not include student loans or amounts included elsewhere. Line 9i (6h of Schedule H‑EZ) Child support, maintenance payments, and other support Fill in the total amount of any court ordered support payments received in 2021, including child support and family maintenance. Do not include foster care, voluntary support, or amounts included elsewhere. Line 9b Instructions - continued

14 Line Instructions Note: For divorce or separation agreements executed after December 31, 2018, or for divorce or separation agree­ ments ex­ecuted on or before December 31, 2018, and modified after that date, alimony and separate maintenance payments are no longer included in federal adjusted gross income. Even though these payments are no longer taxable, they must be included in household income on line 9i (line 6h of Schedule H-EZ). Line 9j (6i of Schedule H‑EZ) Wisconsin Works (W2), county relief, kinship care, and other cash public assistance Fill in the total amount of any Wisconsin Works (W2), county relief, kinship care, and other cash public assistance payments (such as adoption assistance and federal or state disaster grants) received in 2021. Do not include the following: a prior year’s homestead credit; nontaxable foster care; gifts; food stamps; nontaxable community options program (COP) payments; or fuel or energy assistance paid to a fuel supplier or utility, or provided under the federal Low-Income Home Energy Assistance Act. Note to Schedule H filers: If you received Wisconsin Works (W2) or county relief payments, place a checkmark in the designated area above line 13; you may need to fill in Schedule 3 on page 4 of Schedule H. See paragraph 5 under “Exceptions: Homeowners and/or Renters,” on page 19. Lines 10 and 11a Add lines 7 through 9j. Fill in the total on line 10, at the bottom of page 1 of Schedule H, and on line 11a, at the top of page 2. Line 11b Workers’ compensation, income continuation, and loss of time insurance (for example, sick pay) Fill in the total amount received in 2021 from these sources. Nontaxable sick pay is generally reported in box 12 of the wage and tax statement, Form W-2, preceded by the prefix J. Line 11c Gain from sale of home Fill in the gain from the sale or exchange of a principal residence excluded for federal tax purposes. Attach Schedule GL, Gain or Loss on the Sale of Your Home, showing the computation of the gain (selling price minus adjusted basis minus expense of sale). CAUTION: Do not include nonrecognized gain from an involuntary conversion (for example, destruction or con­ demnation) of a principal residence. Line 11d Other capital gains not taxable Include the capital gain exclusion on assets held more than one year, gain deferred or excluded on the sale of capital assets, plus any other nontaxable capital gains that are not reported elsewhere. Example: You reported net long-term capital gains of $3,000 on federal Schedule D. In computing Wisconsin taxable income, you subtracted $900 ($3,000 x 30%) of this gain. Enter “900” on line 11d. Line 11e Net operating loss carryforward or carryback and capital loss carryforward Fill in any net operating loss carryforward or capital loss carryforward (one incurred in a prior year and not used in that year to offset taxable income) or net operating loss carryback deducted in computing 2021 Wisconsin taxable income. Example: You have a $2,000 capital loss carryforward from 2020 to 2021, and a $1,900 capital gain for 2021. On Schedule WD, you compute a $100 net capital loss deduction ($2,000 carryforward less $1,900 gain). Enter “2000” on line 11e (the $1,900 loss offset against capital gain, plus the $100 loss applied against other income). Line 11f Income of nonresident spouse or part-year resident spouse and nontaxable income from sources out­ side Wisconsin Fill in the income of your nonresident or part-year resident spouse for the time you resided in the same homestead. Also fill in the income received from sources outside Wisconsin that was excluded from Wisconsin taxable income. Example: While a nonresident of Wisconsin, you sold property located outside Wisconsin on the installment basis. In 2021 you are a Wisconsin resident. The gain on the sale of the property sold while you were a nonres­ ident is not taxable to Wisconsin. However, it must be included on line 11f. Line 9i Instructions - continued

15 Line Instructions Resident manager’s rent reduction, clergy housing allowance, and nontaxable Native American income Fill in the amount that a resident manager’s rent is reduced in return for services, the nontaxable housing allowance provided to a member of the clergy, and nontaxable income of a Native American. Line 11g Partners, LLC members, and tax-option (S) corporation shareholders Fill in the distributive share of partnership, limited liability company (LLC), and tax-option (S) corporation depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs. This information will not be on the reporting form (Schedule 3K-1 or 5K-1) that you receive from the partnership, LLC, or tax-option (S) corporation. It must be obtained either by contacting the partnership, LLC, or tax-option (S) corporation, or, if available to you, from the tax return of the partnership, LLC, or tax-option (S) corporation. If any amount included on line 11g is from an activity that produced a net loss, see the instructions for line 11j.

If the partnership, LLC, or tax-option (S) corporation did not claim any of these expenses, write “None” in Part II of federal Schedule E, near the entity’s name. Line 11h Car or truck depreciation (standard mileage rate) If car or truck expenses were claimed using the standard mileage rate, 26¢ per mile is considered depreciation. Multiply the number of miles claimed by 26¢, and include that amount on line 11h. Write the number of miles next to the deduction on Schedule C, E, or F. Example: On a farm schedule you claimed automobile expenses, based on the standard mileage rate for 5,000 business miles. Enter “1300” on line 11h (5,000 miles x 26¢ = $1,300). Fill in “5000” next to the deduction on Schedule F. Exception: The 26¢ per mile income adjustment is not required for miles claimed after the adjusted basis of your car or truck reaches zero. If this applies to you, attach a note explaining the situation. If any amount included on line 11h is from an activity that produced a net loss, see the instructions for line 11j. Line 11i Other depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs Fill in any depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs claimed in computing Wisconsin taxable income, except amounts already filled in on line 11g or 11h. (See note below regarding actual car/truck expenses.) Example: You filed a 2021 Wisconsin income tax return and claimed $1,500 of depreciation on federal Schedule F. Enter “1500” on line 11i. If any amount included on line 11i is from an activity that produced a net loss, see the instructions for line 11j. Note: If car or truck expenses were claimed on federal Schedule C, C-EZ, E, or F using the actual expense method, depreciation would be claimed on the depreciation line and would be included on line 11i. In this case, write “actual” next to the car/truck expense line on Schedule C, E, or F, or near where the total number of busi­ ness miles are reported on Schedule C‑EZ. Line 11j Disqualified Losses Fill in any disqualified losses reported on your Wisconsin income tax return that were included in your Wisconsin income on line 7 or 8b of Schedule H. To determine the amount of disqualified losses to fill in on line 11j, complete Schedule 4 on page 4 of Schedule H. The amount from line 13 of Schedule 4 should be filled in on line 11j.

When figuring the amount of disqualified losses to be added back to household income, consider each busi­ ness individually. Do not net a business with a gain against a business with a loss to figure the amount of loss to add back to household income. Example 1: You have two sole proprietorships reported as separate businesses on federal Schedule C. Business A reports a net profit of $20,000 on line 31 of federal Schedule C. Business B reports a net loss of ($30,000) on line 31 of federal Schedule C. The amount of disqualified loss to be reported on line 2 of Schedule 4, on page 4 of Schedule H, is $30,000. Line 11f Instructions - continued

16 Line Instructions Example 2: You reported two rental properties on federal Schedule E. Rental Property A has a net profit of $15,000 on line 21 of federal Schedule E. Rental Property B has a net loss of ($26,000) on line 22 of federal Schedule E. You must report $26,000 as the add-back for disqualified losses on line 4 of Schedule 4, on page 4 of Schedule H.

If your loss is limited due to the passive activity loss limitation, only add back the amount of loss reported for each rental property on line 22 of federal Schedule E. If you reported any depreciation, Section 179 expense, depletion, amortization, or intangible drilling costs on lines 11g, 11h, or 11i that was included in the amount of net losses reported on lines 2 through 10 of Schedule 4, these amounts are not included in the total disqualified losses to be added back. Report these amounts on line 12 of Schedule 4. Example 3: You reported $15,000 on line 11i that included depreciation of $10,000 from a sole proprietorship that generated a loss of ($40,000), and depreciation of $5,000 from a rental real estate activity that produced a profit of $20,000. Report $40,000 on line 2 of Schedule 4 and $10,000 of depreciation on line 12 of Schedule 4.

If your primary income was from farming, and the farming generated less than $250,000 in gross receipts in 2021, you do not have to complete Schedule 4 on page 4 of Schedule H. Your net losses do not have to be added back. See definitions F.6, F.7, and F.8 on page 7.

Your primary income is from farming if your gross income from farming for the year is greater than 50 percent of your total gross income from all sources for the year. Gross income from farming is the amount of your gross receipts from farming without reduction for cost of goods sold, expenses, or any other amounts. Example 4: Your farming activity produced gross receipts of $50,000 and a net loss of ($10,000) and you had wages of $8,000. Your primary income is from farming and, therefore, you qualify for the exclusion. You do not have to add back your disqualified loss on line 11j. Example 5: Your sole proprietorship produced a profit of $25,000. Your farming activity produced gross receipts of $10,000 and a net loss of ($20,000). Your primary income is from your sole proprietorship and, therefore, you do not qualify for the exclusion. You must add back your disqualified loss on line 11j. n Lines 12a Through 12c – Total Household Income Line 12a (7a of Schedule H-EZ) Fill in the total of lines 11a through 11j (lines 6a through 6i of Schedule H-EZ).

If the amount on line 12a (line 7a of Schedule H-EZ) is less than your rent or property taxes, attach a note explaining how you paid your rent or property taxes and your other living expenses (food, utilities, clothing, etc.). If you received loans (including student loans) or gifts, indicate the approximate amount received, but do not include these in household income. Line 12b (7b of Schedule H‑EZ) You may claim a “dependent deduction” by filling in the number of “qualifying dependents” and multiplying that number by $500. A qualifying dependent is a person who: a) is or may be claimed as a dependent on your federal income tax return; and b) occupied your (the claimant’s) homestead for more than six months during 2021. A dependent is considered to have occupied your homestead during temporary absences for reasons such as school, illness, or vacations. The six-month occupancy requirement is considered to have been met if: a) the dependent was born or died during 2021 and occupied your homestead during the entire time he or she lived in 2021; or b) during 2021 the dependent was adopted by you, was placed with you for adoption, or became your stepchild, and he or she oc­ cupied your homestead from that date to the end of 2021. Caution: The term “dependent” does NOT include you or your spouse. Do not count yourself or your spouse in the number you fill in on line 12b (line 7b of Schedule H-EZ). Line 11j Instructions - continued

17 Line Instructions Line 12c (7c of Schedule H-EZ) Subtract the amount on line 12b (line 7b of Schedule H-EZ) from the amount on line 12a (line 7a of Schedule H-EZ). Fill in the result on line 12c (line 7c of Schedule H-EZ). This is your total household income. If you or your spouse are age 65 or over and received no social security, SSI, or railroad retirement benefits in 2021, attach a note stating that you did not receive income from any of these sources. n Lines 13 Through 15 – Taxes and/or Rent

If any of the four statements above line 13 apply to you, place a checkmark in the designated area(s) and, if applicable, refer to the schedule(s) on pages 3 and 4 of Schedule H. Line 13 (8 of Schedule H‑EZ) – Homeowners If you or you and your spouse lived in your homestead during all of 2021 and were the sole owner(s), fill in on line 13 (line 8 of Schedule H-EZ) the net property taxes from your 2021 property tax bill(s) (payable in 2022 – the taxes do not have to be paid to claim the credit). “Net property taxes” means the net taxes after state aids, school tax credits, the first dollar credit, and the lottery and gaming credit (if applicable). Net property taxes do NOT include special assessments or charges, delinquent interest, or woodland, forest croplands, or managed forest land taxes. Attach (paper clip) to your Schedule H or H-EZ a legible copy of the 2021 property tax bill(s) (payable in 2022) for your homestead, or a computer printout obtained either directly from the county or municipal treasurer or from their website. If you file electronically, mail the property tax bill or computer printout with Form W-RA, not the electronically generated form. Also, a mortgage statement, canceled check, installment tax stub, or money order receipt cannot be accepted. The property tax bill copy or computer printout must show the year, name of the owner(s), assessed value of land and improvements, legal description or property address, and taxes before and after state aids and credits. It must have lines for special assessments and the lottery and gaming credit. In certain cases you must reduce your net property taxes or attach additional information. Schedule H and H-EZ filers should see the exceptions on pages 17 through 20. Exceptions: Homeowners (also see “Exceptions: Homeowners and/or Renters,” on pages 18 through 20) 1. If there are names on the property tax bill other than yours (or your spouse’s if you were married and lived together during all of 2021), attach (paper clip) a copy of a document showing your ownership percentage or life estate. The document could be a deed, land contract, divorce judgment, final judgment in an estate, or trust instrument. Also see paragraph 2 below. 2. If you owned your homestead with others in 2021, use only that portion of the net property taxes that reflects your percentage of ownership, unless one of the following situations applies.

a) If the other owner was your spouse who lived with you during all of 2021, you may use all of the net property taxes.

b) If the other owner did not live in the homestead and you paid or will pay all the property taxes, use the portion of taxes reflecting your ownership percentage on line 13 (line 8 of Schedule H-EZ), and use the other owner’s share of taxes on line 14c (line 9c of Schedule H-EZ) as rent.

c) If you inherited a partial ownership interest and are required by the terms of the decedent’s will to pay all the property taxes, you may use all the property taxes from the date of death. Submit a copy of the will to verify the requirement. 3. If you owned and lived in a mobile or manufactured home in 2021, fill in on line 13 (line 8 of Schedule H-EZ) the net property taxes from your 2021 personal property tax bill (payable in 2022). Write “mobile home” or “manufactured home” on the property tax bill. If you owned the land on which your mobile or manufactured home was located, fill in the 2021 net property taxes for the land. Also fill in on line 13 (line 8 of Schedule H-EZ) any 2021 municipal permit fees you paid to the municipality (or to the owner of the land if you rented the land). 4. If you submit two or more property tax bills for one homestead, attach a drawing showing the description, size, and location of each parcel.

18 Line Instructions 5. If the property tax bill for your homestead does not show any lottery and gaming credit, do one of the following:

a) If you received or will receive a lottery and gaming credit separately, subtract the credit from the amount shown on your property tax bill. Include only the net amount on line 13 (line 8 of Schedule H-EZ). Attach a note indicating the amount of the lottery and gaming credit.

b) If you did not and will not receive a lottery and gaming credit on your homestead for 2021, attach a note explaining this. Line 14 (9 of Schedule H-EZ) – Renters If heat was included in your rent, fill in the amount from line 8a of your rent certificate(s) on line 14a of Schedule H (line 9a of Schedule H-EZ). Fill in 20% (.20) of that amount on line 14b (line 9b of Schedule H‑EZ). If heat was not included in your rent, fill in the amount from line 8a of your rent certificate(s) on line 14c of Sched­ ule H (line 9c of Schedule H-EZ). Fill in 25% (.25) of that amount on line 14d (line 9d of Schedule H‑EZ). DO NOT CHANGE any of the information on the rent certificate your landlord has prepared for you. The depart­ ment will not accept altered rent certificates. If any information has been or needs to be changed, your landlord must prepare a new rent certificate. Attach (paper clip) to your Schedule H or H-EZ the rent certificate(s) completed and signed by your landlord(s). A separate rent certificate must be attached for each homestead for which you are claiming a 2021 homestead credit. Only rent paid for 2021 may be used in determining your homestead credit. If you file electronically, mail the signed rent certificate(s) with Form W-RA, not the electronically generated form. In certain cases you must reduce your rent or attach additional information. Schedule H and H-EZ filers should see the exceptions below and on page 18. Caution: Rental assistance program payments are not included as rent paid by the tenant and should not be included when figuring rent paid on line 14. Exceptions: Renters (also see “Exceptions: Homeowners and/or Renters” below). 1. If the number of occupants on line 5a of the rent certificate is more than one (your spouse and minor children should not be included), and each occupant did not pay an equal share of the living expenses, fill in the Shared Living Expenses Schedule on page 2 of the rent certificate to compute your allowable rent paid for occupancy only. All lines on the schedule must be filled in. If all lines on the schedule are not filled in, we will divide the rent by the number of occupants.

Note: If you paid an equal share of the living expenses check line 5b of the rent certificate and do not fill in the Shared Living Expenses Schedule. 2. If your landlord will not sign your rent certificate, complete the “Landlord or Authorized Representative” section of the rent certificate. If food or services were provided by your landlord, indicate what items were provided and fill in your estimated value of these items on line 7. If these items were not provided, fill in 0 on line 7. Place a checkmark in the designated area of the rent certificate. Attach it, along with a copy of each canceled check or bank money order you have to verify your rent. Any portion of your rent paid that is not verified will not be allowed. 3. Only rent paid for a homestead subject to property taxes may be claimed. However, rent may be claimed for property that is owned and operated by a municipal housing authority created under sec. 66.1201, Wis. Stats., that makes payments in lieu of property taxes to the municipality. 4. If in 2021 you rented a mobile or manufactured home or the land on which it was located, attach a completed rent certificate. On line 14a or 14c of Schedule H (line 9a or 9c of Schedule H-EZ), fill in the rent from line 3c and/or 8a of the rent certificate. As a renter of a mobile or manufactured home, any mobile or manufactured home taxes or municipal permit fees you paid may only be claimed as rent. Exceptions: Homeowners and/or Renters 1. If during 2021 you were separated from your spouse, you became married or divorced, or your spouse died, read the appropriate section(s) of the “Special Instructions” on pages 22 through 24 before you complete line 13 or 14. 2. If you moved during 2021, review instructions a) through g) below and follow each that apply.

a) Attach a schedule listing the address of each dwelling and the dates you lived there in 2021. Line 13 Instructions - continued

19 Line Instructions

b) Claim the prorated property taxes or rent only for the time you occupied each dwelling in 2021. If you are claiming less than 12 months of property taxes and/or rent, attach a note explaining where you lived for the balance of 2021.

c) Do not claim more than 12 months of property taxes and/or rent. If you paid property taxes and/or rent for two dwellings for the same time period, claim only the amount for where you actually lived.

d) If you owned your homestead, claim only the portion of property taxes prorated for the time you both owned and occupied it.

e) If you sold your homestead in 2021, attach a copy of the closing statement to verify your ownership of the sold homestead, the prorated property taxes, and the date of sale (also see the income instructions for line 11c, on page 14).

f) If you paid rent for more than one homestead for 2021, attach a separate rent certificate for each homestead.

g) If you moved from a homestead you owned to tax-exempt housing, see paragraph 8 below. 3. If your home or property was not used solely for personal purposes while you lived there and was not part of a farm (see definition F.5 on page 7), you must allocate property taxes or rent between personal use and: a) business or rental use for which a deduction is allowed or allowable for federal tax purposes; or b) use of a separate unit by others rent free. Place a checkmark in the designated area above line 13, and complete Schedule 2 on page 3 of Schedule H. Claim only the personal portion of property taxes or rent.

Examples of part business use include:

1) Having a store or office on the same property as your home

2) Using one room of your home exclusively for storing products you sell

3) Providing child care for others in your home Example: During 2021 you owned a triplex and lived in one of the three equal-sized units; net property taxes were $3,000. Claim $1,000 of property taxes (one-third of $3,000) on line 13, whether the other units were rented out, available for rent, or used by others rent free.

Example: In 2021 you used one room of your five-room house exclusively for business; net property taxes were $1,500. Since one-fifth of the total property taxes are for business use, claim $1,200 of property taxes (four- fifths of $1,500) on line 13. 4. If your home was on more than one acre of land and was not part of a farm, you may claim only the property taxes or rent on your home and one acre of land. Place a checkmark in the designated area above line 13. Homeowners: Complete Schedule 1 on page 3 of Schedule H. Renters: Attach a statement from your land­ lord, indicating the amount of rent for your home and one acre of land. 5. If for any month of 2021 you received either: a) a Wisconsin Works (W2) payment of any amount; or b) county relief of $400 or more, place a checkmark in the designated area above line 13. Fill in Schedule 3 on page 4 of Schedule H to compute your reduced property taxes or rent. 6. If your home was part of a farm, you may claim property taxes or rent on up to 120 acres of land adjoining your home, and all improvements on those 120 acres. Place a checkmark in the designated area above line 13. Do not claim property taxes or rent for more than 120 acres of land or for land that does not adjoin. 7. If your home or property was not part of a farm but was on more than one acre of land, and it was not used solely for personal purposes (see paragraph 3 above), place checkmarks in the designated areas above line 13 and complete both Schedule 1 and Schedule 2 on page 3 of Schedule H. Fill in the amount from line 9 of Schedule 1 on line 1 of Schedule 2. 8. If you have moved from a homestead that you owned to tax-exempt housing and have tried to sell your former homestead, you may claim the property taxes while you still own it, for up to 12 months after you moved, provided: a) the tax-exempt housing you moved to is not a municipal housing authority making payments in place of taxes or a correctional or detention facility; and b) you do not rent or lease your former homestead to another person. Line 14 Instructions - continued

20 Line Instructions

If your claim is based on this provision, attach a complete explanation, indicating that you have not rented or leased the homestead, the date you moved to the tax-exempt housing, and what attempts were made to sell the homestead. 9. If you file a federal business or rental schedule, list on each schedule the address of each property. n Lines 16 Through 19 – Credit Computation Refer to the 2021 Homestead Credit Computation Tables A and B on pages 25 and 26 to determine your home­ stead credit. If you want the Department of Revenue to compute your credit, do not complete these lines. The department will notify you of the amount of your credit. Sign and Date Your Claim Be sure you (and your spouse if residing together) sign and date your Schedule H at the top of page 3. Also include your daytime phone number. A homestead credit claim may not be signed for or filed on behalf of a deceased person. The claimant must be living at the time the claim is filed. Note: A paper claim is considered filed when mailed or hand-delivered to the department. An electronic claim is considered filed when the department receives the transmission. A claim is not considered filed when it is mailed or delivered by hand or electronically to a tax preparer, electronic filing vendor, or other third party. 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 and your spouse are filing a claim together and both the claimant and the claimant’s spouse 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. How to Assemble Before you assemble your Wisconsin income tax return (if you are filing one) and homestead credit claim, make a complete copy. Keep the copy for your records. If filing a paper return, paper clip the tax return and homestead credit claim together in the following order: • Wisconsin income tax Form 1 or 1NPR* • Schedule H or Schedule H‑EZ. See “How, When, and Where to File” on page 5, Part C.1, paragraph 3, if you already filed your tax return. • Completed 2021 rent certificate(s) and/or copy of 2021 property tax bill(s) (payable in 2022) • Other homestead credit notes, schedules, etc. • Other Wisconsin schedules* (for example, Schedule WD, GL, AR, or I) • Forms 1099‑R and 1098‑T (whether Wisconsin return is necessary or not) • Wage statements • Copy of federal income tax return and schedules* * Omit if no Wisconsin income tax return is filed or if you already filed your tax return. If filing an electronic return, send your Form W-RA with the following attachments: • Completed 2021 rent certificate(s) and/or copy of 2021 property tax bill(s) (payable in 2022) • Other homestead credit notes and schedules, such as Schedules AR and GL • Forms 1099-R and 1098-T (whether Wisconsin return is necessary or not) • Wage statements Line 14 Instructions - continued

21 Line Instructions • If you are disabled, one of the following: – A statement from your physician that you are disabled, as defined on page 6, the date that you became disabled, and whether the disability is permanent or temporary – A statement from the Veteran’s Administration certifying that you are receiving a disability benefit due to 100 percent disability – A document or copy of a document from the Social Security Administration stating the date the disability began Checklist and Tips Page To avoid delays in receiving your refund, see the checklist on the front cover and tips on paper filing your home­ stead claim on page 2.

22 Special Instructions Note: The following instructions do not apply if you were single during all of 2021, or if you were married and resided with your spouse during all of 2021. These instructions apply to you only if during 2021 you were separated from your spouse for all or part of the year, you became married or divorced, or your spouse died. It is not necessary to read all 5 Parts of the Special Instructions; refer only to the Part or Parts that pertain to your situation. In these instructions, “your own income” or “your own marital property income” means income or marital property income generated by your services and property. “Your spouse’s income” or “your spouse’s marital property income” means income or marital property income generated by your spouse’s services and property. For more information about Wisconsin’s marital property law or about other terms used in these instructions, such as “notification,” “marital property” income, “nonmarital property” income, and “individual property,” refer to Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2021, which is available at any Department of Revenue office or from the internet at revenue.wi.gov. Part 1 Married but Separated ALL of 2021 (including one spouse in a nursing home) Income – a) Neither spouse notified the other of income – If you and your spouse were married but you lived apart during the entire year, and neither spouse notified the other of the amount and nature (type) of marital property income, report all of your own household income on Schedule H, and none of your spouse’s income. If your spouse was in a nursing home and you received a “community spouse income allowance” under the Spousal Impoverishment Program, that income is not includable in your household income.

Answer “No” to question 6b on Schedule H. b) One or both spouses notified other spouse – If you and your spouse were married but you lived apart during the entire year, and either spouse (or both) notified the other of marital property income, compute household income as explained in Part 2.b. Taxes/Rent – Compute property taxes and/or rent as explained in Part 2. Part 2 Married but Separated PART of 2021 (including one spouse in a nursing home) Income – If you and your spouse were separated for part of 2021, compute household income as follows: a) For the time you were married and living with your spouse in 2021, include all of the income of both you and your spouse. b) For the time you were married but living apart in 2021, compute household income under Wisconsin’s marital property law. Under marital property law, you must report all of your own nonmarital property income and none of your spouse’s nonmarital property income. The amount of marital property income you must report depends on whether you or your spouse notified each other of the amount and nature (type) of marital property income each of you generated during that time, as follows:

1. If you did not notify your spouse, report all of your own marital property income. If you did notify your spouse, report one-half of your own marital property income.

2. If your spouse did not notify you, do not report any of your spouse’s marital property income. If your spouse did notify you, report one-half of your spouse’s marital property income.

Answer question 6b on Schedule H, relating to notification. Exceptions: • The marital property law does not apply during any time your spouse was not domiciled in (was not a resident of) Wisconsin.

23 Special Instructions • A marital property agreement or unilateral statement has no effect in computing your household income. • If your spouse was in a nursing home and you received a “community spouse income allowance” under the Spousal Impoverishment Program, that income is not includable in your household income. Taxes/Rent – You may claim your combined property taxes and/or rent for the time you lived together in 2021, plus only your own property taxes and/or rent for the balance of 2021. CAUTION: Your home is presumed to be marital property. If you contend its classification is something else (such as individual property), you must provide proof of that classification; see item c) under “Attachments” below. If your home is marital property, you paid all of the 2021 property taxes, and you lived in that home while living apart from your spouse, one-half of the property taxes for that portion of the year must be treated as rent. Example: You lived apart from your spouse for the last 3 months of 2021. Your home is marital property and you paid all of the 2021 property taxes ($1,200). Include on line 13 the combined property taxes of you and your spouse for the 9 months you lived together ($900). The property taxes you paid for the 3 months you lived apart ($300) must be treated as though one-half was rent. Include one-half ($150) as property taxes on line 13 and the other one-half ($150) as rent on line 14c. Attachments – Attach all of the following items: a) A statement indicating the dates in 2021 that 1) you were married and living with your spouse, and 2) you were married but living apart from your spouse. b) A schedule listing and identifying income as follows:

1. For the time you were married and living together during 2021, all of the income of both you and your spouse.

2. For the time you were married but living apart during 2021 –

• All of your own income (if you did not notify your spouse of your marital property income).

• Your own nonmarital property income and one-half of your own marital property income (if you notified your spouse of your marital property income).

• One-half of your spouse’s marital property income (if your spouse notified you of his or her marital property income). c) Information to prove the property is not marital property (if you claim all the property taxes), such as:

1. A copy of the deed or other ownership verification.

2. A statement of how it was acquired (purchase, gift, etc.) and the date.

3. A listing of the source of funds used to pay for improvements and mortgage/loan payments since January 1, 1986. Part 3 Marriage Took Place in 2021 Income – Include your own income for all of 2021, plus your spouse’s income from the date of the marriage to December 31, 2021. Taxes/Rent – You may claim your own property taxes and/or rent for the period of 2021 prior to your marriage, plus your combined property taxes and/or rent from the date of your marriage to December 31, 2021. If you resided together and did not pay an equal share of living expenses prior to your marriage, fill in the Shared Living Expenses Schedule on page 2 of the rent certificate. Attachments – Attach all of the following items: a) A schedule showing the computation of your household income. b) A statement indicating the dates you resided together during 2021.

24 Special Instructions Part 4 Divorce Took Place in 2021 Income – Compute household income as follows: a) For the time you were married and living with your spouse in 2021, include all of the income of both you and your spouse. b) For the time you were married but living apart in 2021, compute household income under Wisconsin’s marital property law, as explained in paragraph b) of the “Income” instructions in Part 2 on page 22. c) For the time you were not married in 2021 (after your divorce), report only your own income. Taxes/Rent – You may claim your combined property taxes and/or rent for the time you lived together in 2021, plus only your own property taxes and/or rent for the balance of 2021. See the “CAUTION” in the “Taxes/Rent” instructions in Part 2 on page 23. Attachments – Attach all of the following items: a) All the items listed in the “Attachments” section in Part 2 on page 23. b) A schedule of your own income for the time you were not married in 2021 (after your divorce). c) A complete copy of the divorce judgment, including the final stipulation or marital settlement agreement (if you claim all the property taxes for the time after the divorce). Part 5 Spouse Died in 2021 Income – Include your own income for all of 2021, plus your spouse’s income up to the date of death. Taxes/Rent – You may claim your combined property taxes and/or rent up to the date of death, plus your own property taxes and/or rent for the balance of 2021. Attachments – Attach a statement indicating the date of your spouse’s death. Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations in effect as of December 14, 2021: Chapter 71, Wis. Stats.

25

- 8,060 0

8,060 8,175 5

8,175 8,290 15

8,290 8,405 25

8,405 8,520 35

8,520 8,635 45

8,635 8,750 56

8,750 8,865 66

8,865 8,980 76

8,980 9,095 86

9,095 9,210 96

9,210 9,325 106

9,325 9,440 116

9,440 9,555 126

9,555 9,670 136

9,670 9,785 146

9,785 9,900 157

9,900 10,015 167 10,015 10,130 177 10,130 10,245 187 10,245 10,360 197 10,360 10,475 207 10,475 10,590 217 10,590 10,705 227 10,705 10,820 237 10,820 10,935 248 10,935 11,050 258 11,050 11,165 268 11,165 11,280 278 11,280 11,395 288 11,395 11,510 298 11,510 11,625 308 11,625 11,740 318 11,740 11,855 328 11,855 11,970 338 11,970 12,085 349 12,085 12,200 359 12,200 12,315 369 12,315 12,430 379 12,430 12,545 389 12,545 12,660 399 12,660 12,775 409 12,775 12,890 419 12,890 13,005 429 13,005 13,120 439 13,120 13,235 450 13,235 13,350 460 13,350 13,465 470 13,465 13,580 480 13,580 13,695 490 13,695 13,810 500 13,810 13,925 510 13,925 14,040 520 14,040 14,155 530 14,155 14,270 540 14,270 14,385 551 14,385 14,500 561 14,500 14,615 571 14,615 14,730 581 14,730 14,845 591 14,845 14,960 601 14,960 15,075 611 15,075 15,190 621 15,190 15,305 631 15,305 15,420 641 15,420 15,535 652 15,535 15,650 662 15,650 15,765 672 15,765 15,880 682 15,880 15,995 692 15,995 16,110 702 16,110 16,225 712 16,225 16,340 722 16,340 16,455 732 16,455 16,570 743 16,570 16,685 753 16,685 16,800 763 16,800 16,915 773 16,915 17,030 783 17,030 17,145 793 17,145 17,260 803 17,260 17,375 813 17,375 17,490 823 17,490 17,605 833 17,605 17,720 844 17,720 17,835 854 17,835 17,950 864 17,950 18,065 874 18,065 18,180 884 18,180 18,295 894 18,295 18,410 904 18,410 18,525 914 18,525 18,640 924 18,640 18,755 934 18,755 18,870 945 18,870 18,985 955 18,985 19,100 965 19,100 19,215 975 19,215 19,330 985 19,330 19,445 995 19,445 19,560 1,005 19,560 19,675 1,015 19,675 19,790 1,025 19,790 19,905 1,035 19,905 20,020 1,046 20,020 20,135 1,056 20,135 20,250 1,066 20,250 20,365 1,076 20,365 20,480 1,086 20,480 20,595 1,096 20,595 20,710 1,106 20,710 20,825 1,116 20,825 20,940 1,126 20,940 21,055 1,137 21,055 21,170 1,147 21,170 21,285 1,157 21,285 21,400 1,167 21,400 21,515 1,177 21,515 21,630 1,187 21,630 21,745 1,197 21,745 21,860 1,207 21,860 21,975 1,217 21,975 22,090 1,227 22,090 22,205 1,238 22,205 22,320 1,248 22,320 22,435 1,258 22,435 22,550 1,268 22,550 22,665 1,278 22,665 22,780 1,288 22,780 22,895 1,298 22,895 23,010 1,308 23,010 23,125 1,318 23,125 23,240 1,328 23,240 23,355 1,339 23,355 23,470 1,349 23,470 23,585 1,359 23,585 23,700 1,369 23,700 23,815 1,379 23,815 23,930 1,389 23,930 24,045 1,399 24,045 24,160 1,409 24,160 24,275 1,419 24,275 24,390 1,429 24,390 24,505 1,440 24,505 24,620 1,450 24,620 24,680 1,457 24,680 or more 1,460

14,500

9,900 Enter on line 17 (line 12 of Schedule H‑EZ) At least But less than If line 12c (line 7c of Schedule H‑EZ) is Enter on line 17 (line 12 of Schedule H‑EZ) At least But less than If line 12c (line 7c of Schedule H‑EZ) is Enter on line 17 (line 12 of Schedule H‑EZ) At least But less than If line 12c (line 7c of Schedule H‑EZ) is

19,100

21,400

16,800

12,200

23,700 2021 Homestead Credit Computation Table A

26 If line 18 (line 13 of Schedule H‑EZ) is If line 18 (line 13 of Schedule H‑EZ) is If line 18 (line 13 of Schedule H‑EZ) is

- .01 0

.01 10 10

10 20 12

20 30 20

30 40 28

40 50 36

50 60 44

60 70 52

70 80 60

80 90 68

90 100 76

100 110 84

110 120 92

120 130 100

130 140 108

140 150 116

150 160 124

160 170 132

170 180 140

180 190 148

190 200 156

200 210 164

210 220 172

220 230 180

230 240 188

240 250 196

250 260 204

260 270 212

270 280 220

280 290 228

290 300 236

300 310 244

310 320 252

320 330 260

330 340 268

340 350 276

350 360 284

360 370 292

370 380 300

380 390 308

390 400 316

400 410 324

410 420 332

420 430 340

430 440 348

440 450 356

450 460 364

460 470 372

470 480 380

480 490 388

490 500 396

1,000 1,010 804

1,010 1,020 812

1,020 1,030 820

1,030 1,040 828

1,040 1,050 836

1,050 1,060 844

1,060 1,070 852

1,070 1,080 860

1,080 1,090 868

1,090 1,100 876

1,100 1,110 884

1,110 1,120 892

1,120 1,130 900

1,130 1,140 908

1,140 1,150 916

1,150 1,160 924

1,160 1,170 932

1,170 1,180 940

1,180 1,190 948

1,190 1,200 956

1,200 1,210 964

1,210 1,220 972

1,220 1,230 980

1,230 1,240 988

1,240 1,250 996

1,250 1,260 1,004

1,260 1,270 1,012

1,270 1,280 1,020

1,280 1,290 1,028

1,290 1,300 1,036

1,300 1,310 1,044

1,310 1,320 1,052

1,320 1,330 1,060

1,330 1,340 1,068

1,340 1,350 1,076

1,350 1,360 1,084

1,360 1,370 1,092

1,370 1,380 1,100

1,380 1,390 1,108

1,390 1,400 1,116

1,400 1,410 1,124

1,410 1,420 1,132

1,420 1,430 1,140

1,430 1,440 1,148

1,440 1,450 1,156

1,450 1,460 1,164

1,460 or more 1,168

500 510 404

510 520 412

520 530 420

530 540 428

540 550 436

550 560 444

560 570 452

570 580 460

580 590 468

590 600 476

600 610 484

610 620 492

620 630 500

630 640 508

640 650 516

650 660 524

660 670 532

670 680 540

680 690 548

690 700 556

700 710 564

710 720 572

720 730 580

730 740 588

740 750 596

750 760 604

760 770 612

770 780 620

780 790 628

790 800 636

800 810 644

810 820 652

820 830 660

830 840 668

840 850 676

850 860 684

860 870 692

870 880 700

880 890 708

890 900 716

900 910 724

910 920 732

920 930 740

930 940 748

940 950 756

950 960 764

960 970 772

970 980 780

980 990 788

990 1,000 796 Your Credit is At least But less than Your Credit is At least But less than Your Credit is At least But less than 500 1,000 250 750 1,250 2021 Homestead Credit Computation Table B

I-0103 (R. 8-21) Form 1 – Subtractions from Income 2021 ScheduleSB File with Wisconsin Form 1 Wisconsin Department of Revenue Name Social Security Number See the instructions for additional information on the subtractions listed below. Enter all amounts as positive numbers. 1 Taxable refund of state income tax (from line 1 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . 1 2 United States government interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Social security adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Capital gain/loss subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Long-term care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Tuition and fee expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Contributions to an Edvest or Tomorrow’s Scholar college savings account . . . . . . . . . . . . . . . . . . 10 11 Distributions of certain earnings from Wisconsin state-sponsored college tuition programs . . . . . . 11 12 Child and dependent care expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Military and uniformed services retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Local and state retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Federal retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Railroad retirement benefits, railroad unemployment insurance, and sickness benefits . . . . . . . . . 16 17 Retirement income subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Reserve or National Guard members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 U.S. Armed Forces active duty pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Combat zone related death . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Contributions to ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Disability income exclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Wisconsin net operating loss deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Farm loss carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Native Americans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Sale of business assets or assets used in farming to a related person . . . . . . . . . . . . . . . . . . . . . . 27 28 Recoveries of federal itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Repayment of income previously taxed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 Add lines 1 through 29. Enter here and on line 31, page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Subtractions from Income Now go to page 2 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

Name Social Security Number 2021 Schedule SB Page 2 of 3 .00 31 Enter amount from line 30 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Human organ donation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Expenses paid to related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 34 Income from a related entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 35 Legislator’s per diem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Sales of certain insurance policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Physician or psychiatrist grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee

and Special Olympic Board of Directors prize money . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 AmeriCorps education awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Differences in federal and Wisconsin basis of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Differences in federal and Wisconsin basis of partnership interest prior to 1975 . . . . . . . . . . . . 41 42 Differences in federal and Wisconsin reporting of marital property (community) income . . . . . . 42 43 Charitable contributions from tax-option (S) corporations (list and provide amount)

a Name

FEIN Amount 43a

b Name

FEIN Amount 43b

c Name

FEIN Amount 43c

d Add lines 43a through 43c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43d 44 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 47 (list and

provide amount)

a Name

FEIN Amount 44a

b Name

FEIN Amount 44b

c Name

FEIN Amount 44c

d Add lines 44a through 44c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44d 45 Add lines 31 through 42, 43d and 44d. Enter here and on line 46, page 3 . . . . . . . . . . . . . . . . . 45 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

Name Social Security Number 2021 Schedule SB Page 3 of 3 46 Enter amount from line 45 on page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 47 Tax-option (S) corporation entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 47a

b Name

FEIN Amount 47b

c Name

FEIN Amount 47c

d Add lines 47a through 47c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47d 48 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments

listed on line 49 (list and provide amount)

a Name

FEIN Amount 48a

b Name

FEIN Amount 48b

c Name

FEIN Amount 48c

d Add lines 48a through 48c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48d 49 Partnership entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 49a

b Name

FEIN Amount 49b

c Name

FEIN Amount 49c

d Add lines 49a through 49c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49d 50 Other subtractions from income (list and provide amount)

a Amount 50a

b Amount 50b

c Amount 50c

d Add lines 50a through 50c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50d 51 Add lines 46, 47d, 48d, 49d, and 50d. This is your total subtraction from income. Enter on Form 1,

line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

Update to Instructions as a Result of 2021 Wisconsin Act 156 On March 7, 2022, Governor Tony Evers signed 2021 Wisconsin Act 156. The law provides the following change to the 2021 tax year:

Grants Received from the Federal Restaurant Revitalization Fund

Income received in the form of a grant issued by the restaurant revitalization fund under section 5003 of Public Law 117-2 (American Rescue Plan Act of 2021), is exempt from Wisconsin income and franchise taxes.

While the income is also excluded from federal adjusted gross income under sec. 9673 of Public Law 117-2, Wisconsin has not adopted this provision, so it is considered a difference between federal and Wisconsin law for purposes of figuring federal adjusted gross income for Wisconsin purposes.

The exclusion from federal adjusted gross income must be added back on Schedule I. The subtraction is then taken on Schedule SB, line 50.

Taxpayers should amend their Wisconsin returns if they have already filed and included these amounts in income.

Expenses paid for with the grants and deducted in the computation of federal adjusted gross income are not required to be added back on the Wisconsin return.

I-0104 (R. 03-22) Wisconsin Department of Revenue 2021 Schedule SB Instructions Subtractions from Income Purpose of Schedule SB Schedule SB is used to report differences between federal and Wisconsin income. These differences are called modifications and may affect the amount you report as a subtraction modification on line 4 of Form 1. Who Must File Schedule SB Your federal income may include items that aren’t taxable for Wisconsin, or it may not include items that are deductible for Wis­ consin. You may have to subtract these items from your federal income to arrive at the correct Wisconsin income. Schedule SB must be filed by persons for whom the subtraction modifications described below apply. Line Instructions Line 1 – Taxable Refund of State Income Tax Refunds of state and local income taxes are not taxable for Wisconsin. Fill in the amount of taxable refunds, credits, or offsets of state and local income taxes from line 1 of federal Schedule 1 (Form 1040). Line 2 – United States Government Interest Fill in the amount of interest on U.S. bonds and interest and dividends of certain U.S. government corporations that is included on line 1 of Form 1. This income is not taxable. A mutual fund may invest in U.S. government securities. If it does, a portion or all of its ordinary dividend may not be taxable by Wisconsin. If a mutual fund advised you that all or a portion of its ordinary dividend is from investments in U.S. government securities, include that portion on line 2. CAUTION Do not fill in on line 2, interest from Ginnie Mae (Government National Mortgage Association) securities and other similar securities which are “guaranteed” by the United States government. You must include interest from these securities in your Wisconsin taxable income. Line 3 – Unemployment Compensation You may have a different amount of unemployment compensation taxable for Wisconsin and federal purposes. Complete the worksheet on the next page to see if you can subtract any portion of the unemployment compensation which you included as income on your federal tax return.

- 2 - Line 4 – Social Security Adjustment Social security benefits are not taxable for Wisconsin. You may subtract any social security benefits that were taxable on your federal Form 1040 or 1040-SR. Fill in on line 4 the amount from line 6b of federal Form 1040 or 1040-SR. Line 5 – Capital Gain/Loss Subtraction If your federal adjusted gross income includes capital gains and/or losses from line 7 of federal Form 1040 or 1040-SR, you must complete Schedule WD. You must also complete Schedule WD if your federal adjusted gross income does not include capital gains and/or losses, but you have a capital loss carryover for Wisconsin tax purposes. Schedule WD determines whether any capital gain/loss subtraction must be reported on line 5. For example, after completing Schedule WD, you may be able to include an amount as a subtraction on line 5 because you qualify for the 30% long-term capital gain exclusion (60% in the case of farm assets). EXCEPTION If the only amount reported as a capital gain on line 7 of your federal Form 1040 or 1040-SR is a capital gain distribution from a mutual fund or real estate investment trust and you have no Wisconsin capital loss carryover, you may claim a long-term capital gain exclusion on line 5. Fill in 30% of the amount of the capital gain distribution on line 5. Do not complete Wisconsin Schedule WD.

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, do not report the amount of capital gain or loss from Schedule 5K-1 or 3K-1 on Schedule WD. In addition, do not include the amount of capital gain or loss from the tax-option (S) corporation or partnership in the modification for lines 48 or 50. These items have already been removed from Wisconsin income when you completed Schedule WD. See the Schedule WD instructions for more information. Line 6 – Medical Care Insurance You may be able to subtract all or a portion of the cost of your medical care insurance. “Medical care insurance” means a medical care insurance policy that covers you, your spouse, and dependents and provides surgical, medical, hospital, major medical, or other health service coverage (including dental and vision insurance). If you are receiving social security benefits, the amount paid for medical care insurance includes the amount deducted from your monthly benefit for Medicare insurance (for example, Parts B and D). It does not include premiums for: • Long-term care insurance • Life insurance policies • Policies providing payment for loss of earnings Unemployment Compensation Worksheet A. Married filing a joint return – write $18,000 on line 3 below. B. Married not filing a joint return and lived with your spouse at any time during the year – write -0- on line 3 below. C. Married not filing a joint return and DID NOT live with your spouse at any time during the year – write $12,000 on line 3 below. D. Single – write $12,000 on line 3 below. Check only one box. 1. Fill in unemployment compensation from line 7 of federal Schedule 1 (Form 1040) . . . . . . . . . . . . . 1. 2. Fill in your federal adjusted gross income from line 1 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter –

• $18,000 if you checked box A; or

• -0- if you checked box B; or

• $12,000 if you checked box C or D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Fill in taxable social security benefits, if any, from line 6b of federal Form 1040

or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Fill in taxable refunds, credits, or offsets, if any, from line 1 of federal Schedule 1

(Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Add lines 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Subtract line 6 from line 2. If zero or less, enter -0- here and on line 9 of this

worksheet and do not complete line 8. Otherwise, go on to line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Fill in one-half of the amount on line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Fill in the smaller amount of line 1 or line 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Subtract line 9 from line 1. Fill in this amount on line 3 of Schedule SB as your subtraction for

unemployment compensation. If lines 1 and 9 are equal, fill in -0-. . . . . . . . . . . . . . . . . . . . . . . . . 10.

- 3 - • Policies for loss of life, limb, sight, etc. • Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury • The part of your car insurance premiums that provides medical insurance coverage for all persons injured in or by your car • Medical care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan (in this case, the premiums would have been paid directly to the insurance provider by the retirement plan)

The following amounts may not be included in the subtraction for medical care insurance: • Medical care insurance premiums paid by an employer, including amounts paid by you through payroll deductions, unless the premiums are included as wages in box 1 of your Form W-2 • The amount of employer-provided medical care insurance that is identified on your Form W-2 in Box 12 with Code DD • Medical care insurance premiums that are deducted pre-tax CAUTION If you participate in your employer’s fringe benefit cafeteria plan and agree to a voluntary salary reduction in return for a medical care insurance benefit, you may not consider the amount of your salary reduction an amount you paid for medical care insurance. You cannot subtract premiums paid with money that has not been included in your gross income. These programs may be known as flexible spending accounts, employee reimbursement accounts, etc. Some employers may identify these amounts on your pay stubs as Internal Revenue Code sec. 125 or as a pre-tax deduction.  When completing line 1 of Worksheet 1 or 2, if you purchased the insurance through an Exchange (Marketplace), the amount you paid is the amount paid after your premium was reduced for any advance payment of the premium assistance credit. If you are self-employed, complete Worksheet 1 below. Note: If you are self-employed and deducted 100% of your medical care insurance cost on line 17 of your federal Schedule 1 (Form 1040) as a self-employed health insurance deduction, do not complete Worksheet 1 or 2. No additional deduction is allowed. Medical Care Insurance – Worksheet 1 – Self Employed Persons 1. Amount you paid for medical care insurance in 2021 while you were self-employed . . . . . . . . . . . . . 1. 2. Self-employed health insurance deduction from line 17 of federal

Schedule 1 (Form 1040)* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Amount of medical care insurance deducted on federal Schedule C or F

for employee spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Amount of premium tax credit allowed on your 2021 federal return from

line 9 of federal Schedule 3 (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Subtract line 5 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Amount of advance premium tax credit you were required to repay from

line 2 of federal Schedule 2 (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Fill in the amount from line 3 of Form 1 less the amount on line 51 of Schedule SB without considering

the subtraction for medical care insurance. If zero or less, enter 0 (zero) . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Fill in the smaller of line 8 or 9 here and on line 6. This is your

subtraction for medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

* Do not include any amounts deducted for long-term care insurance. Complete Worksheet 2 if you are (1) an employee or (2) a person who had no employer and were not self-employed. Medical Care Insurance – Worksheet 2 – Others 1. Amount you paid in 2021 for medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Amount of premium tax credit allowed on your 2021 federal return from line 9 of federal Schedule 3

(Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Amount of advance premium tax credit you were required to repay from line 2 of federal Schedule 2

(Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Fill in the amount from line 3 of Form 1 less the amount on line 51 of Schedule SB without

considering the subtraction for medical care insurance. If zero or less, enter 0 (zero) . . . . . . . . . . . 6. 7. Fill in the smaller of line 5 or 6. This is your subtraction for medical care insurance . . . . . . . . . . . . 7.

- 4 - Line 7 – Long-Term Care Insurance If you paid long-term care insurance costs during 2021, you may be able to subtract all or a portion of the cost of a long-term care insurance policy which covers you or your spouse. “Long-term care insurance policy” means a disability insurance policy or certificate advertised, marketed, offered, or designed primarily to provide coverage for care that is provided in your home or in an institutional or community-based setting. The care must be convalescent or custodial care or care for a chronic condition or terminal illness. “Long-term care insurance policy” does not include a Medicare supplement policy or Medicare replacement policy or a continuing care contract. “Continuing care contract” means a contract which provides nursing services, medical services, or personal care services, in addition to food, shelter, and laundry services, for the duration of a person’s life or for a term in excess of one year, conditioned upon any of the following payments: • An entrance fee in excess of $10,000 • Providing for the transfer of at least $10,000 (if the amount is expressed in dollars) or 50% of the person’s estate (if the amount is expressed as a percentage of the person’s estate) to the service provider upon the person’s death • Do not include premiums for long-term care insurance if you elected to pay those premiums with tax-free distributions from a retirement plan. In this case, the premiums would have been made directly to the insurance provider by the retirement plan. • If you paid long-term care insurance costs during 2021 for a policy which covers you or your spouse, complete the worksheet below to determine your subtraction. Line 8 – Tuition and Fee Expenses You may be able to claim a subtraction for up to $6,973 (per student) of the amount you paid during 2021 for tuition and mandatory student fees for you, your spouse (if married filing a joint return), and your children whom you claim as dependents on your federal income tax return. The tuition and mandatory student fees must have been paid during 2021 to attend any of the following: • Classes in Wisconsin at a school which qualifies as a university, college, or technical college. A “university, college, or technical college” is any school which has a curriculum leading to a diploma, degree, or occupational or vocational objective. • Classes in Wisconsin at other post-secondary (post-high school) schools that have been approved through the Educational Approval Program. • Classes in Minnesota at a public vocational school or public institution of higher education in Minnesota under the Minnesota– Wisconsin tuition reciprocity agreement. • Classes outside Wisconsin provided the tuition is paid to a university, college, or technical college located in Wisconsin. The subtraction applies to: • Tuition and mandatory student fees paid to a school that fits into one of the four categories listed above regardless of the type of course taken. Example: Tuition paid for craft or recreational courses at a technical college qualifies for the subtraction. • Tuition and mandatory student fees paid for correspondence courses or courses received via the internet or other electronic transmission as long as the courses are taken in Wisconsin and are presented by a school (located in or outside Wisconsin) which qualifies as a university, college, or technical college, or a school approved through the Educational Approval Program. • Tuition and mandatory student fees paid from loans, gifts, inheritances, and personal savings. • The cost of books required to be paid to the school in order to attend the class. In this case, the books are considered a mandatory student fee. Worksheet – Long-Term Care Insurance 1. Amount you paid for long-term care insurance in 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Portion of long-term care insurance cost included as a self-employed

health insurance deduction on line 17 of federal Schedule 1 (Form 1040) 2. 3. Portion of long-term care insurance cost deducted on federal

Schedule C or F for your employee spouse . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Subtract line 4 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Fill in the amount from line 3 of Form 1 less the amount on line 51 of Schedule SB without

considering the subtraction for long-term care insurance. If zero or less, enter 0 (zero) . . . . . . . . . 6. 7. Fill in the smaller of line 5 or 6. This is your subtraction for long-term care insurance . . . . . . . . . . . 7.

- 5 - The subtraction does not apply to: • Tuition or fees paid to pre-schools, elementary, or secondary schools, such as grade schools and high schools. • Tuition and fees paid to a school which does not fit into any of the categories listed above. Example: The subtraction does not apply to a fee paid to a retail craft store to attend a session on flower arranging. • Amounts paid as separate charges for other items such as room and board, athletic tickets, or other costs which are not tuition and mandatory student fees. • Tuition and fees paid with certain tax-free funds. Example: You cannot claim a subtraction for tuition paid with tax-free scholarships or Pell grants or for amounts paid or reimbursed to you by your employer. • Tuition and fees if the source of the payments is an amount withdrawn from a Wisconsin state-sponsored college savings program or college tuition and expenses program (Edvest or Tomorrow’s Scholar). This limitation applies only if the owner of the account or other person who contributed to the account (for example, grandparent, aunt, uncle, or other person) previously claimed a subtraction for contributions to the Edvest or Tomorrow’s Scholar program. The subtraction is limited if your federal adjusted gross income exceeds certain amounts. Your federal adjusted gross income is the amount on line 1 of Form 1. Determine your tuition and mandatory student fees subtraction as follows: Single or Head of Household • If line 1 of Form 1 is $57,370 or less, you may subtract the amount paid for tuition and mandatory student fees during 2021, but not more than $6,973 per student.* Fill in the amount of your subtraction on line 8. • If line 1 of Form 1 is more than $57,370 but less than $68,840, use the worksheet below to figure the amount of your subtraction. • If line 1 of Form 1 is $68,840 or more, you may not subtract any amount for tuition and fee expenses. Married Filing Joint Return • If line 1 of Form 1 is $91,790 or less, you may subtract the amount paid for tuition and mandatory student fees during 2021, but not more than $6,973 per student.* Fill in the amount of your subtraction on line 8. • If line 1 of Form 1 is more than $91,790 but less than $114,730, use the worksheet below to figure the amount of your subtraction. • If line 1 of Form 1 is $114,730 or more, you may not subtract any amount for tuition and fee expenses. Married Filing Separate Return • If line 1 of Form 1 is $45,900 or less, you may subtract the amount paid for tuition and mandatory student fees during 2021, but not more than $6,973 per student.* Fill in the amount of your subtraction on line 8. • If line 1 of Form 1 is more than $45,900 but less than $57,370, use the worksheet below to figure the amount of your subtraction. • If line 1 of Form 1 is $57,370 or more, you may not subtract any amount for tuition and fee expenses. Tuition Expense Worksheet 1. Amount paid for tuition and mandatory student fees in 2021. Do not enter more than $6,973 per student 1. 2. Fill in the amount from line 1 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter $57,370 ($91,790 if married filing joint return or $45,900 if married filing

separate return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Divide the amount on line 4 by 11,470 (22,940 if married filing joint return). Fill in decimal amount . . . . 5. . 6. Multiply line 1 by the decimal amount on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Subtract line 6 from line 1. This is your subtraction for tuition and fee expense * . . . . . . . . . . . . . . . . . . 7. * Your subtraction cannot be more than the amount on line 3 of Form 1 less the amount on line 51 of Schedule SB without considering the subtraction for tuition expense. CAUTION Only certain taxpayers are required to complete this worksheet. See the instructions for your filing status.

- 6 - Line 9 – Private School Tuition A subtraction may be claimed for tuition paid in the taxable year to send your dependent child to a private school. The maximum subtraction is $4,000 for an elementary pupil and $10,000 for a secondary pupil. Schedule PS must be included with your Wisconsin income tax return. Do not take a subtraction for amounts paid for private school tuition which were withdrawn from an Edvest or Tomorrow’s Scholar college savings account. Line 10 – Contributions to an Edvest or Tomorrow’s Scholar College Savings Account You may be able to subtract the amount you contributed to a Wisconsin state-sponsored college savings account (Edvest or Tomorrow’s Scholar) if you are the owner of the account or were authorized by the owner of the account to make contributions to the account. For amounts rolled over in 2021, from another state’s qualified sec. 529 plan to a Wisconsin college savings account, the subtraction applies to the amount of principal rolled over. It does not apply to any investment earnings in the account. Complete Schedule CS, College Savings Accounts, to determine the amount of your subtraction. Enclose Schedule CS with your Schedule SB. Line 11 – Distributions of Certain Earnings from Wisconsin State-Sponsored College Tuition Programs If you included earnings from a qualified college tuition program in your federal adjusted gross income, you may subtract that amount if the earnings were from a Wisconsin Edvest tuition unit account and you received a refund because the beneficiary completed the program in which he or she was enrolled and had not used all of the tuition units purchased or the beneficiary was awarded a scholarship, tuition waiver, or similar subsidy that could not be converted to cash. Line 12 – Child and Dependent Care Expenses Do you qualify for the federal credit for child and dependent care expenses for 2021? If yes, you may qualify to claim the Wisconsin subtraction for child and dependent care expenses. If married, you must file a joint return unless (1) you lived apart from your spouse during the last six months of 2021, (2) the qualifying person lived in your home more than half of 2021, and (3) you provided over half the cost of keeping up your home. Your Wisconsin subtraction is equal to the amount on line 6 of federal Form 2441, but not more than $3,000 if you have one qualifying person or $6,000 if more than one qualifying person. Enclose a copy of federal Form 2441 with Schedule SB. Caution: Section 9631 of the American Rescue Plan Act of 2021 (P.L. 117-2) increased the amount of the child and dependent care expenses allowed for tax year 2021 to $8,000 for one qualifying person and $16,000 for two or more qualifying persons for purposes of the federal child and dependent care tax credit. This change does not apply for Wisconsin purposes. For purposes of the child and dependent care expense subtraction, qualifying expenses may not exceed $3,000 if you have one qualifying person or $6,000 if you have more than one qualifying person. Line 13 – Military and Uniformed Services Retirement Benefits You may subtract retirement payments received from: (1) The U.S. military retirement system (including payments from the Retired Serviceman’s Family Protection Plan or the Survivor Benefit Plan). These retirement benefits are paid from the Defense Finance and Accounting Service. (2) The U.S. government that relate to service with the Coast Guard, the commissioned corps of the National Oceanic and Atmospheric Administration, or the commissioned corps of the Public Health Service. Your subtraction cannot be more than the amount of such retirement payments that you included in your federal income. Line 14 – Local and State Retirement Benefits You may subtract any payments received from the retirement systems listed below provided you meet one of the following requirements: (1) You were retired from the system before January 1, 1964

- 7 - (2) You were a member of the system as of December 31, 1963, retiring at a later date and payments you receive are from an account established before 1964 (3) You are receiving payments from the system as the beneficiary of an individual who met either condition 1 or 2 Your subtraction cannot be more than the amount of such payments that you included in your federal income. The specific retirement systems are: Milwaukee City Employees, Milwaukee City Police Officers, Milwaukee Fire Fighters, Milwaukee Public School Teachers, Milwaukee County Employees, Milwaukee Sheriff, and Wisconsin State Teachers retirement systems.  Do not subtract any of the following: • Payments received as a result of voluntary tax-sheltered annuity deposits in any of the retirement systems listed above. • Payments received from one of the retirement systems listed above if you first became a member after December 31, 1963. This applies even though pre-1964 military service may have been counted as creditable service in computing your retirement benefit. CAUTION Your retirement benefits may be subtracted only if they are based on qualified membership in one of the retirement systems listed above. Qualified membership is membership that began before January 1, 1964, as explained above. Any portion of your retirement benefit that is based on membership in other retirement systems (or based on employment that began after December 31, 1963) is taxable and may not be subtracted. Example 1 You were a member of the Wisconsin State Teachers Retirement System as of December 31, 1963. You left teaching after 1963 and withdrew the allowable amount from your retirement account which closed the account. You later returned to teaching, and a new retirement account was then established for you. Retirement benefits from this new account (established after 1963) do not qualify for the exemption. Example 2 You were employed as a teacher from 1960-65. During that time you were a member of the Wisconsin State Teachers Retirement System. From 1966 until retirement, you were employed by a state agency (not as a teacher). You were then a member of the Wisconsin Retirement System. You receive an annuity from the Department of Employee Trust Funds, and the annuity is based on employment in both retirement systems. Only the portion of the annuity that is due to the Wisconsin State Teachers Retirement System may be subtracted. You may use the following formula to figure the exempt amount that may be subtracted:  You may have received separate Forms 1099-R for the taxable and exempt portions of your annuity. In this case, you may use the Form 1099-R information instead of the above formula. Line 15 – Federal Retirement Benefits You may subtract payments received from a federal retirement system provided you meet one of the following requirements: (1) You were retired from the system before January 1, 1964 (2) You were a member of the system as of December 31, 1963, retiring at a later date and payments you receive are from an account established before 1964 (3) You are receiving payments from the system as the beneficiary of an individual who met either condition 1 or 2 See “Local and State Retirement Benefits” on page 6 for further information. The limitations and examples that apply to local and state retirement benefits also apply to federal retirement benefits. A “federal retirement system” is a United States government civilian employee retirement system. Examples of such retirement systems include the Civil Service Retirement System and the Federal Employees’ Retirement System. These retirement benefits are paid from the U.S. Office of Personnel Management. Payments from the federal Thrift Savings Plan do not qualify for the subtraction. Line 16 – Railroad Retirement Benefits, Railroad Unemployment Insurance, and Sickness Benefits Wisconsin does not tax amounts received from the U.S. Railroad Retirement Board. You may subtract railroad retirement benefits included on line 5b of your federal Form 1040 or 1040-SR. Years of creditable service in an exempt plan Total years of creditable service x Annuity included in federal income = Portion of annuity which may be subtracted

- 8 - Line 18 – Reserve or National Guard Members If you were a member of the Reserves or National Guard and served on active duty, you may subtract any military pay that is included on your Form W-2 and meets all of the following: • Received from the federal government • Received after being called into active federal service or into special state service authorized by the federal Department of Defense • Paid for the time during which you were on active duty and called into active federal service or special state service, even if the pay was received after the active duty period ended CAUTION The subtraction only applies to Reserve or National Guard members called into active federal service under 10 USC 12302(a), 10 USC 12304, or 10 USC 12304b or special state service under 32 USC 502(f). It does not apply to pay that members of the Reserves and National Guard receive for their weekend or two-week annual training. It also does not apply to a person who is serving on active duty or full-time duty in the active guard reserve (AGR) program. Line 19 – U.S. Armed Forces Active Duty Pay If you were a member of the U.S. Armed Forces on active duty, you may subtract the amount of basic, special, and incentive pay received from the federal government under 37 USC chapters 3 and 5 while on active duty. A member of the U.S. Armed Forces includes all regular and reserve components subject to the following jurisdictions, including the Coast Guard and commissioned officers and personnel below the grade of commissioned officers in these forces: • Secretary of Defense • Secretary of the Army • Secretary of the Navy • Secretary of the Air Force Caution: Do not include any amount subtracted under line 18 as a member of the Reserves or National Guard. For additional information, see Publication 128, Wisconsin Tax Information for Military Personnel and Veterans. Line 20 – Combat Zone Related Death If you are filing a return for an individual who was on active duty in the U.S. armed forces, who died in 2021 while on active duty, and the death occurred while he or she was serving in a combat zone or as a result of wounds, disease, or injury incurred Line 17 – Retirement Income Subtraction You may subtract up to $5,000 of certain retirement income if: • You (or your spouse if married filing a joint return) were 65 years of age or older on December 31, 2021, and • Your federal adjusted gross income (line 1 of Form 1) is less than $15,000 ($30,000 if married filing a joint return). If married filing a separate return, the sum of both spouses’ federal adjusted gross income must be less than $30,000. If you meet these qualifications, complete the Retirement Income Subtraction Worksheet below to determine the amount of your subtraction. Fill in the amount from line 6 of the worksheet on line 17. If married filing a joint return, add the amounts in Col. (A) and Col. (B) and fill in the total on line 17. Retirement Income Subtraction Worksheet 1. Taxable IRA distributions from line 4b of your federal Form 1040 or 1040-SR . . . 1. 2. Taxable pension and annuity income from a qualified retirement plan included

on line 5b of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Nontaxable retirement benefits (This is the total amount subtracted on

lines 13, 14, 15, and 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Complete line 6 as follows. This is your subtraction for retirement income. • If you were 65 years of age or older on December 31, 2021, fill in on line 6, Col (A), the smaller of line 5, Col. (A), or $5,000. Enter 0 (zero) if you were not age 65 or older. • If married filing a joint return and your spouse was 65 years of age or older on December 31, 2021, fill in on line 6, Col. (B), the smaller of line 5, Col. (B), or $5,000. Enter 0 (zero) if your spouse was not age 65 or older . . . . . 6. (Keep for your records) If married filing a joint return, fill in each spouse’s information separately (A) Yourself (B) Your Spouse

- 9 - while serving in the combat zone, you may subtract all income received by the individual during the year of death. Attach the certification made by the Department of Defense, DD Form 1300, Report of Casualty, to the return. Note: For persons who died in 2021 as a result of service in a combat zone, the income subtraction also applies for 2020 if the service member did not previously file a 2020 income tax return.

“Combat zone” does not include the Sinai Peninsula of Egypt. Line 21 – Adoption Expenses If you adopted a child for whom a final order of adoption was entered by a court in any state, or upon registration of a foreign adoption, during 2021, you may subtract up to $5,000 of the amount you paid for adoption fees, court costs, and legal fees relating to the adoption. You may include amounts paid during 2019, 2020, and 2021. Don’t count amounts reimbursed under any adoption assistance program. If you adopt more than one child during the year, you may deduct up to $5,000 of adoption expenses for each child. Line 22 – Contributions to ABLE Accounts A subtraction may be claimed for the amount contributed to a qualified ABLE (Achieving a Better Life Experience) account during the year. The owner (beneficiary) of an ABLE account must be a disabled person. Distributions from the account must be used to pay the qualified disability expenses of the disabled person. The maximum subtraction that may be claimed by all contributors to the account for 2021 is $15,000. An additional amount of contributions is allowed as a subtraction by a designated beneficiary equal to the lesser of the following: 1. The designated beneficiary’s compensation (included in gross income for the taxable year) 2. The federal poverty line for a one-person household This increase is only allowed if the designated beneficiary is an employee and no contributions have been made to a defined contribution plan, annuity contract, or deferred compensation plan. Use the worksheet below to figure your total subtraction. 1. Total contributions made to the ABLE account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. If line 1 is less than $15,000, do not complete the rest of this worksheet. Enter the amount on

line 1 as your subtraction on line 22. Otherwise, continue to step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. The designated beneficiary's compensation . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. 2021 federal poverty line for a one person household . . . . . . . . . . . . . . . . . 5. 6. Enter the smaller amount of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Add line 2 and line 6. This is your subtraction for contributions to an ABLE account . . . . . . . . . . . . . 7. Worksheet for Contributions to an ABLE Account .00 15,000.00 .00 .00 12,880.00 .00 .00 Note: The subtraction does not apply to rollovers or transfers from another account. Line 23 – Disability Income Exclusion If you are retired on permanent and total disability and have included your disability income on line 1 of Form 1, you may be able to subtract up to $5,200 of your disability income. You must meet ALL these tests: • You did not reach mandatory retirement age before January 1, 2021 • You were under age 65 on December 31, 2021 • You were permanently and totally disabled on one of the following dates: a. The date you retired b. January 1, 1976, or January 1, 1977, if you retired before January 1, 1977, on disability or under circumstances which

entitled you to retire on disability • If you were married at the end of 2021, you must file a joint return • You did not in any year prior to 1984 choose to treat your disability income as a pension instead of taking the exclusion • Your federal adjusted gross income is less than $20,200 ($25,400 if married and both spouses are eligible) Compute your exclusion on Wisconsin Schedule 2440W, Disability Income Exclusion. Enclose Schedule 2440W with your Schedule SB. See page 10 of the Form 1 instructions for information on how to get this schedule.

- 10 - Line 24 – Wisconsin Net Operating Loss Deduction If you had a net operating loss (NOL) in an earlier year to carry forward to 2021, include the allowable amount on line 24. Enclose Schedules NOL1, NOL2, or NOL3, as applicable. See the instructions for these schedules and Publication 120, Net Operating Losses for Individuals, Estates, and Trusts, for details on computing the NOL and the allowable subtraction. See page 10 of the Form 1 instructions for information on how to get Publication 120.

A net operating loss carryforward may not be used unless the incurred loss was computed on a return that was filed within 4 years of the unextended due date for that return. Line 25 – Farm Loss Carryover If you were not actively engaged in farming and were subject to farm loss limitations on your 2006-2013 Wisconsin income tax returns, you may be able to claim a subtraction for all or a portion of the farm loss disallowed in those years. Farm losses disallowed as a deduction may be carried forward for 15 years to the extent that the farm losses are not offset against farm income of any year between the loss year and the year for which the carryover is claimed. The amount of carryover that can be subtracted is the lesser of (1) the farm loss carryover or (2) the net profits and net gains from the sale or exchange of capital or business assets in the current year from the same farming business or portion of that business to which the limits on deductible farm losses applied in the loss year. Example You had a farm loss carryover from 2013 of $30,000. You claimed a subtraction for $9,000 of the carryover on your 2014 through 2020 returns. For 2021 you report a net loss of $2,000 on Schedule F and a net gain of $6,000 from the sale of farm equipment on Form 4797. The gain and loss are from the same farming business to which the limitation applied in the loss year. You may subtract $6,000 as a farm loss carryover on line 25. Line 26 – Native Americans Certain income (for example, wages) earned by a Native American who both lives and works on his or her tribal reservation is not subject to Wisconsin income tax and may be subtracted. See Publication 405, Wisconsin Taxation Related to Native Americans, for more information. Line 27 – Sale of Business Assets or Assets Used in Farming to a Related Person You may subtract the taxable portion of gain you realize from the sale or disposition to a related person of business assets or assets used in farming if the following conditions apply: • The related person is your child, grandchild, great-grandchild, parent, brother or sister, nephew or niece, grandparent, great- grandparent, or aunt or uncle. The person may be related to you by blood, marriage, or adoption. • The asset was held by you for more than 12 months. • The gain is treated as capital gain for federal tax purposes. Amounts treated as ordinary income do not qualify. Gain on the sale or disposition of shares in a corporation or trust qualifies only if: • The number of shareholders or beneficiaries does not exceed 15. Lineal ancestors and descendants and aunts, uncles, and 1st cousins thereof count collectively as one shareholder or beneficiary. This collective authorization may not be used for more than one family in a single corporation or trust. • The corporation does not have more than two classes of shares. • All shareholders or beneficiaries, other than any estate, are natural persons. • The corporation or trust is engaged in farming. “Farming” means the cultivation of land or the raising or harvesting of any agricultural or horticultural commodity including the raising, shearing, feeding, caring for, training, and management of animals. Trees (other than trees bearing fruit or nuts) are not treated as an agricultural or horticultural commodity (trees may qualify as a business asset). “Business assets” are assets used in an activity carried on for a livelihood or in good faith to make a profit. The facts and circumstances of each case determine whether or not an activity is a business. Regularity of activities and transactions and the production of income are important elements. You do not need to actually make a profit to be in a business as long as you have a profit motive. You do need, however, to make ongoing efforts to further the interests of your business. “Business assets” include assets used in the performance of services by an individual as an employee and assets used in the conduct of a trade or business by an individual who is self-employed.

- 11 - 1. Amount from line 19 of Schedule WD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Long-term capital gain on the sale of assets to related person . . . . . . . . . . . . . . 2. 3. Total long-term capital gain included on line 17 of Schedule WD . . . . . . . . . . . . 3. 4. Divide line 2 by line 3. Carry decimal to four places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. . 5. Multiply line 1 by line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. If the amount on line 2 is gain from the sale of an asset used in farming, multiply line 5 by .40 (40%)

and fill in result.* If the amount on line 2 is gain from the sale of a business asset or gain from the

sale of qualified shares in a corporation, multiply line 5 by .70 (70%) and fill in result. This is your

subtraction for gain on the sale of assets to a related person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Worksheet for Gain on Sale of Assets to Related Person “Business assets” do not include investment and rental property (for example, stocks, bonds, and residential rental property) unless you are subject to federal self-employment tax on the earnings from the activity. (Note: Rental property which is a farm or farm equipment may qualify as an asset “used in farming.”) Computing the subtraction You must first complete Wisconsin Schedule WD. The amount of gain that may be subtracted is determined after netting all capital gains and losses on Schedule WD. • If amounts reported in Parts I and II of Schedule WD consist only of capital gains, your subtraction is equal to 70% of the long-term gain on the sale of a business asset to the related person, 40% of the long-term gain on the sale of a farm asset to the related person, or 70% of the long-term gain on the sale of qualified shares in a corporation.* • If the amount on line 17 or 18 of Schedule WD is a net loss, you may not subtract any amount as gain on the sale of the asset to the related person. • If the amount on line 18 of Schedule WD is a net gain and (1) the only gain reported on Schedule WD is from the sale of the asset to the related person and (2) a loss is included on line 17 of Schedule WD and/or on line 8 of Schedule WD, your subtraction is equal to the amount on line 27 of Schedule WD. • If the amount on line 18 of Schedule WD is a net gain and (1) the only long-term gain reported on Schedule WD is from the sale of the asset to the related person, (2) a loss is included on line 17 of Schedule WD, and (3) you show a gain on line 8 of Schedule WD, your subtraction is equal to the amount on line 27 of Schedule WD less the amount on line 8 of Schedule WD. • If the amount on line 18 of Schedule WD is a net gain and (1) that net gain includes more than one long-term capital gain and (2) a loss is included on line 17 of Schedule WD and/or on line 8 of Schedule WD, complete the worksheet below to compute your subtraction. • If the amount on line 18 of Schedule WD is a net gain and (1) that net gain includes more than one long-term capital gain, (2) a loss is included on line 17 of Schedule WD, and (3) you show a gain on line 8 of Schedule WD, complete the worksheet below to compute your subtraction. * A sale to a relative of qualified shares in a corporation that is engaged in farming does not qualify for the additional 30% exclusion for the sale of assets used in farming on Wisconsin Schedule WD. Thus the amount that may be subtracted as gain on the sale of qualifying shares of stock in a corporation is 70% of the gain.

Line 28 – Recoveries of Federal Itemized Deductions Fill in any amount included as income on your federal tax return that is a recovery of a federal itemized deduction from a prior year for which you did not receive a Wisconsin tax benefit. Example You claimed an itemized deduction on your 2020 federal tax return for a casualty loss of $2,000. You could not claim the casualty loss for the itemized deduction credit on your 2020 Wisconsin income tax return. During 2021 you received a reimbursement of $1,000 from your insurance company for part of the casualty loss. The $1,000 reimbursement is included on your 2021 federal tax return as a recovery of an amount previously claimed as an itemized deduction. Because you did not claim the casualty loss for the itemized deduction credit for Wisconsin for 2020, the $1,000 is not taxable to Wisconsin for 2021. Fill in the $1,000 recovery on line 28. Line 29 – Repayment of Income Previously Taxed If you had to repay during 2021, an amount that you included in your Wisconsin income in an earlier year, you may be able to subtract the amount repaid. A subtraction may be claimed only for repayments that are allowed as a miscellaneous itemized deduction on your federal Schedule A (Form 1040). If you did not itemize deductions for federal tax purposes, use the amounts that 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 enclose it with your Schedule SB.

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Miscellaneous itemized deductions subject to the 2% of adjusted gross income limit are no longer allowed as itemized deductions on federal Schedule A (Form 1040) pursuant to Public Law 115-97 for taxable years 2018 through 2025. These amounts are also no longer allowable as a deduction on federal Schedule A (Form 1040) for Wisconsin purposes. Therefore, a subtraction may not be claimed on line 29 of your 2021 Schedule SB. CAUTION Only amounts previously included in Wisconsin income may be claimed as a subtraction. If the amount repaid was over $3,000, you may be able to subtract the repayment as described above or take a tax credit. See the Form 1, line 28, instructions on page 26. Line 32 – Human Organ Donation If you, your spouse, or a person who is claimed as a dependent on your federal income tax return donates one or more of their human organs to another person for human organ transplantation, you may subtract up to $10,000 of unreimbursed expenses related to the organ donation. “Human organ” means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. The subtraction may be claimed only in the taxable year in which the transplantation occurs, and may be claimed only once. Up to $10,000 of the following unreimbursed expenses may be claimed: • Travel expenses • Lodging expenses • Lost wages Line 33 – Expenses Paid to Related Entities If you were required to make an addition modification on line 8 of Schedule AD for interest, rental expenses, intangible expenses, or management fees paid to a related entity, see Schedule RT, Wisconsin Related Entity Expenses Disclosure Statement, to find out if you qualify for a subtraction. Although you must meet one of the conditions in Schedule RT, Part II, to qualify for a subtraction, you do not need to enclose Schedule RT with your return unless the total deduction for all of the expenses reduces Wisconsin taxable income by more than $100,000. If enclosing Schedule RT, also enter “16” in the Special Conditions box on page 1 of Form 1. If Schedule RT is required, you must file it with your Wisconsin income tax return no later than the extended due date of the return. If you file your return before the extended due date and forget to include the Schedule RT, you may file an amended return until the extended due date to include the Schedule RT. For pass-through entities, such as tax-option (S) corporations, partnerships, limited liability companies treated as partnerships, estates, and trusts, the pass-through entity is responsible for filing Schedule RT where required. The shareholder, partner, member, or beneficiary doesn’t have to file Schedule RT for expenses that are passed through. See sec. Tax 3.01(4)(a), Wis. Adm. Code, for rules relating to this subtraction. Line 34 – Income from a Related Entity If you reported income from a related entity that was not able to claim a deduction for the related expenses, you may claim a subtraction for the amount of income reported on your return. In order to claim this subtraction, Schedule RT-1, Statement of Disallowed Related Entity Expenses, must be completed and included with your Wisconsin income tax return. Both the payer and payee must complete the appropriate section of the same Schedule RT-1. See sec. Tax 3.01(4)(a), Wis. Adm. Code, for rules relating to this subtraction. Line 35 – Legislator’s Per Diem If you were a Wisconsin legislator, you may subtract the amount of per diem reimbursement that is included as wages on your federal Form 1040 or 1040-SR. This generally applies to a legislator with a residence 50 miles or less from the state capitol. Line 36 – Sales of Certain Insurance Policies To the extent included in federal adjusted gross income, the original policy holder or original certificate holder who has a catastrophic or life-threatening illness or condition may fill in the amount of income received from the sale of a life insurance policy or certificate, or the sale of the death benefit under a life insurance policy or certificate, under a life settlement contract. “Catastrophic or life- threatening illness or condition” includes AIDS and HIV infection. Line 37 – Physician or Psychiatrist Grant To the extent included in federal adjusted gross income, any amount received by a physician or psychiatrist from the primary care and psychiatry shortage grant program under sec. 39.385, Wis. Stats., may be subtracted.

- 13 - Line 38 – Olympic, Paralympic, and Special Olympic Medals and United States Olympic Committee and Special Olympic Board of Directors Prize Money Persons who win medals at the Olympic and Paralympic Games generally exclude the value of such medals and the amount of prize money received from the U.S. Olympic Committee from federal income. Because the starting point for computing Wisconsin taxable income is federal adjusted gross income (FAGI), the amount that is excluded from federal income is automatically excluded from Wisconsin income and no additional subtraction is allowed for Wisconsin. There are two situations where a Wisconsin subtraction may be claimed for the value of medals and any prize money. In these situations, the value of medals and any prize money would have been included in FAGI and a Wisconsin subtraction is allowed. • Persons with FAGI over $1,000,000 ($500,000 if married filing a separate return) must include the value of medals and any prize money in federal income. Such persons may claim the Wisconsin subtraction for the value of medals and any prize money from the U.S. Olympic Committee. • Persons who participate in the Special Olympics may claim a subtraction for the value of medals and any prize money received from the Special Olympics Board of Directors. Line 39 – AmeriCorps Education Awards If you received an AmeriCorps education award in 2021 to pay for your qualified student loans or educational expenses or to participate in approved school-to-work programs, you may subtract the amount received on line 39 which was included in federal adjusted gross income on line 8h of federal Schedule 1 (Form 1040). Caution: Do not include any amounts included on line 8 as a tuition and fee expense subtraction or amounts included on line 21 of federal Schedule 1 (Form 1040) as a student loan interest deduction. Line 40 – Differences in Federal and Wisconsin Basis of Assets Subtractions may be necessary if there is a difference between the federal basis and the Wisconsin basis of your property. Subtractions are necessary if: (1) You acquired property in a taxable year beginning after December 31, 2013, which may be depreciated or amortized (such as buildings and leaseholds), and the federal basis was less than the Wisconsin basis at the time you acquired the property. (2) You sold (or otherwise disposed of) property which may not be depreciated or amortized (such as land, stocks, and bonds) in a taxable transaction, and your basis in the assets was less for federal purposes than for Wisconsin. Compute the amount of any subtraction due to a difference in basis on Wisconsin Schedule T, Transitional Adjustments. Enclose the completed Schedule T with your Schedule SB. Exception Do not use line 40 for the following situations. • If the difference in basis is due to the difference in the federal and Wisconsin definition of the Internal Revenue Code (for example, Wisconsin did not allow bonus depreciation for tax year 2020), use Schedule I to adjust for the difference in depreciation for each year there is a difference in depreciation due to the difference in basis. • If the difference in basis is due to using a different federal election for Wisconsin, (for example, electing to claim a different amount of sec. 179 expense), use Schedule I to adjust for the difference in depreciation as a result of the difference in federal and Wisconsin basis, or submit a pro forma federal return based on the election chosen for Wisconsin. Line 41 – Differences in Federal and Wisconsin Basis of Partnership Interest Prior to 1975 A subtraction may be necessary if you sold your interest in a partnership and any increases or decreases were made to the federal basis of your partnership interest in taxable years prior to 1975, which resulted from partnership business or property located outside Wisconsin. (Prior to 1975, Wisconsin did not tax income from business or property located outside Wisconsin.) Compute any subtraction due to a difference in basis on Wisconsin Schedule T. Line 42 – Differences in Federal and Wisconsin Reporting of Marital Property (Community) Income If you are married filing a separate return or married filing as head of household or if you obtained a decree of divorce or separate maintenance during 2021, you may have to report a different amount of income on your Wisconsin Form 1 than on your federal Form 1040 or 1040-SR. Fill in on line 42 any amount which is taxable to your spouse rather than to you because of any difference in federal and state reporting of marital property (community) income. For further information, get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2021. See page 10 of the Form 1 instructions for information on how to get this publication

- 14 - Line 43 – Charitable Contributions from Tax-Option (S) Corporations If you were a shareholder of a tax-option (S) corporation, you may elect to treat your charitable contributions reported on Schedule 5K-1, line 12a, as a subtraction modification instead of an itemized deduction for the Wisconsin itemized deduction credit. Your subtraction is limited to the amount actually deductible for federal purposes (as allowable under Wisconsin law) on federal Schedule A (Form 1040). Include a copy of Schedule 5K-1, as described below under the line 44 instructions. Enter the name and Federal Employer Identification Number (FEIN) of the tax-option (S) corporation on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry.

If the tax-option (S) corporation elected to be taxed at the entity level, do not take a subtraction for charitable contributions reported on Schedule 5K-1. In addition, these amounts may not be used in the computation of the itemized deduction credit. Line 44 – Tax-Option (S) Corporation Adjustments Fill in any of the following adjustments that apply to you: (1) If you were a shareholder of a tax-option (S) corporation which is required to file a Wisconsin franchise or income tax return, you will receive a Wisconsin Schedule 5K-1 from the tax-option (S) corporation informing you of any adjustments to be made for Wisconsin tax purposes. (2) If you are a shareholder of a federal S corporation that elects not to be treated as a Wisconsin tax-option (S) corporation, you must reverse all items of S corporation income included on your federal return. CAUTION Do not reverse any item of S corporation income reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. (3) Instead of using tax-option (S) corporation items deductible on federal Schedule A (Form 1040) to compute the Wisconsin itemized deduction credit, you may elect to treat these items as subtraction modifications. Your subtraction is limited to the amount actually deductible for federal purposes (as allowable under Wisconsin Law) on federal Schedule A (Form 1040). If you are electing to treat charitable contributions as a subtraction modification, see the line 43 instructions.

Required Attachments Submit a copy of your Schedule 5K-1, and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Enter the name and FEIN of the tax-option (S) corporation on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry. For example, if you have a $1,000 subtraction from tax-option (S) corporation A and a $5,000 subtraction from tax-option (S) corporation B, enter two separate subtractions on line 44 and enter the name and FEIN of tax-option (S) corporation A and tax-option (S) corporation B on the lines provided. See page 4 of the instructions for Schedule AD, line 28, for making adjustments for additions. For more information, get Publication 102, Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders. See page 10 of the Form 1 instructions for information on how to get this publication. If an adjustment listed on Schedule 5K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be adjusted on Wisconsin Schedule I. Line 47 – Tax-Option (S) Corporation Entity Level Tax Election Adjustments If you were a shareholder of a tax-option (S) corporation that elected to be taxed at the entity level, you must compute your subtraction modification due to the entity-level tax election as follows. Note: If the tax-option (S) corporation made the election, the box will be checked on Schedule 5K-1, Part B, box 3. 1. Complete Schedule I to modify your federal adjusted gross income, using the Internal Revenue Code (IRC) in effect under Wisconsin law, as if the election was not made. 2. Complete Schedule AD (line 28) to make any addition modifications as if the election was not made. 3. Complete Schedule SB (line 44) to make any subtraction modifications as if the election was not made. 4. For each tax-option (S) corporation, net all tax-option (S) corporation items included in your Wisconsin income (including the adjustments made on Schedules I, AD, and SB above) and remove the tax-option (S) corporation items by entering the net amount as either an addition to income on Schedule AD, line 29, or a subtraction from income on Schedule SB, line 47. You must enter the FEIN for each tax-option (S) corporation for which you are removing items from your Wisconsin income. See example on the next page.

- 15 - Caution: Do not reverse any item of tax-option (S) corporation gain or loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. See the Schedule WD instructions for more information. Required Attachments Submit a copy of your Schedule 5K-1, and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. For more information, get Publication 102, Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders, pages 38 and 39. See page 10 of the Form 1 instructions for information on how to get this publication. Example: Shareholder A was a Wisconsin resident for the entire year in 2021 and owns 50 percent of Tax-option (S) Corporation. Shareholder A’s only sources of income for 2021 are $15,000 of wages and $100,000 of federal ordinary business income from the tax-option (S) corporation. Tax-option (S) corporation makes an election under sec. 71.365(4m)(a), Wis. Stats., to pay tax at the entity level for 2021. Tax-option (S) Corporation’s $100,000 of federal ordinary business income for 2021 has the following Wisconsin differences: • $10,000 of additional Wisconsin depreciation expense because of a different depreciable basis of an asset determined under the IRC in effect for Wisconsin purposes • $5,000 of Wisconsin tax paid by the tax-option (S) corporation with its 2020 Form 5S deducted on the 2021 federal Form 1120-S Shareholder A must file the following forms: • Schedule I to reduce federal adjusted gross income by $10,000 of additional depreciation • Schedule AD, line 28, to report the addition modification of $5,000 relating to the tax paid to Wisconsin with the 2020 Form 5S and deducted on the 2021 federal Form 1120-S • Schedule SB, line 47, to report a $95,000 subtraction modification for Wisconsin income taxed at the entity level of the tax- option (S) corporation Computation of the $95,000 subtraction for Wisconsin income reported by the tax-option (S) corporation Amount Description $100,000 Federal ordinary business income from the tax-option (S) corporation

($10,000) Schedule I depreciation difference

$5,000 Schedule AD (line 28) - addition modification relating to tax paid to Wisconsin and deducted on federal Form 1120-S

$95,000 Schedule SB (line 47) - subtraction modification for Wisconsin income reported by the tax-option (S) corporation Line 48 – Partnership, Limited Liability, Trust, or Estate Adjustments If you were a member of a partnership or limited liability company (LLC) treated as a partnership, or you received income from an estate or trust, you will receive a statement from the partnership, LLC, trust, or estate notifying you of any additions or subtractions which you should make on your return. Fill in the amount of any such subtractions on line 48. See page 6 of the instructions for Schedule AD, line 30, for making adjustments for additions. Required Attachments Submit a copy of your Schedule 3K-1, and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Enter the name and FEIN of the partnership on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry. For example, if you have a $1,000 subtraction from partnership A and a $5,000 subtraction from partnership B, enter two separate subtractions on line 48 and enter the name and FEIN of partnership A and partnership B on the lines provided.

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If an adjustment listed on Schedule 2K-1 or 3K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be adjusted on Wisconsin Schedule I. Line 49 – Partnership Entity Level Tax Election Adjustments If you were a partner or member of a partnership or LLC treated as a partnership that elected to be taxed at the entity level, you must compute your subtraction modification due to the entity-level tax election as follows. Note: If the partnership made the election, the box will be checked on Schedule 3K-1, Part C, box 3. 1. Complete Schedule I to modify your federal adjusted gross income, using the Internal Revenue Code (IRC) in effect under Wisconsin law, as if the election was not made. 2. Complete Schedule AD (line 30) to make any addition modifications as if the election was not made. 3. Complete Schedule SB (line 48) to make any subtraction modifications as if the election was not made. 4. For each partnership, net all partnership items included in your Wisconsin income (including the adjustments made on Schedules I, AD, and SB above) and remove the partnership items by entering the net amount as either an addition to income on Schedule AD, line 31, or a subtraction from income on Schedule SB, line 49. You must enter the FEIN for each partnership for which you are removing items from your Wisconsin income. See example below. Caution: Do not reverse any item of partnership gain or loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. See the Schedule WD instructions for more information. Required Attachments Submit a copy of your Schedule 3K-1, and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Example: Partner A was a Wisconsin resident for the entire year in 2021 and owns 50 percent of Partnership. Partner A’s only sources of income for 2021 are $15,000 of wages and $100,000 of federal ordinary business income from the partnership. Partnership makes an election under sec. 71.21(6)(a), Wis. Stats., to pay tax at the entity level for 2021. Partnership’s $100,000 of federal ordinary business income for 2021 has the following Wisconsin differences: • $10,000 of additional Wisconsin depreciation expense because of a different depreciable basis of an asset determined under the IRC in effect for Wisconsin purposes • $5,000 of Wisconsin tax paid by the partnership with its 2020 Form 3 deducted on the 2021 federal Form 1065 Partner A must file the following forms: • Schedule I to reduce federal adjusted gross income by $10,000 of additional depreciation • Schedule AD, line 30, to report the addition modification of $5,000 relating to the tax paid to Wisconsin with the 2020 Form 3 and deducted on the 2021 federal Form 1065 • Schedule SB, line 49, to report a $95,000 subtraction modification for Wisconsin income taxed at the entity level of the partnership Computation of the $95,000 subtraction for Wisconsin income reported by the partnership Amount Description $100,000 Federal ordinary business income from the partnership

($10,000) Schedule I depreciation difference

$5,000 Schedule AD (line 30) - addition modification relating to tax paid to Wisconsin and deducted on federal Form 1065

$95,000 Schedule SB (line 49) - subtraction modification for Wisconsin income reported by the partnership

- 17 - Line 50 – Other Subtractions from Income You may subtract any amounts not taxable by Wisconsin (less related expenses except those expenses which are used to calculate the Wisconsin itemized deduction credit) which have been included as income on your federal tax return or excluded from federal deductions and not included on lines 1 through 49 above. Write a brief description of the subtraction on the line provided. Example Wisconsin doesn’t tax certain relocation assistance payments received by persons displaced by condemnation, subject to the conditions in sec. 32.19, Wis. Stats. State Grant Programs During the COVID-19 Pandemic The following income is exempt from Wisconsin income and franchise tax: • Income received from the state of Wisconsin with money received from the coronavirus relief fund authorized under 42 USC 801 to be used for any of the following purposes: ◦ Grants to small businesses ◦ A farm support program ◦ Broadband expansion ◦ Privately owned movie theater grants ◦ A nonprofit grant program ◦ A tourism grants program ◦ A cultural organization grant program ◦ Music and performance venue grants ◦ Lodging industry grants ◦ Low-income home energy assistance ◦ A rental assistance program ◦ Supplemental child care grants ◦ A food insecurity initiative ◦ Ethanol industry assistance ◦ Wisconsin Eye • Income received in the form of a grant issued by the Wisconsin Economic Development Corporation during and related to the COVID-19 pandemic under the ethnic minority emergency grant program. Income from these programs is included in federal income pursuant to sec. 61 of the Internal Revenue Code, unless an exception applies. For Wisconsin, this income should be excluded from federal adjusted gross income on line 50. Use a description similar to “Wisconsin COVID-19 Program Funds.” Restaurant Revitalization Grants

Income received in the form of a grant issued by the restaurant revitalization fund under section 5003 of Public Law 117-2 (American Rescue Plan Act of 2021), is exempt from Wisconsin income and franchise taxes. This income should be excluded from federal adjusted gross income on line 50. Use a description similar to “Restaurant Revitalization Grants.” Note: Expenses paid for with state grant programs and restaurant revitalization grants in the computation of federal adjusted gross income are not required to be added back on the Wisconsin return. CAUTION • Do not use this subtraction when using a different federal election for Wisconsin and federal tax purposes. Instead, complete a pro forma federal return using the election chosen for Wisconsin or adjust using Schedule I. The federal adjusted gross income from this pro forma federal return or from Schedule I is entered on line 1 of Form 1. If completing a pro forma federal return, attach the pro forma federal return to your Wisconsin return instead of the return sent to the IRS.

• Do not use this subtraction for wages which are taxable in another state as well as Wisconsin. Instead, include these wages in Wisconsin income and see page 22 of the Form 1 instructions for how to claim a credit for net tax paid to another state. Additional Information For more information, you may: Call: (608) 266-2486 Email: DORIncome@wisconsin.gov Write: Mail Stop 5-77

Wisconsin Department of Revenue

PO Box 8949

Madison WI 53708-8949

- 18 - Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations in effect as of March 8, 2022: Chapter 71, Wis. Stats. and sec. Tax 3.01, Wis. Adm. Code

I-0103 (R. 8-21) Form 1 – Subtractions from Income 2021 ScheduleSB File with Wisconsin Form 1 Wisconsin Department of Revenue Name Social Security Number See the instructions for additional information on the subtractions listed below. Enter all amounts as positive numbers. 1 Taxable refund of state income tax (from line 1 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . 1 2 United States government interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Social security adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Capital gain/loss subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Long-term care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Tuition and fee expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Contributions to an Edvest or Tomorrow’s Scholar college savings account . . . . . . . . . . . . . . . . . . 10 11 Distributions of certain earnings from Wisconsin state-sponsored college tuition programs . . . . . . 11 12 Child and dependent care expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Military and uniformed services retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Local and state retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Federal retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Railroad retirement benefits, railroad unemployment insurance, and sickness benefits . . . . . . . . . 16 17 Retirement income subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Reserve or National Guard members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 U.S. Armed Forces active duty pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Combat zone related death . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Contributions to ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Disability income exclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Wisconsin net operating loss deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Farm loss carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Native Americans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Sale of business assets or assets used in farming to a related person . . . . . . . . . . . . . . . . . . . . . . 27 28 Recoveries of federal itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Repayment of income previously taxed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 Add lines 1 through 29. Enter here and on line 31, page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Subtractions from Income Now go to page 2 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Save Print Clear Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter. Go to Page 2

Name Social Security Number 2021 Schedule SB Page 2 of 3 .00 31 Enter amount from line 30 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Human organ donation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Expenses paid to related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 34 Income from a related entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 35 Legislator’s per diem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Sales of certain insurance policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Physician or psychiatrist grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee

and Special Olympic Board of Directors prize money . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 AmeriCorps education awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Differences in federal and Wisconsin basis of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Differences in federal and Wisconsin basis of partnership interest prior to 1975 . . . . . . . . . . . . 41 42 Differences in federal and Wisconsin reporting of marital property (community) income . . . . . . 42 43 Charitable contributions from tax-option (S) corporations (list and provide amount)

a Name

FEIN Amount 43a

b Name

FEIN Amount 43b

c Name

FEIN Amount 43c

d Add lines 43a through 43c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43d 44 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 47 (list and

provide amount)

a Name

FEIN Amount 44a

b Name

FEIN Amount 44b

c Name

FEIN Amount 44c

d Add lines 44a through 44c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44d 45 Add lines 31 through 42, 43d and 44d. Enter here and on line 46, page 3 . . . . . . . . . . . . . . . . . 45 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Go to Page 3

Name Social Security Number 2021 Schedule SB Page 3 of 3 46 Enter amount from line 45 on page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 47 Tax-option (S) corporation entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 47a

b Name

FEIN Amount 47b

c Name

FEIN Amount 47c

d Add lines 47a through 47c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47d 48 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments

listed on line 49 (list and provide amount)

a Name

FEIN Amount 48a

b Name

FEIN Amount 48b

c Name

FEIN Amount 48c

d Add lines 48a through 48c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48d 49 Partnership entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 49a

b Name

FEIN Amount 49b

c Name

FEIN Amount 49c

d Add lines 49a through 49c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49d 50 Other subtractions from income (list and provide amount)

a Amount 50a

b Amount 50b

c Amount 50c

d Add lines 50a through 50c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50d 51 Add lines 46, 47d, 48d, 49d, and 50d. This is your total subtraction from income. Enter on Form 1,

line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

I-070i (R. 05-21) 1 a Amount from line 1a of Schedule D 1 b Amount from line 1b of Schedule D 2 Amount from line 2 of Schedule D 3 Amount from line 3 of Schedule D 4 Short-term gain from Form 6252 and short-term gain or loss from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . 4 5 Net short-term gain or loss from partnerships, S corporations, estates, and trusts from Schedule(s) K‑1 . . . . . . . . . . 5 6 Adjustment from Wisconsin Schedule T (see Basis Difference in instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Short-term capital loss carryover from 2020 Wisconsin Schedule WD, line 34. Enter amount as

a negative number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Net short-term capital gain or loss. Combine lines 1a through 7 in column (h) . . . . . . . . . . . . . . . . . . . . . . . 8. 00 Part I Short-Term Capital Gains and Losses – Assets Held One Year or Less 2021 Capital Gains and Losses Name(s) shown on Form 1 or Form 1NPR Your social security number Schedule WD Wisconsin Department of Revenue u Enclose with Wisconsin Form 1 or 1NPR u. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00 (h) Gain or loss Subtract column (e) from column (d) and combine the result with column (g) (e)

Cost or other basis (g) Adjustments to gain or loss from Form(s) 8949, Part I, line 2, column (g) (d)

Proceeds (sales price) Note: Round all amounts (use a minus sign (-) for negative amounts) Part II Long-Term Capital Gains and Losses – Assets Held More Than One Year 9 a Amount from line 8a of Schedule D 9 b Amount from line 8b of Schedule D 10 Amount from line 9 of Schedule D 11 Amount from line 10 of Schedule D 12 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or loss from

from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Net long-term gain or loss from partnerships, S corporations, estates, and trusts from Schedule(s) K‑1 . . . . . . . . . . 13 14 Capital gain distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Adjustment from Wisconsin Schedule T (see Basis Difference in instructions) . . . . . . . . . . . . . . . . . . . . . . . . 15 15 a Adjustment from Wisconsin Schedule QI. Enter amount as a negative number. . . . . . . . . . . . . . . . . . . . . . . . . 15a 16 Long-term capital loss carryover from 2020 Wisconsin Schedule WD, line 39. Enter amount as a

negative number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Net long-term capital gain or loss. Combine lines 9a through 16 in column (h) . . . . . . . . . . . . . . . . . . . . . . 17. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00 (h) Gain or loss Subtract column (e) from column (d) and combine the result with column (g) (e)

Cost or other basis (g) Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g) (d)

Proceeds (sales price) Note: Round all amounts (use a minus sign (-) for negative amounts). 00. 00. 00 Go on to Part III →. 00 Save Print Clear Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter. To Page 2

I-070i (R. 05-21) 29 Adjustment (see instructions for Part IV and Schedule I adjustments)

a Fill in gain from line 7 of federal Form 1040 or 1040-SR, or gain from line 2e of

Schedule I, if filed (if a loss, fill in -0-) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29a

b Fill in gain from Part III, line 27, (if blank, fill in -0-) . . . . . . . . . . . . . . . . . . . . . . . 29b

c If line 29b is more than 29a, subtract line 29a from line 29b. Fill in amount on line 2 of Schedule AD (Form 1) .29c

d If line 29b is less than 29a, subtract line 29b from line 29a. Fill in amount on line 5 of Schedule SB (Form 1) . . 29d

e Fill in loss from line 7 of federal Form 1040 or 1040-SR, as a positive

amount or the loss from line 4c of Schedule I, if filed (if a gain, fill in -0-) . . . . . . . 29e

f Fill in loss from Part III, line 28 as a positive amount . . . . . . . . . . . . . . . . . . . . 29f

g If line 29f is more than 29e, subtract line 29e from line 29f. Fill in amount on line 5 of Schedule SB (Form 1) . 29g

h If line 29f is less than 29e, subtract line 29f from line 29e. Fill in amount on line 2 of Schedule AD (Form 1) . . 29h 18 Combine lines 8 and 17, and fill in the net gain or loss here (if line 18 is a loss, go to line 28) . . . . . . . . . . . . 18 19 Fill in the smaller of line 17 or 18, or -0- if a loss or no entry on line 17 . . . . . . . . . . . . 19 20 Fill in 30% of line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . 20 21 Fill in the amount of long-term capital gain from the sale of farm assets listed on

Form 8949 and taxable to Wisconsin plus gain from the sale of farm assets that is

included on line 12 or 13 of Schedule WD. If zero, skip lines 22 through 25 and fill

in the amount from line 20 on line 26 . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . 21 22 Gain included in line 17. Do not include any losses in this amount . . . . . . . . . . . . . . . 22 23 Divide line 21 by line 22. Carry the decimal to 4 places . . . . . . . .. . . . . . . . . . . . . . . . 23 24 Multiply line 19 by the decimal amount on line 23 . . . . . . . . . . . .. . . . . . . . . . . . . . . . 24 25 Fill in 30% of line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Add lines 20 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Subtract line 26 from line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 If line 18 shows a loss, fill in the smaller of: (a) The loss on line 18,

(b) $500, or

(c) Wisconsin ordinary income (see instructions) . . . . . 28. 00. 00. 00 Name Social Security Number 2021 Schedule WD Page 2 of 2 Part III Summary of Parts I and II (see instructions) - use a minus sign (-) for negative amounts.. 00. 00 Note: When figuring whether a, b, or c is smaller, treat all numbers as if they are positive. If filing Form 1, complete Part IV. If filing Form 1NPR, fill in amount from line 27 or 28 on line 7, column B, of Form 1NPR.. 00. 00. 00. 00. 00. 00. 00. 00. 00 Part IV Computation of Wisconsin Adjustment to Income (Do not complete this part if you are filing on Form 1NPR). 00. 00. 00. 00 . 30 Fill in loss shown on line 8 as a positive amount. If none, fill in -0- and skip lines 31 through 34 . . . . . . . . . 30 31 Fill in gain shown on line 17. If that line is blank or shows a loss, fill in -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Fill in the smaller of line 28 or line 32, treating both as positive amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 34 Subtract line 33 from line 32. This is your short-term capital loss carryover from 2021 to 2022 . . . . . . . . . . 34 35 Fill in loss from line 17 as a positive amount. If none, fill in -0- and skip lines 36 through 39 . . . . . . . . . . . 35 36 Fill in gain shown on line 8. If that line is blank or shows a loss, fill in -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Subtract line 36 from line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 Subtract line 33 from line 28, treating both as positive amounts. (Note: If you skipped

lines 31 through 34, fill in amount from line 28 as a positive amount.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 Subtract line 38 from line 37. This is your long-term capital loss carryover from 2021 to 2022 . . . . . . . . . . 39. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00 Part V Computation of Capital Loss Carryovers from 2021 to 2022 (Complete this part if the loss on line 18 is more than the loss on line 28.) To Page 1

Wisconsin Income Tax 1 Form 1 Instructions New in 2022 Additional Child and Dependent Care Tax Credit – A new credit is available to taxpayers claiming the federal child and dependent care tax credit. As a result, the child and dependent care expense subtraction is no longer available. See page 17. Federal Educator Expense Deduction – The maximum educator expense deduction taken on line 11 of federal Schedule 1 (Form 1040) is increased to $300. Wisconsin follows this federal increase, and the same amount may be taken for Wisconsin purposes. No adjustment is required on Schedule I. Federal Adjusted Gross Income – Line 1 of Form 1 now starts with federal adjusted gross income as computed on your federal income tax return filed with the IRS. Your federal adjusted gross income for Wisconsin purposes is computed on line 3 of Form 1. See page 13. College Savings Account – The subtraction for contributions to a Wisconsin state-sponsored college savings account is increased to $3,560 per beneficiary ($1,780 per beneficiary if you are married filing a separate return or a divorced parent). See the Schedule CS instructions. Tuition and Fee Expenses – The subtraction for tuition and fees is increased to $6,976 per student. The phase-out range also increased. See page 4 of the Schedule SB instructions. Tax returns are due: Tuesday April 18, 2023 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 Need 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 2022 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.  Free: File your state tax return at no charge  Accurate: It does the math for you  Secure: Safe and secure website WI file is: Visit revenue.wi.gov to file your Wisconsin state tax return online for free. Select WI file to get started Registering for My Tax Account allows you to: • Sign up for Wisconsin Identity Protection PIN (see page 34) • View/schedule estimated payments and cancel previously scheduled payments • Opt in to get email from DOR – no need to wait for the mail • Check refund status and more

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 2022 property tax bill, a record of any Wisconsin Works (W2) payments received in 2022, 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 2022 Standard Deduction Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 2022 Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 2022 Tax Computation Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Wisconsin School District Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

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 2022 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 $1,150 and it included at least $401 of unearned income, or (2) Your gross income (total unearned income and earned income) was more than –

$11,790 if single,

$15,230 if head of household,

$21,820 if married filing jointly, or

$10,370 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 2022 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 2022.

Age as of You must file if your gross income* Filing status December 31, 2022 (or total gross income of a married couple) during 2022 was: Single Under 65 $12,490 or more

65 or older $12,740 or more Married-filing joint Both spouses under 65 $23,220 or more return One spouse 65 or older $23,470 or more

Both spouses 65 or older $23,720 or more Married-filing separate Under 65 $11,070 or more return 65 or older $11,320 or more (applies to each spouse individually) Head of household Under 65 $15,930 or more

65 or older $16,180 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, 2023, you are considered to be a year older as of December 31, 2022. Example: If you were born on January 1, 1958, you are considered to be age 65 as of December 31, 2022. 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

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 2022 • 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 18, 2023. 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 18. 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 18, 2023. This applies even though you may have an extension of time to file. If you do not file your return by April 18, 2023, 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 18, 2023. Submit the payment with a 2022 Wisconsin Form 1‑ES. You can get this form at any Department of Revenue office or use 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 served in support of Operation Freedom’s Sentinel in the United States, (2) you qualify for a federal extension because of service in a combat zone or contingency operation, or (3) 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 1, 2023, 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 have an extension of time to file due to service in support of Operation Freedom’s Sentinel in the United States, enter “01” in the Special Conditions box. 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 or 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 18. 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: • Wisconsin e-file – Available for free on the Department of Revenue website at revenue.wi.gov/Pages/WI-efile/home.aspx • My Tax Account (MTA) – Certain taxpayers may be able to file their individual income tax returns in MTA. In order to use MTA to file your return, you must meet the following qualifications: • Full-year Wisconsin resident • Filing status is single or head of household, not married • Wage (Form W-2) income OR income from Forms 1099-R, 1099-MISC, 1099-NEC, 1099-INT, and W-2G only • Only claiming school property tax credit and/or itemized deduction credit • May claim dependents, but cannot be claimed as a dependent • 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 a “ı” 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 four 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. 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.

6 General Instructions 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 four 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 tax is due) (if refund or no tax due) (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, 2027, for 2022 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 2022 Form 1 and elect to carry the NOL back to 2020 and 2021, 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 2022 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 25. 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, 2020. 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 2020 and $2,000 of credit to offset tax in 2021. On December 1, 2022, 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, 2020, and December 1, 2022, 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 in effect as of November 3, 2022: 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 25 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 2022 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 2023 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 2023 in installments beginning April 18, 2023, using Wisconsin Form 1-ES • Increase the amount of income tax withheld from your 2023 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 website. If you must file Form 1‑ES for 2023 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. 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, 2022 – 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 2022 – Not claimed as a dependent on anyone’s 2022 federal tax return (unless you were 62 or older on December 31, 2022) – Not living in tax-exempt public housing for all of 2022 (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 2022 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 2022 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 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. If your spouse died during 2022 and you did not remarry in 2022, you can file a joint return. You can also file a joint return if your spouse died in 2023 before filing a 2022 return. A joint return should show your spouse’s 2022 income before death and your income for all of 2022. 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 2022 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. 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 The Wausau office is open on a limited schedule. 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 Internet Address Our website, revenue.wi.gov, has many resources to help you with your tax needs, including: • Complete electronic forms and submit them for free • Download forms, schedules, instructions, and publications • View answers to common questions • Email us comments or request help • File 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 any department office or 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 2022 111 How to Get a Private Letter Ruling From the Wisconsin Department of Revenue 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 Lottery Winnings 601 Wisconsin Taxation of Pari-Mutuel Wager Winnings You can get tax help, forms, or publications 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 2022 return for calendar year 2022 and fiscal years that begin in 2022. 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, a 52-53 week period, 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 2021 and you are filing a joint return for 2022 with the same spouse, be sure to enter your names and social security numbers in the same order as on your 2021 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 2022 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 2022, for information on what income you must report. Single You may check “single” if any of the following was true on December 31, 2022: • 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, 2022, and did not remarry in 2022 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, 2022 • Your spouse died in 2022 and you did not remarry in 2022 • You were married at the end of 2022, and your spouse died in 2023 before filing a 2022 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 2022, a greater amount of any unemployment compensation that you received may be taxable • You will not qualify for the disability income exclusion • You will not qualify for the earned income credit

13 Line Instructions Code 01 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 2022 who 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 2022 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, 2022. Also fill in the name of the county in which you lived. School District Number See the list of school district numbers on page 44. Fill in the number of the school district in which you lived on December 31, 2022.

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 – Operation Freedom’s Sentinel (page 4) Both taxpayers deceased (page 10)

Extension – Combat zone (page 4) Fiscal filer (page 12)

Extension – Federally declared disaster (page 4) Schedule RT attached (Schedule SB instructions,

page 12)

Divorce decree (page 6)

Extension – Live outside or military naval service

Injured spouse (page 6) outside U.S. or Puerto Rico (page 4)

Single decedent or primary taxpayer if joint return (page 10) Multiple special conditions

Spouse deceased if joint return (page 10)

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, 2020, with certain exceptions. Laws enacted after December 31, 2020, 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 2022 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 • Tax-exempt interest • Entertainment, amusement, and recreation expenses Code 18

14 Line Instructions Line 2 Adjustments to Federal Adjusted Gross Income – continued 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/2022Individual.aspx.

If any provision of federal law which does not apply for Wisconsin purposes affects your federal adjusted gross income, you must complete Wisconsin Schedule I and include it with your Form 1. The amount you fill in on line 2 of Form 1 (and amounts filled in on Schedule 1 on page 4 of Form 1) should be the revised amount determined on Schedule I, line 3 (or in Part II of Schedule I.) If Schedule I adjustments in any prior year affect income or expense items, depreciation, amortization, or sec. 179 expense in 2022, you must also make adjustments on Schedule I for 2022. 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 2022, 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 Schedule AD instructions for more information on these modifications. Enter the amount from Schedule AD, line 33, on line 4. – Enterprise zone jobs credit – Manufacturing investment credit – Economic development tax credit – Jobs tax credit – Capital investment credit – Community rehabilitation program credit – Research credits – Manufacturing and agricultural credit – Business development credit – Electronics and information technology

manufacturing zone credit – Employee college savings account contribution

credit • 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 • Differences in federal and Wisconsin basis of assets • Differences in federal and Wisconsin basis of partnership interest prior to 1975 • Differences in federal and Wisconsin reporting of marital property (community) income • Addition required for certain credits – Farmland preservation credit – Development zones credits 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 • Reserve or National Guard members • U.S. Armed Forces active duty pay • Combat zone related death

15 Line Instructions Line 6 Total Subtractions from Income from Schedule SB – continued • Adoption expenses • Contributions to ABLE accounts • Disability income exclusion • Wisconsin net operating loss deduction • Farm loss carryover • Native Americans • Sale of business assets or assets used in farming to a related person • Recoveries of federal itemized deductions • Repayment of income previously taxed • 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 basis of partnership interest prior to 1975 • Differences in federal and Wisconsin reporting of marital property (community) income • Charitable contributions from tax-option (S) corporations • Partnership, limited liability company, trust, or estate adjustments • Tax-option (S) corporation adjustments • Tax-option (S) corporation entity level tax election 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. 1. Earned income* included on line 7 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. .00 2. Addition amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 400.00 3. Add lines 1 and 2. If total is less than $1,150, enter $1,150 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 Line 10b If you or your spouse were 65 or older on December 31, 2022, check the appropriate lines. Your number of exemptions is equal to the number of lines checked. 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 37-42. 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 43 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 2022 in the amount of $20,000. Your federal adjusted gross income for federal purposes is $20,000. Your charitable contributions reported on line 11 of Schedule A are $12,000 based on an income limita­ tion 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 purposes is $18,000 ($30,000 x 60% = $18,000). Enter $18,000 on line 3 of Schedule 1. 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 which you are allowed, if any, for purposes of the itemized deduction credit. • 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

– Mortgage insurance premiums treated as interest • 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 claimed the federal child and dependent care tax credit on your federal return, you may claim the additional child and dependent care tax credit. To claim the additional child and dependent care tax credit, complete the following steps and fill in the required information in the spaces provided on line 14.  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. Step 1 Fill in the amount of your federal child and dependent care tax credit on the line provided next to "Federal credit". This is the amount from line 9c of federal Form 2441. Step 2 Multiply the amount of your federal credit (Step 1) by 50%. Fill in the result on line 14. This is your additional child and dependent care tax credit. What to include with your return You must include a copy of your completed federal Form 2441 with Form 1. Failure to provide this information may delay your refund. Line 15 Renter’s and Homeowner’s School Property Tax Credit You may claim a credit if you paid rent during 2022 for living quarters used as your primary residence OR you paid property taxes during 2022 on your home. You are eligible for a credit whether or not you claim homestead credit on line 32. 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 15a and 15b 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. 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 Renter's and Homeowner's School Property Tax Credit – continued 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 15a and 15b. Line 15a How to Figure the Renter’s School Property Tax Credit Step 1 Rent Paid in 2022 Fill in on the appropriate line(s) the total rent that you paid in 2022 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 2022 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 2022. For example, if you and two other persons rented an apartment and paid total rent of $6,000 in 2022, 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 15a. 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 15a 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

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* *Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 17. $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ If Rent Your Line 15a 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 15a 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 15a 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 15a Paid is: Credit is:

Col. 1 Col. 2

Heat Heat

But In- Not In-

At Less cluded cluded Least Than in Rent in Rent Line 15b How to Figure the Homeowner’s School Property Tax Credit Step 1 Property Taxes Paid on Home in 2022 Fill in the amount of property taxes that you paid in 2022 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 2022 Property taxes are further limited as follows: a. If you bought or sold your home during 2022, 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 15a How to Figure the Renter's School Property Tax Credit – continued

20 Line Instructions b. If you owned a mobile home during 2022, property taxes include the municipal permit fees paid to your municipality and/or the personal 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 15a.) 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 2022 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 2021 Wisconsin return. The taxpayer received a farmland preservation credit in 2022 of $600 that was based on 2021 property taxes accrued of $6,000. The 2021 property taxes were paid in 2022 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 2022 are $5,400 ($6,000 less $600 farmland preservation credit). Of this amount, $540 (10% of $5,400) is used to compute the 2022 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 15b. CAUTION If you are also claiming the renter’s credit on line 15a, 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 17.

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 15b

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

But Line 15b

At Less Credit Least Than is If Property Taxes are:

But Line 15b

At Less Credit Least Than is If Property Taxes are:

But Line 15b

At Less Credit Least Than is If Property Taxes are:

But Line 15b

At Less Credit Least Than is Line 16 Working Families Tax Credit If you are married filing a separate return, are under age 65, and your income on line 5 of Form 1 is less than $10,000, you may claim the working families tax credit. Exception You may not claim the working families tax credit if you may be claimed as a dependent on another person’s (for example, your parent’s) income tax return. • If the amount on line 7 of Form 1 is $9,000 or less, your working families tax credit is equal to your tax. Fill in the amount from line 12 of Form 1 on line 16. Line 15b How to Figure the Homeowner's School Property Tax Credit – continued

21 Line Instructions Line 16 Working Families Tax Credit – continued Working Families Tax Credit Worksheet Do not complete this worksheet if: • Line 7 of your Form 1 is $9,000 or less. • Line 7 of your Form 1 is $10,000 or more. • You may be claimed as a dependent on another person’s return. . 1. Amount from line 12 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Total credits from lines 13 through 15 of Form 1 plus the total of the first five credits listed in the line 18

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Subtract line 2 from line 1. If the result is zero or less, stop here. You do not qualify for the credit . . . . . . . . . . . 3. 4. Enter $10,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Fill in amount from line 7 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Divide line 6 by one thousand (1,000). Fill in decimal amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Multiply line 3 by line 7. This is your working families tax credit. Fill in this amount on line 16 of Form 1 . . . . . . . 8. • If the amount on line 7 of Form 1 is more than $9,000 but less than $10,000, use the worksheet below to compute your working families tax credit. • If the amount on line 7 of Form 1 is $10,000 or more, leave line 16 blank. You do not qualify for the credit. Line 17 Married Couple Credit You can claim the married couple credit if all of the following apply: • You are married filing a joint return • 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), 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)

22 Line Instructions Line 18 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 18. See page 11 for information on obtaining Schedule CR. • Postsecondary Education Credit Carryforward (Schedule CF) • Water Consumption Credit Carryforward (Schedule CF) • Biodiesel Fuel Production Credit Carryforward (Schedule CF) • Health Insurance Risk-Sharing Plan Assessments Credit Carryforward (Schedule CF) • Veteran Employment Credit Carryforward (Schedule CF) • Film Production Company Investment 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. • 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 Agricultural Credit The manufacturing and agricultural 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 Schedule MA-M instructions 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. • Film Production Services Credit Carryforward – Nonrefundable portion (Schedule CF) • 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 2007-2021 returns, complete Schedule MS to determine the amount of carryover credit you may claim for 2022. • Schedule MI – Manufacturing Investment Credit Persons certified by the DOC who had more than $25,000 of unused manufacturer’s sales tax credit carryover on January 1, 2006, may be able to claim the manufacturing investment credit. Complete Schedule MI. • Dairy and Livestock Farm Investment Credit Carryforward (Schedule CF) • Ethanol and Biodiesel Fuel Pump Credit Carryforward (Schedule CF)

23 Line Instructions Line 18 Nonrefundable Credits – continued • Schedule DC – Development Zones Credits Special tax credits may be available to persons doing business in Wisconsin development zones. If you qualify for the development zones credits, complete Wisconsin Schedule DC. • Schedule DC – Capital Investment Credit The capital investment credit is available for businesses certified for tax benefits in a development opportunity zone, agricultural development zone, or airport development zone. Complete Part II of Schedule DC. • Opportunity Zone Investment Credit Carryforward (Schedule CF) • Technology Zone Credit Carryforward (Schedule CF) • Schedule ED – Economic Development Tax Credit The economic development tax credit may be claimed by persons certified by the WEDC and authorized to claim the credit. See Schedule ED. • 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. • 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. • Electronic Medical Records Credit Carryforward (Schedule CF) • Internet Equipment Credit Carryforward (Schedule CF) Line 19 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 19. Be sure to enter in the brackets on line 19 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 partnership that elected to be taxed at the entity level, you may not use the taxes paid by the tax-option (S) corporation or partnership, including taxes paid on your behalf on a composite return, to compute a credit for tax paid to another state. 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 22 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 2022 on which sales and use tax was not charged? If yes, you must report Wisconsin sales and use tax on these purchases on line 22 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, 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 on the next page to determine whether you are liable for Wisconsin sales and use tax.

If you do not include an amount on line 22, 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.

24 Line Instructions In all Wisconsin counties except those shown below, the tax rate was 5.5% for all of 2022. If storage, use, or consumption in 2022 was in one of the following counties, the tax rate was 5%:

Manitowoc Winnebago Racine Waukesha Sales and Use Tax Rate Chart 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. Sales and use tax rate (see rate chart) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x % 3. Amount of sales and use tax due for 2022 (line 1 multiplied by tax rate on line 2).

Round this amount to the nearest dollar and fill in on line 22 of Form 1 . . . . . . . . . . . . . $ Worksheet for Computing Wisconsin Sales and Use Tax Line 23 Donations You may designate amounts as a donation to one or more of the programs listed on lines 23a through 23h. Your donation will either reduce your refund or be added to tax due. Add the amounts on lines 23a through 23h and fill in the total on line 23. Line 23a 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 23a. Line 23b 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 23b. Line 23c 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 23c. Line 23d 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 23d. Line 23e 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 23e. Line 23f 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 23f. Line 23g 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 23g. Line 23h Special Olympics Wisconsin You may donate an amount to Special Olympics Wisconsin, Inc. Fill in the amount you want to donate on line 23h. 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, 2024, or if your original return was filed after April 18, 2023, within 18 months of the date your return was filed. Line 22 Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases – continued

25 Line Instructions Line 24 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). Do not include any amount from line 8 of federal Form 5329. • 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). • 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 2022, fill in the total of such taxes in the space provided on line 21. Multiply the amount filled in by .33 (33%) and fill in the result on line 24.  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, and 16 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 25 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 25. 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 27 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 27. 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

26 Line Instructions • 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 28 2022 Wisconsin Estimated Tax Payments and Amount Applied From 2021 Return Fill in any payments you made on your 2022 estimated Wisconsin income tax (2022 Form 1-ES). This includes any exten­ sion payments made on 2022 Form 1-ES. Include any overpayment from your 2021 return that you were allowed as credit to your 2022 Wisconsin estimated tax.

Check Your Estimated Tax Payments Before filling in line 28, check the amount of your estimated tax payments on the department's website at revenue.wi.gov/Pages/apps/taxpaymentinquiry.aspx. 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 2021 returns that you and your spouse were allowed as credit to 2022 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 2022. Name Change If you changed your name because of marriage, divorce, etc., and make 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 2022 and the name(s) and social security number(s) under which you made them. Line 29 Earned Income Credit If you qualify for the federal earned income credit and you have at least one qualifying child, you also qualify for the Wisconsin earned income credit. However, you must have been a legal resident of Wisconsin for the entire year. See the instructions for Step 2 below.

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 29. 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 Fill in the federal earned income credit from line 27 of federal Form 1040 or 1040SR. Caution Wisconsin has not adopted the following changes to the 2022 federal earned income tax credit made by Public Law 117-2. If any of these federal provisions apply, you must recompute your federal earned income tax credit for Wisconsin purposes. Use either Worksheet A or Worksheet B in the 2022 Form 1040 instructions to recompute your federal earned income tax credit for Wisconsin. Enter the recomputed federal credit on line 29. Line 27 Wisconsin Tax Withheld – continued

27 Line Instructions • Raised the investment income limit. For federal income tax purposes, the investment income limit is $10,300 for 2022. For Wisconsin, the investment income limit is $3,800 for 2022. • Allows a married individual filing as married filing separate to claim the earned income tax credit if either of the following apply: ▪ The individual lived apart from their spouse for the last 6 months of 2022. ▪ The individual has a decree of divorce or separate maintenance, a written separation agreement, or a decree requiring a spouse to make payments for the support or maintenance of the other spouse and does not live with the other spouse at the end of 2022. For Wisconsin, a married individual filing as married filing separate cannot claim the earned income tax credit if either of these situations apply. Step 3 Fill in the percentage rate which applies to you.

Number of qualifying Children Fill in this

(see Step 1 on page 26) percentage rate

1 4%

2 11%

3 or more 34% Step 4 Multiply the amount of your federal credit (Step 2) by the percentage determined in Step 3. Fill in the result on line 29. 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 29. Write “EIC” in the space to the right of line 29. Complete your return through line 34 of Form 1. Include a copy of your federal return (Form 1040 or 1040-SR) with your Form 1. Line 30 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 30a of Form 1 the amount from line 17 of your Schedule FC. Fill in on line 30b 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 31 Repayment Credit If you had to repay during 2022, 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 2022. (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 31 of Form 1. Include a statement showing how you computed your credit. Line 29 Earned Income Credit – continued

28 Line Instructions Line 32 Homestead Credit If you are claiming homestead credit, attach Schedule H or H‑EZ to your Form 1. Fill in on line 32 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 33 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.)

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 principal dwelling in Wisconsin. The credit is based on real and personal 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.

29 Line Instructions Line 33 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. Worksheet 2 – Property Tax Bill Contains Agricultural 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 all land (from Part I, line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Value of residential land (from Part I, line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Number of acres of residential land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. . 4. Divide line 2 by line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Value of improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Total value of all land and improvements (add lines 1 and 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Divide line 5 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. . 8. Net property taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Multiply line 8 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Divide line 4 by line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. . 12. Multiply line 11 by line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Add line 9 and line 12. This is the amount of property tax allowed for the credit . . . . . . . . . . . . . . . 13. Part II Example: Taxpayer received a property tax bill on the house they owned in the amount of $3,000 for the 2022 tax year on December 22, 2022. Taxpayer did not pay any of their 2021 property tax bill in 2022. Taxpayer paid their 2022 property tax bill in 2 installments: • $1,500 on December 28, 2022 • $1,500 on April 11, 2023 The amount allowed for purposes of computing the veterans and surviving spouses property tax credit for 2022 is $1,500, which is the amount they paid on December 28, 2022. The remaining amount paid on April 11, 2023, of $1,500 may be claimed on the 2023 Wisconsin income tax return if the taxpayer is still eligible for the credit. Note: The date the property taxes are paid is the date the property taxes are received by the municipality. “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. If your property contains land assessed as agricultural, complete Worksheet 2 below. You may have to contact your munic­ ipality to find the value of land which contains multiple classifications (agricultural, undeveloped, other, etc.).

30 Line Instructions 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 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. 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 2022 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 http://dva.state.wi.us/Pages/home.aspx. You may submit these forms and supporting documents to your county veterans service officer or mail them to: Wisconsin Department of Veterans Affairs, Attn: Veterans Property Tax Credit, 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 2022 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 2022, and the certification, if required, received from the WDVA with your return. Line 34 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 34. • 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 JT – Jobs Tax Credit The credit is available based on wages paid to an eligible employee and costs incurred to undertake training activities. The credit is available to taxpayers who are certified by the WEDC. See Schedule JT. Line 33 Eligible Veterans and Surviving Spouses Property Tax Credit – continued

31 Line Instructions Line 34 Refundable Credits From Schedule CR – continued • Schedule BD – Business Development Credit The credit is available based on wages paid to an eligible employee, training costs, and personal and real property investment. The credit is available to taxpayers who are certified by the WEDC. See Schedule BD. • 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 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.

No interest is paid on refunds issued for the enterprise zone jobs credit, jobs tax credit, business development credit, or electronics and information technology manufacturing zone credit. Line 35 Amounts Previously Paid Amended return only – Complete this line only if this is an amended 2022 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 2022 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 37 Amounts Previously Refunded Amended return only – Complete this line only if this is an amended 2022 Form 1. Fill in the refund from your original 2022 return (not including the amount applied to your 2023 estimated tax). This is generally the amount from line 40 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 2022 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 35 instead of line 37. Line 38 Subtraction If line 37 is less than line 36, subtract line 37 from line 36 and fill in the result on line 38. If line 37 is more than line 36, subtract line 36 from line 37 and fill in the result on line 38 as a negative number by placing a minus sign (−) in front of the number. Line 39 Amount You Overpaid If line 26 is less than line 38, subtract line 26 from line 38. Fill in the result on line 39. If line 38 is a negative number, do not complete line 39.  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 43 instructions to see if you owe underpayment interest. If you owe underpayment interest and you show an overpayment on line 39, reduce the amount on line 39 by the amount of underpayment interest on line 43. Line 40 Refund Fill in on line 40 the amount from line 39 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 40 cannot be more than the amount on line 39 less the amount applied to your estimated tax on line 41. Amended return only – 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 2022 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 the return was filed, whichever is later, (2) a refund due to an increase in homestead credit, enterprise zone jobs credit, jobs tax credit, business development credit, and electronics and information technology manufacturing zone credit, or (3) any portion of the refund that is applied to 2023 estimated tax.

32 Line Instructions Line 41 Amount Applied to 2023 Estimated Tax Fill in on line 41 the amount, if any, of the overpayment on line 39 you want applied to your 2023 estimated tax. If you are married filing a joint return, we will apply the amount on line 41 to your joint estimated tax. If you are married filing a separate return, we will apply the amount on line 41 to your separate estimated tax. Amended return only – Generally, the amount filled in on line 41 must be the same as the amount shown on line 41 of your original Form 1 (or as adjusted by the department). However, if you file your amended return by January 16, 2024, you may increase or decrease the amount to be applied to your 2023 estimated tax. Line 42 Amount You Underpaid If line 38 is less than line 26, complete line 42 to determine the amount you underpaid.

Interest on any tax due is 12% per year from the due date of your 2022 return. If you owe any interest, figure the interest on the amount of tax you underpaid. Enter the amount of interest on line 45. Do not include the amount of interest in the total on either line 42 or 44.

Amended return only – If the total of the amount on line 26 and line 41 is greater than line 38, you owe additional tax. Subtract line 38 from the total of lines 26 and 41. CAUTION If line 38 is a negative number because line 37 exceeds line 36, treat the amount on line 38 as a positive number and add (rather than subtract) line 38 to lines 26 and 41.

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 43 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 2023 estimated tax payments in your check, money order, or amount you charge. Instead, make the estimated tax payments separately. To pay online Go to the department’s website at https://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. To pay by credit card You may use your MasterCard®, American Express® Card, Visa® Card, or Discover® Card. To pay by credit card, call toll free or access by internet the service provider listed below and follow the instructions of the provider. A convenience fee of 2.5% (with a minimum of $1) 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. If you pay by credit card before paper filing your return, enter on page 1 of Form 1 in the lower right corner the confirmation number you were given at the end of the transaction and the amount you charged (not including the convenience fee).

ACI Payments, Inc.

1-800-2PAY-TAX (1-800-272-9829)

1-800-487-4567 (Customer Service)

acipayonline.com 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

33 Line Instructions the greater of $35 or 6½ percent of the unpaid amount. For more information concerning payments, go to www.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 43 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 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 42 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 21 minus the amounts on lines 29 through 34. Exceptions You will not owe underpayment interest if your 2021 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 2021 and you were a Wisconsin resident for all of 2021. 2. The amounts on lines 27 and 28 of your 2022 return are at least as much as the tax shown on your 2021 return. Your estimated tax payments for 2022 must have been made on time and for the required amount. This does not apply if you did not file a 2021 return. The tax shown on your 2021 return is the amount on line 18 minus the amounts on lines 26 through 31.

Fill in the exception code in the brackets to the left of line 43 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 1, 2023. Qualified farmers and fishers must enter exception code “04” in the brackets to the left of line 43. 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 43. If you are due a refund, subtract the underpayment interest from the overpayment you show on line 39 and adjust lines 40 and 41 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 43 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 Line 42 Amount You Underpaid – continued

34 Line Instructions as assessed by the department) and the amount of underpayment interest shown on your corrected Schedule U. Fill in the difference on line 43. If the amount of underpayment interest is reduced, put a minus sign (−) in front of the amount on line 43. If line 39 of Form 1 shows an overpayment and you are reducing the amount of underpayment interest, add the amount on line 43 to the amount on line 39 of Form 1. Adjust lines 40 and 41 accordingly. Line 45 Interest Interest on the amount you underpaid is 12% per year from the due date of your 2022 return. Figure the interest on the additional tax you owe. Enter the amount of interest on line 45. Do not include this interest in the total on line 42 or 44. ■ 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 2022 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 2023 tax return. This is April 15, 2024, 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. Line 43 Underpayment Interest – continued

35 2022 Standard Deduction Table Dependents or persons filing short-period returns or excluding income from U.S. Possessions, see page 15.

0 11,059 11,790 21,820 10,370 15,230

11,059 11,500 11,790 21,820 10,370 15,230

11,500 12,000 11,790 21,820 10,348 15,230 12,000 12,500 11,790 21,820 10,249 15,230 12,500 13,000 11,790 21,820 10,150 15,230 13,000 13,500 11,790 21,820 10,052 15,230 13,500 14,000 11,790 21,820 9,953 15,230 14,000 14,500 11,790 21,820 9,854 15,230 14,500 15,000 11,790 21,820 9,755 15,230 15,000 15,500 11,790 21,820 9,656 15,230 15,500 16,000 11,790 21,820 9,557 15,230 16,000 16,500 11,790 21,820 9,458 15,230 16,500 17,000 11,790 21,820 9,359 15,230 17,000 17,500 11,759 21,820 9,260 15,171 17,500 18,000 11,699 21,820 9,162 15,059 18,000 18,500 11,639 21,820 9,063 14,946 18,500 19,000 11,579 21,820 8,964 14,834 19,000 19,500 11,519 21,820 8,865 14,721 19,500 20,000 11,459 21,820 8,766 14,609 20,000 20,500 11,399 21,820 8,667 14,496 20,500 21,000 11,339 21,820 8,568 14,383 21,000 21,500 11,279 21,820 8,469 14,271 21,500 22,000 11,219 21,820 8,370 14,158 22,000 22,500 11,159 21,820 8,272 14,046 22,500 23,000 11,099 21,820 8,173 13,933 23,000 23,500 11,039 21,820 8,074 13,821 23,500 24,000 10,979 21,820 7,975 13,708 24,000 24,500 10,919 21,820 7,876 13,595 24,500 25,000 10,859 21,775 7,777 13,483 25,000 25,500 10,799 21,676 7,678 13,370 25,500 26,000 10,739 21,577 7,579 13,258 26,000 26,500 10,679 21,478 7,480 13,145 26,500 27,000 10,619 21,379 7,382 13,033 27,000 27,500 10,559 21,280 7,283 12,920 27,500 28,000 10,499 21,181 7,184 12,807 28,000 28,500 10,439 21,082 7,085 12,695 28,500 29,000 10,379 20,983 6,986 12,582 29,000 29,500 10,319 20,885 6,887 12,470 29,500 30,000 10,259 20,786 6,788 12,357 30,000 30,500 10,199 20,687 6,689 12,245 30,500 31,000 10,139 20,588 6,590 12,132 31,000 31,500 10,079 20,489 6,492 12,019 31,500 32,000 10,019 20,390 6,393 11,907 32,000 32,500 9,959 20,291 6,294 11,794 32,500 33,000 9,899 20,192 6,195 11,682 33,000 33,500 9,839 20,093 6,096 11,569 33,500 34,000 9,779 19,994 5,997 11,456 34,000 34,500 9,719 19,896 5,898 11,344 34,500 35,000 9,659 19,797 5,799 11,231 35,000 35,500 9,599 19,698 5,700 11,119 35,500 36,000 9,539 19,599 5,602 11,006 36,000 36,500 9,479 19,500 5,503 10,894 36,500 37,000 9,419 19,401 5,404 10,781 37,000 37,500 9,359 19,302 5,305 10,668 37,500 38,000 9,299 19,203 5,206 10,556 38,000 38,500 9,239 19,104 5,107 10,443 38,500 39,000 9,179 19,006 5,008 10,331 39,000 39,500 9,119 18,907 4,909 10,218 39,500 40,000 9,059 18,808 4,810 10,106 40,000 40,500 8,999 18,709 4,712 9,993 40,500 41,000 8,939 18,610 4,613 9,880 41,000 41,500 8,879 18,511 4,514 9,768 41,500 42,000 8,819 18,412 4,415 9,655 42,000 42,500 8,759 18,313 4,316 9,543 42,500 43,000 8,699 18,214 4,217 9,430 43,000 43,500 8,639 18,116 4,118 9,318 43,500 44,000 8,579 18,017 4,019 9,205 44,000 44,500 8,519 17,918 3,920 9,092 44,500 45,000 8,459 17,819 3,822 8,980 45,000 45,500 8,399 17,720 3,723 8,867 45,500 46,000 8,339 17,621 3,624 8,755 46,000 46,500 8,279 17,522 3,525 8,642 46,500 47,000 8,219 17,423 3,426 8,530 47,000 47,500 8,159 17,324 3,327 8,417 47,500 48,000 8,099 17,226 3,228 8,304 48,000 48,500 8,039 17,127 3,129 8,192 48,500 49,000 7,979 17,028 3,030 8,079 49,000 49,500 7,919 16,929 2,931 7,967 49,500 50,000 7,859 16,830 2,833 7,859 50,000 50,500 7,799 16,731 2,734 7,799 50,500 51,000 7,739 16,632 2,635 7,739 51,000 51,500 7,679 16,533 2,536 7,679 51,500 52,000 7,619 16,434 2,437 7,619 52,000 52,500 7,559 16,336 2,338 7,559 52,500 53,000 7,499 16,237 2,239 7,499 53,000 53,500 7,439 16,138 2,140 7,439 53,500 54,000 7,379 16,039 2,041 7,379 54,000 54,500 7,319 15,940 1,943 7,319 54,500 55,000 7,259 15,841 1,844 7,259 55,000 55,500 7,199 15,742 1,745 7,199 55,500 56,000 7,139 15,643 1,646 7,139 56,000 56,500 7,079 15,544 1,547 7,079 56,500 57,000 7,019 15,446 1,448 7,019 57,000 57,500 6,959 15,347 1,349 6,959 57,500 58,000 6,899 15,248 1,250 6,899 58,000 58,500 6,839 15,149 1,151 6,839 58,500 59,000 6,779 15,050 1,053 6,779 59,000 59,500 6,719 14,951 954 6,719 59,500 60,000 6,659 14,852 855 6,659 60,000 60,500 6,599 14,753 756 6,599 60,500 61,000 6,539 14,654 657 6,539 61,000 61,500 6,479 14,556 558 6,479 61,500 62,000 6,419 14,457 459 6,419 62,000 62,500 6,359 14,358 360 6,359 62,500 63,000 6,299 14,259 261 6,299

63,000 63,500 6,239 14,160 163 6,239 63,500 64,000 6,179 14,061 64 6,179 64,000 64,500 6,119 13,962 0 6,119 64,500 65,000 6,059 13,863 0 6,059 65,000 65,500 5,999 13,764 0 5,999 65,500 66,000 5,939 13,666 0 5,939

66,000 66,500 5,879 13,567 0 5,879 66,500 67,000 5,819 13,468 0 5,819 67,000 67,500 5,759 13,369 0 5,759 67,500 68,000 5,699 13,270 0 5,699 68,000 68,500 5,639 13,171 0 5,639 68,500 69,000 5,579 13,072 0 5,579

69,000 69,500 5,519 12,973 0 5,519 69,500 70,000 5,459 12,874 0 5,459 70,000 70,500 5,399 12,776 0 5,399 70,500 71,000 5,339 12,677 0 5,339 71,000 71,500 5,279 12,578 0 5,279 71,500 72,000 5,219 12,479 0 5,219 72,000 72,500 5,159 12,380 0 5,159 72,500 73,000 5,099 12,281 0 5,099 73,000 73,500 5,039 12,182 0 5,039 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 2022 Standard Deduction Table (continued from page 35)

105,000 105,500 1,199 5,853 0 1,199 105,500 106,000 1,139 5,754 0 1,139 106,000 106,500 1,079 5,655 0 1,079 106,500 107,000 1,019 5,557 0 1,019 107,000 107,500 959 5,458 0 959 107,500 108,000 899 5,359 0 899 108,000 108,500 839 5,260 0 839 108,500 109,000 779 5,161 0 779 109,000 109,500 719 5,062 0 719 109,500 110,000 659 4,963 0 659 110,000 110,500 599 4,864 0 599 110,500 111,000 539 4,765 0 539 111,000 111,500 479 4,667 0 479 111,500 112,000 419 4,568 0 419 112,000 112,500 359 4,469 0 359 112,500 113,000 299 4,370 0 299 113,000 113,500 239 4,271 0 239 113,500 114,000 179 4,172 0 179 114,000 114,500 119 4,073 0 119 114,500 115,000 59 3,974 0 59 115,000 115,500 0 3,875 0 0 115,500 116,000 0 3,777 0 0 116,000 116,500 0 3,678 0 0 116,500 117,000 0 3,579 0 0 117,000 117,500 0 3,480 0 0 117,500 118,000 0 3,381 0 0 118,000 118,500 0 3,282 0 0 118,500 119,000 0 3,183 0 0 119,000 119,500 0 3,084 0 0 119,500 120,000 0 2,985 0 0 120,000 120,500 0 2,887 0 0 120,500 121,000 0 2,788 0 0 121,000 121,500 0 2,689 0 0 121,500 122,000 0 2,590 0 0 122,000 122,500 0 2,491 0 0 122,500 123,000 0 2,392 0 0 123,000 123,500 0 2,293 0 0 123,500 124,000 0 2,194 0 0 124,000 124,500 0 2,095 0 0 124,500 125,000 0 1,997 0 0 125,000 125,500 0 1,898 0 0 125,500 126,000 0 1,799 0 0 126,000 126,500 0 1,700 0 0 126,500 127,000 0 1,601 0 0 127,000 127,500 0 1,502 0 0 127,500 128,000 0 1,403 0 0 128,000 128,500 0 1,304 0 0 128,500 129,000 0 1,205 0 0 129,000 129,500 0 1,107 0 0 129,500 130,000 0 1,008 0 0 130,000 130,500 0 909 0 0 130,500 131,000 0 810 0 0 131,000 131,500 0 711 0 0 131,500 132,000 0 612 0 0 132,000 132,500 0 513 0 0 132,500 133,000 0 414 0 0 133,000 133,500 0 315 0 0 133,500 134,000 0 216 0 0 134,000 134,500 0 118 0 0 134,500 134,845 0 34 0 0 134,845 or over 0 0 0 0

73,500 74,000 4,979 12,083 0 4,979 74,000 74,500 4,919 11,984 0 4,919 74,500 75,000 4,859 11,886 0 4,859 75,000 75,500 4,799 11,787 0 4,799 75,500 76,000 4,739 11,688 0 4,739 76,000 76,500 4,679 11,589 0 4,679 76,500 77,000 4,619 11,490 0 4,619 77,000 77,500 4,559 11,391 0 4,559 77,500 78,000 4,499 11,292 0 4,499 78,000 78,500 4,439 11,193 0 4,439 78,500 79,000 4,379 11,094 0 4,379 79,000 79,500 4,319 10,996 0 4,319 79,500 80,000 4,259 10,897 0 4,259 80,000 80,500 4,199 10,798 0 4,199 80,500 81,000 4,139 10,699 0 4,139 81,000 81,500 4,079 10,600 0 4,079 81,500 82,000 4,019 10,501 0 4,019 82,000 82,500 3,959 10,402 0 3,959 82,500 83,000 3,899 10,303 0 3,899 83,000 83,500 3,839 10,204 0 3,839 83,500 84,000 3,779 10,105 0 3,779 84,000 84,500 3,719 10,007 0 3,719 84,500 85,000 3,659 9,908 0 3,659 85,000 85,500 3,599 9,809 0 3,599 85,500 86,000 3,539 9,710 0 3,539 86,000 86,500 3,479 9,611 0 3,479 86,500 87,000 3,419 9,512 0 3,419 87,000 87,500 3,359 9,413 0 3,359 87,500 88,000 3,299 9,314 0 3,299 88,000 88,500 3,239 9,215 0 3,239 88,500 89,000 3,179 9,117 0 3,179 89,000 89,500 3,119 9,018 0 3,119 89,500 90,000 3,059 8,919 0 3,059 90,000 90,500 2,999 8,820 0 2,999 90,500 91,000 2,939 8,721 0 2,939 91,000 91,500 2,879 8,622 0 2,879 91,500 92,000 2,819 8,523 0 2,819 92,000 92,500 2,759 8,424 0 2,759 92,500 93,000 2,699 8,325 0 2,699 93,000 93,500 2,639 8,227 0 2,639 93,500 94,000 2,579 8,128 0 2,579 94,000 94,500 2,519 8,029 0 2,519 94,500 95,000 2,459 7,930 0 2,459 95,000 95,500 2,399 7,831 0 2,399 95,500 96,000 2,339 7,732 0 2,339 96,000 96,500 2,279 7,633 0 2,279 96,500 97,000 2,219 7,534 0 2,219 97,000 97,500 2,159 7,435 0 2,159 97,500 98,000 2,099 7,337 0 2,099 98,000 98,500 2,039 7,238 0 2,039 98,500 99,000 1,979 7,139 0 1,979 99,000 99,500 1,919 7,040 0 1,919 99,500 100,000 1,859 6,941 0 1,859 100,000 100,500 1,799 6,842 0 1,799 100,500 101,000 1,739 6,743 0 1,739 101,000 101,500 1,679 6,644 0 1,679 101,500 102,000 1,619 6,545 0 1,619 102,000 102,500 1,559 6,447 0 1,559 102,500 103,000 1,499 6,348 0 1,499 103,000 103,500 1,439 6,249 0 1,439 103,500 104,000 1,379 6,150 0 1,379 104,000 104,500 1,319 6,051 0 1,319 104,500 105,000 1,259 5,952 0 1,259 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 –

37 2022 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 $1,143. 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 43. 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 1,206 1,139 1,308 28,600 28,700 1,211 1,143 1,313 28,700 28,800 1,216 1,148 1,319 28,800 28,900 1,222 1,153 1,324 28,900 29,000 1,227 1,157 1,329

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 27 27 27

800 900 30 30 30

900 1,000 34 34 34

1,000 1,100 37 37 37

1,100 1,200 41 41 41

1,200 1,300 44 44 44

1,300 1,400 48 48 48

1,400 1,500 51 51 51

1,500 1,600 55 55 55

1,600 1,700 58 58 58

1,700 1,800 62 62 62

1,800 1,900 65 65 65

1,900 2,000 69 69 69

2,000 2,100 73 73 73

2,100 2,200 76 76 76

2,200 2,300 80 80 80

2,300 2,400 83 83 83

2,400 2,500 87 87 87

2,500 2,600 90 90 90

2,600 2,700 94 94 94

2,700 2,800 97 97 97

2,800 2,900 101 101 101

2,900 3,000 104 104 104

3,000 3,100 108 108 108

3,100 3,200 112 112 112

3,200 3,300 115 115 115

3,300 3,400 119 119 119

3,400 3,500 122 122 122

3,500 3,600 126 126 126

3,600 3,700 129 129 129

3,700 3,800 133 133 133

3,800 3,900 136 136 136

3,900 4,000 140 140 140

4,000 4,100 143 143 143

4,100 4,200 147 147 147

4,200 4,300 150 150 150

4,300 4,400 154 154 154

4,400 4,500 158 158 158

4,500 4,600 161 161 161

4,600 4,700 165 165 165

4,700 4,800 168 168 168

4,800 4,900 172 172 172

4,900 5,000 175 175 175

5,000 5,100 179 179 179

5,100 5,200 182 182 182

5,200 5,300 186 186 186

5,300 5,400 189 189 189

5,400 5,500 193 193 193

5,500 5,600 196 196 196

5,600 5,700 200 200 200

5,700 5,800 204 204 204

5,800 5,900 207 207 207

5,900 6,000 211 211 211

6,000 6,100 214 214 214

6,100 6,200 218 218 218

6,200 6,300 221 221 221

6,300 6,400 225 225 225

6,400 6,500 228 228 228

6,500 6,600 232 232 232

6,600 6,700 235 235 235

6,700 6,800 239 239 239

6,800 6,900 242 242 242

6,900 7,000 246 246 246

7,000 7,100 250 250 250

7,100 7,200 253 253 253

7,200 7,300 257 257 257

7,300 7,400 260 260 260

7,400 7,500 264 264 264

7,500 7,600 267 267 267

7,600 7,700 271 271 271

7,700 7,800 274 274 274

7,800 7,900 278 278 278

7,900 8,000 281 281 281

8,000 8,100 285 285 285

8,100 8,200 289 289 289

8,200 8,300 292 292 292

8,300 8,400 296 296 296

8,400 8,500 299 299 299

8,500 8,600 303 303 303

8,600 8,700 306 306 308

8,700 8,800 310 310 312

8,800 8,900 313 313 317

8,900 9,000 317 317 322

9,000 9,100 320 320 326

9,100 9,200 324 324 331

9,200 9,300 327 327 336

9,300 9,400 331 331 340

9,400 9,500 335 335 345

9,500 9,600 338 338 350

9,600 9,700 342 342 354

9,700 9,800 345 345 359

9,800 9,900 349 349 364

9,900 10,000 352 352 368 10,000 10,100 356 356 373 10,100 10,200 359 359 378 10,200 10,300 363 363 382 10,300 10,400 366 366 387 10,400 10,500 370 370 391 10,500 10,600 373 373 396 10,600 10,700 377 377 401 10,700 10,800 381 381 405 10,800 10,900 384 384 410 10,900 11,000 388 388 415

38 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 2022 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 11,000 11,100 391 391 419 11,100 11,200 395 395 424 11,200 11,300 398 398 429 11,300 11,400 402 402 433 11,400 11,500 405 405 438 11,500 11,600 409 409 443 11,600 11,700 412 412 447 11,700 11,800 416 416 452 11,800 11,900 419 419 457 11,900 12,000 423 423 461 12,000 12,100 427 427 466 12,100 12,200 430 430 471 12,200 12,300 434 434 475 12,300 12,400 437 437 480 12,400 12,500 441 441 484 12,500 12,600 444 444 489 12,600 12,700 448 448 494 12,700 12,800 451 451 498 12,800 12,900 456 455 503 12,900 13,000 461 458 508 13,000 13,100 465 462 512 13,100 13,200 470 466 517 13,200 13,300 474 469 522 13,300 13,400 479 473 526 13,400 13,500 484 476 531 13,500 13,600 488 480 536 13,600 13,700 493 483 540 13,700 13,800 498 487 545 13,800 13,900 502 490 550 13,900 14,000 507 494 554 14,000 14,100 512 497 559 14,100 14,200 516 501 564 14,200 14,300 521 504 568 14,300 14,400 526 508 573 14,400 14,500 530 512 577 14,500 14,600 535 515 582 14,600 14,700 540 519 587 14,700 14,800 544 522 591 14,800 14,900 549 526 596 14,900 15,000 554 529 601 15,000 15,100 558 533 605 15,100 15,200 563 536 610 15,200 15,300 567 540 615 15,300 15,400 572 543 619 15,400 15,500 577 547 624 15,500 15,600 581 550 629 15,600 15,700 586 554 633 15,700 15,800 591 558 638 15,800 15,900 595 561 643 15,900 16,000 600 565 647 16,000 16,100 605 568 652 16,100 16,200 609 572 657 16,200 16,300 614 575 661 16,300 16,400 619 579 666 16,400 16,500 623 582 670 16,500 16,600 628 586 675 16,600 16,700 633 589 680 16,700 16,800 637 593 684 16,800 16,900 642 596 689 16,900 17,000 647 600 694 17,000 17,100 651 604 699 17,100 17,200 656 609 704 17,200 17,300 660 613 709 17,300 17,400 665 618 715 17,400 17,500 670 623 720 17,500 17,600 674 627 725 17,600 17,700 679 632 730 17,700 17,800 684 637 736 17,800 17,900 688 641 741 17,900 18,000 693 646 746 18,000 18,100 698 651 752 18,100 18,200 702 655 757 18,200 18,300 707 660 762 18,300 18,400 712 664 768 18,400 18,500 716 669 773 18,500 18,600 721 674 778 18,600 18,700 726 678 783 18,700 18,800 730 683 789 18,800 18,900 735 688 794 18,900 19,000 740 692 799 19,000 19,100 744 697 805 19,100 19,200 749 702 810 19,200 19,300 753 706 815 19,300 19,400 758 711 821 19,400 19,500 763 716 826 19,500 19,600 767 720 831 19,600 19,700 772 725 836 19,700 19,800 777 730 842 19,800 19,900 781 734 847 19,900 20,000 786 739 852 20,000 20,100 791 744 858 20,100 20,200 795 748 863 20,200 20,300 800 753 868 20,300 20,400 805 757 874 20,400 20,500 809 762 879 20,500 20,600 814 767 884 20,600 20,700 819 771 889 20,700 20,800 823 776 895 20,800 20,900 828 781 900 20,900 21,000 833 785 905 21,000 21,100 837 790 911 21,100 21,200 842 795 916 21,200 21,300 846 799 921 21,300 21,400 851 804 927 21,400 21,500 856 809 932 21,500 21,600 860 813 937 21,600 21,700 865 818 942 21,700 21,800 870 823 948 21,800 21,900 874 827 953 21,900 22,000 879 832 958 22,000 22,100 884 837 964 22,100 22,200 888 841 969 22,200 22,300 893 846 974 22,300 22,400 898 850 980 22,400 22,500 902 855 985 22,500 22,600 907 860 990 22,600 22,700 912 864 995 22,700 22,800 916 869 1,001 22,800 22,900 921 874 1,006 22,900 23,000 926 878 1,011 23,000 23,100 930 883 1,017 23,100 23,200 935 888 1,022 23,200 23,300 939 892 1,027 23,300 23,400 944 897 1,033 23,400 23,500 949 902 1,038 23,500 23,600 953 906 1,043 23,600 23,700 958 911 1,048 23,700 23,800 963 916 1,054 23,800 23,900 967 920 1,059 23,900 24,000 972 925 1,064 24,000 24,100 977 930 1,070 24,100 24,200 981 934 1,075 24,200 24,300 986 939 1,080 24,300 24,400 991 943 1,086 24,400 24,500 995 948 1,091 24,500 24,600 1,000 953 1,096 24,600 24,700 1,005 957 1,101 24,700 24,800 1,009 962 1,107 24,800 24,900 1,014 967 1,112 24,900 25,000 1,019 971 1,117 25,000 25,100 1,023 976 1,123 25,100 25,200 1,028 981 1,128 25,200 25,300 1,032 985 1,133 25,300 25,400 1,037 990 1,139 25,400 25,500 1,042 995 1,144 25,500 25,600 1,047 999 1,149 25,600 25,700 1,052 1,004 1,154 25,700 25,800 1,057 1,009 1,160 25,800 25,900 1,063 1,013 1,165 25,900 26,000 1,068 1,018 1,170 26,000 26,100 1,073 1,023 1,176 26,100 26,200 1,078 1,027 1,181 26,200 26,300 1,084 1,032 1,186 26,300 26,400 1,089 1,036 1,192 26,400 26,500 1,094 1,041 1,197 26,500 26,600 1,100 1,046 1,202 26,600 26,700 1,105 1,050 1,207 26,700 26,800 1,110 1,055 1,213 26,800 26,900 1,116 1,060 1,218 26,900 27,000 1,121 1,064 1,223 27,000 27,100 1,126 1,069 1,229 27,100 27,200 1,131 1,074 1,234 27,200 27,300 1,137 1,078 1,239 27,300 27,400 1,142 1,083 1,245 27,400 27,500 1,147 1,088 1,250 27,500 27,600 1,153 1,092 1,255 27,600 27,700 1,158 1,097 1,260 27,700 27,800 1,163 1,102 1,266 27,800 27,900 1,169 1,106 1,271 27,900 28,000 1,174 1,111 1,276 28,000 28,100 1,179 1,116 1,282 28,100 28,200 1,184 1,120 1,287 28,200 28,300 1,190 1,125 1,292 28,300 28,400 1,195 1,129 1,298 28,400 28,500 1,200 1,134 1,303 28,500 28,600 1,206 1,139 1,308 28,600 28,700 1,211 1,143 1,313 28,700 28,800 1,216 1,148 1,319 28,800 28,900 1,222 1,153 1,324 28,900 29,000 1,227 1,157 1,329 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

39 2022 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 41,000 41,100 1,868 1,766 1,971 41,100 41,200 1,873 1,771 1,976 41,200 41,300 1,879 1,776 1,981 41,300 41,400 1,884 1,782 1,987 41,400 41,500 1,889 1,787 1,992 41,500 41,600 1,895 1,792 1,997 41,600 41,700 1,900 1,797 2,002 41,700 41,800 1,905 1,803 2,008 41,800 41,900 1,911 1,808 2,013 41,900 42,000 1,916 1,813 2,018 42,000 42,100 1,921 1,819 2,024 42,100 42,200 1,926 1,824 2,029 42,200 42,300 1,932 1,829 2,034 42,300 42,400 1,937 1,835 2,040 42,400 42,500 1,942 1,840 2,045 42,500 42,600 1,948 1,845 2,050 42,600 42,700 1,953 1,850 2,055 42,700 42,800 1,958 1,856 2,061 42,800 42,900 1,964 1,861 2,066 42,900 43,000 1,969 1,866 2,071 43,000 43,100 1,974 1,872 2,077 43,100 43,200 1,979 1,877 2,082 43,200 43,300 1,985 1,882 2,087 43,300 43,400 1,990 1,888 2,093 43,400 43,500 1,995 1,893 2,098 43,500 43,600 2,001 1,898 2,103 43,600 43,700 2,006 1,903 2,108 43,700 43,800 2,011 1,909 2,114 43,800 43,900 2,017 1,914 2,119 43,900 44,000 2,022 1,919 2,124 44,000 44,100 2,027 1,925 2,130 44,100 44,200 2,032 1,930 2,135 44,200 44,300 2,038 1,935 2,140 44,300 44,400 2,043 1,941 2,146 44,400 44,500 2,048 1,946 2,151 44,500 44,600 2,054 1,951 2,156 44,600 44,700 2,059 1,956 2,161 44,700 44,800 2,064 1,962 2,167 44,800 44,900 2,070 1,967 2,172 44,900 45,000 2,075 1,972 2,177 45,000 45,100 2,080 1,978 2,183 45,100 45,200 2,085 1,983 2,188 45,200 45,300 2,091 1,988 2,193 45,300 45,400 2,096 1,994 2,199 45,400 45,500 2,101 1,999 2,204 45,500 45,600 2,107 2,004 2,209 45,600 45,700 2,112 2,009 2,214 45,700 45,800 2,117 2,015 2,220 45,800 45,900 2,123 2,020 2,225 45,900 46,000 2,128 2,025 2,230 46,000 46,100 2,133 2,031 2,236 46,100 46,200 2,138 2,036 2,241 46,200 46,300 2,144 2,041 2,246 46,300 46,400 2,149 2,047 2,252 46,400 46,500 2,154 2,052 2,257 46,500 46,600 2,160 2,057 2,262 46,600 46,700 2,165 2,062 2,267 46,700 46,800 2,170 2,068 2,273 46,800 46,900 2,176 2,073 2,278 46,900 47,000 2,181 2,078 2,283 35,000 35,100 1,550 1,448 1,653 35,100 35,200 1,555 1,453 1,658 35,200 35,300 1,561 1,458 1,663 35,300 35,400 1,566 1,464 1,669 35,400 35,500 1,571 1,469 1,674 35,500 35,600 1,577 1,474 1,679 35,600 35,700 1,582 1,479 1,684 35,700 35,800 1,587 1,485 1,690 35,800 35,900 1,593 1,490 1,695 35,900 36,000 1,598 1,495 1,700 36,000 36,100 1,603 1,501 1,706 36,100 36,200 1,608 1,506 1,711 36,200 36,300 1,614 1,511 1,716 36,300 36,400 1,619 1,517 1,722 36,400 36,500 1,624 1,522 1,727 36,500 36,600 1,630 1,527 1,732 36,600 36,700 1,635 1,532 1,737 36,700 36,800 1,640 1,538 1,743 36,800 36,900 1,646 1,543 1,748 36,900 37,000 1,651 1,548 1,753 37,000 37,100 1,656 1,554 1,759 37,100 37,200 1,661 1,559 1,764 37,200 37,300 1,667 1,564 1,769 37,300 37,400 1,672 1,570 1,775 37,400 37,500 1,677 1,575 1,780 37,500 37,600 1,683 1,580 1,785 37,600 37,700 1,688 1,585 1,790 37,700 37,800 1,693 1,591 1,796 37,800 37,900 1,699 1,596 1,801 37,900 38,000 1,704 1,601 1,806 38,000 38,100 1,709 1,607 1,812 38,100 38,200 1,714 1,612 1,817 38,200 38,300 1,720 1,617 1,822 38,300 38,400 1,725 1,623 1,828 38,400 38,500 1,730 1,628 1,833 38,500 38,600 1,736 1,633 1,838 38,600 38,700 1,741 1,638 1,843 38,700 38,800 1,746 1,644 1,849 38,800 38,900 1,752 1,649 1,854 38,900 39,000 1,757 1,654 1,859 39,000 39,100 1,762 1,660 1,865 39,100 39,200 1,767 1,665 1,870 39,200 39,300 1,773 1,670 1,875 39,300 39,400 1,778 1,676 1,881 39,400 39,500 1,783 1,681 1,886 39,500 39,600 1,789 1,686 1,891 39,600 39,700 1,794 1,691 1,896 39,700 39,800 1,799 1,697 1,902 39,800 39,900 1,805 1,702 1,907 39,900 40,000 1,810 1,707 1,912 40,000 40,100 1,815 1,713 1,918 40,100 40,200 1,820 1,718 1,923 40,200 40,300 1,826 1,723 1,928 40,300 40,400 1,831 1,729 1,934 40,400 40,500 1,836 1,734 1,939 40,500 40,600 1,842 1,739 1,944 40,600 40,700 1,847 1,744 1,949 40,700 40,800 1,852 1,750 1,955 40,800 40,900 1,858 1,755 1,960 40,900 41,000 1,863 1,760 1,965 29,000 29,100 1,232 1,162 1,335 29,100 29,200 1,237 1,167 1,340 29,200 29,300 1,243 1,171 1,345 29,300 29,400 1,248 1,176 1,351 29,400 29,500 1,253 1,181 1,356 29,500 29,600 1,259 1,185 1,361 29,600 29,700 1,264 1,190 1,366 29,700 29,800 1,269 1,195 1,372 29,800 29,900 1,275 1,199 1,377 29,900 30,000 1,280 1,204 1,382 30,000 30,100 1,285 1,209 1,388 30,100 30,200 1,290 1,213 1,393 30,200 30,300 1,296 1,218 1,398 30,300 30,400 1,301 1,222 1,404 30,400 30,500 1,306 1,227 1,409 30,500 30,600 1,312 1,232 1,414 30,600 30,700 1,317 1,236 1,419 30,700 30,800 1,322 1,241 1,425 30,800 30,900 1,328 1,246 1,430 30,900 31,000 1,333 1,250 1,435 31,000 31,100 1,338 1,255 1,441 31,100 31,200 1,343 1,260 1,446 31,200 31,300 1,349 1,264 1,451 31,300 31,400 1,354 1,269 1,457 31,400 31,500 1,359 1,274 1,462 31,500 31,600 1,365 1,278 1,467 31,600 31,700 1,370 1,283 1,472 31,700 31,800 1,375 1,288 1,478 31,800 31,900 1,381 1,292 1,483 31,900 32,000 1,386 1,297 1,488 32,000 32,100 1,391 1,302 1,494 32,100 32,200 1,396 1,306 1,499 32,200 32,300 1,402 1,311 1,504 32,300 32,400 1,407 1,315 1,510 32,400 32,500 1,412 1,320 1,515 32,500 32,600 1,418 1,325 1,520 32,600 32,700 1,423 1,329 1,525 32,700 32,800 1,428 1,334 1,531 32,800 32,900 1,434 1,339 1,536 32,900 33,000 1,439 1,343 1,541 33,000 33,100 1,444 1,348 1,547 33,100 33,200 1,449 1,353 1,552 33,200 33,300 1,455 1,357 1,557 33,300 33,400 1,460 1,362 1,563 33,400 33,500 1,465 1,367 1,568 33,500 33,600 1,471 1,371 1,573 33,600 33,700 1,476 1,376 1,578 33,700 33,800 1,481 1,381 1,584 33,800 33,900 1,487 1,385 1,589 33,900 34,000 1,492 1,390 1,594 34,000 34,100 1,497 1,395 1,600 34,100 34,200 1,502 1,400 1,605 34,200 34,300 1,508 1,405 1,610 34,300 34,400 1,513 1,411 1,616 34,400 34,500 1,518 1,416 1,621 34,500 34,600 1,524 1,421 1,626 34,600 34,700 1,529 1,426 1,631 34,700 34,800 1,534 1,432 1,637 34,800 34,900 1,540 1,437 1,642 34,900 35,000 1,545 1,442 1,647 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

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 2022 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 47,000 47,100 2,186 2,084 2,289 47,100 47,200 2,191 2,089 2,294 47,200 47,300 2,197 2,094 2,299 47,300 47,400 2,202 2,100 2,305 47,400 47,500 2,207 2,105 2,310 47,500 47,600 2,213 2,110 2,315 47,600 47,700 2,218 2,115 2,320 47,700 47,800 2,223 2,121 2,326 47,800 47,900 2,229 2,126 2,331 47,900 48,000 2,234 2,131 2,336 48,000 48,100 2,239 2,137 2,342 48,100 48,200 2,244 2,142 2,347 48,200 48,300 2,250 2,147 2,352 48,300 48,400 2,255 2,153 2,358 48,400 48,500 2,260 2,158 2,363 48,500 48,600 2,266 2,163 2,368 48,600 48,700 2,271 2,168 2,373 48,700 48,800 2,276 2,174 2,379 48,800 48,900 2,282 2,179 2,384 48,900 49,000 2,287 2,184 2,389 49,000 49,100 2,292 2,190 2,395 49,100 49,200 2,297 2,195 2,400 49,200 49,300 2,303 2,200 2,405 49,300 49,400 2,308 2,206 2,411 49,400 49,500 2,313 2,211 2,416 49,500 49,600 2,319 2,216 2,421 49,600 49,700 2,324 2,221 2,426 49,700 49,800 2,329 2,227 2,432 49,800 49,900 2,335 2,232 2,437 49,900 50,000 2,340 2,237 2,442 50,000 50,100 2,345 2,243 2,448 50,100 50,200 2,350 2,248 2,453 50,200 50,300 2,356 2,253 2,458 50,300 50,400 2,361 2,259 2,464 50,400 50,500 2,366 2,264 2,469 50,500 50,600 2,372 2,269 2,474 50,600 50,700 2,377 2,274 2,479 50,700 50,800 2,382 2,280 2,485 50,800 50,900 2,388 2,285 2,490 50,900 51,000 2,393 2,290 2,495 51,000 51,100 2,398 2,296 2,501 51,100 51,200 2,403 2,301 2,506 51,200 51,300 2,409 2,306 2,511 51,300 51,400 2,414 2,312 2,517 51,400 51,500 2,419 2,317 2,522 51,500 51,600 2,425 2,322 2,527 51,600 51,700 2,430 2,327 2,532 51,700 51,800 2,435 2,333 2,538 51,800 51,900 2,441 2,338 2,543 51,900 52,000 2,446 2,343 2,548 52,000 52,100 2,451 2,349 2,554 52,100 52,200 2,456 2,354 2,559 52,200 52,300 2,462 2,359 2,564 52,300 52,400 2,467 2,365 2,570 52,400 52,500 2,472 2,370 2,575 52,500 52,600 2,478 2,375 2,580 52,600 52,700 2,483 2,380 2,585 52,700 52,800 2,488 2,386 2,591 52,800 52,900 2,494 2,391 2,596 52,900 53,000 2,499 2,396 2,601 53,000 53,100 2,504 2,402 2,607 53,100 53,200 2,509 2,407 2,612 53,200 53,300 2,515 2,412 2,617 53,300 53,400 2,520 2,418 2,623 53,400 53,500 2,525 2,423 2,628 53,500 53,600 2,531 2,428 2,633 53,600 53,700 2,536 2,433 2,638 53,700 53,800 2,541 2,439 2,644 53,800 53,900 2,547 2,444 2,649 53,900 54,000 2,552 2,449 2,654 54,000 54,100 2,557 2,455 2,660 54,100 54,200 2,562 2,460 2,665 54,200 54,300 2,568 2,465 2,670 54,300 54,400 2,573 2,471 2,676 54,400 54,500 2,578 2,476 2,681 54,500 54,600 2,584 2,481 2,686 54,600 54,700 2,589 2,486 2,691 54,700 54,800 2,594 2,492 2,697 54,800 54,900 2,600 2,497 2,702 54,900 55,000 2,605 2,502 2,707 55,000 55,100 2,610 2,508 2,713 55,100 55,200 2,615 2,513 2,718 55,200 55,300 2,621 2,518 2,723 55,300 55,400 2,626 2,524 2,729 55,400 55,500 2,631 2,529 2,734 55,500 55,600 2,637 2,534 2,739 55,600 55,700 2,642 2,539 2,744 55,700 55,800 2,647 2,545 2,750 55,800 55,900 2,653 2,550 2,755 55,900 56,000 2,658 2,555 2,760 56,000 56,100 2,663 2,561 2,766 56,100 56,200 2,668 2,566 2,771 56,200 56,300 2,674 2,571 2,776 56,300 56,400 2,679 2,577 2,782 56,400 56,500 2,684 2,582 2,787 56,500 56,600 2,690 2,587 2,792 56,600 56,700 2,695 2,592 2,797 56,700 56,800 2,700 2,598 2,803 56,800 56,900 2,706 2,603 2,808 56,900 57,000 2,711 2,608 2,813 57,000 57,100 2,716 2,614 2,819 57,100 57,200 2,721 2,619 2,824 57,200 57,300 2,727 2,624 2,829 57,300 57,400 2,732 2,630 2,835 57,400 57,500 2,737 2,635 2,840 57,500 57,600 2,743 2,640 2,845 57,600 57,700 2,748 2,645 2,850 57,700 57,800 2,753 2,651 2,856 57,800 57,900 2,759 2,656 2,861 57,900 58,000 2,764 2,661 2,866 58,000 58,100 2,769 2,667 2,872 58,100 58,200 2,774 2,672 2,877 58,200 58,300 2,780 2,677 2,882 58,300 58,400 2,785 2,683 2,888 58,400 58,500 2,790 2,688 2,893 58,500 58,600 2,796 2,693 2,898 58,600 58,700 2,801 2,698 2,903 58,700 58,800 2,806 2,704 2,909 58,800 58,900 2,812 2,709 2,914 58,900 59,000 2,817 2,714 2,919

59,000 59,100 2,822 2,720 2,925 59,100 59,200 2,827 2,725 2,930 59,200 59,300 2,833 2,730 2,935 59,300 59,400 2,838 2,736 2,941 59,400 59,500 2,843 2,741 2,946 59,500 59,600 2,849 2,746 2,951 59,600 59,700 2,854 2,751 2,956 59,700 59,800 2,859 2,757 2,962 59,800 59,900 2,865 2,762 2,967 59,900 60,000 2,870 2,767 2,972 60,000 60,100 2,875 2,773 2,978 60,100 60,200 2,880 2,778 2,983 60,200 60,300 2,886 2,783 2,988 60,300 60,400 2,891 2,789 2,994 60,400 60,500 2,896 2,794 2,999 60,500 60,600 2,902 2,799 3,004 60,600 60,700 2,907 2,804 3,009 60,700 60,800 2,912 2,810 3,015 60,800 60,900 2,918 2,815 3,020 60,900 61,000 2,923 2,820 3,025 61,000 61,100 2,928 2,826 3,031 61,100 61,200 2,933 2,831 3,036 61,200 61,300 2,939 2,836 3,041 61,300 61,400 2,944 2,842 3,047 61,400 61,500 2,949 2,847 3,052 61,500 61,600 2,955 2,852 3,057 61,600 61,700 2,960 2,857 3,062 61,700 61,800 2,965 2,863 3,068 61,800 61,900 2,971 2,868 3,073 61,900 62,000 2,976 2,873 3,078 62,000 62,100 2,981 2,879 3,084 62,100 62,200 2,986 2,884 3,089 62,200 62,300 2,992 2,889 3,094 62,300 62,400 2,997 2,895 3,100 62,400 62,500 3,002 2,900 3,105 62,500 62,600 3,008 2,905 3,110 62,600 62,700 3,013 2,910 3,115 62,700 62,800 3,018 2,916 3,121 62,800 62,900 3,024 2,921 3,126 62,900 63,000 3,029 2,926 3,131 63,000 63,100 3,034 2,932 3,137 63,100 63,200 3,039 2,937 3,142 63,200 63,300 3,045 2,942 3,147 63,300 63,400 3,050 2,948 3,153 63,400 63,500 3,055 2,953 3,158 63,500 63,600 3,061 2,958 3,163 63,600 63,700 3,066 2,963 3,168 63,700 63,800 3,071 2,969 3,174 63,800 63,900 3,077 2,974 3,179 63,900 64,000 3,082 2,979 3,184 64,000 64,100 3,087 2,985 3,190 64,100 64,200 3,092 2,990 3,195 64,200 64,300 3,098 2,995 3,200 64,300 64,400 3,103 3,001 3,206 64,400 64,500 3,108 3,006 3,211 64,500 64,600 3,114 3,011 3,216 64,600 64,700 3,119 3,016 3,221 64,700 64,800 3,124 3,022 3,227 64,800 64,900 3,130 3,027 3,232 64,900 65,000 3,135 3,032 3,237 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

41 2022 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 65,000 65,100 3,140 3,038 3,243 65,100 65,200 3,145 3,043 3,248 65,200 65,300 3,151 3,048 3,253 65,300 65,400 3,156 3,054 3,259 65,400 65,500 3,161 3,059 3,264 65,500 65,600 3,167 3,064 3,269 65,600 65,700 3,172 3,069 3,274 65,700 65,800 3,177 3,075 3,280 65,800 65,900 3,183 3,080 3,285 65,900 66,000 3,188 3,085 3,290 66,000 66,100 3,193 3,091 3,296 66,100 66,200 3,198 3,096 3,301 66,200 66,300 3,204 3,101 3,306 66,300 66,400 3,209 3,107 3,312 66,400 66,500 3,214 3,112 3,317 66,500 66,600 3,220 3,117 3,322 66,600 66,700 3,225 3,122 3,327 66,700 66,800 3,230 3,128 3,333 66,800 66,900 3,236 3,133 3,338 66,900 67,000 3,241 3,138 3,343 67,000 67,100 3,246 3,144 3,349 67,100 67,200 3,251 3,149 3,354 67,200 67,300 3,257 3,154 3,359 67,300 67,400 3,262 3,160 3,365 67,400 67,500 3,267 3,165 3,370 67,500 67,600 3,273 3,170 3,375 67,600 67,700 3,278 3,175 3,380 67,700 67,800 3,283 3,181 3,386 67,800 67,900 3,289 3,186 3,391 67,900 68,000 3,294 3,191 3,396 68,000 68,100 3,299 3,197 3,402 68,100 68,200 3,304 3,202 3,407 68,200 68,300 3,310 3,207 3,412 68,300 68,400 3,315 3,213 3,418 68,400 68,500 3,320 3,218 3,423 68,500 68,600 3,326 3,223 3,428 68,600 68,700 3,331 3,228 3,433 68,700 68,800 3,336 3,234 3,439 68,800 68,900 3,342 3,239 3,444 68,900 69,000 3,347 3,244 3,449 69,000 69,100 3,352 3,250 3,455 69,100 69,200 3,357 3,255 3,460 69,200 69,300 3,363 3,260 3,465 69,300 69,400 3,368 3,266 3,471 69,400 69,500 3,373 3,271 3,476 69,500 69,600 3,379 3,276 3,481 69,600 69,700 3,384 3,281 3,486 69,700 69,800 3,389 3,287 3,492 69,800 69,900 3,395 3,292 3,497 69,900 70,000 3,400 3,297 3,502 70,000 70,100 3,405 3,303 3,508 70,100 70,200 3,410 3,308 3,513 70,200 70,300 3,416 3,313 3,518 70,300 70,400 3,421 3,319 3,524 70,400 70,500 3,426 3,324 3,529 70,500 70,600 3,432 3,329 3,534 70,600 70,700 3,437 3,334 3,539 70,700 70,800 3,442 3,340 3,545 70,800 70,900 3,448 3,345 3,550 70,900 71,000 3,453 3,350 3,555 71,000 71,100 3,458 3,356 3,561 71,100 71,200 3,463 3,361 3,566 71,200 71,300 3,469 3,366 3,571 71,300 71,400 3,474 3,372 3,577 71,400 71,500 3,479 3,377 3,582 71,500 71,600 3,485 3,382 3,587 71,600 71,700 3,490 3,387 3,592 71,700 71,800 3,495 3,393 3,598 71,800 71,900 3,501 3,398 3,603 71,900 72,000 3,506 3,403 3,608 72,000 72,100 3,511 3,409 3,614 72,100 72,200 3,516 3,414 3,619 72,200 72,300 3,522 3,419 3,624 72,300 72,400 3,527 3,425 3,630 72,400 72,500 3,532 3,430 3,635 72,500 72,600 3,538 3,435 3,640 72,600 72,700 3,543 3,440 3,645 72,700 72,800 3,548 3,446 3,651 72,800 72,900 3,554 3,451 3,656 72,900 73,000 3,559 3,456 3,661 73,000 73,100 3,564 3,462 3,667 73,100 73,200 3,569 3,467 3,672 73,200 73,300 3,575 3,472 3,677 73,300 73,400 3,580 3,478 3,683 73,400 73,500 3,585 3,483 3,688 73,500 73,600 3,591 3,488 3,693 73,600 73,700 3,596 3,493 3,698 73,700 73,800 3,601 3,499 3,704 73,800 73,900 3,607 3,504 3,709 73,900 74,000 3,612 3,509 3,714 74,000 74,100 3,617 3,515 3,720 74,100 74,200 3,622 3,520 3,725 74,200 74,300 3,628 3,525 3,730 74,300 74,400 3,633 3,531 3,736 74,400 74,500 3,638 3,536 3,741 74,500 74,600 3,644 3,541 3,746 74,600 74,700 3,649 3,546 3,751 74,700 74,800 3,654 3,552 3,757 74,800 74,900 3,660 3,557 3,762 74,900 75,000 3,665 3,562 3,767 75,000 75,100 3,670 3,568 3,773 75,100 75,200 3,675 3,573 3,778 75,200 75,300 3,681 3,578 3,783 75,300 75,400 3,686 3,584 3,789 75,400 75,500 3,691 3,589 3,794 75,500 75,600 3,697 3,594 3,799 75,600 75,700 3,702 3,599 3,804 75,700 75,800 3,707 3,605 3,810 75,800 75,900 3,713 3,610 3,815 75,900 76,000 3,718 3,615 3,820 76,000 76,100 3,723 3,621 3,826 76,100 76,200 3,728 3,626 3,831 76,200 76,300 3,734 3,631 3,836 76,300 76,400 3,739 3,637 3,842 76,400 76,500 3,744 3,642 3,847 76,500 76,600 3,750 3,647 3,852 76,600 76,700 3,755 3,652 3,857 76,700 76,800 3,760 3,658 3,863 76,800 76,900 3,766 3,663 3,868 76,900 77,000 3,771 3,668 3,873 77,000 77,100 3,776 3,674 3,879 77,100 77,200 3,781 3,679 3,884 77,200 77,300 3,787 3,684 3,889 77,300 77,400 3,792 3,690 3,895 77,400 77,500 3,797 3,695 3,900 77,500 77,600 3,803 3,700 3,905 77,600 77,700 3,808 3,705 3,910 77,700 77,800 3,813 3,711 3,916 77,800 77,900 3,819 3,716 3,921 77,900 78,000 3,824 3,721 3,926 78,000 78,100 3,829 3,727 3,932 78,100 78,200 3,834 3,732 3,937 78,200 78,300 3,840 3,737 3,942 78,300 78,400 3,845 3,743 3,948 78,400 78,500 3,850 3,748 3,953 78,500 78,600 3,856 3,753 3,958 78,600 78,700 3,861 3,758 3,963 78,700 78,800 3,866 3,764 3,969 78,800 78,900 3,872 3,769 3,974 78,900 79,000 3,877 3,774 3,979 79,000 79,100 3,882 3,780 3,985 79,100 79,200 3,887 3,785 3,990 79,200 79,300 3,893 3,790 3,995 79,300 79,400 3,898 3,796 4,001 79,400 79,500 3,903 3,801 4,006 79,500 79,600 3,909 3,806 4,011 79,600 79,700 3,914 3,811 4,016 79,700 79,800 3,919 3,817 4,022 79,800 79,900 3,925 3,822 4,027 79,900 80,000 3,930 3,827 4,032 80,000 80,100 3,935 3,833 4,038 80,100 80,200 3,940 3,838 4,043 80,200 80,300 3,946 3,843 4,048 80,300 80,400 3,951 3,849 4,054 80,400 80,500 3,956 3,854 4,059 80,500 80,600 3,962 3,859 4,064 80,600 80,700 3,967 3,864 4,069 80,700 80,800 3,972 3,870 4,075 80,800 80,900 3,978 3,875 4,080 80,900 81,000 3,983 3,880 4,085 81,000 81,100 3,988 3,886 4,091 81,100 81,200 3,993 3,891 4,096 81,200 81,300 3,999 3,896 4,101 81,300 81,400 4,004 3,902 4,107 81,400 81,500 4,009 3,907 4,112 81,500 81,600 4,015 3,912 4,117 81,600 81,700 4,020 3,917 4,122 81,700 81,800 4,025 3,923 4,128 81,800 81,900 4,031 3,928 4,133 81,900 82,000 4,036 3,933 4,138 82,000 82,100 4,041 3,939 4,144 82,100 82,200 4,046 3,944 4,149 82,200 82,300 4,052 3,949 4,154 82,300 82,400 4,057 3,955 4,160 82,400 82,500 4,062 3,960 4,165 82,500 82,600 4,068 3,965 4,170 82,600 82,700 4,073 3,970 4,175 82,700 82,800 4,078 3,976 4,181 82,800 82,900 4,084 3,981 4,186 82,900 83,000 4,089 3,986 4,191 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

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 2022 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 83,000 83,100 4,094 3,992 4,197 83,100 83,200 4,099 3,997 4,202 83,200 83,300 4,105 4,002 4,207 83,300 83,400 4,110 4,008 4,213 83,400 83,500 4,115 4,013 4,218 83,500 83,600 4,121 4,018 4,223 83,600 83,700 4,126 4,023 4,228 83,700 83,800 4,131 4,029 4,234 83,800 83,900 4,137 4,034 4,239 83,900 84,000 4,142 4,039 4,244 84,000 84,100 4,147 4,045 4,250 84,100 84,200 4,152 4,050 4,255 84,200 84,300 4,158 4,055 4,260 84,300 84,400 4,163 4,061 4,266 84,400 84,500 4,168 4,066 4,271 84,500 84,600 4,174 4,071 4,276 84,600 84,700 4,179 4,076 4,281 84,700 84,800 4,184 4,082 4,287 84,800 84,900 4,190 4,087 4,292 84,900 85,000 4,195 4,092 4,297 85,000 85,100 4,200 4,098 4,303 85,100 85,200 4,205 4,103 4,308 85,200 85,300 4,211 4,108 4,313 85,300 85,400 4,216 4,114 4,319 85,400 85,500 4,221 4,119 4,324 85,500 85,600 4,227 4,124 4,329 85,600 85,700 4,232 4,129 4,334 85,700 85,800 4,237 4,135 4,340 85,800 85,900 4,243 4,140 4,345 85,900 86,000 4,248 4,145 4,350 86,000 86,100 4,253 4,151 4,356 86,100 86,200 4,258 4,156 4,361 86,200 86,300 4,264 4,161 4,366 86,300 86,400 4,269 4,167 4,372 86,400 86,500 4,274 4,172 4,377 86,500 86,600 4,280 4,177 4,382 86,600 86,700 4,285 4,182 4,387 86,700 86,800 4,290 4,188 4,393 86,800 86,900 4,296 4,193 4,398 86,900 87,000 4,301 4,198 4,403 87,000 87,100 4,306 4,204 4,409 87,100 87,200 4,311 4,209 4,414 87,200 87,300 4,317 4,214 4,419 87,300 87,400 4,322 4,220 4,425 87,400 87,500 4,327 4,225 4,430 87,500 87,600 4,333 4,230 4,435 87,600 87,700 4,338 4,235 4,440 87,700 87,800 4,343 4,241 4,446 87,800 87,900 4,349 4,246 4,451 87,900 88,000 4,354 4,251 4,456 88,000 88,100 4,359 4,257 4,462 88,100 88,200 4,364 4,262 4,467 88,200 88,300 4,370 4,267 4,472 88,300 88,400 4,375 4,273 4,478 88,400 88,500 4,380 4,278 4,483 88,500 88,600 4,386 4,283 4,488 88,600 88,700 4,391 4,288 4,493 88,700 88,800 4,396 4,294 4,499 88,800 88,900 4,402 4,299 4,504 88,900 89,000 4,407 4,304 4,509 95,000 95,100 4,730 4,628 4,833 95,100 95,200 4,735 4,633 4,838 95,200 95,300 4,741 4,638 4,843 95,300 95,400 4,746 4,644 4,849 95,400 95,500 4,751 4,649 4,854 95,500 95,600 4,757 4,654 4,859 95,600 95,700 4,762 4,659 4,864 95,700 95,800 4,767 4,665 4,870 95,800 95,900 4,773 4,670 4,875 95,900 96,000 4,778 4,675 4,880 96,000 96,100 4,783 4,681 4,886 96,100 96,200 4,788 4,686 4,891 96,200 96,300 4,794 4,691 4,896 96,300 96,400 4,799 4,697 4,902 96,400 96,500 4,804 4,702 4,907 96,500 96,600 4,810 4,707 4,912 96,600 96,700 4,815 4,712 4,917 96,700 96,800 4,820 4,718 4,923 96,800 96,900 4,826 4,723 4,928 96,900 97,000 4,831 4,728 4,933 97,000 97,100 4,836 4,734 4,939 97,100 97,200 4,841 4,739 4,944 97,200 97,300 4,847 4,744 4,949 97,300 97,400 4,852 4,750 4,955 97,400 97,500 4,857 4,755 4,960 97,500 97,600 4,863 4,760 4,965 97,600 97,700 4,868 4,765 4,970 97,700 97,800 4,873 4,771 4,976 97,800 97,900 4,879 4,776 4,981 97,900 98,000 4,884 4,781 4,986 98,000 98,100 4,889 4,787 4,992 98,100 98,200 4,894 4,792 4,997 98,200 98,300 4,900 4,797 5,002 98,300 98,400 4,905 4,803 5,008 98,400 98,500 4,910 4,808 5,013 98,500 98,600 4,916 4,813 5,018 98,600 98,700 4,921 4,818 5,023 98,700 98,800 4,926 4,824 5,029 98,800 98,900 4,932 4,829 5,034 98,900 99,000 4,937 4,834 5,039 99,000 99,100 4,942 4,840 5,045 99,100 99,200 4,947 4,845 5,050 99,200 99,300 4,953 4,850 5,055 99,300 99,400 4,958 4,856 5,061 99,400 99,500 4,963 4,861 5,066 99,500 99,600 4,969 4,866 5,071 99,600 99,700 4,974 4,871 5,076 99,700 99,800 4,979 4,877 5,082 99,800 99,900 4,985 4,882 5,087 99,900 100,000 4,990 4,887 5,092 89,000 89,100 4,412 4,310 4,515 89,100 89,200 4,417 4,315 4,520 89,200 89,300 4,423 4,320 4,525 89,300 89,400 4,428 4,326 4,531 89,400 89,500 4,433 4,331 4,536 89,500 89,600 4,439 4,336 4,541 89,600 89,700 4,444 4,341 4,546 89,700 89,800 4,449 4,347 4,552 89,800 89,900 4,455 4,352 4,557 89,900 90,000 4,460 4,357 4,562 90,000 90,100 4,465 4,363 4,568 90,100 90,200 4,470 4,368 4,573 90,200 90,300 4,476 4,373 4,578 90,300 90,400 4,481 4,379 4,584 90,400 90,500 4,486 4,384 4,589 90,500 90,600 4,492 4,389 4,594 90,600 90,700 4,497 4,394 4,599 90,700 90,800 4,502 4,400 4,605 90,800 90,900 4,508 4,405 4,610 90,900 91,000 4,513 4,410 4,615 91,000 91,100 4,518 4,416 4,621 91,100 91,200 4,523 4,421 4,626 91,200 91,300 4,529 4,426 4,631 91,300 91,400 4,534 4,432 4,637 91,400 91,500 4,539 4,437 4,642 91,500 91,600 4,545 4,442 4,647 91,600 91,700 4,550 4,447 4,652 91,700 91,800 4,555 4,453 4,658 91,800 91,900 4,561 4,458 4,663 91,900 92,000 4,566 4,463 4,668 92,000 92,100 4,571 4,469 4,674 92,100 92,200 4,576 4,474 4,679 92,200 92,300 4,582 4,479 4,684 92,300 92,400 4,587 4,485 4,690 92,400 92,500 4,592 4,490 4,695 92,500 92,600 4,598 4,495 4,700 92,600 92,700 4,603 4,500 4,705 92,700 92,800 4,608 4,506 4,711 92,800 92,900 4,614 4,511 4,716 92,900 93,000 4,619 4,516 4,721 93,000 93,100 4,624 4,522 4,727 93,100 93,200 4,629 4,527 4,732 93,200 93,300 4,635 4,532 4,737 93,300 93,400 4,640 4,538 4,743 93,400 93,500 4,645 4,543 4,748 93,500 93,600 4,651 4,548 4,753 93,600 93,700 4,656 4,553 4,758 93,700 93,800 4,661 4,559 4,764 93,800 93,900 4,667 4,564 4,769 93,900 94,000 4,672 4,569 4,774 94,000 94,100 4,677 4,575 4,780 94,100 94,200 4,682 4,580 4,785 94,200 94,300 4,688 4,585 4,790 94,300 94,400 4,693 4,591 4,796 94,400 94,500 4,698 4,596 4,801 94,500 94,600 4,704 4,601 4,806 94,600 94,700 4,709 4,606 4,811 94,700 94,800 4,714 4,612 4,817 94,800 94,900 4,720 4,617 4,822 94,900 95,000 4,725 4,622 4,827 $100,000 or over – use the Tax Computation Worksheet on page 43 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

43 2022 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 $280,950 $280,950 or over $ $ x 7.65% (.0765) $ x 5.3% (.053) $ $6,909.85 $ 307.52 $ $ 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 $374,600 $374,600 or over $ $ x 7.65% (.0765) $ x 5.3% (.053) $ $9,213.11 $ 410.01 $ $ $187,300 or over $ x 7.65% (.0765) $ $4,606.58 $ 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 $187,300 $ x 5.3% (.053) $ $ 205.03 $

44 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, 2022. 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

45 Filing Paper filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Net operating loss . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 15 Olympics medals and prize money . . . . . . . . . . . . . . . . . . 15 Organ donation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 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. . . . . . . . . . . . . . . . . 25 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 . . . . . . . . . . . . 15 Refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 31 Related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 15 Repayment of income previously taxed . . . . . . . . . . . . . . 15 Reserve or National Guard members . . . . . . . . . . . . . . . . 14 Retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Rounding to whole dollars . . . . . . . . . . . . . . . . . . . . . . . . 13 Sales and use tax due on out-of-state purchases . . . . . . 23 Sales to related persons . . . . . . . . . . . . . . . . . . . . . . . 15, 25 School district number . . . . . . . . . . . . . . . . . . . . . . . . 13, 44 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, 37 Tax district . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Tax-option (S) corporation . . . . . . . . . . . . . . . . . . . . . 14, 15 Tax computation worksheet . . . . . . . . . . . . . . . . . . . . . . . 43 Telephone numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Third party designee . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Tuition and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 U.S. Armed Forces active duty pay . . . . . . . . . . . . . . . . . 14 Underpayment interest . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . 14 Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Page ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 15 Additions to income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Age . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Amended returns . . . . . . . . . . . . 6, 7, 12, 24, 31, 32, 33, 34 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 Angel Investment . . . . . . . . . . . . . . . . . . . . . . . . . 8, 23, 25 Biodiesel fuel production . . . . . . . . . . . . . . . . . . . . . . . . 22 Business development . . . . . . . . . . . . . . . . . . . . . . . 14, 31 Capital investment . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 23 Child and dependent care . . . . . . . . . . . . . . . . . . . . . . . 17 Community rehabilitation program . . . . . . . . . . . . . . 14, 22 Dairy and livestock farm investment . . . . . . . . . . . . . . . 22 Development zones . . . . . . . . . . . . . . . . . . . . . . . . . 14, 23 Earned income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Early stage seed investment . . . . . . . . . . . . . . . . 8, 23, 25 Economic development . . . . . . . . . . . . . . . . . . . . . . 14, 23 Electronic medical records . . . . . . . . . . . . . . . . . . . . . . 23 Electronics and information technology manufacturing zone . . . . . . . . . . . . . . . . . . . . . . . 14, 31 Employee college savings account contribution . . . 14, 22 Enterprise zone jobs . . . . . . . . . . . . . . . . . . . . . 14, 30, 31 Ethanol and biodiesel fuel pump . . . . . . . . . . . . . . . . . . 22 Farmland preservation . . . . . . . . . . . . . . . . . . . . 10, 14, 27 Film production company investment . . . . . . . . . . . . . . 22 Film production services . . . . . . . . . . . . . . . . . . . . . . . . 22 Health insurance risk-sharing . . . . . . . . . . . . . . . . . . . . 22 Homestead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 28, 31 Internet equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Itemized deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Jobs tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 30, 31 Low-income housing . . . . . . . . . . . . . . . . . . . . . . . . . 8, 25 Manufacturer’s sales tax . . . . . . . . . . . . . . . . . . . . . . . . 22 Manufacturing and agriculture . . . . . . . . . . . . . . . . . 14, 22 Manufacturing investment . . . . . . . . . . . . . . . . . . . . 14, 22 Married couple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Opportunity zone investment . . . . . . . . . . . . . . . . . . . . . 23 Postsecondary education . . . . . . . . . . . . . . . . . . . . . . . 22 Repayment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 22, 31 School property tax credit . . . . . . . . . . . . . . . . . . . . . . . 17 State historic rehabilitation . . . . . . . . . . . . . . . . . 7, 22, 25 Supplement to federal historic rehabilitation . . . . 8, 22, 25 Tax paid to another state . . . . . . . . . . . . . . . . . . . . . . . . 23 Technology zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Veteran employment credit . . . . . . . . . . . . . . . . . . . . . . 22 Veterans and surviving spouses property tax . . . . . . . . 28 Water consumption . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Working families tax . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Death of a taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Dependents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 15 Differences in federal and Wisconsin law . . . . . . . . . . . . 13 Disability income exclusion . . . . . . . . . . . . . . . . . . . . . . . 15 Disregarded entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Electronic filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 26, 32 Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Extension of time to file . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Farm loss carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Federal adjusted gross income . . . . . . . . . . . . . . . . . . . . 13 Page Index

Married filing separate return. Fill in spouse’s SSN above and full name here ............... Wisconsin income tax 2022 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 2022. County of School district number See page 44 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, 2022, or other tax year beginning , 2022 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 Save Print Clear Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter.

NO COMMAS; NO CENTS 2022 Form 1 Page 2 of 4 Name SSN 13 Itemized deduction credit. Include Schedule 1, page 4 . . . . . . . . . . . . . . 13 14 Additional child and dependent care tax credit (see page 17)

Federal credit . . . . . . . . . . . . . . . . . . . . x 50% = 14 15 School property tax credit

a Rent paid in 2022 – heat included

Rent paid in 2022 – heat not included

b Property taxes paid on home in 2022 16 Working families tax credit (see page 20) . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Married couple credit. Include Schedule 2, page 4 . . . . . . . . . . . . . . . . 17 18 Nonrefundable credits from line 34 of Schedule CR . . . . . . . . . . . . . . . . 18 19 Net income tax paid to another state. Include Schedule OS . . . 19 Find credit from table page 19. . 15a } Find credit from table page 20. . 15b .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 20 Add lines 13 through 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Subtract line 20 from line 12. If line 20 is larger than line 12, fill in 0. This is your net tax . . . . . . 21 22 Sales and use tax due on internet, mail order, or other out-of-state purchases (see page 23) . 22

If you certify that no sales or use tax is due, check here . . . . . . . . . . . . . . . . . . . . . . . . . 23 Donations (decreases refund or increases amount owed)

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

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

c Veterans trust fund . . . g Red Cross WI Disaster Relief

d Multiple sclerosis . . . . h Special Olympics Wisconsin

Total (add lines a through h) . . . . 23i 24 Penalties on IRAs, retirement plans, MSAs, etc. (see page 25) . . x .33 = . 24 25 Other penalties (see page 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Add lines 21, 22, 23i, 24, and 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Wisconsin tax withheld. Include withholding statements . . . . . . . . . . . 27 28 2022 estimated tax payments and amount applied from 2021 return . . 28 29 Earned income credit. Number of qualifying children . . .

Federal

credit. . . . . x % =. . . . . . . . . . . . . . . 29 30 Farmland preservation credit. a Schedule FC, line 17. . . . . . . . . . . . . 30a

b Schedule FC‑A, line 13 . . . . . . . . . . . 30b 31 Repayment credit (see page 27) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .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 37) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 .00 .00 .00 .00

Name(s) shown on Form 1 Your social security number 2022 Form 1 Page 3 of 4 NO COMMAS; NO CENTS 32 Homestead credit. Include Schedule H or H‑EZ. . . . . . . . . . . . . 32 33 Eligible veterans and surviving spouses property tax credit . . . 33 34 Refundable credits from Schedule CR, line 40. Include Schedule CR . 34 35 AMENDED RETURN ONLY–Amounts previously paid (see page 31) 35 36 Add lines 27 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 AMENDED RETURN ONLY–Amounts previously refunded (see page 31) 37 38 Subtract line 37 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 If line 38 is larger than line 26, subtract line 26 from line 38.

This is the AMOUNT YOU OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Amount of line 39 you want REFUNDED TO YOU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Amount of line 39 you want

APPLIED TO YOUR 2023 ESTIMATED TAX . . . . . . . . . . . . . 41 42 If line 38 is smaller than line 26, subtract line 38 from line 26.

This is the AMOUNT YOU UNDERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 43 Underpayment interest. Fill in exception code - See Sch. U . . . . . . . . . . . . . . . . . . . . . . 43 44 Add lines 42 and 43. This is the AMOUNT YOU OWE. Paper clip payment to front of return 44 45 Interest (see page 34) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 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 1-4) and withholding statements in the order listed on page 5. Mail your return to: Wisconsin Department of Revenue If tax due......................................PO Box 268, Madison WI 53790-0001 If refund or no tax due.................PO Box 59, Madison WI 53785-0001 If homestead credit claimed........PO Box 34, Madison WI 53786-0001 Do Not Submit Photocopies 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) .00 .00 Caution: Only enter a Wisconsin Identity Protection PIN if you received one from the department (see page 34).

2022 Form 1 Page 4 of 4 Name SSN 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 17 on page 2 of Form 1. . . . . . . . . 8 Schedule 2 – Married Couple Credit When Both Spouses Are Employed (see page 21) 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 NO COMMAS; NO CENTS

I-0102 (R. 08-22) Wisconsin Department of Revenue 2022 Schedule AD Instructions Additions to Income Purpose of Schedule AD Schedule AD is used to report differences between federal and Wisconsin income. These differences are called modifications and may affect the amount you report as an addition modification on line 4 of Form 1. Who Must File Schedule AD Your federal income may include items that aren’t deductible for Wisconsin, or it may not include items that are taxable for Wisconsin. You may have to add these items to your federal income to arrive at the correct Wisconsin income. Schedule AD must be filed by persons for whom the addition modifications described below apply. Line Instructions Line 1 – State and Municipal Interest Fill in the amount of interest you received from state and municipal bonds. This will generally be the amount shown as tax- exempt interest on line 2a of your federal Form 1040 or Form 1040-SR. If you were required for federal purposes to allocate expenses to this income, reduce the amount to be filled in by such expenses. Include a computation of how you arrived at the amount on line 1 if you reduced this amount by allocated expenses. Exception If you received interest income which is exempt for state and federal tax purposes, do not include this interest income on line 1. Interest income which is exempt for federal and Wisconsin tax purposes includes interest from: (1) Public housing authority or community development authority bonds issued by municipalities located in Wisconsin (2) Wisconsin Housing Finance Authority bonds (3) Wisconsin municipal redevelopment authority bonds (4) Wisconsin Housing and Economic Development Authority bonds issued on or after December 11, 2003, to fund multifamily affordable housing or elderly housing projects (5) Wisconsin Housing and Economic Development Authority bonds issued before January 29, 1987, except business development revenue bonds, economic development revenue bonds, and CHAP housing revenue bonds (6) Public housing agency bonds issued before January 29, 1987, by agencies located outside Wisconsin where the interest therefrom qualifies for exemption from federal taxation for a reason other than or in addition to section 103 of the IRC (7) Local exposition district bonds (8) Wisconsin professional baseball park district bonds (9) Bonds issued by the Government of Puerto Rico, Guam, the Virgin Islands, or the Northern Mariana Islands, or, for bonds issued after October 16, 2004, the Government of American Samoa (10) Local cultural arts district bonds (11) Wisconsin professional football stadium bonds (12) Wisconsin Aerospace Authority bonds (13) Bonds issued on or after October 27, 2007, by the Wisconsin Health and Education Facilities Authority to fund acquisition of information technology hardware or software (14) Certain conduit revenue bonds issued by a commission created under sec. 66.0304, Wis. Stats. A listing of the conduit revenue bonds issued and the tax-exempt status is available on the department’s website at: revenue.wi.gov/Pages/ISE/ Conduit-Revenue-Bonds.aspx. (15) Wisconsin Housing and Economic Development Authority bonds or notes if the bonds or notes are issued to provide loans to a public affairs network under sec. 234.75, Wis. Stats. (16) The Wisconsin Health and Educational Facilities Authority if the bonds or notes are issued for the benefit of a person who is eligible to receive the proceeds of bonds or notes from another entity for the same purpose for which the bonds or notes are issued under sec. 231.03(6), Wis. Stats., and the interest income received from the other bonds or notes is exempt from Wisconsin taxation (17) A sponsoring municipality borrowing to assist a local exposition district created under subch. II of ch. 229, Wis. Stats. (18) WHEDA bonds issued under sec. 234.65, Wis. Stats., to fund an economic development loan to finance construction, renovation, or development of property that would be exempt under sec. 70.11(36), Wis. Stats.

- 2 - (19) The Wisconsin Health and Educational Facilities Authority under sec. 231.03(6), Wis. Stats., if the bonds or notes are issued in an amount totaling $35,000,000 or less, and to the extent interest income received is not exempt from Wisconsin taxation. Interest from these sources is exempt from Wisconsin income tax whether received by a direct owner of these securities or by a shareholder in a mutual fund which invests in these securities. Line 2 – Capital Gain/Loss Addition If your federal adjusted gross income includes capital gains and/or losses from line 7 of federal Form 1040 or 1040-SR, you must complete Schedule WD. Schedule WD determines whether any capital gain/loss addition must be reported on line 2. For example, after completing Schedule WD, you may be required to include an amount as an addition to income on line 2 because Wisconsin law limits the deduction for a net capital loss to $500.  If the only amount reported on line 7 of federal Form 1040 or 1040-SR is a capital gain distribution from a mutual fund or real estate investment trust and you have no Wisconsin capital loss carryover, do not complete line 2. See page 2 of the instructions for Schedule SB, Subtractions from Income, line 5.

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, do not report the amount of capital gain or loss from Schedule 5K-1 or 3K-1 on Schedule WD. In addition, do not include the amount of capital gain or loss from the tax-option (S) corporation or partnership in the modification for line 29 or 31. These items have already been removed from Wisconsin income when you completed Schedule WD. See the Schedule WD instructions for more information. Line 3 – Nonqualified Distributions from Edvest and Tomorrow’s Scholar College Savings Account If you received a distribution from an Edvest or Tomorrow’s Scholar college savings account and the entire distribution was not used for qualified higher education expenses, you may have to include all or a portion of the distribution in income. If you rolled over an amount from an Edvest or Tomorrow’s Scholar college savings plan into another state’s plan, you may also have to include all or a portion of the amount rolled over in Wisconsin income. Amounts rolled over from an Edvest or Tomorrow’s Scholar college savings account to an ABLE account of the designated beneficiary, or a member of the family of the designated beneficiary, is not required to be included in Wisconsin income. The amount rolled over cannot exceed $16,000 for 2022. Any amount which exceeds $16,000 may have to be included in Wisconsin income. If you received a distribution within 365 days of contributing an amount to an account, you may have to include the amount previously subtracted in income. Complete Schedule CS, College Savings Accounts, to determine the amount you must include in income. Include Schedule CS with Schedule AD. Line 4 – Nonqualified Distributions from ABLE Accounts The owner (beneficiary) of a qualified ABLE account must include in income any amount withdrawn from a qualified ABLE account for any reason other than the payment of qualified disability expenses for the account beneficiary. Also, upon termination of an account, an addition to income is provided for any amount in the account that is returned to an account owner’s estate. Line 5 – Federal Net Operating Loss Deduction Fill in the amount of the federal net operating loss deduction from line 8a of federal Schedule 1 (Form 1040). See page 10 of the instructions for Schedule SB, line 23, for information about the Wisconsin net operating loss deduction. Line 6 – Income (Lump-Sum Distributions) Reported on Federal Form 4972 Income from a lump-sum distribution is taxable to Wisconsin. If you reported a lump-sum distribution on federal Form 4972, you must also include the distribution in Wisconsin income. Fill in the total of (1) the capital gain part of the lump-sum distribution from line 6 of Form 4972 and (2) the taxable amount from line 10 of Form 4972. You may reduce this amount by any federal estate tax on line 18 of Form 4972.  No portion of a lump-sum distribution may be reported as a capital gain on Wisconsin Schedule WD.

- 3 - Line 7 – Excess Distribution From a Passive Foreign Investment Company Fill in the excess distribution from a passive foreign investment company that was not included in federal adjusted gross income (see federal Form 8621 or 8621-A). Line 8 – Expenses Paid to or Incurred with Related Entities Fill in the amount deducted or excluded from your federal income for interest, rental expenses, intangible expenses, and management fees paid, accrued, or incurred to a related entity (person or business entity). You must make this addition even though you may be eligible to subtract the amount on line 32 of Schedule SB. See sec. Tax 3.01(3), Wis. Adm. Code, for rules relating to this required addition. Line 9 – Expenses for Moving Business Outside Wisconsin or the United States Fill in the amount of moving expenses deducted from your federal income to move a Wisconsin business operation to a location outside Wisconsin or the United States. Moving expenses means all of the following: • Vehicle rentals • Storage rentals • Moving company expenses for packing, unpacking, and transportation • Consulting fees and surveys • Brokerage commissions or fees • Architecture, design, and remodeling expenses • Expenses paid or incurred to sell property in Wisconsin • Lease cancellation fees • Loss on the sale of property in Wisconsin • Expenses paid or incurred for professional services, including legal services • Utility fees • Employee wages • Reimbursement of an employee’s expenses • The cost of meals, lodging, and fuel • Mileage deductions for vehicle use Line 10 – Differences in Federal and Wisconsin Basis of Assets Additions may be necessary if there is a difference between the federal basis and the Wisconsin basis of your property. Additions are necessary if: (1) You acquired property in a taxable year beginning after December 31, 2013, which may be depreciated or amortized (such as buildings and leaseholds), and the federal basis was greater than the Wisconsin basis at the time you acquired the property. (2) You sold (or otherwise disposed of) property which may not be depreciated or amortized (such as land, stocks, and bonds) in a taxable transaction, and your basis in the assets was greater for federal purposes than for Wisconsin. (3) You sold (or otherwise disposed of) property where the federal basis is greater than the Wisconsin basis due to a previous gain on the sale of an asset being deferred because gain was invested in a “qualified new business venture” or a “qualified Wisconsin business.” See Schedule T, Transitional Adjustments, and Schedule QI, Sale of Investment in a Qualified Wisconsin Business. Compute the amount of any addition due to a difference in basis on Wisconsin Schedule T. Include the completed Schedule T with your Schedule AD. Exception Do not use line 10 for the following situations. • If the difference in basis is due to the difference in the federal and Wisconsin definition of the Internal Revenue Code (for example, Wisconsin did not allow bonus depreciation for tax year 2021), use Schedule I, Adjustments to Convert 2022 Federal Adjusted Gross Income and Itemized Deductions to the Amounts Allowable for Wisconsin, to adjust for the difference in depreciation for each year there is a difference in depreciation due to the difference in basis. • If the difference in basis is due to using a different federal election for Wisconsin, (for example, electing to claim a different amount of sec. 179 expense), use Schedule I to adjust for the difference in depreciation as a result of the difference in federal and Wisconsin basis, or submit a pro forma federal return based on the election chosen for Wisconsin. Line 11 – Differences in Federal and Wisconsin Basis of Partnership Interest Prior to 1975 An addition may be necessary if you sold your interest in a partnership and any increases or decreases were made to the federal basis of your partnership interest in taxable years prior to 1975, which resulted from partnership business or property located outside Wisconsin. (Prior to 1975, Wisconsin did not tax income from business or property located outside Wisconsin.) Compute any addition due to a difference in basis on Wisconsin Schedule T.

- 4 - Line 12 – Differences in Federal and Wisconsin Reporting of Marital Property (Community) Income If you are married filing a separate return or married filing as head of household or if you obtained a decree of divorce or separate maintenance during 2022, you may have to report a different amount of income on your Wisconsin Form 1 than on your federal Form 1040 or 1040-SR. Fill in on line 12 any additional amount which is taxable to you rather than your spouse because of any difference in federal and state reporting of marital property (community) income. For further information, get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2022. See page 11 of the Form 1 instructions for information on how to get this publication. Line 13 – Farmland Preservation Credit The total amount of farmland preservation credit from Schedule FC that you received during 2022 must be reported as income. Fill in as an addition any portion of your farmland preservation credit which was not included as income on your federal tax return.

The amount of farmland preservation credit from Schedule FC-A that you received during 2022 must be included in your federal adjusted gross income on your 2022 federal income tax return. Lines 14 Through 25 If you claimed any of the credits listed below, you must include on lines 14 through 25 the amount of your credit computed for 2022. The amount of your credit is income and must be reported on Schedule AD. This is true even if you cannot take the full credit this year and must carry part of it forward or if the credit is refundable. Note: Do not include on lines 14 through 25 any credits passed through to you from a partnership, limited liability company, or tax-option (S) corporation. These will be accounted for when you make the adjustments for lines 28 and 30. • Development Zones Credits • Enterprise Zone Jobs Credit • Manufacturing Investment Credit • Economic Development Tax Credit • Jobs Tax Credit • Capital Investment Credit • Community Rehabilitation Program Credit • Research Credits • Manufacturing and Agricultural Credit • Business Development Credit • Electronics and Information Technology Manufacturing Zone Credit • Employee College Savings Account Contribution Credit Exception The amount of manufacturing and/or agricultural credit computed for 2021 must be added to income on your 2022 Wisconsin income tax return. This is the amount from line 16 of your 2021 Schedule MA-A or MA-M. Line 28 – Tax-Option (S) Corporation Adjustments Fill in any of the following adjustments that apply to you: (1) If you were a shareholder of a tax-option (S) corporation which is required to file a Wisconsin franchise or income tax return, you will receive a Wisconsin Schedule 5K-1 from the tax-option (S) corporation informing you of any adjustments to be made for Wisconsin tax purposes. (2) If you are a shareholder of a federal S corporation that elects not to be treated as a Wisconsin tax-option (S) corporation, you must reverse all items of S corporation loss or deduction included on your federal return and then add your pro rata share of any distributions made by the corporation of earnings and profits. CAUTION Do not reverse any item of S corporation loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD.

Required Attachments Submit a copy of your Schedule 5K-1 and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Enter the name and Federal Employer Identification Number (FEIN) of the tax-option (S) corporation on the line(s) provided. If you have more than 2 entries, attach a schedule listing each additional entry. For example, if you have a $1,000 addition from tax-option (S) corporation A and a $5,000 addition from tax-option (S) corporation B, enter two separate additions on line 28 and enter the name and FEIN of corporation A and corporation B on the lines provided. See page 14 of the instructions for Schedule SB, line 43, for making adjustments for subtractions.

- 5 - For more information, get Publication 102, Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders. See page 11 of the Form 1 instructions for information on how to get this publication.

If an adjustment listed on Schedule 5K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be adjusted on Wisconsin Schedule I. Line 29 – Tax-Option (S) Corporation Entity Level Tax Election Adjustments If you were a shareholder of a tax-option (S) corporation that elected to be taxed at the entity level, you must compute your addition modification due to the entity-level tax election as follows. Note: If the tax-option (S) corporation made the election, the box will be checked on Schedule 5K-1, Part B, box 3. 1. Complete Schedule I to modify your federal adjusted gross income, using the Internal Revenue Code (IRC) in effect under Wisconsin law, as if the election was not made. 2. Complete Schedule AD (line 28) to make any addition modifications as if the election was not made. 3. Complete Schedule SB (line 43) to make any subtraction modifications as if the election was not made. 4. For each tax-option (S) corporation, net all tax-option (S) corporation items included in your Wisconsin income (including the adjustments made on Schedules I, AD, and SB above) and remove the tax-option (S) corporation items by entering the net amount as either an addition to income on Schedule AD, line 29, or a subtraction from income on Schedule SB, line 46. You must enter the FEIN for each tax-option (S) corporation for which you are removing items from your Wisconsin income. See example below. Caution: Do not reverse any item of tax-option (S) corporation gain or loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. See the Schedule WD instructions for more information.

Required Attachments Submit a copy of your Schedule 5K-1 and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. For more information, get Publication 102, Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders. See page 11 of the Form 1 instructions for information on how to get this publication. Example: Shareholder A was a Wisconsin resident for the entire year in 2022 and owns 50 percent of Tax-option (S) Corporation. Shareholder A’s only sources of income for 2022 are $15,000 of wages and $10,000 of federal net ordinary business income from the tax-option (S) corporation. Tax-option (S) corporation makes an election under sec. 71.365(4m)(a), Wis. Stats., to pay tax at the entity level for 2022. Tax-option (S) Corporation’s $10,000 of federal ordinary business income for 2022 has the following Wisconsin differences: • $20,000 of additional Wisconsin depreciation expense because of a different depreciable basis of an asset determined under the IRC in effect for Wisconsin purposes • $5,000 of income from related entities whose expenses were disallowed Shareholder A must file the following forms: • Schedule I to reduce federal adjusted gross income by $20,000 of additional depreciation • Schedule SB, line 43, to report the subtraction modification of $5,000 relating to income from related entities whose expenses were disallowed • Schedule AD, line 29, to report a $15,000 addition modification for Wisconsin income taxed at the entity level of the tax-option (S) corporation

- 6 - Computation of the $15,000 addition for Wisconsin income reported by the tax-option (S) corporation Line 30 – Partnership, Limited Liability Company, Trust, or Estate Adjustments If you were a member of a partnership or limited liability company (LLC) treated as a partnership, or you received income from an estate or trust, you will receive a statement from the partnership, LLC, trust, or estate notifying you of any additions or subtractions which you should make on your return. Fill in the amount of any such additions on line 30. See page 15 of the instructions for Schedule SB, line 47, for making adjustments for subtractions. Required Attachments Submit a copy of your Schedule 3K-1 and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Enter the name and FEIN of the partnership on the line(s) provided. If you have more than 2 entries, attach a schedule listing each additional entry. For example, if you have a $1,000 addition from partnership A and a $5,000 addition from partnership B, enter two separate additions on line 30 and enter the name and FEIN of partnership A and partnership B on the lines provided.

If an adjustment listed on Schedule 2K-1 or 3K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be adjusted on Wisconsin Schedule I. Line 31 – Partnership Entity Level Tax Election Adjustments If you were a partner or member of a partnership or LLC treated as a partnership that elected to be taxed at the entity level, you must compute your subtraction modification due to the entity-level tax election as follows. Note: If the partnership made the election, the box will be checked on Schedule 3K-1, Part C, box 3. 1. Complete Schedule I to modify your federal adjusted gross income, using the Internal Revenue Code (IRC) in effect under Wisconsin law, as if the election was not made. 2. Complete Schedule AD (line 30) to make any addition modifications as if the election was not made. 3. Complete Schedule SB (line 47) to make any subtraction modifications as if the election was not made. 4. For each partnership, net all partnership items included in your Wisconsin income (including the adjustments made on Schedules I, AD, and SB above) and remove the partnership items by entering the net amount as either an addition to income on Schedule AD, line 31, or a subtraction from income on Schedule SB, line 48. You must enter the FEIN for each partnership for which you are removing items from your Wisconsin income. See example below. Caution: Do not reverse any item of partnership gain or loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. See the Schedule WD instructions for more information. Required Attachments Submit a copy of your Schedule 3K-1 and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Example: Partner A was a Wisconsin resident for the entire year in 2022 and owns 50 percent of Partnership. Partner A’s only sources of income for 2022 are $15,000 of wages and $10,000 of federal net ordinary business income from the partnership. Partnership makes an election under sec. 71.21(6)(a), Wis. Stats., to pay tax at the entity level for 2022. Amount Description

$10,000 Federal ordinary business income from the tax-option (S) corporation ($20,000) Schedule I depreciation difference

($5,000) Schedule SB (line 43) - subtraction modification relating to income from related entities whose expenses were disallowed

($15,000) Schedule AD (line 29) - addition modification for Wisconsin loss reported by the tax-option (S) corporation (enter as a positive amount on Schedule AD)

- 7 - Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations in effect as of August 22, 2022: sec. 265, IRC, ch. 71, Wis. Stats., and sec. Tax 3.01, Wis. Adm. Code. Amount Description

$10,000 Federal ordinary business income from the partnership ($20,000) Schedule I depreciation difference

($5,000) Schedule SB (line 47) - subtraction modification relating to income from related entities whose expenses were disallowed

($15,000) Schedule AD (line 31) - addition modification for Wisconsin loss reported by the partnership (enter as a positive amount on Schedule AD) Partnership’s $10,000 of federal ordinary business income for 2022 has the following Wisconsin differences: • $20,000 of additional Wisconsin depreciation expense because of a different depreciable basis of an asset determined under the IRC in effect for Wisconsin purposes • $5,000 of income from related entities whose expenses were disallowed Partner A must file the following forms: • Schedule I to reduce federal adjusted gross income by $20,000 of additional depreciation • Schedule SB, line 47, to report the subtraction modification of $5,000 relating to income from related entities whose expenses were disallowed • Schedule AD, line 31, to report a $15,000 addition modification for Wisconsin income taxed at the entity level of the partnership Computation of the $15,000 addition for Wisconsin income reported by the partnership Line 32 – Other Addition to Income Fill in any amount deducted in computing your federal adjusted gross income that is not allowed as a deduction for Wisconsin or any other addition to income. Enter a description of the addition(s) on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry. Example You deducted a passive activity loss on your federal return for losses incurred when you were a resident of another state. The passive activity losses were not allocable to Wisconsin. The passive activity losses are not deductible for Wisconsin and must be included on line 32. Enter “Passive activity loss” on the line provided. Additional Information For more information, you may: Call: (608) 266-2486 Email: DORIncome@wisconsin.gov Write: Mail Stop 5-77

Wisconsin Department of Revenue

PO Box 8949

Madison WI 53708-8949

I-0101 (R. 6-22) Form 1 – Additions to Income 2022 ScheduleAD File with Wisconsin Form 1 Wisconsin Department of Revenue Name Social Security Number See the instructions for additional information on the additions listed below. 1 State and municipal interest (see page 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Capital gain/loss addition (see page 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Nonqualified distributions from Edvest and Tomorrow’s Scholar college savings account . . . . . . . 3 4 Nonqualified distributions from ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Federal net operating loss deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Income (lump-sum distributions) reported on federal Form 4972 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Excess distribution from a passive foreign investment company . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Expenses paid to or incurred with related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Expenses for moving business outside of Wisconsin or the United States . . . . . . . . . . . . . . . . . . . 9 10 Differences in federal and Wisconsin basis of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Differences in federal and Wisconsin basis of partnership interest prior to 1975 . . . . . . . . . . . . . . 11 12 Differences in federal and Wisconsin reporting of marital property (community) income . . . . . . . . 12 13 Farmland preservation credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Development zones credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Enterprise zone jobs credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Manufacturing investment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Economic development tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Jobs tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Capital investment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Community rehabilitation program credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Research credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Manufacturing and agricultural credit (amount computed for 2021 - see instructions) . . . . . . . . . . 22 23 Business development credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Electronics and information technology manufacturing zone credit . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Employee college savings account contribution credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Add lines 1 through 25. Enter here and on line 27, page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 .00 .00 .00 .00 .00 .00 .00 Additions to Income .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Save Print Clear Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter.

27 Enter amount from line 26 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 29 (list and

provide amount)

a Name

FEIN Amount 28a

b Name

FEIN Amount 28b

c Add lines 28a and 28b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c 29 Tax-option (S) corporation entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 29a

b Name

FEIN Amount 29b

c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29c 30 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments

listed on line 31 (list and provide amount)

a Name

FEIN Amount 30a

b Name

FEIN Amount 30b

c Add lines 30a and 30b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30c 31 Partnership entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 31a

b Name

FEIN Amount 31b

c Add lines 31a and 31b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31c 32 Other additions to income (list and provide amount)

a

Amount 32a

b Amount 32b

c

Amount 32c

d Add lines 32a through 32c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32d 33 Add lines 27, 28c, 29c, 30c, 31c, and 32d. This is your total addition to income. Enter on Form 1,

line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Name Social Security Number 2022 Schedule AD Page 2 of 2 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

I-016i Wisconsin homestead credit 2022 H Check here if an amended return 1a What was your age as of December 31, 2022? (If you were under 18, you do not qualify for homestead credit for 2022.) 1a Fill in age

b What was your spouse’s age as of December 31, 2022? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b Fill in age

c If you and your spouse were under age 62 as of December 31, 2022, were you or your spouse disabled? . . . . . 1c Yes No

d If you and your spouse were not disabled, and under age 62, did you or your spouse have positive earned

income (see page 7) in 2022? (If “No”, you do not qualify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d Yes No 2 Were you a legal resident of Wisconsin from 1-1-22 through 12-31-22? (If “No,” you do not qualify.) . . . . . . . . . . 2 Yes No 3 Were you claimed or will you be claimed as a dependent on someone else’s 2022 federal income tax return?

(If “Yes” and you were under age 62 on December 31, 2022, you do not qualify.) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Yes No 4a Are you now living in a nursing home? (If “Yes,” indicate the date you entered and the

nursing home name and address ) . . . 4a Yes No

b If “Yes,” are you receiving medical assistance under Title XIX? (If both 4a and 4b are “Yes,” you do not qualify.) . . . . 4b Yes No 5 Did you become married or divorced in 2022? (If “Yes,” fill in date ; see pages 23 and 24.) .5 Yes No 6a If married for any part of 2022, did you and your spouse maintain separate homes during any part of the year?

(If “Yes,” see page 22.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a Yes No

b If you and your spouse maintained separate homes while married during 2022, did either spouse notify

the other of their marital property income? (See page 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b Yes No 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 2022. City County of Claimant’s legal first name Claimant’s legal last name Spouse’s legal first name Spouse’s legal last name Current home address (number and street) State City or post office Zip code Spouse’s social security number M.I. M.I. City, village, or town Village Town Special conditions (See page 10.) Apt. no. Claimant’s social security number 7 Wisconsin income from your 2022 income tax return (see page 11) . . . . . . . . . . . . . . . . . . . . . . . 7 8 If you or you and your spouse are not filing a 2022 Wisconsin return, fill in Wisconsin taxable income on lines 8a and 8b. a Wages + Interest + Dividends = . . . 8a b Other taxable income. Attach a schedule listing each income item (see page 11) . . . . . . . . . . . . 8b c Medical and long-term care insurance subtraction. Enter as a negative number . . . . . . . . . . . . . 8c 9 Nontaxable household income. Do not include amounts filled in on line 7, 8a, or 8b. a Unemployment compensation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a b Social security, federal and state SSI, SSI-E, SSD, and CTS payments. Include Medicare premium deductions (see page 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b c Railroad retirement benefits. Include Medicare premium deductions . . . . . . . . . . . . . . . . . . . . . . . . 9c d Pensions and annuities, including IRA, SEP, SIMPLE, and qualified plan distributions (see page 13) . 9d e Contributions to deferred compensation plans (see box 12 of wage statements, and page 13) . . . . 9e f Contributions to IRA, self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . . . . . 9f g Interest on United States securities (e.g., U.S. Savings Bonds) and state and municipal bonds . . . . 9g h Scholarships, fellowships, grants (see page 14), and military compensation or cash benefits . . . . . 9h i Child support, maintenance payments, and other support money (court ordered) . . . . . . . . . . . . . . 9i j Wisconsin Works (W2), county relief, kinship care, and other cash public assistance (see page 14) . . 9j 10 Add lines 7 through 9j. Enter here and on line 11a, at the top of page 2 . . . . . . . . . . . . . . . . . . . . . 10 .00 .00 .00 .00 .00 .00 Not like this  Print numbers like this  NO COMMAS; NO CENTS Household Income Include all 2022 income as listed below. If married, include the incomes of both spouses. See pages 10 to 17. .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 For questions 1a through 1d, see pages 4 and 10 of the instructions. .00

11 a Enter amount from line 10 here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a

b Workers’ compensation, income continuation, and loss of time insurance (e.g., sick pay) . . . . . . . . 11b

c Gain from sale of home excluded for federal tax purposes (see page 14) . . . . . . . . . . . . . . . . . . . . 11c

d Other capital gains not taxable (see page 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11d

e Net operating loss carryforward or carryback and capital loss carryforward (see page 14) . . . . . . 11e

f Income of nonresident spouse or part-year resident spouse; nontaxable income from

sources outside Wisconsin; resident manager’s rent reduction; clergy housing allowance;

and nontaxable Native American income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11f

g Partner’s, LLC member’s, and tax-option (S) corporation shareholder’s distributive share of

depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs.

If none was claimed, write “None” on federal Schedule E, Part II, near the entity’s name . . . . . . . 11g

h Car or truck depreciation (standard mileage rate) (see page 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11h

i Other depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs . . 11i

j Disqualified losses (see Schedule 4, on page 4 of Schedule H) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11j 12 a Subtotal. Add lines 11a through 11j (if less than the total of lines 13, 14a, and 14c, see page 16) . . . 12a b Number of qualifying dependents. Do not count yourself or your spouse (see page 17) x $500 = 12b c Household income. Subtract line 12b from line 12a (if $24,680 or more, no credit is allowed) . . . . 12c .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 2022 Schedule H Page 2 of 4 SSN Name Taxes and/or Rent See pages 17 to 20. .00 A Check here if your home was located on more than one acre of land and was not part of a farm; see Schedule 1,

on page 3 of Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A B Check here if your home was located on more than one acre of land and was part of a farm . . . . . . . . . . . . . . . . . . . . B C Check here if your home was used for other than personal or farm purposes while you lived there in 2022; see

Schedule 2, on page 3 of Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C D Check here if you received Wisconsin Works (W2) payments or county relief during 2022; see Schedule 3, on

page 4 of Schedule H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D .00 .00 .00 .00 Credit Computation 16 Fill in the smaller of (a) amount on line 15 or (b) $1,460 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Using the amount on line 12c, fill in the appropriate amount from Table A (page 25) . . . . . . . . . . 17 18 Subtract line 17 from line 16 (if line 17 is more than line 16, fill in 0; no credit is allowable) . . . . 18 19 Homestead credit – Using the amount on line 18, fill in the credit from Table B (page 26) . . . . . . 19 If filing a Wisconsin income tax return, fill in your homestead credit (line 19) on line 32 of Form 1 or line 63 of Form 1NPR. Don’t delay your refund. Attach all necessary documents. See page 21. 13 Homeowners – Net 2022 property taxes on your homestead, whether paid or not . . . . . . . . . . . . 13 14 Renters–Rent from your rent certificate(s), line 8a (or Shared Living Expenses Schedule). See pages 18 to 20. Heat included (8b of rent certificate is “Yes”) . . . . . . . . . . . . . 14a x .20 (20%) = 14b Heat not included (8b of rent certificate is “No”) . . . . . . . . . . 14c x .25 (25%) = 14d 15 Total of lines 13, 14b, and 14d (or amount from line 6 of Schedule 3) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .00 .00 .00 .00 .00 .00 DON’T file this claim UNLESS a rent certificate or property tax bill (or closing statement) is included. STOP Caution: Sign the return on page 3

I-016bi 2022 Schedule H Page 3 of 4 SSN Name Schedule 2 Allowable Taxes/Rent – Home Used Partly for Purposes Other Than Farm or Personal Use • Complete this schedule if your homestead (as defined on page 8 of the instructions) was not part of a farm but was used partly for purposes other than personal use while you lived there in 2022. Only the personal portion of your property taxes/rent may be claimed. • “Other uses” include part business or rental use where a deduction is allowed or allowable for tax purposes, and a separate unit occupied by others rent free. See paragraph 3 under “Exceptions: Homeowners and/or Renters” (page 20) for examples and additional information. 1 Net 2022 property taxes/rent or

amount from line 9 of Schedule 1

(see pages 18 to 20) . . . . . . . . . . . . . . . . . 1 2 Percentage of homestead used

solely for personal purposes . . . . . . . . . . . 2 3 Multiply line 1 by line 2. Fill in here and

on line 13, 14a, or 14c of Schedule H,

or on line 1 or 2 of Schedule 3 on page 4 . 3 .00 . % .00 . • Homeowners: Complete this schedule if your home was on more than one acre of land and was not part of a farm (as defined on page 7 of the instructions). Claim only the property taxes on one acre of land and the buildings on it. • Renters: If your home was on more than one acre of land and was not part of a farm, do not complete Schedule 1, but see exception 4 under “Exceptions: Homeowners and/or Renters” (page 20) for instructions. • Do not complete this schedule if your home was part of a farm. You may claim the property taxes on up to 120 acres of land adjoining your home and all improve­ ments on those 120 acres. • If you wish to use a different method to prorate your property taxes, attach to Schedule H your computation of allowable property taxes. 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 improvements

(from tax bill) . . . . . . . . . . . . . . . . . . . . . . . 4 5 Add line 3 and line 4 . . . . . . . . . . . . . . . . . 5 6 Add line 1 and line 4 (total assessed value) . 6 7 Divide line 5 by line 6 (carry the decimal

to four places) . . . . . . . . . . . . . . . . . . . . . . 7 8 Net 2022 property taxes (see instructions

for line 13 of Schedule H, on page 17) . . . . . . 8 9 Multiply line 8 by line 7. Fill in here and

on line 13 of Schedule H or line 1 of

Schedule 2 or 3 below . . . . . . . . . . . . . . . . 9 .00 .00 .00 .00 .00 .00 .00 Schedule 1 Allowable Taxes – Home on More Than One Acre of Land . Mail to:

Wisconsin Department of Revenue

PO Box 34

Madison WI 53786-0001 For Department Use Only C Under penalties of law, I declare this homestead credit claim and all attachments are true, correct, and complete to the best of my knowledge and belief. Claimant’s signature Sign here Spouse’s signature Date Date Daytime phone number ( ) Daytime phone number ( ) Sign here 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 21).

The Property Tax Deferral Loan Program provides loans to help individuals age 65 or older pay their property taxes. Qualified applicants may participate even if they receive homestead credit. For more information, contact the Wisconsin Housing and Economic Development Authority at (608) 266‑7884 (Madison), (414) 227‑4039 (Milwaukee), or 1‑800‑755‑7835. Note Homeowners Age 65 or Older 2022 Schedule H Page 4 of 4 SSN Name Disqualified Losses Schedule 4 Complete this schedule if you had any disqualified losses. Disqualified losses are losses indicated on lines 2-10 below (see the instructions for line 11j on page 16). Disqualified losses are required to be added back to household income for homestead credit purposes. A disqualified loss does not include net gains from the sale or exchange of capital or business assets or net profits. Enter all amounts as positive numbers. 1 If your primary income was from farming, did the farm generate less than $250,000 in gross

receipts in 2022? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

(if yes, do not complete this schedule. Your net losses do not have to be added back.) 2 Net business loss from a sole proprietorship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Net capital loss (Include only current year capital losses on this line. Do not include any capital

loss carryforward) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Net rental real estate and royalty loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Net loss from a partnership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Net loss from a tax-option (S) corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Net loss from a trust or estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Net loss from a real estate mortgage investment conduit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Net loss from the sale of business property (not including losses from involuntary conversions) . 9 10 Net farm loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Subtotal (add lines 2 through 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Amount of depreciation, Section 179 expense, depletion, amortization, and intangible drilling

costs reported on lines 11g, 11h, and 11i which is included on lines 2 through 10 above . . . . . . . 12 13 Total (Subtract line 12 from line 11). If zero or less, enter 0 (zero). Fill in here and on line 11j

of Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Yes No .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Complete this schedule if, for any month of 2022, you received a) Wisconsin Works (W2) payments of any amount, or b) county relief payments of $400 or more. If you received these payments for all 12 months of 2022, do not complete Schedule H; you do not qualify for homestead credit. Example: You received Wisconsin Works payments for 4 months in 2022. Rent paid for 2022 was $4,500, and heat was included. Line 2 20% of rent paid ($4,500 x .20) . . . . . . . . . . . $900 4 Monthly rent ($900 ÷ 12) . . . . . . . . . . . . . . . . $475 5 Number of months no Wisconsin Works

received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 6 Reduced rent ($75 x 8 months) . . . . . . . . . . . $600 In this example, “600” would be filled in on line 15 of Schedule H. 1 Homeowners – fill in the net 2022

property taxes on your homestead or the

amount from line 3 of Schedule 2 . . . . . . . 1 2 Renters – if heat was included, fill in

20% (.20), or if heat was not included,

fill in 25% (.25), of rent from line 8a of the

rent certificate(s) or line 3 of Schedule 2 . . . 2 3 Add line 1 and line 2; fill in the smaller of

a) the total of lines 1 and 2, or b) $1,460 . . . 3 4 Divide line 3 by 12. . . . . . . . . . . . . . . . . . . . 4 5 Number of months in 2022 for which you

did not receive a) any Wisconsin Works

(W2) payments, or b) county relief

payments of $400 or more. . . . . . . . . . . . . 5 6 Multiply line 4 by line 5. Fill in here and

on line 15 of Schedule H. Do not fill in

line 13 or 14 . . . . . . . . . . . . . . . . . . . . . . . . 6 Taxes/Rent Reduction – Wisconsin Works (W2) or County Relief Recipients Schedule 3 .00 .00 .00 .00 .00

H & H-EZ Wisconsin Homestead Credit 2022 Instructions FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your Social Security number on the Wisconsin homestead credit claim is made under the authority of section 71.55(7) of the Wisconsin Statutes. The disclosure of this number on your claim is mandatory. It will be used for identification purposes throughout the processing, filing and auditing of your claim, and issuing refund checks. I-016a You may be able to claim homestead credit if: • You owned or rented your home in 2022 • You were a legal resident of Wisconsin from January 1 through December 31, 2022 • You were between ages 18 and 61 on December 31, 2022, and had earned income • You were 62 or older on December 31, 2022, or disabled • You will not be claimed as a dependent on someone else’s 2022 federal income tax return More details on page 4 ... Need help with your taxes? You may be eligible for free tax help. See page 3 for: • Who can get help • How to find a location • What to bring with you Para Assistencia Gratuita en Español Ver página 3 Checklist: Fill out all the necessary lines on this schedule Include all household income (see pages 10 to 17) Sign and date the schedule Attach your property tax bill or rent certificate(s) If disabled and under age 62, attach a statement verifying you were disabled in 2022 (see page 21) Attach any other needed documents (see page 21) The Property Tax Deferral Loan Program provides loans to help people age 65 or older pay their property taxes. See page 4 of Schedule H for more information. Property tax payment assistance My Tax Account allows taxpayers to: • Sign up for Wisconsin Identity Protection PIN (see page 21) • View/schedule estimated payments and cancel previously scheduled payments • Opt in to get email from DOR – no need to wait for the mail • File a standalone homestead credit claim • Check refund status and more Visit My Tax Account to file your Wisconsin homestead credit claim online for free (see page 5). revenue.wi.gov

2 • NEVER USE COMMAS OR DOLLAR SIGNS. They can be misread when scanned.

• Round off amounts to WHOLE DOLLARS – NO CENTS. • Do not use parentheses ( ) for a negative number. Use a negative sign, -8300 rather than (8300). • Print your numbers like this: Do not use: • Do not add cents in front of the preprinted zeros on entry lines. Enter numbers as shown below. • Do not cross out entries. Erase or start over. • Do not write in the margins. • Always put entries on the lines, not to the side, above, or below the line. • Lines where no entry is required should be left blank. Do not fill in zeros. • Do not draw vertical lines in entry fields. They can be read as a “ı” when scanned. • If filing a Wisconsin income tax return, fill in the homestead credit amount on the appropriate line of the return. E-file your homestead claim for the fastest available processing. However, if you do paper file, there are several things you can do that will speed-up the processing of your claim. Faster processing means faster refunds. Paper homestead claims are electronically scanned. The processing of the claim (and any refund) is delayed when the claim cannot be read correctly. To aid in the scanning process, be sure to do the following when completing Schedule H or H‑EZ: • Do not submit photocopies to the department. Photocopies can cause unreadable entries. • Use BLACK INK. Pencils, colored ink, and markers do not scan well. • Write your name and address clearly using CAPITAL LETTERS like this  • Do not include a lot number or suite number as an apartment number. These should be included as part of the street address. 13 Homeowners – Net 2022 property taxes on your homestead, whether paid or not . . . . . . . . . . . . . . . 13 14 Renters–Rent from your rent certificate(s), line 8a (or Shared Living Expenses Schedule). See pages 18 to 20. Heat included (8b of rent certificate is “Yes”) . . . . . . . . . . . . 14a x .20 (20%) = . 14b Heat not included (8b of rent certificate is “No”) . . . . . . . . . 14c x .25 (25%) = . 14d 15 Total of lines 13, 14b, and 14d (or amount from line 6 of Schedule 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .00 .00 .00 .00 .00 .00 SMITH JOSEPH J SMITH MARY E 2375 N 7 ST ANYWHERE WI 55555 Legal first name Claimant’s legal last name Spouse’s legal first name Spouse’s legal last name Current home address (number and street) State City or post office Zip code M.I. M.I. Apt. no. Tips on Paper Filing Your Homestead Claim

3 Index

Page Address (where to file) . . . . . . . . . . . . . . . 6 Adoption assistance . . . . . . . . . . . . . . . . 14 Amending Schedule H or H‑EZ . . . . . . . . 9 Annuities . . . . . . . . . . . . . . . . . . . . . . . . . 13 Assemble (how to assemble your claim) 21 Assistance (help in preparing your claim) 6 Business use of home . . . . . . . . . . . . . . 20 Capital gains . . . . . . . . . . . . . . . . . . . . . . 14 Capital loss carryforward . . . . . . . . . . . . 14 Caretaker supplement payments . . . . . . 13 Cash public assistance . . . . . . . . . . . . . 14 Checklist . . . . . . . . . . . . . . . . . . front cover Child support . . . . . . . . . . . . . . . . . . . . . 14 Computing your credit . . . . . . . . 20, 25, 26 County relief . . . . . . . . . . . . . . . . . . . . 4, 14 Deceased claimant . . . . . . . . . . . . . . . 4, 21 Deferred compensation . . . . . . . . . . . . . 13 Definitions – Age . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Disabled . . . . . . . . . . . . . . . . . . . . . . . . . 7 Disqualified loss . . . . . . . . . . . . . . . . . . . 7 Earned income . . . . . . . . . . . . . . . . . . . . 7 Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Farmer . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Farming . . . . . . . . . . . . . . . . . . . . . . . . . 7 Farm premises . . . . . . . . . . . . . . . . . . . . 7 Homestead . . . . . . . . . . . . . . . . . . . . . . . 8 Household . . . . . . . . . . . . . . . . . . . . . . . 8 Household income . . . . . . . . . . . . . . . . . 8 Wisconsin Works (W2) payment . . . . . . 8 Dependent deduction . . . . . . . . . . . . . . . 17 Disqualified loss . . . . . . . . . . . . . . . . . . . 16 Depreciation . . . . . . . . . . . . . . . . . . . 15, 16 Divorced claimants . . . . . . . . . . . . . . . 6, 24 Electronic filing . . . . . . . . . . . . . . . . . . . . . 5 Fellowships . . . . . . . . . . . . . . . . . . . . . . . 14 Filing (how, when, and where) . . . . . . . . . 5 Food stamps . . . . . . . . . . . . . . . . . . . . . . 14 Foster care payments . . . . . . . . . . . . . . . 14 Free tax preparation . . . . . . . . . . . . . . . . . 3 Fuel assistance . . . . . . . . . . . . . . . . . . . 14 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Home, sale of . . . . . . . . . . . . . . . . . . . . . 14 Homeowners . . . . . . . . . . . . . . . . . . 17-20 Household income . . . . . . . . . . . . . . 10-17 IRA, SEP, SIMPLE . . . . . . . . . . . . . . . . . 13 Income . . . . . . . . . . . . . . . . . . . . . . . 10-17 Income continuation . . . . . . . . . . . . . . . . 14 Kinship care . . . . . . . . . . . . . . . . . . . . . . 14 Landlord will not sign rent certificate . . . 19 Long-term care insurance . . . . . . . . . . . 11 Lottery and gaming credit . . . . . . . . . . . . 18 Marital property law . . . . . . . . . . . . . 22-24 Married (marriage took place) in 2022 . . 23 Medical care insurance . . . . . . . . . . . . . 11 Military compensation . . . . . . . . . . . . . . 14 Mobile and manufactured homes . . . 18, 19 My Tax Account . . . . . . . . . . . . . . . . . . . . 5 Name and address area . . . . . . . . . . . . . 10 Net operating loss carryforward and carryback . . . . . . . . . . . . . . . . . . . . . . . 14 Nonresident students . . . . . . . . . . . . . . . 10 Ownership of homestead . . . . . . . . . 17-20 Pensions . . . . . . . . . . . . . . . . . . . . . . . . . 13 Property Tax Deferral Loan Program . . . . . . . . . page 4 of Schedule H Property taxes . . . . . . . . . . . . . . . . . 17-20 Qualifications . . . . . . . . . . . . . . . . . . . . . . 4 Questions 1 to 6 on Schedule H . . . . . . . 10 Railroad retirement benefits . . . . . . . . . . 13 Refund questions . . . . . . . . . . . . . . . . . . . 6 Rent, renters . . . . . . . . . . . . . . . . . . . 18‑20 Rollovers . . . . . . . . . . . . . . . . . . . . . . . . 13 Scholarships . . . . . . . . . . . . . . . . . . . . . . 14 Separated in 2022 . . . . . . . . . . . . . . 10, 22 Shared living quarters . . . . . . . . . . . . . . 19 Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . 14 Sign your claim . . . . . . . . . . . . . . . . . . . . 20 Social security, SSI, SSI-E, SSD benefits 13 Special Conditions . . . . . . . . . . . . . . . . . 10 Special Instructions . . . . . . . . . . . . . 22-24 Spousal impoverishment . . . . . . . . . 22-23 Spouse died in 2022 . . . . . . . . . . . . . . . . 24 Support payments . . . . . . . . . . . . . . . . . 14 Tables for computing credit . . . . . . . 25-26 Taxable income . . . . . . . . . . . . . . . . . . . 11 Tax-exempt housing . . . . . . . . . . . . . . 4, 20 Tax-free exchanges . . . . . . . . . . . . . . . . 13 Telephone numbers . . . . . . . . . . . . . . . . . 6 Unemployment compensation . . . . . . . . 12 Which schedule to file . . . . . . . . . . . . . . . 5 Wisconsin Works (W2) payments 4, 8, 14, 20 Workers’ compensation . . . . . . . . . . . . . 14

Page

Page 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 and many sites will even e‑file your return. The entire service is free. Who can use VITA services? • Low and moderate income individuals • Individuals with disabilities • Elderly • 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 • To claim the homestead credit, bring a completed rent certificate (if you are a renter), a copy of your 2022 property tax bill (if you are a homeowner), a record of any Wisconsin Works (W2) payments received in 2022, and a statement from your physician or the Veteran’s Administration, or a document from the Social Security Administration (if you are disabled) • Both spouses must be present to file a joint return VITA and TCE locations: • In Wisconsin, call 1‑800‑906‑9887 • On the web, visit revenue.wi.gov and type “VITA sites” in the Search box • Call the AARP at 1‑888‑227‑7669 • Call “211” for local free tax sites Free Tax Preparation Available (commonly referred to as VITA or TCE) 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) 266‑2772 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

4 General Instructions A. Do You Qualify? To see if you qualify for homestead credit, answer “Yes” or “No” to all of the questions in Steps 1 and 2 below. Step 1 If you answer “No” to any question in Step 1, do not complete Schedule H or H‑EZ; you do not qualify for homestead credit. If you answer “Yes” to all the questions, go on to Step 2. a. Do you (or your spouse, if married) meet one of the following qualifications? 1. Are age 62 or older as of December 31, 2022 (in order to meet this qualification you must be the claimant)? 2. Are disabled and you (or your spouse, if married, and are the claimant) meet the definition given in F.2 on page 7? 3. Have earned income (see definition F.4 on page 7)? b. Were you (or your spouse, if married) age 18 or older as of December 31, 2022 (in order to meet this qualifi­ cation you must be the claimant)? c. Were you a legal resident of Wisconsin from January 1 through December 31 of 2022? d. Was your household income (see definition F.11 on page 8) for 2022 less than $24,680? e. Were you the owner or renter of the Wisconsin homestead (see definition F.9 on page 8) you lived in during 2022? Step 2 If you answer “Yes” to any question in Step 2, do not complete Schedule H or H‑EZ; you do not qualify for homestead credit. a. Were you claimed or will you be claimed as a dependent on someone else’s 2022 federal income tax return? (If you were age 62 or older on December 31, 2022, this limitation does not apply to you, so answer “No.”) b. Are you currently living in a nursing home and also receiving Title XIX medical assistance? c. For each month of the entire 2022 year, did you receive either Wisconsin Works (W2) payments (see definition F.12 on page 8) of any amount or county relief payments of $400 or more? d. Did you live FOR THE ENTIRE 2022 YEAR in housing that is exempt from property taxes? (A municipal housing authority property created under sec. 66.1201, Wis. Stats., is not considered tax-exempt for homestead credit purposes if that authority makes payments in lieu of property taxes to the city or town in which it is located. If you live in public housing, you may wish to check with your manager.)

Note: If you are claiming property taxes on your former homestead and meet the requirement under paragraph 8 on page 20 under “Exceptions: Homeowners and/or Renters”, this limitation does not apply, so answer “No.” e. Have you claimed or will you claim a Wisconsin farmland preservation credit for 2022 or a veterans and surviving spouses property tax credit based on your 2022 property taxes (payable in 2023)? f. Has another member of your household (see definition F.10 on page 8) filed a 2022 Schedule H or H-EZ? g. Is the Schedule H or H‑EZ being filed on behalf of a person who is deceased? If you answered “Yes” to all of the questions in Step 1 and “No” to all of the questions in Step 2, complete Sched­ ule H or H‑EZ (see “Which Schedule to File” on page 4) to see if homestead credit is available to you. Meeting all of the qualifications in Steps 1 and 2 does not guarantee you will receive a homestead credit. B. Which Schedule to File You may file Schedule H-EZ if: • You (and your spouse, if married) have taxable and nontaxable income only from the following sources: 1. Wages, salaries, tips, etc. (if any of your wages, salaries, tips, etc., are not taxable to Wisconsin, you cannot file on Schedule H-EZ)

5 General Instructions 2. Interest and dividends 3. Unemployment compensation 4. Pensions, annuities, and other retirement plan distributions 5. Social security benefits (including federal and state SSI, SSI-E, SSD, and caretaker supplement payments) 6. Railroad retirement benefits 7. Alimony, child support, and family maintenance 8. Wisconsin Works (W2), county relief, kinship care, and other cash public assistance 9. Gambling winnings (if your gambling winnings are reported on federal Schedule C or C-EZ, you cannot file on Schedule H‑EZ) • During 2022 you (and your spouse, if married) did not repay any amount that was included as nontaxable house­ hold income on a prior year’s homestead credit claim. • You did not become married or divorced during 2022. • If you are married, your spouse was a legal resident of Wisconsin from January 1 through December 31, 2022. • If you are married, you and your spouse did not maintain separate homes during any part of 2022 (including one spouse in a nursing home). • Your home was used only for personal purposes while you lived there in 2022 (for example, no rental or busi­ ness use, or use of a separate unit by others rent free). • Your home was located on one acre of land or less. • You did not sell your home during 2022. If you cannot file on Schedule H-EZ, you must file on Schedule H. C. How, When, and Where to File 1. How If you file a Wisconsin income tax return, you should file your Schedule H or H‑EZ with the tax return (paper clipped together if filing a paper return). Separate filing will delay your homestead refund. If you (or you and your spouse) are not required to file a tax return, Schedule H or H‑EZ may be filed by itself.

You may file Schedule H with Form 1 or 1NPR. You may file Schedule H‑EZ with Form 1; you cannot file Schedule H‑EZ with Form 1NPR.

If you previously filed your Wisconsin income tax return, and are filing a paper return, write “Income Tax Return Separately Filed” at the top of Schedule H or H‑EZ. Do not place a checkmark at the top of Schedule H or H‑EZ to designate it as an amended return.

Electronic Filing (e-filing)

When you file electronically, within 48 hours after receiving your Wisconsin acknowledgment you must send all of the required Schedule H or H-EZ attachments along with a completed Form W-RA, Required Attachments for Electronic Filing. You may either mail the form and attachments to the address listed in the Form W-RA instructions or attach them electronically on our website at https://tap.revenue.wi.gov/WRA/. For additional information, see the department’s website at revenue.wi.gov or contact any department office.

You must use My Tax Account (MTA) to file your homestead credit claim electronically, as Wisconsin e-file may no longer be used. File your homestead credit claim electronically using our free, online system: https://tap. revenue.wi.gov/ScheduleH. You can also visit our website at revenue.wi.gov and click on the Individuals tab for more information. This system is available to all Schedule H claimants, except claimants:

• With more than four rent certificates

• With more than one property tax bill with 5 adjoining parcels

• Who were divorced in tax year 2022

• Who live in a nursing home

• Who are completing Schedules 2, 3, or 4 on Schedule H

6 General Instructions

If any of these exceptions apply to you, you must file your homestead credit claim on paper. In addition, you may only use MTA to file your 2022 homestead credit claim if you report any of the following income on Sched­ ule H or H-EZ: • Wisconsin income from your 2022 income tax return (line 7 of Schedule H or line 4 of Schedule H-EZ) • Wages, interest, and dividends (line 8a of Schedule H or line 5a of Schedule H-EZ) • Other taxable income (line 8b of Schedule H or line 5b of Schedule H-EZ) • Medical and long-term care insurance subtraction (line 8c of Schedule H or line 5c of Schedule H-EZ) • Unemployment compensation (line 9a of Schedule H or line 6a of Schedule H-EZ) • Social security or federal and state SSI, SSI-E, SSD, and CTS payments (line 9b of Schedule H or line 6b of Schedule H-EZ) • Pensions and annuities (line 9d of Schedule H or line 6d of Schedule H-EZ) • Child support, maintenance payments, and other support money (line 9i of Schedule H or line 6h of Schedule H-EZ)

If you have income which should be reported on other lines of Schedule H or H-EZ, you must file your home­ stead credit claim on paper. In addition, you may not file both Form 1 and Schedule H or H-EZ together using MTA. They must be filed separately.

2. When For most claimants, the deadline for filing a 2022 Schedule H or H-EZ is April 15, 2027. If you are a tax­ payer with a fiscal year (one ending on a date other than December 31), the deadline is 4 years, from the 15th day of the 4th month after the end of the fiscal year to which the claim relates. Do not file your 2022 Schedule H or H-EZ before January 1, 2023. 3. Where If you are not filing electronically, mail Schedule H or H-EZ with your Wisconsin income tax return to:

Wisconsin Department of Revenue

PO Box 34

Madison WI 53786-0001 D. Additional Help or Questions About Refunds 1. Help For general information about homestead credit visit any Department of Revenue office. For help in preparing Schedule H or H-EZ, schedule an appointment at our Milwaukee location by calling (414) 227- 3887. The location and telephone number of the office nearest you may be found on our website at revenue. wi.gov/Pages/FAQs/ise-address.aspx. You may also email DORHomesteadCredit@wisconsin.gov, access the department’s website at revenue.wi.gov, or phone (608) 266-8641 (Madison). 2. Refunds If you need to contact the Department of Revenue about your refund, please wait at least 12 weeks after filing your Schedule H or H-EZ. Automated assistance is available 24 hours a day, 7 days a week by calling:

(608) 266-8100 in Madison

(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 speak with a person, assistance is available Monday through Friday from 7:45 a.m. to 4:30 p.m. by calling (608) 266-8641 in Madison (long-distance charges, if applicable, will apply). If you call, you will need your social security number and the dollar amount of your refund. You may also get information on your refund using the department’s secure website at revenue.wi.gov. 3. TTY Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay System at 711. E. Refunds of Divorced Claimants If you became divorced after June 20, 1996, and your divorce judgment states that your former spouse must pay a tax liability owed to the Department of Revenue, attach a copy of the divorce judgment to Schedule H or H‑EZ. Also fill in “04” in the Special Conditions box located to the right of where your zip code is entered on Schedule H or H‑EZ. This will prevent your refund from being applied against that tax liability.

7 General Instructions F. Definitions 1. Age If your birthday falls on January 1, you are considered to be a year older as of December 31, 2022. Example: If you were born on January 1, 1958, you are considered to be age 65 as of December 31, 2022. 2. Disabled An individual who is unable to engage in any substantial gainful employment by reason of a medically determinable physical or mental impairment which has lasted or is reasonably expected to last for a continuous period of not less than 12 months. If you are disabled, you are required to verify you meet the definition of disabled by enclosing one of the following:

a. Physician’s Statement – A statement from your physician which states the beginning date of the disability

and that you meet the definition of disabled, as described above.

b. Veteran’s Statement – A statement from the Veteran’s Administration certifying that the claimant is

receiving a disability benefit due to 100 percent disability.

c. Social Security Administration Document – A document or copy of a document from the Social Security

Administration stating the date the disability began. 3. Disqualified Loss The sum of the following amounts:

a. Net loss from sole proprietorships

b. Net capital loss

c. Net loss from sales of business property, excluding loss from involuntary conversions

d. Net loss from rental real estate, royalties, partnerships, tax-option (S) corporations, trusts, estates, and

real estate mortgage investment conduits

e. Net farm loss

This does not include net profits or net gains from the sale or exchange of capital or business assets. Example: You have two partnerships reported on federal Schedule E. Partnership A reports a net profit of $55,000 on line 28(k) of federal Schedule E. Partnership B reports a net loss of ($15,000) on line 28(i) of federal Schedule E. The amount of disqualified loss added back to household income is $15,000. 4. Earned Income Wages, salaries, tips, other employee compensation, and net earnings from self-employment. Caution: “Earned Income” does not include unemployment compensation.

Example 1: You have $15,000 of wages and ($6,000) of net earnings from self-employment. Your total earned income would be $9,000.

Example 2: You have $5,000 of wages and ($8,000) of net earnings from self-employment. Your total earned income would be less than zero. Therefore, unless you were over the age of 61, as of December 31, 2022, or disabled, you would not qualify to claim the homestead credit. Note: The optional method of computing net earnings from self-employment qualifies as earned income for purposes of qualifying for the homestead credit.

5. Farm A farm is property used for agricultural purposes. Your homestead generally is considered part of a farm if the current or most recent use of the property while owned by you was for agricultural purposes. 6. Farmer A farmer is any person engaged in farming. 7. Farming The operation of farm premises owned or rented by the operator. 8. Farm Premises Areas used for operations of: a. Planting and cultivating of the soil. b. Raising and harvesting of agricultural, horticultural, or arboricultural crops. c. Raising, breeding, tending, training, and management of livestock, bees, poultry, fur-bearing animals,

wildlife or aquatic life, or their products.

8 General Instructions d. The processing, drying, packing, packaging, freezing, grading, storing, delivering to storage, to market,

or to a carrier for transportation to market, distributing directly to consumer, or marketing any of the above- named commodities, substantially all of which have been planted or produced. e. The clearing of such premises and the salvaging of timber and management and use of wood thereafter,

but not including logging, lumbering, or wood cutting operations unless conducted as an accessory to other farming operations. f. The managing, conserving, improvement, and maintaining of such farm premises or the tools, equipment,

and improvements thereafter and the exchange of labor, services, or the exchange of use of equipment with other farmers in pursuing such activities.

For any person deriving their principal income from farming, the operation of farm machinery in performing farming services for other farmers for a consideration, other than exchange of labor, shall be deemed farming if it does not exceed 30 days during 2022. This operation shall be deemed to include any other activities commonly considered to be farming whether conducted on or off such premises by the farm operator. Note: Areas used for operations do not include other areas, greenhouses, or other similar structures unless used principally for the production of food and farm plants. 9. Homestead Your homestead is the Wisconsin home you occupy, whether you own it or rent it, and up to one acre of land adjoining it (or up to 120 acres of land if the homestead is part of a farm). For example, it may be a house, an apartment, a rented room, a mobile or manufactured home, a farm, or a nursing home room.

Unless your homestead is part of a farm, it does not include any part that is used for business or rental purposes where a deduction is allowed or allowable for federal tax purposes, or a separate unit occupied by others rent free. 10. Household A household is a claimant and the claimant’s spouse living in the claimant’s homestead. If you are single, you are a household, whether you live alone or with others. If you are married, you and your spouse are a household if you live together. If you are married but you and your spouse maintained separate homes on December 31, 2022, you are each considered a separate household. 11. Household Income Household income is all your income reportable for Wisconsin income tax purposes and all the items identified on lines 9a through 11j of Schedule H (lines 6a through 6i of Schedule H-EZ), less a deduction of $500 for each qualifying dependent.

If you were married and lived with your spouse during all of 2022, you must combine both incomes to determine household income. If during 2022 you were separated from your spouse for all or part of the year (including one spouse living in a nursing home), you became married or divorced, or your spouse died, see the “Special Instructions” on pages 22 through 24 for information on how to determine household income. 12. Wisconsin Works (W2) Payment A Wisconsin Works or “W2” payment is a payment received under the Wisconsin Works assistance program for participating in a community service job or a transitional placement, or as a caretaker of a newborn child.

Amounts received under the Wisconsin Works program for trial jobs are taxable wages and are not included in the definition of Wisconsin Works (W2) payment for homestead credit purposes. Amounts received for job access loans, health care coverage, child care subsidies, and transportation assistance are also not included in the definition, and are not includable in household income. G. Situations and Solutions Publication 127, Wisconsin Homestead Credit Situations and Solutions, provides additional information about various situations covered in these instructions, as well as some situations that are not covered. Publication 127 is available at any Department of Revenue office or through the department’s website at revenue.wi.gov. H. Filing Incorrect Claims If you file an incorrect claim for homestead credit due to negligence or fraud, you may be subject to penalties. Civil penalties can be as much as 100% of the difference between the credit claimed and the amount that should have been claimed. Criminal penalties include a fine up to $10,000 and imprisonment.

9 General Instructions Restrictions and penalties may apply to incorrect claims for refundable credits, including but not limited to, earned income credit, homestead credit, or the veterans and surviving spouses property tax credit. If you file a credit claim that is reckless or with intentional disregard of the income tax law, one or both of the following may apply: (1) You may not be allowed to claim that credit and any other refundable credit for the next two tax years (2) You may be subject to a penalty equal to 25% of the difference between the credit claimed on your return and the credit as properly calculated If you file a credit claim that is false or excessive and filed with fraudulent intent, one or both of the following may apply: (1) You may not be allowed to claim that credit and any other refundable credit for the next ten years (2) You may be subject to a penalty equal to 100% of the difference between the credit claimed on your return and the credit as properly calculated I. Amending Schedule H or H‑EZ If you find that you made an error on your original Schedule H or H-EZ, fill in another Schedule H or H-EZ. Place a checkmark where indicated at the top of your corrected Schedule H or H-EZ to designate it as an amended return. Fill in lines 1a through 19 (lines 1a through 14 of Schedule H-EZ) using the corrected amounts of household income, property taxes, and rent. Include with your amended Schedule H or H-EZ a copy of the property tax bill(s) and/or the original rent certifi­ cate(s) for any additional property taxes and/or rent that is claimed. If filing a paper return, send these documents with your return or with Form W-RA, if filing electronically. Note: You may be able to electronically file an amended homestead credit claim through the department’s Wis­ consin e-file application at revenue.wi.gov or through your software package. If you filed only Schedule H or H-EZ Sign and date your amended Schedule H or H-EZ in the space provided, if filing a paper return. If you and your spouse are residing together, your spouse must also sign. Include with your amended Schedule H or H-EZ, Schedule AR, Explanation of Amended Return, to explain the changes made to your return. If your amended Schedule H or H-EZ has increased the amount of your homestead credit, you will receive a refund for the additional amount. If your amended Schedule H or H-EZ has decreased the amount of your home­ stead credit, you will owe the difference between the amount shown on the amended Schedule H or H-EZ and the amount of homestead credit previously refunded to you. If you owe an additional amount, include your check or money order, made payable to the Wisconsin Department of Revenue. If you are not filing electronically, mail your amended Schedule H or H-EZ to: Wisconsin Department of Revenue PO Box 34 Madison WI 53786-0001. If you also filed Form 1 or 1NPR Your amended Schedule H or H-EZ must be attached to an amended Form 1 or 1NPR, if filing a paper return. See the instructions for Form 1 or 1NPR for information as to how to complete the filing of your amended Form 1 or 1NPR.

10 Line Instructions Schedule H-EZ See Schedule H‑EZ instructions. Schedule H

Schedule H has preprinted zeros in the “cents” area of the entry lines. Amounts filled in on those lines should be rounded to the nearest dollar. For more tips, see page 2. Name and Address Area Print or type all information requested in the spaces provided on Schedule H. Include your social security number (and your spouse’s, if applicable) and your tax district. Do not use a return address label. Do not include a lot number or suite number as an apartment number. These should be included as part of the street address.

Special Conditions Certain persons have to enter information in the Special Conditions section. See “Refunds of Divorced Claim­ ants” on page 6. n Lines 1 Through 6 (Lines 1 Through 3 of Schedule H‑EZ) – Questions Fill in the information requested on these lines. Failure to answer these questions may delay your refund. Questions 1a and 1b Fill in your age as of December 31, 2022, on line 1a. If married, fill in spouse’s age as of December 31, 2022, on line 1b. If either you or your spouse, if married, are age 62 or older as of December 31, 2022, you do not need to answer questions 1c or 1d. Question 1c If the answers to questions 1a and 1b are both under age 62, answer question 1c. If you answer 1c “yes”, you do not need to answer question 1d. Note: Only one spouse must meet the definition of disabled to qualify for the homestead credit. The spouse that meets this definition must be the claimant. Question 1d If the answer to question 1c is “no”, answer question 1d. If you and your spouse are under age 62 as of December 31, 2022, you and your spouse are not disabled, and you and your spouse do not have earned income, you do not qualify for the homestead credit. Note: Only one spouse must have earned income to qualify for the homestead credit. The spouse that meets this definition must be the claimant. Question 2 You are not a full-year legal Wisconsin resident if you moved here from another state after January 1, 2022, or if you moved here from another state for educational purposes only and have not abandoned your other state’s residence. If you are not a U.S. citizen, you are not a legal Wisconsin resident unless (1) you are a lawful permanent resident of the United States (have been issued a green card or permanent residence card), a refugee, or have been granted asylum, and (2) you intend to remain permanently and indefinitely in Wisconsin. Question 4b It is not necessary to answer question 4b unless 4a is answered “Yes.” Question 5 If you became married or divorced during 2022, check “Yes.” Fill in the date and place a checkmark in front of the word “married” or “divorced.” See the “Special Instructions” on pages 23 and 24. Question 6a It is not necessary to answer question 6a if you were not married during any part of 2022. If one spouse was in a nursing home during 2022, you are considered to be maintaining separate homes, so answer “Yes” to question 6a. Question 6b If this applies to you, refer to the “Special Instructions” on pages 22 and 23 for additional information. n Lines 7 Through 12 – Household Income These instructions apply if during all of 2022 you were single or married and living with your spouse. If during 2022 you were separated, you became married or divorced, or your spouse died, read the applicable “Special Instructions” on pages 22 through 24 before you complete lines 7 through 12.

11 Line Instructions

The federal economic impact payments (stimulus payments) are not taxable for federal or Wisconsin income tax purposes and are not included in household income. Line 7 (Line 4 of Schedule H‑EZ) – Income from Tax Return Fill in line 7 (line 4 of Schedule H-EZ) only if you or you and your spouse are filing or have already filed a 2022 Wisconsin income tax return. If you were married and lived with your spouse all year but file separate income tax returns, fill in the income from both of your tax returns. If you are filing your tax return with Schedule H or H-EZ, first complete the income portion of your tax return. Fill in the income from line 7 of Form 1 or line 30 of Form 1NPR, on line 7 (line 4 of Schedule H-EZ). Exception: If you are filing Form 1NPR and line 29, Wisconsin column, is more than line 16, Wisconsin column, subtract line 29 from line 16. Fill in the result on line 7 as a negative number. If you or you and your spouse have already filed your 2022 Wisconsin income tax return, see page 5, Part C.1, paragraph 3. If you fill in line 7 (line 4 of Schedule H-EZ), do NOT fill in line 8a, 8b, or 8c (line 5a, 5b, or 5c of Schedule H-EZ). Note: If scholarship or fellowship income was included in household income in a prior year, any portion of that income included on line 7 of your 2022 Schedule H may be subtracted on line 9h. Enter the amount of the sub­ traction as a negative number. Line 8 (Line 5 of Schedule H‑EZ) – Income – No Tax Return Fill in lines 8a, 8b, and 8c (lines 5a, 5b, and 5c of Schedule H-EZ) only if you or you and your spouse are not filing a 2022 Wisconsin income tax return. If you were married and lived with your spouse all year, fill in all of the income of both spouses. If you lived with your spouse for only part of the year, see the “Special Instructions” on pages 22 and 23. Line 8a (line 5a of Schedule H‑EZ) Fill in the amount of wages, interest (including funeral trust interest), and dividends that are taxable to Wisconsin in the spaces provided. Fill in the total of these amounts on line 8a (line 5a of Schedule H-EZ). Line 8b (line 5b of Schedule H‑EZ) Fill in all other items of Wisconsin taxable income on line 8b (line 5b of Schedule H-EZ), such as: unemployment compensation, pensions and annuities, gambling winnings, capital gains, alimony, and business income. If filing Schedule H, attach a schedule explaining the sources of income and the amount from each source. Qualified Wisconsin retirement income subtraction If you (and/or your spouse if married filing a joint return) were 65 years of age or older on December 31, 2022, and your federal adjusted gross income is less than $15,000 ($30,000 if married filing a joint return or, if married filing a separate return, the sum of both spouses’ federal adjusted gross income must be less than $30,000), you may deduct up to $5,000 of your qualified retirement income for Wisconsin purposes. If both spouses were 65 years of age or older, each spouse may deduct up to $5,000 of qualified retirement income. Do not include this amount on line 8b (line 5b of Schedule H-EZ). Instead, this amount should be included on line 9d (line 6d of Schedule H-EZ). Line 8c (line 5c of Schedule H-EZ) If you have income reportable on line 8 (line 5 of Schedule H-EZ) and paid for medical care insurance (including Medicare insurance deducted from your social security benefits and Medicare Supplemental insurance) or long-term care insurance in 2022, you may be able to claim a deduction for all or a portion of these costs: 1) Complete the worksheet below. If you purchased your medical care insurance through an Exchange (Market­ place), the amount you paid is the amount paid after your premium was reduced for any advance payment of the premium assistance credit. Lines 7 through 12 Instructions - continued

12 Line Instructions 2) The amount from line 3 of the worksheet above may be claimed against taxable income reported on line 8 of Schedule H (line 5 of Schedule H-EZ). CAUTION The amount of your deduction may not exceed your taxable income, as reported on line 8 of Schedule H (line 5 of Schedule H-EZ), to cause your income to become negative. Example 1: You received $500 of taxable interest, $10,000 of gross social security benefits, and a $2,000 pension distribution in 2022. Medicare Part B premiums of $1,735 were deducted from the social security benefits received. As you were at least age 65 at the end of 2022, you are allowed a subtraction from Wisconsin income for the pension distribution (see the 2022 Schedule SB instructions for additional information concerning the retirement income subtraction). You elect to take a pension distribution subtraction of $765 in order to claim the full amount of the medical care insurance subtraction.

Enter “500” on line 8a (line 5a of Schedule H-EZ), “1235” on line 8b (line 5b of Schedule H-EZ), “-1735” on line 8c (line 5c of Schedule H-EZ), “10000” on line 9b (line 6b of Schedule H-EZ) and “765” on line 9d (line 6d of Schedule H-EZ). Example 2: You had $2,000 of self-employment income, $141 of self-employment tax deduction, $100 of inter­est income, and $6,000 of railroad retirement benefits. You paid $3,000 in medical insurance premiums for the year. Enter “100” on line 8a (line 5a of Schedule H-EZ). Enter “1859” ($2,000 less $141 of self-employment tax deduction) on line 8b (line 5b of Schedule H-EZ). Enter “-1959” on line 8c (line 5c of Schedule H-EZ). Since your medical care insurance subtraction is limited to your taxable income, you may not claim the full amount of medical care insurance premiums paid for the year. Enter “6000” on line 9c of Schedule H (line 6c of Schedule H-EZ). n Lines 9a Through 11j Fill in all nontaxable household income received in 2022 from any of the sources indicated. If you are married, combine the incomes of both spouses and fill in the totals for each category. Do not include amounts already included on line 7, 8a, 8b, or 8c (line 4, 5a, 5b, or 5c of Schedule H-EZ). Repaid amounts Nontaxable income that was included in household income in a prior year and was required to be repaid in 2022 may be subtracted from household income on your 2022 Schedule H. Subtract the amount repaid on the income line of Schedule H to which the repayment relates. Attach an explanation indicating the amount of the repayment and the year it was included on a homestead credit claim. If the subtraction results in a negative amount, fill in that amount as a negative number. For example, fill in neg­ ative 500 as -500. Example: Your 2021 Schedule H reported $8,000 of social security benefits received in 2021. In 2022 you received social security benefits of $9,000 but were required to pay back $3,000 of the benefits you received in 2021. Fill in “6000” on line 9b of the 2022 Schedule H. This is the social security received in 2022 ($9,000) less the amount repaid ($3,000). Line 9a (6a of Schedule H‑EZ) Unemployment compensation Fill in the total amount of unemployment compensation received in 2022 that is not already included on line 7 or 8b (line 4 or 5b of Schedule H-EZ). Both taxable and nontaxable unemployment compensation must be included in household income. Line 8c Instructions - continued Insurance Deduction Worksheet 1. Amount you paid in 2022 for medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Amount you paid for long-term care insurance in 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

13 Line Instructions Line 9b (6b of Schedule H‑EZ) Social security, SSI, SSI‑E, SSD, and CTS Fill in the total amount (not the monthly amount) of social security benefits received in 2022. Include the premium amounts deducted for Medicare Parts A through D (generally, $170.10 per month, per person for Medicare Part B, unless Social Security advises of a different amount), and any social security death benefit ($255) received. Also fill in federal and state SSI (supplemental security income), SSI-E (supplemental security income – exceptional expense), SSD (social security disability), and CTS (caretaker supplement) payments ($250 per month for the first child and $150 per month per additional child). Do NOT include Title XX benefits (payments for services). Also do not include your children’s social security or SSI benefits, whether paid to them directly or to you on their behalf. If you or your spouse are age 65 or over and received no social security, SSI, or railroad retirement benefits in 2022, attach a note stating that you did not receive income from any of these sources. Line 9c (6c of Schedule H‑EZ) Railroad retirement Fill in the total amount of railroad retirement benefits received in 2022. Include the premium amounts deducted for Medicare Parts A through D (generally, $170.10 per month, per person for Medicare Part B, unless the Railroad Retirement Board advises of a different amount.) If you or your spouse are age 65 or over and received no social security, SSI, or railroad retirement benefits in 2022, attach a note stating that you did not receive income from any of these sources. Line 9d (6d of Schedule H‑EZ) Pensions and annuities, including IRA, SEP, SIMPLE, and qualified plan distributions Fill in the GROSS amount of ALL pensions and annuities received in 2022 and not included elsewhere. Include veterans’ pensions, disability payments, any amounts you contributed to a pension fund, and nontaxable IRA, SEP, SIMPLE, and qualified plan distributions. Both taxable and nontaxable amounts must be included in household income. Exceptions: Do not include nontaxable rollovers (amounts transferred from one retirement plan to another) or tax-free Section 1035 insurance contract exchanges. If all or a part of a pension or annuity distribution in 2022 includes a rollover amount or a tax-free exchange, write “Rollover” or “Tax-Free Exchange” near line 9d (line 6d of Schedule H-EZ). Attach a copy of federal Form 1099‑R. Example: In 2022, you received pension income of $3,500, $2,700 of which is taxable income and is included on line 7 (line 4 of Schedule H-EZ). No portion of the $3,500 was a rollover. Enter “800” ($3,500 - $2,700) on line 9d (line 6d of Schedule H-EZ). Note: Taxable rollovers or conversions from one retirement plan to another, such as from a traditional IRA to a Roth IRA, should have been included as income on your Wisconsin return and may not be subtracted in determining household income. Line 9e (6e of Schedule H‑EZ) Contributions to deferred compensation plans Fill in contributions to deferred compensation plans that were excluded from income on the income tax return (do not include nondeductible contributions). Excluded deferred compensation is generally reported in box 12 of the wage and tax statement, Form W-2, preceded by the prefix D, E, F, G, H, S, or Y. Line 9f (6f of Schedule H‑EZ) Contributions to IRA, self-employed SEP, SIMPLE, and qualified plans Fill in contributions to these plans that were deducted from income on the income tax return (do not include rollover contributions or nondeductible contributions). These deductions are reported in the “Adjustments to Income” section of federal Schedule 1 (Form 1040). Line 9g (6g of Schedule H‑EZ) Interest on United States securities and state and municipal bonds Fill in any nontaxable interest received on securities of the federal government or its instrumentalities, such as U.S. Savings Bonds or Treasury Notes, and on nontaxable state and municipal bonds, such as Wisconsin Housing Finance Authority bonds.

14 Line Instructions Line 9h Scholarships, fellowships, grants, and military compensation Fill in the total amount received in 2022 for NONTAXABLE scholarship and fellowship income (for example, scholarships or fellowships used for books or tuition), educational grants, or military compensation (for example: basic quarters and subsistence allowances, Veterans Educational Assistance Program payments, G.I. Bill benefits, pay from duty in a combat zone, pay received by certain members of a reserve component of the armed forces, or active duty pay received by a member of the U.S. Armed Forces). Nontaxable pay from duty in a combat zone is generally reported in box 12 of the wage and tax statement, Form W-2, preceded by the prefix Q. Do not include student loans or amounts included elsewhere. Line 9i (6h of Schedule H‑EZ) Child support, maintenance payments, and other support Fill in the total amount of any court ordered support payments received in 2022, including child support and family maintenance. Do not include foster care, voluntary support, or amounts included elsewhere. Note: For divorce or separation agreements executed after December 31, 2018, or for divorce or separation agree­ ments ex­ecuted on or before December 31, 2018, and modified after that date, alimony and separate maintenance payments are no longer included in federal adjusted gross income. Even though these payments are no longer taxable, they must be included in household income on line 9i (line 6h of Schedule H-EZ). Line 9j (6i of Schedule H‑EZ) Wisconsin Works (W2), county relief, kinship care, and other cash public assistance Fill in the total amount of any Wisconsin Works (W2), county relief, kinship care, and other cash public assistance payments (such as adoption assistance and federal or state disaster grants) received in 2022. Do not include the following: a prior year’s homestead credit; nontaxable foster care; gifts; food stamps; nontaxable community options program (COP) payments; or fuel or energy assistance paid to a fuel supplier or utility, or provided under the federal Low-Income Home Energy Assistance Act. Note to Schedule H filers: If you received Wisconsin Works (W2) or county relief payments, place a checkmark in the designated area above line 13; you may need to fill in Schedule 3 on page 4 of Schedule H. See paragraph 5 under “Exceptions: Homeowners and/or Renters,” on page 20. Lines 10 and 11a Add lines 7 through 9j. Fill in the total on line 10, at the bottom of page 1 of Schedule H, and on line 11a, at the top of page 2. Line 11b Workers’ compensation, income continuation, and loss of time insurance (for example, sick pay) Fill in the total amount received in 2022 from these sources. Nontaxable sick pay is generally reported in box 12 of the wage and tax statement, Form W-2, preceded by the prefix J. Line 11c Gain from sale of home Fill in the gain from the sale or exchange of a principal residence excluded for federal tax purposes. Attach Schedule GL, Gain or Loss on the Sale of Your Home, showing the computation of the gain (selling price minus adjusted basis minus expense of sale). CAUTION: Do not include nonrecognized gain from an involuntary conversion (for example, destruction or con­ demnation) of a principal residence. Line 11d Other capital gains not taxable Include the capital gain exclusion on assets held more than one year, gain deferred or excluded on the sale of capital assets, plus any other nontaxable capital gains that are not reported elsewhere. Example: You reported net long-term capital gains of $3,000 on federal Schedule D. In computing Wisconsin taxable income, you subtracted $900 ($3,000 x 30%) of this gain. Enter “900” on line 11d. Line 11e Net operating loss carryforward or carryback and capital loss carryforward Fill in any net operating loss carryforward or capital loss carryforward (one incurred in a prior year and not used in that year to offset taxable income) or net operating loss carryback deducted in computing 2022 Wisconsin taxable income.

15 Line Instructions Example: You have a $2,000 capital loss carryforward from 2021 to 2022, and a $1,900 capital gain for 2022. On Schedule WD, you compute a $100 net capital loss deduction ($2,000 carryforward less $1,900 gain). Enter “2000” on line 11e (the $1,900 loss offset against capital gain, plus the $100 loss applied against other income). Line 11f Income of nonresident spouse or part-year resident spouse and nontaxable income from sources out­ side Wisconsin Fill in the income of your nonresident or part-year resident spouse for the time you resided in the same homestead. Also fill in the income received from sources outside Wisconsin that was excluded from Wisconsin taxable income. Example: While a nonresident of Wisconsin, you sold property located outside Wisconsin on the installment basis. In 2022 you are a Wisconsin resident. The gain on the sale of the property sold while you were a nonres­ ident is not taxable to Wisconsin. However, it must be included on line 11f. Resident manager’s rent reduction, clergy housing allowance, and nontaxable Native American income Fill in the amount that a resident manager’s rent is reduced in return for services, the nontaxable housing allowance provided to a member of the clergy, and nontaxable income of a Native American. Line 11g Partners, LLC members, and tax-option (S) corporation shareholders Fill in the distributive share of partnership, limited liability company (LLC), and tax-option (S) corporation depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs. This information will not be on the reporting form (Schedule 3K-1 or 5K-1) that you receive from the partnership, LLC, or tax-option (S) corporation. It must be obtained either by contacting the partnership, LLC, or tax-option (S) corporation, or, if available to you, from the tax return of the partnership, LLC, or tax-option (S) corporation. If any amount included on line 11g is from an activity that produced a net loss, see the instructions for line 11j.

If the partnership, LLC, or tax-option (S) corporation did not claim any of these expenses, write “None” in Part II of federal Schedule E, near the entity’s name. Line 11h Car or truck depreciation (standard mileage rate) If car or truck expenses were claimed using the standard mileage rate, 26¢ per mile is considered depreciation. Multiply the number of miles claimed by 26¢, and include that amount on line 11h. Write the number of miles next to the deduction on Schedule C, E, or F. Example: On a farm schedule you claimed automobile expenses, based on the standard mileage rate for 5,000 business miles. Enter “1300” on line 11h (5,000 miles x 26¢ = $1,300). Fill in “5000” next to the deduction on Schedule F. Exception: The 26¢ per mile income adjustment is not required for miles claimed after the adjusted basis of your car or truck reaches zero. If this applies to you, attach a note explaining the situation. If any amount included on line 11h is from an activity that produced a net loss, see the instructions for line 11j. Line 11i Other depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs Fill in any depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs claimed in computing Wisconsin taxable income, except amounts already filled in on line 11g or 11h. (See note below regarding actual car/truck expenses.) Example: You filed a 2022 Wisconsin income tax return and claimed $1,500 of depreciation on federal Schedule F. Enter “1500” on line 11i. If any amount included on line 11i is from an activity that produced a net loss, see the instructions for line 11j. Note: If car or truck expenses were claimed on federal Schedule C, C-EZ, E, or F using the actual expense method, depreciation would be claimed on the depreciation line and would be included on line 11i. In this case, Line 11e Instructions - continued

16 Line Instructions write “actual” next to the car/truck expense line on Schedule C, E, or F, or near where the total number of busi­ ness miles are reported on Schedule C‑EZ. Line 11j Disqualified Losses Fill in any disqualified losses (see definition F.3 on page 7) reported on your Wisconsin income tax return that were included in your Wisconsin income on line 7 or 8b of Schedule H. To determine the amount of disqualified losses to fill in on line 11j, complete Schedule 4 on page 4 of Schedule H. The amount from line 13 of Schedule 4 should be filled in on line 11j.

When figuring the amount of disqualified losses to be added back to household income, consider each busi­ ness individually. Do not net a business with a gain against a business with a loss to figure the amount of loss to add back to household income. Example 1: You have two sole proprietorships reported as separate businesses on federal Schedule C. Business A reports a net profit of $20,000 on line 31 of federal Schedule C. Business B reports a net loss of ($30,000) on line 31 of federal Schedule C. The amount of disqualified loss to be reported on line 2 of Schedule 4, on page 4 of Schedule H, is $30,000. Example 2: You reported two rental properties on federal Schedule E. Rental Property A has a net profit of $15,000 on line 21 of federal Schedule E. Rental Property B has a net loss of ($26,000) on line 22 of federal Schedule E. You must report $26,000 as the add-back for disqualified losses on line 4 of Schedule 4, on page 4 of Schedule H.

If your loss is limited due to the passive activity loss limitation, only add back the amount of loss reported for each rental property on line 22 of federal Schedule E. If you reported any depreciation, Section 179 expense, depletion, amortization, or intangible drilling costs on line 11g, 11h, or 11i that was included in the amount of net losses reported on lines 2 through 10 of Schedule 4, these amounts are not included in the total disqualified losses to be added back. Report these amounts on line 12 of Schedule 4. Example 3: You reported $15,000 on line 11i that included depreciation of $10,000 from a sole proprietorship that generated a loss of ($40,000), and depreciation of $5,000 from a rental real estate activity that produced a profit of $20,000. Report $40,000 on line 2 of Schedule 4 and $10,000 of depreciation on line 12 of Schedule 4.

If your primary income was from farming, and the farming generated less than $250,000 in gross receipts in 2022, you do not have to complete Schedule 4 on page 4 of Schedule H. Your net losses do not have to be added back. See definitions F.6, F.7, and F.8 on page 7. Your primary income is from farming if your gross income from farming for the year is greater than 50 percent of your total gross income from all sources for the year. Gross income from farming is the amount of your gross receipts from farming without reduction for cost of goods sold, expenses, or any other amounts. Example 4: Your farming activity produced gross receipts of $50,000 and a net loss of ($10,000) and you had wages of $8,000. Your primary income is from farming and, therefore, you qualify for the exclusion. You do not have to add back your disqualified loss on line 11j. Example 5: Your sole proprietorship produced a profit of $25,000. Your farming activity produced gross receipts of $10,000 and a net loss of ($20,000). Your primary income is from your sole proprietorship and, therefore, you do not qualify for the exclusion. You must add back your disqualified loss on line 11j. n Lines 12a Through 12c – Total Household Income Line 12a (7a of Schedule H-EZ) Fill in the total of lines 11a through 11j (lines 6a through 6i of Schedule H-EZ). Line 11i Instructions - continued

17 Line Instructions

If the amount on line 12a (line 7a of Schedule H-EZ) is less than your rent or property taxes, attach a note explaining how you paid your rent or property taxes and your other living expenses (food, utilities, clothing, etc.). If you received loans (including student loans) or gifts, indicate the approximate amount received, but do not include these in household income. Line 12b (7b of Schedule H‑EZ) You may claim a “dependent deduction” by filling in the number of “qualifying dependents” and multiplying that number by $500. A qualifying dependent is a person who: a) is or may be claimed as a dependent on your federal income tax return; and b) occupied your (the claimant’s) homestead for more than six months during 2022. A dependent is considered to have occupied your homestead during temporary absences for reasons such as school, illness, or vacations. The six-month occupancy requirement is considered to have been met if: a) the dependent was born or died during 2022 and occupied your homestead during the entire time he or she lived in 2022; or b) during 2022 the dependent was adopted by you, was placed with you for adoption, or became your stepchild, and he or she oc­ cupied your homestead from that date to the end of 2022. Caution: The term “dependent” does NOT include you or your spouse. Do not count yourself or your spouse in the number you fill in on line 12b (line 7b of Schedule H-EZ). Line 12c (7c of Schedule H-EZ) Subtract the amount on line 12b (line 7b of Schedule H-EZ) from the amount on line 12a (line 7a of Schedule H-EZ). Fill in the result on line 12c (line 7c of Schedule H-EZ). This is your total household income. If you or your spouse are age 65 or over and received no social security, SSI, or railroad retirement benefits in 2022, attach a note stating that you did not receive income from any of these sources. n Lines 13 Through 15 – Taxes and/or Rent If any of the four statements above line 13 apply to you, place a checkmark in the designated area(s) and, if applicable, refer to the schedule(s) on pages 3 and 4 of Schedule H. Line 13 (8 of Schedule H‑EZ) – Homeowners If you or you and your spouse lived in your homestead during all of 2022 and were the sole owner(s), fill in on line 13 (line 8 of Schedule H-EZ) the net property taxes from your 2022 property tax bill(s) (payable in 2023 – the taxes do not have to be paid to claim the credit). “Net property taxes” means the net taxes after state aids, school tax credits, the first dollar credit, and the lottery and gaming credit (if applicable). Net property taxes do NOT include special assessments or charges, delinquent interest, or woodland, forest croplands, or managed forest land taxes. Attach (paper clip) to your Schedule H or H-EZ a legible copy of the 2022 property tax bill(s) (payable in 2023) for your homestead, or a computer printout obtained either directly from the county or municipal treasurer or from their website. If you file electronically, mail the property tax bill or computer printout with Form W-RA, not the electronically generated form. Also, a mortgage statement, canceled check, installment tax stub, or money order receipt cannot be accepted. The property tax bill copy or computer printout must show the year, name of the owner(s), assessed value of land and improvements, legal description or property address, and taxes before and after state aids and credits. It must have lines for special assessments and the lottery and gaming credit. In certain cases you must reduce your net property taxes or attach additional information. Schedule H and H-EZ filers should see the exceptions on pages 18 through 20. Line 12a Instructions - continued

18 Line Instructions Exceptions: Homeowners (also see “Exceptions: Homeowners and/or Renters,” on pages 18 through 20) 1. If there are names on the property tax bill other than yours (or your spouse’s if you were married and lived together during all of 2022), attach (paper clip) a copy of a document showing your ownership percentage or life estate. The document could be a deed, land contract, divorce judgment, final judgment in an estate, or trust instrument. Also see paragraph 2 below. 2. If you owned your homestead with others in 2022, use only that portion of the net property taxes that reflects your percentage of ownership, unless one of the following situations applies. a) If the other owner was your spouse who lived with you during all of 2022, you may use all of the net property taxes. b) If the other owner did not live in the homestead and you paid or will pay all the property taxes, use the portion of taxes reflecting your ownership percentage on line 13 (line 8 of Schedule H-EZ), and use the other owner’s share of taxes on line 14c (line 9c of Schedule H-EZ) as rent. c) If you inherited a partial ownership interest and are required by the terms of the decedent’s will to pay all the property taxes, you may use all the property taxes from the date of death. Submit a copy of the will to verify the requirement. 3. If you owned and lived in a mobile or manufactured home in 2022, fill in on line 13 (line 8 of Schedule H-EZ) the net property taxes from your 2022 personal property tax bill (payable in 2023). Write “mobile home” or “manufactured home” on the property tax bill. If you owned the land on which your mobile or manufactured home was located, fill in the 2022 net property taxes for the land. Also fill in on line 13 (line 8 of Schedule H-EZ) any 2022 municipal permit fees you paid to the municipality (or to the owner of the land if you rented the land). 4. If you submit two or more property tax bills for one homestead, attach a drawing showing the description, size, and location of each parcel. 5. If the property tax bill for your homestead does not show any lottery and gaming credit, do one of the following:

a) If you received or will receive a lottery and gaming credit separately, subtract the credit from the amount shown on your property tax bill. Include only the net amount on line 13 (line 8 of Schedule H-EZ). Attach a note indicating the amount of the lottery and gaming credit.

b) If you did not and will not receive a lottery and gaming credit on your homestead for 2022, attach a note explaining this. Line 14 (9 of Schedule H-EZ) – Renters If heat was included in your rent, fill in the amount from line 8a of your rent certificate(s) on line 14a of Schedule H (line 9a of Schedule H-EZ). Fill in 20% (.20) of that amount on line 14b (line 9b of Schedule H‑EZ). If heat was not included in your rent, fill in the amount from line 8a of your rent certificate(s) on line 14c of Sched­ ule H (line 9c of Schedule H-EZ). Fill in 25% (.25) of that amount on line 14d (line 9d of Schedule H‑EZ). DO NOT CHANGE any of the information on the rent certificate your landlord has prepared for you. The depart­ ment will not accept altered rent certificates. If any information has been or needs to be changed, your landlord must prepare a new rent certificate. Attach (paper clip) to your Schedule H or H-EZ the rent certificate(s) completed and signed by your landlord(s). A separate rent certificate must be attached for each homestead for which you are claiming a 2022 homestead credit. Only rent paid for 2022 may be used in determining your homestead credit. If you file electronically, mail the signed rent certificate(s) with Form W-RA, not the electronically generated form. Line 13 Instructions - continued

19 Line Instructions In certain cases you must reduce your rent or attach additional information. Schedule H and H-EZ filers should see the exceptions below and on page 18. Caution: Rental assistance program payments are not included as rent paid by the tenant and should not be included when figuring rent paid on line 14.

Exceptions: Renters (also see “Exceptions: Homeowners and/or Renters” below). 1. If the number of occupants on line 5a of the rent certificate is more than one (your spouse and minor children should not be included), and each occupant did not pay an equal share of the living expenses, fill in the Shared Living Expenses Schedule on page 2 of the rent certificate to compute your allowable rent paid for occupancy only. All lines on the schedule must be filled in. If all lines on the schedule are not filled in, we will divide the rent by the number of occupants. Note: If you paid an equal share of the living expenses check line 5b of the rent certificate and do not fill in the Shared Living Expenses Schedule. 2. If your landlord will not sign your rent certificate, complete the “Landlord or Authorized Representative” section of the rent certificate. If food or services were provided by your landlord, indicate what items were provided and fill in your estimated value of these items on line 7. If these items were not provided, fill in 0 on line 7. Place a checkmark in the designated area of the rent certificate. Attach it, along with a copy of each canceled check or bank money order you have to verify your rent. Any portion of your rent paid that is not verified will not be allowed. 3. Only rent paid for a homestead subject to property taxes may be claimed. However, rent may be claimed for property that is owned and operated by a municipal housing authority created under sec. 66.1201, Wis. Stats., that makes payments in lieu of property taxes to the municipality. 4. If in 2022 you rented a mobile or manufactured home or the land on which it was located, attach a completed rent certificate. On line 14a or 14c of Schedule H (line 9a or 9c of Schedule H-EZ), fill in the rent from line 3c and/or 8a of the rent certificate. As a renter of a mobile or manufactured home, any mobile or manufactured home taxes or municipal permit fees you paid may only be claimed as rent. Exceptions: Homeowners and/or Renters 1. If during 2022 you were separated from your spouse, you became married or divorced, or your spouse died, read the appropriate section(s) of the “Special Instructions” on pages 22 through 24 before you complete line 13 or 14. 2. If you moved during 2022, review instructions a) through g) below and follow each that apply. a) Attach a schedule listing the address of each dwelling and the dates you lived there in 2022.

b) Claim the prorated property taxes or rent only for the time you occupied each dwelling in 2022. If you are claiming less than 12 months of property taxes and/or rent, attach a note explaining where you lived for the balance of 2022.

c) Do not claim more than 12 months of property taxes and/or rent. If you paid property taxes and/or rent for two dwellings for the same time period, claim only the amount for where you actually lived.

d) If you owned your homestead, claim only the portion of property taxes prorated for the time you both owned and occupied it.

e) If you sold your homestead in 2022, attach a copy of the closing statement to verify your ownership of the sold homestead, the prorated property taxes, and the date of sale (also see the income instructions for line 11c, on page 14).

f) If you paid rent for more than one homestead for 2022, attach a separate rent certificate for each homestead.

g) If you moved from a homestead you owned to tax-exempt housing, see paragraph 8 below. Line 14 Instructions - continued

20 Line Instructions 3. If your home or property was not used solely for personal purposes while you lived there and was not part of a farm (see definition F.5 on page 7), you must allocate property taxes or rent between personal use and: a) business or rental use for which a deduction is allowed or allowable for federal tax purposes; or b) use of a separate unit by others rent free. Place a checkmark in the designated area above line 13, and complete Schedule 2 on page 3 of Schedule H. Claim only the personal portion of property taxes or rent.

Examples of part business use include:

1) Having a store or office on the same property as your home

2) Using one room of your home exclusively for storing products you sell

3) Providing child care for others in your home Example: During 2022 you owned a triplex and lived in one of the three equal-sized units; net property taxes were $3,000. Claim $1,000 of property taxes (one-third of $3,000) on line 13, whether the other units were rented out, available for rent, or used by others rent free.

Example: In 2022 you used one room of your five-room house exclusively for business; net property taxes were $1,500. Since one-fifth of the total property taxes are for business use, claim $1,200 of property taxes (four- fifths of $1,500) on line 13. 4. If your home was on more than one acre of land and was not part of a farm, you may claim only the property taxes or rent on your home and one acre of land. Place a checkmark in the designated area above line 13. Homeowners: Complete Schedule 1 on page 3 of Schedule H. Renters: Attach a statement from your land­ lord, indicating the amount of rent for your home and one acre of land. 5. If for any month of 2022 you received either: a) a Wisconsin Works (W2) payment of any amount; or b) county relief of $400 or more, place a checkmark in the designated area above line 13. Fill in Schedule 3 on page 4 of Schedule H to compute your reduced property taxes or rent. 6. If your home was part of a farm, you may claim property taxes or rent on up to 120 acres of land adjoining your home, and all improvements on those 120 acres. Place a checkmark in the designated area above line 13. Do not claim property taxes or rent for more than 120 acres of land or for land that does not adjoin. 7. If your home or property was not part of a farm but was on more than one acre of land, and it was not used solely for personal purposes (see paragraph 3 above), place checkmarks in the designated areas above line 13 and complete both Schedule 1 and Schedule 2 on page 3 of Schedule H. Fill in the amount from line 9 of Schedule 1 on line 1 of Schedule 2. 8. If you have moved from a homestead that you owned to tax-exempt housing and have tried to sell your former homestead, you may claim the property taxes while you still own it, for up to 12 months after you moved, provided: a) the tax-exempt housing you moved to is not a municipal housing authority making payments in place of taxes or a correctional or detention facility; and b) you do not rent or lease your former homestead to another person.

If your claim is based on this provision, attach a complete explanation, indicating that you have not rented or leased the homestead, the date you moved to the tax-exempt housing, and what attempts were made to sell the homestead. 9. If you file a federal business or rental schedule, list on each schedule the address of each property. n Lines 16 Through 19 – Credit Computation Refer to the 2022 Homestead Credit Computation Tables A and B on pages 25 and 26 to determine your home­ stead credit. If you want the Department of Revenue to compute your credit, do not complete these lines. The department will notify you of the amount of your credit. Sign and Date Your Claim Be sure you (and your spouse if residing together) sign and date your Schedule H at the top of page 3. Also include your daytime phone number. Line 14 Instructions - continued

21 Line Instructions A homestead credit claim may not be signed for or filed on behalf of a deceased person. The claimant must be living at the time the claim is filed. Note: A paper claim is considered filed when mailed or hand-delivered to the department. An electronic claim is considered filed when the department receives the transmission. A claim is not considered filed when it is mailed or delivered by hand or electronically to a tax preparer, electronic filing vendor, or other third party. 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 and your spouse are filing a claim together and both the claimant and the claimant’s spouse 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. How to Assemble Before you assemble your Wisconsin income tax return (if you are filing one) and homestead credit claim, make a complete copy. Keep the copy for your records. If filing a paper return, paper clip the tax return and homestead credit claim together in the following order: • Wisconsin income tax Form 1 or 1NPR* • Schedule H or Schedule H‑EZ. See “How, When, and Where to File” on page 5, Part C.1, paragraph 3, if you already filed your tax return. • Completed 2022 rent certificate(s) and/or copy of 2022 property tax bill(s) (payable in 2023) • Other homestead credit notes, schedules, etc. • Other Wisconsin schedules* (for example, Schedule WD, GL, AR, or I) • Forms 1099‑R and 1098‑T (whether Wisconsin return is necessary or not) • Wage statements • Copy of federal income tax return and schedules* * Omit if no Wisconsin income tax return is filed or if you already filed your tax return. If filing an electronic return, send your Form W-RA with the following attachments: • Completed 2022 rent certificate(s) and/or copy of 2022 property tax bill(s) (payable in 2023) • Other homestead credit notes and schedules, such as Schedules AR and GL • Forms 1099-R and 1098-T (whether Wisconsin return is necessary or not) • Wage statements • If you are disabled, one of the following: – A statement from your physician that you are disabled, as defined on page 7, the date that you became disabled, and whether the disability is permanent or temporary – A statement from the Veteran’s Administration certifying that you are receiving a disability benefit due to 100 percent disability – A document or copy of a document from the Social Security Administration stating the date the disability began Checklist and Tips Page To avoid delays in receiving your refund, see the checklist on the front cover and tips on paper filing your home­ stead claim on page 2.

22 Special Instructions Note: The following instructions do not apply if you were single during all of 2022, or if you were married and resided with your spouse during all of 2022. These instructions apply to you only if during 2022 you were separated from your spouse for all or part of the year, you became married or divorced, or your spouse died. It is not necessary to read all 5 Parts of the Special Instructions; refer only to the Part or Parts that pertain to your situation. In these instructions, “your own income” or “your own marital property income” means income or marital property income generated by your services and property. “Your spouse’s income” or “your spouse’s marital property income” means income or marital property income generated by your spouse’s services and property. For more information about Wisconsin’s marital property law or about other terms used in these instructions, such as “notification,” “marital property” income, “nonmarital property” income, and “individual property,” refer to Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2022, which is available at any Department of Revenue office or from the internet at revenue.wi.gov. Part 1 Married but Separated ALL of 2022 (including one spouse in a nursing home) Income – a) Neither spouse notified the other of income – If you and your spouse were married but you lived apart during the entire year, and neither spouse notified the other of the amount and nature (type) of marital property income, report all of your own household income on Schedule H, and none of your spouse’s income. If your spouse was in a nursing home and you received a “community spouse income allowance” under the Spousal Impoverishment Program, that income is not includable in your household income. Answer “No” to question 6b on Schedule H. b) One or both spouses notified other spouse – If you and your spouse were married but you lived apart during the entire year, and either spouse (or both) notified the other of marital property income, compute household income as explained in Part 2.b. Taxes/Rent – Compute property taxes and/or rent as explained in Part 2. Part 2 Married but Separated PART of 2022 (including one spouse in a nursing home) Income – If you and your spouse were separated for part of 2022, compute household income as follows: a) For the time you were married and living with your spouse in 2022, include all of the income of both you and your spouse. b) For the time you were married but living apart in 2022, compute household income under Wisconsin’s marital property law. Under marital property law, you must report all of your own nonmarital property income and none of your spouse’s nonmarital property income. The amount of marital property income you must report depends on whether you or your spouse notified each other of the amount and nature (type) of marital property income each of you generated during that time, as follows:

1. If you did not notify your spouse, report all of your own marital property income. If you did notify your spouse, report one-half of your own marital property income.

2. If your spouse did not notify you, do not report any of your spouse’s marital property income. If your spouse did notify you, report one-half of your spouse’s marital property income.

Answer question 6b on Schedule H, relating to notification. Exceptions: • The marital property law does not apply during any time your spouse was not domiciled in (was not a resident of) Wisconsin.

23 Special Instructions • A marital property agreement or unilateral statement has no effect in computing your household income. • If your spouse was in a nursing home and you received a “community spouse income allowance” under the Spousal Impoverishment Program, that income is not includable in your household income. Taxes/Rent – You may claim your combined property taxes and/or rent for the time you lived together in 2022, plus only your own property taxes and/or rent for the balance of 2022. CAUTION: Your home is presumed to be marital property. If you contend its classification is something else (such as individual property), you must provide proof of that classification; see item c) under “Attachments” below. If your home is marital property, you paid all of the 2022 property taxes, and you lived in that home while living apart from your spouse, one-half of the property taxes for that portion of the year must be treated as rent. Example: You lived apart from your spouse for the last 3 months of 2022. Your home is marital property and you paid all of the 2022 property taxes ($1,200). Include on line 13 the combined property taxes of you and your spouse for the 9 months you lived together ($900). The property taxes you paid for the 3 months you lived apart ($300) must be treated as though one-half was rent. Include one-half ($150) as property taxes on line 13 and the other one-half ($150) as rent on line 14c. Attachments – Attach all of the following items: a) A statement indicating the dates in 2022 that 1) you were married and living with your spouse, and 2) you were married but living apart from your spouse. b) A schedule listing and identifying income as follows:

1. For the time you were married and living together during 2022, all of the income of both you and your spouse. 2. For the time you were married but living apart during 2022 –

• All of your own income (if you did not notify your spouse of your marital property income).

• Your own nonmarital property income and one-half of your own marital property income (if you notified

your spouse of your marital property income).

• One-half of your spouse’s marital property income (if your spouse notified you of their marital property

income). c) Information to prove the property is not marital property (if you claim all the property taxes), such as: 1. A copy of the deed or other ownership verification. 2. A statement of how it was acquired (purchase, gift, etc.) and the date. 3. A listing of the source of funds used to pay for improvements and mortgage/loan payments since January 1,

1986. Part 3 Marriage Took Place in 2022 Income – Include your own income for all of 2022, plus your spouse’s income from the date of the marriage to December 31, 2022. Taxes/Rent – You may claim your own property taxes and/or rent for the period of 2022 prior to your marriage, plus your combined property taxes and/or rent from the date of your marriage to December 31, 2022. If you resided together and did not pay an equal share of living expenses prior to your marriage, fill in the Shared Living Expenses Schedule on page 2 of the rent certificate.

24 Special Instructions Attachments – Attach all of the following items: a) A schedule showing the computation of your household income. b) A statement indicating the dates you resided together during 2022. Part 4 Divorce Took Place in 2022 Income – Compute household income as follows: a) For the time you were married and living with your spouse in 2022, include all of the income of both you and your spouse. b) For the time you were married but living apart in 2022, compute household income under Wisconsin’s marital property law, as explained in paragraph b) of the “Income” instructions in Part 2 on page 22. c) For the time you were not married in 2022 (after your divorce), report only your own income. Taxes/Rent – You may claim your combined property taxes and/or rent for the time you lived together in 2022, plus only your own property taxes and/or rent for the balance of 2022. See the “CAUTION” in the “Taxes/Rent” instructions in Part 2 on page 23. Attachments – Attach all of the following items: a) All the items listed in the “Attachments” section in Part 2 on page 23. b) A schedule of your own income for the time you were not married in 2022 (after your divorce). c) A complete copy of the divorce judgment, including the final stipulation or marital settlement agreement (if you claim all the property taxes for the time after the divorce). Part 5 Spouse Died in 2022 Income – Include your own income for all of 2022, plus your spouse’s income up to the date of death. Taxes/Rent – You may claim your combined property taxes and/or rent up to the date of death, plus your own property taxes and/or rent for the balance of 2022. Attachments – Attach a statement indicating the date of your spouse’s death. Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations in effect as of June 21, 2022: Chapter 71, Wis. Stats.

25

- 8,060 0

8,060 8,175 5

8,175 8,290 15

8,290 8,405 25

8,405 8,520 35

8,520 8,635 45

8,635 8,750 56

8,750 8,865 66

8,865 8,980 76

8,980 9,095 86

9,095 9,210 96

9,210 9,325 106

9,325 9,440 116

9,440 9,555 126

9,555 9,670 136

9,670 9,785 146

9,785 9,900 157

9,900 10,015 167 10,015 10,130 177 10,130 10,245 187 10,245 10,360 197 10,360 10,475 207 10,475 10,590 217 10,590 10,705 227 10,705 10,820 237 10,820 10,935 248 10,935 11,050 258 11,050 11,165 268 11,165 11,280 278 11,280 11,395 288 11,395 11,510 298 11,510 11,625 308 11,625 11,740 318 11,740 11,855 328 11,855 11,970 338 11,970 12,085 349 12,085 12,200 359 12,200 12,315 369 12,315 12,430 379 12,430 12,545 389 12,545 12,660 399 12,660 12,775 409 12,775 12,890 419 12,890 13,005 429 13,005 13,120 439 13,120 13,235 450 13,235 13,350 460 13,350 13,465 470 13,465 13,580 480 13,580 13,695 490 13,695 13,810 500 13,810 13,925 510 13,925 14,040 520 14,040 14,155 530 14,155 14,270 540 14,270 14,385 551 14,385 14,500 561 14,500 14,615 571 14,615 14,730 581 14,730 14,845 591 14,845 14,960 601 14,960 15,075 611 15,075 15,190 621 15,190 15,305 631 15,305 15,420 641 15,420 15,535 652 15,535 15,650 662 15,650 15,765 672 15,765 15,880 682 15,880 15,995 692 15,995 16,110 702 16,110 16,225 712 16,225 16,340 722 16,340 16,455 732 16,455 16,570 743 16,570 16,685 753 16,685 16,800 763 16,800 16,915 773 16,915 17,030 783 17,030 17,145 793 17,145 17,260 803 17,260 17,375 813 17,375 17,490 823 17,490 17,605 833 17,605 17,720 844 17,720 17,835 854 17,835 17,950 864 17,950 18,065 874 18,065 18,180 884 18,180 18,295 894 18,295 18,410 904 18,410 18,525 914 18,525 18,640 924 18,640 18,755 934 18,755 18,870 945 18,870 18,985 955 18,985 19,100 965 19,100 19,215 975 19,215 19,330 985 19,330 19,445 995 19,445 19,560 1,005 19,560 19,675 1,015 19,675 19,790 1,025 19,790 19,905 1,035 19,905 20,020 1,046 20,020 20,135 1,056 20,135 20,250 1,066 20,250 20,365 1,076 20,365 20,480 1,086 20,480 20,595 1,096 20,595 20,710 1,106 20,710 20,825 1,116 20,825 20,940 1,126 20,940 21,055 1,137 21,055 21,170 1,147 21,170 21,285 1,157 21,285 21,400 1,167 21,400 21,515 1,177 21,515 21,630 1,187 21,630 21,745 1,197 21,745 21,860 1,207 21,860 21,975 1,217 21,975 22,090 1,227 22,090 22,205 1,238 22,205 22,320 1,248 22,320 22,435 1,258 22,435 22,550 1,268 22,550 22,665 1,278 22,665 22,780 1,288 22,780 22,895 1,298 22,895 23,010 1,308 23,010 23,125 1,318 23,125 23,240 1,328 23,240 23,355 1,339 23,355 23,470 1,349 23,470 23,585 1,359 23,585 23,700 1,369 23,700 23,815 1,379 23,815 23,930 1,389 23,930 24,045 1,399 24,045 24,160 1,409 24,160 24,275 1,419 24,275 24,390 1,429 24,390 24,505 1,440 24,505 24,620 1,450 24,620 24,680 1,457 24,680 or more 1,460

14,500

9,900 Enter on line 17 (line 12 of Schedule H‑EZ) At least But less than If line 12c (line 7c of Schedule H‑EZ) is Enter on line 17 (line 12 of Schedule H‑EZ) At least But less than If line 12c (line 7c of Schedule H‑EZ) is Enter on line 17 (line 12 of Schedule H‑EZ) At least But less than If line 12c (line 7c of Schedule H‑EZ) is

19,100

21,400

16,800

12,200

23,700 2022 Homestead Credit Computation Table A

26 If line 18 (line 13 of Schedule H‑EZ) is If line 18 (line 13 of Schedule H‑EZ) is If line 18 (line 13 of Schedule H‑EZ) is

- .01 0

.01 10 10

10 20 12

20 30 20

30 40 28

40 50 36

50 60 44

60 70 52

70 80 60

80 90 68

90 100 76

100 110 84

110 120 92

120 130 100

130 140 108

140 150 116

150 160 124

160 170 132

170 180 140

180 190 148

190 200 156

200 210 164

210 220 172

220 230 180

230 240 188

240 250 196

250 260 204

260 270 212

270 280 220

280 290 228

290 300 236

300 310 244

310 320 252

320 330 260

330 340 268

340 350 276

350 360 284

360 370 292

370 380 300

380 390 308

390 400 316

400 410 324

410 420 332

420 430 340

430 440 348

440 450 356

450 460 364

460 470 372

470 480 380

480 490 388

490 500 396

1,000 1,010 804

1,010 1,020 812

1,020 1,030 820

1,030 1,040 828

1,040 1,050 836

1,050 1,060 844

1,060 1,070 852

1,070 1,080 860

1,080 1,090 868

1,090 1,100 876

1,100 1,110 884

1,110 1,120 892

1,120 1,130 900

1,130 1,140 908

1,140 1,150 916

1,150 1,160 924

1,160 1,170 932

1,170 1,180 940

1,180 1,190 948

1,190 1,200 956

1,200 1,210 964

1,210 1,220 972

1,220 1,230 980

1,230 1,240 988

1,240 1,250 996

1,250 1,260 1,004

1,260 1,270 1,012

1,270 1,280 1,020

1,280 1,290 1,028

1,290 1,300 1,036

1,300 1,310 1,044

1,310 1,320 1,052

1,320 1,330 1,060

1,330 1,340 1,068

1,340 1,350 1,076

1,350 1,360 1,084

1,360 1,370 1,092

1,370 1,380 1,100

1,380 1,390 1,108

1,390 1,400 1,116

1,400 1,410 1,124

1,410 1,420 1,132

1,420 1,430 1,140

1,430 1,440 1,148

1,440 1,450 1,156

1,450 1,460 1,164

1,460 or more 1,168

500 510 404

510 520 412

520 530 420

530 540 428

540 550 436

550 560 444

560 570 452

570 580 460

580 590 468

590 600 476

600 610 484

610 620 492

620 630 500

630 640 508

640 650 516

650 660 524

660 670 532

670 680 540

680 690 548

690 700 556

700 710 564

710 720 572

720 730 580

730 740 588

740 750 596

750 760 604

760 770 612

770 780 620

780 790 628

790 800 636

800 810 644

810 820 652

820 830 660

830 840 668

840 850 676

850 860 684

860 870 692

870 880 700

880 890 708

890 900 716

900 910 724

910 920 732

920 930 740

930 940 748

940 950 756

950 960 764

960 970 772

970 980 780

980 990 788

990 1,000 796 Your Credit is At least But less than Your Credit is At least But less than Your Credit is At least But less than 500 1,000 250 750 1,250 2022 Homestead Credit Computation Table B

I-0104 (R. 11-22) Wisconsin Department of Revenue 2022 Schedule SB Instructions Subtractions from Income Purpose of Schedule SB Schedule SB is used to report differences between federal and Wisconsin income. These differences are called modifications and may affect the amount you report as a subtraction modification on line 6 of Form 1. Who Must File Schedule SB Your federal income may include items that aren’t taxable for Wisconsin, or it may not include items that are deductible for Wis­ consin. You may have to subtract these items from your federal income to arrive at the correct Wisconsin income. Schedule SB must be filed by persons for whom the subtraction modifications described below apply. Line Instructions Line 1 – Taxable Refund of State Income Tax Refunds of state and local income taxes are not taxable for Wisconsin. Fill in the amount of taxable refunds, credits, or offsets of state and local income taxes from line 1 of federal Schedule 1 (Form 1040). Line 2 – United States Government Interest Fill in the amount of interest on U.S. bonds and interest and dividends of certain U.S. government corporations that is included on line 3 of Form 1. This income is not taxable. A mutual fund may invest in U.S. government securities. If it does, a portion or all of its ordinary dividend may not be taxable by Wisconsin. If a mutual fund advised you that all or a portion of its ordinary dividend is from investments in U.S. government securities, include that portion on line 2. Caution: Do not fill in on line 2, interest from Ginnie Mae (Government National Mortgage Association) securities and other similar securities which are “guaranteed” by the United States government. You must include interest from these securities in your Wisconsin taxable income. Line 3 – Unemployment Compensation You may have a different amount of unemployment compensation taxable for Wisconsin and federal purposes. Complete the worksheet on the next page to see if you can subtract any portion of the unemployment compensation which you included as income on your federal tax return.

- 2 - Unemployment Compensation Worksheet A. Married filing a joint return – write $18,000 on line 3 below. B. Married not filing a joint return and lived with your spouse at any time during the year – write -0- on line 3 below. C. Married not filing a joint return and DID NOT live with your spouse at any time during the year – write $12,000 on line 3 below. D. Single – write $12,000 on line 3 below. Check only one box. 1. Fill in unemployment compensation from line 7 of federal Schedule 1 (Form 1040) . . . . . . . . . . . . . 1. 2. Fill in your federal adjusted gross income from line 3 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter –

• $18,000 if you checked box A; or

• -0- if you checked box B; or

• $12,000 if you checked box C or D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Fill in taxable social security benefits, if any, from line 6b of federal Form 1040

or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Fill in taxable refunds, credits, or offsets, if any, from line 1 of federal Schedule 1

(Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Add lines 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Subtract line 6 from line 2. If zero or less, enter -0- here and on line 9 of this

worksheet and do not complete line 8. Otherwise, go on to line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Fill in one-half of the amount on line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Fill in the smaller amount of line 1 or line 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Subtract line 9 from line 1. Fill in this amount on line 3 of Schedule SB as your subtraction for

unemployment compensation. If lines 1 and 9 are equal, fill in -0-. . . . . . . . . . . . . . . . . . . . . . . . . 10. Line 4 – Social Security Adjustment Social security benefits are not taxable for Wisconsin. You may subtract any social security benefits that were taxable on your federal Form 1040 or 1040-SR. Fill in on line 4 the amount from line 6b of federal Form 1040 or 1040-SR. Line 5 – Capital Gain/Loss Subtraction If your federal adjusted gross income includes capital gains and/or losses from line 7 of federal Form 1040 or 1040-SR, you must complete Schedule WD, Capital Gains and Losses. You must also complete Schedule WD if your federal adjusted gross income does not include capital gains and/or losses, but you have a capital loss carryover for Wisconsin tax purposes. Schedule WD determines whether any capital gain/loss subtraction must be reported on line 5. For example, after completing Schedule WD, you may be able to include an amount as a subtraction on line 5 because you qualify for the 30% long-term capital gain exclusion (60% in the case of farm assets). Exception: If the only amount reported as a capital gain on line 7 of your federal Form 1040 or 1040-SR is a capital gain distribution from a mutual fund or real estate investment trust and you have no Wisconsin capital loss carryover, you may claim a long-term capital gain exclusion on line 5. Fill in 30% of the amount of the capital gain distribution on line 5. Do not complete Wisconsin Schedule WD.

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, do not report the amount of capital gain or loss from Schedule 5K-1 or 3K-1 on Schedule WD. In addition, do not include the amount of capital gain or loss from the tax-option (S) corporation or partnership in the modification for line 46 or 48. These items have already been removed from Wisconsin income when you completed Schedule WD. See the Schedule WD instructions for more information. Line 6 – Medical Care Insurance You may be able to subtract all or a portion of the cost of your medical care insurance. “Medical care insurance” means a medical care insurance policy that covers you, your spouse, and dependents and provides surgical, medical, hospital, major medical, or other health service coverage (including dental and vision insurance). If you are receiving social security benefits, the amount paid for medical care insurance includes the amount deducted from your monthly benefit for Medicare insurance (for example, Parts B and D). It does not include premiums for: • Long-term care insurance • Life insurance policies • Policies providing payment for loss of earnings

- 3 - • Policies for loss of life, limb, sight, etc. • Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury • The part of your car insurance premiums that provides medical insurance coverage for all persons injured in or by your car • Medical care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan (in this case, the premiums would have been paid directly to the insurance provider by the retirement plan)

The following amounts may not be included in the subtraction for medical care insurance: • Medical care insurance premiums paid by an employer, including amounts paid by you through payroll deductions, unless the premiums are included as wages in box 1 of your Form W-2 • Medical care insurance premiums paid with distributions from a health savings account if the distribution was not previously included in federal adjusted gross income. Distributions not previously included in federal adjusted gross income include pre-tax contributions to a health savings account. • The amount of employer-provided medical care insurance that is identified on your Form W-2 in Box 12 with Code DD • Medical care insurance premiums that are deducted pre-tax Caution: If you participate in your employer’s fringe benefit cafeteria plan and agree to a voluntary salary reduction in return for a medical care insurance benefit, you may not consider the amount of your salary reduction an amount you paid for medical care insurance. You cannot subtract premiums paid with money that has not been included in your gross income. These programs may be known as flexible spending accounts, employee reimbursement accounts, etc. Some employers may identify these amounts on your pay stubs as Internal Revenue Code sec. 125 or as a pre-tax deduction.  When completing line 1 of Worksheet 1 or 2, if you purchased the insurance through an Exchange (Marketplace), the amount you paid is the amount paid after your premium was reduced for any advance payment of the premium assistance credit. If you are self-employed, complete Worksheet 1 below. Note: If you are self-employed and deducted 100% of your medical care insurance cost on line 17 of your federal Schedule 1 (Form 1040) as a self-employed health insurance deduction, do not complete Worksheet 1 or 2. No additional deduction is allowed. Complete Worksheet 2 if you are (1) an employee or (2) a person who had no employer and were not self-employed. Medical Care Insurance – Worksheet 2 – Others 1. Amount you paid in 2022 for medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Amount of premium tax credit allowed on your 2022 federal return from line 9 of federal Schedule 3

(Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Amount of advance premium tax credit you were required to repay from line 2 of federal Schedule 2

(Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Fill in the amount from line 5 of Form 1 less the amount on line 50 of Schedule SB without

considering the subtraction for medical care insurance. If zero or less, enter 0 (zero) . . . . . . . . . . . 6. 7. Fill in the smaller of line 5 or 6. This is your subtraction for medical care insurance . . . . . . . . . . . . 7. Medical Care Insurance – Worksheet 1 – Self Employed Persons 1. Amount you paid for medical care insurance in 2022 while you were self-employed . . . . . . . . . . . . . 1. 2. Self-employed health insurance deduction from line 17 of federal

Schedule 1 (Form 1040)* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Amount of medical care insurance deducted on federal Schedule C or F

for employee spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Amount of premium tax credit allowed on your 2022 federal return from

line 9 of federal Schedule 3 (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Subtract line 5 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Amount of advance premium tax credit you were required to repay from

line 2 of federal Schedule 2 (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Fill in the amount from line 5 of Form 1 less the amount on line 50 of Schedule SB without considering

the subtraction for medical care insurance. If zero or less, enter 0 (zero) . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Fill in the smaller of line 8 or 9 here and on line 6. This is your

subtraction for medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

* Do not include any amounts deducted for long-term care insurance.

- 4 - Line 7 – Long-Term Care Insurance If you paid long-term care insurance costs during 2022, you may be able to subtract all or a portion of the cost of a long-term care insurance policy which covers you or your spouse. “Long-term care insurance policy” means a disability insurance policy or certificate advertised, marketed, offered, or designed primarily to provide coverage for care that is provided in your home or in an institutional or community-based setting. The care must be convalescent or custodial care or care for a chronic condition or terminal illness. “Long-term care insurance policy” does not include a Medicare supplement policy or Medicare replacement policy or a continuing care contract. “Continuing care contract” means a contract which provides nursing services, medical services, or personal care services, in addition to food, shelter, and laundry services, for the duration of a person’s life or for a term in excess of one year, conditioned upon any of the following payments: • An entrance fee in excess of $10,000 • Providing for the transfer of at least $10,000 (if the amount is expressed in dollars) or 50% of the person’s estate (if the amount is expressed as a percentage of the person’s estate) to the service provider upon the person’s death • Do not include premiums for long-term care insurance if you elected to pay those premiums with tax-free distributions from a retirement plan. In this case, the premiums would have been made directly to the insurance provider by the retirement plan. • Do not include medical care insurance premiums paid with distributions from a health savings account if the distribution was not previously included in federal adjusted gross income. Distributions not previously included in federal adjusted gross income include pre-tax contributions to a health savings account. • If you paid long-term care insurance costs during 2022 for a policy which covers you or your spouse, complete the worksheet below to determine your subtraction. Worksheet – Long-Term Care Insurance 1. Amount you paid for long-term care insurance in 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Portion of long-term care insurance cost included as a self-employed

health insurance deduction on line 17 of federal Schedule 1 (Form 1040) 2. 3. Portion of long-term care insurance cost deducted on federal

Schedule C or F for your employee spouse . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Subtract line 4 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Fill in the amount from line 5 of Form 1 less the amount on line 50 of Schedule SB without

considering the subtraction for long-term care insurance. If zero or less, enter 0 (zero) . . . . . . . . . 6. 7. Fill in the smaller of line 5 or 6. This is your subtraction for long-term care insurance . . . . . . . . . . . 7. Line 8 – Tuition and Fee Expenses You may be able to claim a subtraction for up to $6,976 (per student) of the amount you paid during 2022 for tuition and mandatory student fees for you, your spouse (if married filing a joint return), and your children whom you claim as dependents on your federal income tax return. The tuition and mandatory student fees must have been paid during 2022 to attend any of the following: • Classes in Wisconsin at a school which qualifies as a university, college, or technical college. A “university, college, or technical college” is any school which has a curriculum leading to a diploma, degree, or occupational or vocational objective (for a list of Wisconsin private colleges see wisconsinsprivatecolleges.org/colleges or technical colleges see wtcsystem.edu/ colleges). • Classes in Wisconsin at other post-secondary (post-high school) schools that have been approved through the Educational Approval Program (for a list see dspseap.wi.gov/resources/schoolsprograms.asp). • Classes in Minnesota at a public vocational school or public institution of higher education in Minnesota under the Minnesota– Wisconsin tuition reciprocity agreement. • Classes outside Wisconsin provided the tuition is paid to a university, college, or technical college located in Wisconsin. The subtraction applies to: • Tuition and mandatory student fees paid to a school that fits into one of the four categories listed above regardless of the type of course taken. Example: Tuition paid for craft or recreational courses at a technical college qualifies for the subtraction. • Tuition and mandatory student fees paid for correspondence courses or courses received via the internet or other electronic transmission as long as the courses are taken in Wisconsin and are presented by a school (located in or outside Wisconsin)

- 5 - which qualifies as a university, college, or technical college, or a school approved through the Educational Approval Program. • Tuition and mandatory student fees paid from loans, gifts, inheritances, and personal savings. • The cost of books required to be paid to the school in order to attend the class. In this case, the books are considered a mandatory student fee. The subtraction does not apply to: • Tuition or fees paid to pre-schools, elementary, or secondary schools, such as grade schools and high schools. • Tuition and fees paid to a school which does not fit into any of the categories listed on the previous page. Example: The subtraction does not apply to a fee paid to a retail craft store to attend a session on flower arranging. • Amounts paid as separate charges for other items such as room and board, athletic tickets, or other costs which are not tuition and mandatory student fees. • Tuition and fees paid with certain tax-free funds. Example: You cannot claim a subtraction for tuition paid with tax-free scholarships or Pell grants or for amounts paid or reimbursed to you by your employer. • Tuition and fees if the source of the payments is an amount withdrawn from a Wisconsin state-sponsored college savings program or college tuition and expenses program (Edvest or Tomorrow’s Scholar). This limitation applies only if the owner of the account or other person who contributed to the account (for example, grandparent, aunt, uncle, or other person) previously claimed a subtraction for contributions to the Edvest or Tomorrow’s Scholar program. The subtraction is limited if your federal adjusted gross income exceeds certain amounts. Your federal adjusted gross income is the amount on line 3 of Form 1. Determine your tuition and mandatory student fees subtraction as follows: Single or Head of Household • If line 3 of Form 1 is $60,380 or less, you may subtract the amount paid for tuition and mandatory student fees during 2022, but not more than $6,976 per student.* Fill in the amount of your subtraction on line 8. • If line 3 of Form 1 is more than $60,380 but less than $72,460, use the worksheet below to figure the amount of your subtraction. • If line 3 of Form 1 is $72,460 or more, you may not subtract any amount for tuition and fee expenses. Married Filing Joint Return • If line 3 of Form 1 is $96,600 or less, you may subtract the amount paid for tuition and mandatory student fees during 2022, but not more than $6,976 per student.* Fill in the amount of your subtraction on line 8. • If line 3 of Form 1 is more than $96,600 but less than $120,760, use the worksheet below to figure the amount of your subtraction. • If line 3 of Form 1 is $120,760 or more, you may not subtract any amount for tuition and fee expenses. Married Filing Separate Return • If line 3 of Form 1 is $48,300 or less, you may subtract the amount paid for tuition and mandatory student fees during 2022, but not more than $6,976 per student.* Fill in the amount of your subtraction on line 8. • If line 3 of Form 1 is more than $48,300 but less than $60,380, use the worksheet below to figure the amount of your subtraction. • If line 3 of Form 1 is $60,380 or more, you may not subtract any amount for tuition and fee expenses. Tuition Expense Worksheet 1. Amount paid for tuition and mandatory student fees in 2022. Do not enter more than $6,976 per student 1. 2. Fill in the amount from line 3 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter $60,380 ($96,600 if married filing joint return or $48,300 if married filing

separate return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Divide the amount on line 4 by 12,080 (24,160 if married filing joint return). Fill in decimal amount . . . . 5. . 6. Multiply line 1 by the decimal amount on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Subtract line 6 from line 1. This is your subtraction for tuition and fee expense * . . . . . . . . . . . . . . . . . . 7. * Your subtraction cannot be more than the amount on line 3 of Form 1 less the amount on line 50 of Schedule SB without considering the subtraction for tuition expense. CAUTION Only certain taxpayers are required to complete this worksheet. See the instructions for your filing status.

- 6 - Line 9 – Private School Tuition A subtraction may be claimed for tuition paid in the taxable year to send your dependent child to a private school. The maximum subtraction is $4,000 for an elementary pupil and $10,000 for a secondary pupil. Schedule PS, Private School Tuition, must be included with your Wisconsin income tax return. Do not take a subtraction for amounts paid for private school tuition which were withdrawn from an Edvest or Tomorrow’s Scholar college savings account. Line 10 – Contributions to an Edvest or Tomorrow’s Scholar College Savings Account You may be able to subtract the amount you contributed to a Wisconsin state-sponsored college savings account (Edvest or Tomorrow’s Scholar) if you are the owner of the account or were authorized by the owner of the account to make contributions to the account. For amounts rolled over in 2022, from another state’s qualified sec. 529 plan to a Wisconsin college savings account, the subtraction applies to the amount of principal rolled over. It does not apply to any investment earnings in the account. Complete Schedule CS, College Savings Accounts, to determine the amount of your subtraction. Include Schedule CS with your Schedule SB. Line 11 – Distributions of Certain Earnings from Wisconsin State-Sponsored College Tuition Programs If you included earnings from a qualified college tuition program in your federal adjusted gross income, you may subtract that amount if the earnings were from a Wisconsin Edvest tuition unit account and you received a refund because the beneficiary completed the program in which he or she was enrolled and had not used all of the tuition units purchased or the beneficiary was awarded a scholarship, tuition waiver, or similar subsidy that could not be converted to cash. Line 12 – Military and Uniformed Services Retirement Benefits You may subtract retirement payments received from: (1) The U.S. military retirement system (including payments from the Retired Serviceman’s Family Protection Plan or the Survivor Benefit Plan). These retirement benefits are paid from the Defense Finance and Accounting Service. (2) The U.S. government that relate to service with the Coast Guard, the commissioned corps of the National Oceanic and Atmospheric Administration, or the commissioned corps of the Public Health Service. Your subtraction cannot be more than the amount of such retirement payments that you included in your federal income. Line 13 – Local and State Retirement Benefits You may subtract any payments received from the retirement systems listed below provided you meet one of the following requirements: (1) You were retired from the system before January 1, 1964 (2) You were a member of the system as of December 31, 1963, retiring at a later date and payments you receive are from an account established before 1964 (3) You are receiving payments from the system as the beneficiary of an individual who met either condition 1 or 2 Your subtraction cannot be more than the amount of such payments that you included in your federal income. The specific retirement systems are: Milwaukee City Employees, Milwaukee City Police Officers, Milwaukee Fire Fighters, Milwaukee Public School Teachers, Milwaukee County Employees, Milwaukee Sheriff, and Wisconsin State Teachers retirement systems.  Do not subtract any of the following: • Payments received as a result of voluntary tax-sheltered annuity deposits in any of the retirement systems listed above. • Payments received from one of the retirement systems listed above if you first became a member after December 31, 1963. This applies even though pre-1964 military service may have been counted as creditable service in computing your retirement benefit.

- 7 - Years of creditable service in an exempt plan Total years of creditable service x Annuity included in federal income = Portion of annuity which may be subtracted Caution: Your retirement benefits may be subtracted only if they are based on qualified membership in one of the retirement systems listed on the previous page. Qualified membership is membership that began before January 1, 1964, as explained on the previous page. Any portion of your retirement benefit that is based on membership in other retirement systems (or based on employment that began after December 31, 1963) is taxable and may not be subtracted. Example 1: You were a member of the Wisconsin State Teachers Retirement System as of December 31, 1963. You left teaching after 1963 and withdrew the allowable amount from your retirement account which closed the account. You later returned to teaching, and a new retirement account was then established for you. Retirement benefits from this new account (established after 1963) do not qualify for the exemption. Example 2: You were employed as a teacher from 1960-65. During that time you were a member of the Wisconsin State Teachers Retirement System. From 1966 until retirement, you were employed by a state agency (not as a teacher). You were then a member of the Wisconsin Retirement System. You receive an annuity from the Department of Employee Trust Funds, and the annuity is based on employment in both retirement systems. Only the portion of the annuity that is due to the Wisconsin State Teachers Retirement System may be subtracted. You may use the following formula to figure the exempt amount that may be subtracted:  You may have received separate Forms 1099-R for the taxable and exempt portions of your annuity. In this case, you may use the Form 1099-R information instead of the above formula. Line 14 – Federal Retirement Benefits You may subtract payments received from a federal retirement system provided you meet one of the following requirements: (1) You were retired from the system before January 1, 1964 (2) You were a member of the system as of December 31, 1963, retiring at a later date and payments you receive are from an account established before 1964 (3) You are receiving payments from the system as the beneficiary of an individual who met either condition 1 or 2 See “Local and State Retirement Benefits” on page 6 for further information. The limitations and examples that apply to local and state retirement benefits also apply to federal retirement benefits. A “federal retirement system” is a United States government civilian employee retirement system. Examples of such retirement systems include the Civil Service Retirement System and the Federal Employees’ Retirement System. These retirement benefits are paid from the U.S. Office of Personnel Management. Payments from the federal Thrift Savings Plan do not qualify for the subtraction. Line 15 – Railroad Retirement Benefits, Railroad Unemployment Insurance, and Sickness Benefits Wisconsin does not tax amounts received from the U.S. Railroad Retirement Board. You may subtract railroad retirement benefits included on line 5b of your federal Form 1040 or 1040-SR. Line 16 – Retirement Income Subtraction You may subtract up to $5,000 of certain retirement income if: • You (or your spouse if married filing a joint return) were 65 years of age or older on December 31, 2022, and • Your federal adjusted gross income (line 3 of Form 1) is less than $15,000 ($30,000 if married filing a joint return). If married filing a separate return, the sum of both spouses’ federal adjusted gross income must be less than $30,000. If you meet these qualifications, complete the Retirement Income Subtraction Worksheet on the next page to determine the amount of your subtraction. Fill in the amount from line 6 of the worksheet on line 16. If married filing a joint return, add the amounts in Col. (A) and Col. (B) and fill in the total on line 16.

- 8 - Retirement Income Subtraction Worksheet 1. Taxable IRA distributions from line 4b of your federal Form 1040 or 1040-SR . . . 1. 2. Taxable pension and annuity income from a qualified retirement plan included

on line 5b of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Nontaxable retirement benefits (This is the total amount subtracted on

lines 12, 13, 14, and 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Complete line 6 as follows. This is your subtraction for retirement income. • If you were 65 years of age or older on December 31, 2022, fill in on line 6, Col (A), the smaller of line 5, Col. (A), or $5,000. Enter 0 (zero) if you were not age 65 or older. • If married filing a joint return and your spouse was 65 years of age or older on December 31, 2022, fill in on line 6, Col. (B), the smaller of line 5, Col. (B), or $5,000. Enter 0 (zero) if your spouse was not age 65 or older . . . . . 6. (Keep for your records) If married filing a joint return, fill in each spouse’s information separately (A) Yourself (B) Your Spouse Line 17 – Reserve or National Guard Members If you were a member of the Reserves or National Guard and served on active duty, you may subtract any military pay that is included on your Form W-2 and meets all of the following: • Received from the federal government • Received after being called into active federal service or into special state service authorized by the federal Department of Defense • Paid for the time during which you were on active duty and called into active federal service or special state service, even if the pay was received after the active duty period ended Caution: The subtraction only applies to Reserve or National Guard members called into active federal service under 10 USC 12302(a), 10 USC 12304, or 10 USC 12304b or special state service under 32 USC 502(f). It does not apply to pay that members of the Reserves and National Guard receive for their weekend or two-week annual training. It also does not apply to a person who is serving on active duty or full-time duty in the active guard reserve (AGR) program. However, persons in the AGR program may qualify for a subtraction under line 18 for U.S. Armed Forces Active Duty Pay. See the line 18 subtraction below for additional information.

You are not required to send in a copy of your military orders and leave and earnings statements; however, including a copy of these with your Wisconsin return may speed up the processing of your return. Line 18 – U.S. Armed Forces Active Duty Pay If you were a member of the U.S. Armed Forces on active duty, you may subtract the amount of basic, special, and incentive pay received from the federal government under 37 USC chapters 3 and 5 for active duty. A member of the U.S. Armed Forces includes all regular and reserve components subject to the following jurisdictions, including the Coast Guard and commissioned officers and personnel below the grade of commissioned officers in these forces: • Secretary of Defense • Secretary of the Army • Secretary of the Navy • Secretary of the Air Force Caution: Do not include the following amounts in your subtraction on line 18: • Basic pay for inactive duty training. • Basic housing allowance, or any other nontaxable income reported on your leave and earnings statements. • Any amount subtracted under line 17 as a member of the Reserves or National Guard.

You are not required to send in a copy of your leave and earnings statements; however, including copies with your Wisconsin return, and a worksheet showing how you calculated the amount of your subtraction, may speed up the processing of your return. For additional information, see Publication 128, Wisconsin Tax Information for Military Personnel and Veterans.

- 9 - 1. Total contributions made to the ABLE account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. If line 1 is less than $16,000, do not complete the rest of this worksheet. Enter the amount on

line 1 as your subtraction on line 21. Otherwise, continue to step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. The designated beneficiary's compensation . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. 2022 federal poverty line for a one person household . . . . . . . . . . . . . . . . 5. 6. Enter the smaller amount of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Add line 2 and line 6. This is your subtraction for contributions to an ABLE account . . . . . . . . . . . . . 7. Worksheet for Contributions to an ABLE Account .00 16,000.00 .00 .00 13,590.00 .00 .00 Line 19 – Combat Zone Related Death If you are filing a return for an individual who was on active duty in the U.S. Armed Forces, who died in 2022 while on active duty, and the death occurred while they were serving in a combat zone or as a result of wounds, disease, or injury incurred while serving in the combat zone, you may subtract all income received by the individual during the year of death. Attach the certification made by the Department of Defense, DD Form 1300, Report of Casualty, to the return. Note: For persons who died in 2022 as a result of service in a combat zone, the income subtraction also applies for 2021 if the service member did not previously file a 2021 income tax return.

“Combat zone” does not include the Sinai Peninsula of Egypt. Line 20 – Adoption Expenses If you adopted a child for whom a final order of adoption was entered by a court in any state, or upon registration of a foreign adoption, during 2022, you may subtract up to $5,000 of the amount you paid for adoption fees, court costs, and legal fees relating to the adoption. You may include amounts paid during 2020, 2021, and 2022. Don’t count amounts reimbursed under any adoption assistance program. If you adopt more than one child during the year, you may deduct up to $5,000 of adoption expenses for each child. Line 21 – Contributions to ABLE Accounts A subtraction may be claimed for the amount contributed to a qualified ABLE (Achieving a Better Life Experience) account during the year. The owner (beneficiary) of an ABLE account must be a disabled person. Distributions from the account must be used to pay the qualified disability expenses of the disabled person. The maximum subtraction that may be claimed by all contributors to the account for 2022 is $16,000. An additional amount of contributions is allowed as a subtraction by a designated beneficiary equal to the lesser of the following: 1. The designated beneficiary’s compensation (included in gross income for the taxable year) 2. The federal poverty line for a one-person household This increase is only allowed if the designated beneficiary is an employee and no contributions have been made to a defined contribution plan, annuity contract, or deferred compensation plan. Use the worksheet below to figure your total subtraction. Note: The subtraction does not apply to rollovers or transfers from another account. Line 22 – Disability Income Exclusion If you are retired on permanent and total disability and have included your disability income on line 3 of Form 1, you may be able to subtract up to $5,200 of your disability income. You must meet ALL these tests: • You did not reach mandatory retirement age before January 1, 2022 • You were under age 65 on December 31, 2022 • You were permanently and totally disabled on one of the following dates: a. The date you retired b. January 1, 1976, or January 1, 1977, if you retired before January 1, 1977, on disability or under circumstances which

entitled you to retire on disability • If you were married at the end of 2022, you must file a joint return • You did not in any year prior to 1984 choose to treat your disability income as a pension instead of taking the exclusion • Your federal adjusted gross income is less than $20,200 ($25,400 if married and both spouses are eligible) Compute your exclusion on Wisconsin Schedule 2440W, Disability Income Exclusion. Include Schedule 2440W with your Schedule SB. See page 11 of the Form 1 instructions for information on how to get this schedule.

- 10 - Line 23 – Wisconsin Net Operating Loss Deduction If you had a net operating loss (NOL) in an earlier year to carry forward to 2022, include the allowable amount on line 23. Include Schedules NOL1, NOL2, or NOL3, as applicable. See the instructions for these schedules and Publication 120, Net Operating Losses for Individuals, Estates, and Trusts, for details on computing the NOL and the allowable subtraction. See page 11 of the Form 1 instructions for information on how to get Publication 120.

A net operating loss carryforward may not be used unless the incurred loss was computed on a return that was filed within 4 years of the unextended due date for that return. Line 24 – Farm Loss Carryover If you were not actively engaged in farming and were subject to farm loss limitations on your 2007-2013 Wisconsin income tax returns, you may be able to claim a subtraction for all or a portion of the farm loss disallowed in those years. Farm losses disallowed as a deduction may be carried forward for 15 years to the extent that the farm losses are not offset against farm income of any year between the loss year and the year for which the carryover is claimed. The amount of carryover that can be subtracted is the lesser of (1) the farm loss carryover or (2) the net profits and net gains from the sale or exchange of capital or business assets in the current year from the same farming business or portion of that business to which the limits on deductible farm losses applied in the loss year. Example: You had a farm loss carryover from 2013 of $30,000. You claimed a subtraction for $9,000 of the carryover on your 2014 through 2021 returns. For 2022 you report a net loss of $2,000 on Schedule F and a net gain of $6,000 from the sale of farm equipment on Form 4797. The gain and loss are from the same farming business to which the limitation applied in the loss year. You may subtract $6,000 as a farm loss carryover on line 24. Line 25 – Native Americans Certain income (for example, wages) earned by a Native American who both lives and works on their tribal reservation is not subject to Wisconsin income tax and may be subtracted. See Publication 405, Wisconsin Taxation Related to Native Americans, for more information. Line 26 – Sale of Business Assets or Assets Used in Farming to a Related Person You may subtract the taxable portion of gain you realize from the sale or disposition to a related person of business assets or assets used in farming if the following conditions apply: • The related person is your child, grandchild, great-grandchild, parent, brother or sister, nephew or niece, grandparent, great- grandparent, or aunt or uncle. The person may be related to you by blood, marriage, or adoption. • The asset was held by you for more than 12 months. • The gain is treated as capital gain for federal tax purposes. Amounts treated as ordinary income do not qualify. Gain on the sale or disposition of shares in a corporation or trust qualifies only if: • The number of shareholders or beneficiaries does not exceed 15. Lineal ancestors and descendants and aunts, uncles, and 1st cousins thereof count collectively as one shareholder or beneficiary. This collective authorization may not be used for more than one family in a single corporation or trust. • The corporation does not have more than two classes of shares. • All shareholders or beneficiaries, other than any estate, are natural persons. • The corporation or trust is engaged in farming. “Farming” means the cultivation of land or the raising or harvesting of any agricultural or horticultural commodity including the raising, shearing, feeding, caring for, training, and management of animals. Trees (other than trees bearing fruit or nuts) are not treated as an agricultural or horticultural commodity (trees may qualify as a business asset). “Business assets” are assets used in an activity carried on for a livelihood or in good faith to make a profit. The facts and circumstances of each case determine whether or not an activity is a business. Regularity of activities and transactions and the production of income are important elements. You do not need to actually make a profit to be in a business as long as you have a profit motive. You do need, however, to make ongoing efforts to further the interests of your business. “Business assets” include assets used in the performance of services by an individual as an employee and assets used in the conduct of a trade or business by an individual who is self-employed.

- 11 - 1. Amount from line 19 of Schedule WD. If 0 (zero), do not complete the rest of this worksheet. You do

not qualify for the subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Long-term capital gain on the sale of assets to related person . . . . . . . . . . . . . . 2. 3. Total long-term capital gain included on line 17 of Schedule WD . . . . . . . . . . . . 3. 4. Divide line 2 by line 3. Carry decimal to four places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. . 5. Multiply line 1 by line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. If the amount on line 2 is gain from the sale of an asset used in farming, multiply line 5 by .40 (40%)

and fill in result.* If the amount on line 2 is gain from the sale of a business asset or gain from the

sale of qualified shares in a corporation, multiply line 5 by .70 (70%) and fill in result. This is your

subtraction for gain on the sale of assets to a related person. Enter this amount on line 26 . . . . . . . . . 6. Worksheet for Gain on Sale of Assets to Related Person “Business assets” do not include investment and rental property (for example, stocks, bonds, and residential rental property) unless you are subject to federal self-employment tax on the earnings from the activity. (Note: Rental property which is a farm or farm equipment may qualify as an asset “used in farming.”) Computing the subtraction You must first complete Wisconsin Schedule WD. The amount of gain that may be subtracted is determined after netting all capital gains and losses on Schedule WD. Complete the worksheet below to figure the amount of your subtraction. * A sale to a relative of qualified shares in a corporation that is engaged in farming does not qualify for the additional 30% exclu­ sion for the sale of assets used in farming on Wisconsin Schedule WD. Thus the amount that may be subtracted as gain on the sale of qualifying shares of stock in a corporation is 70% of the gain. Line 27 – Recoveries of Federal Itemized Deductions Fill in any amount included as income on your federal tax return that is a recovery of a federal itemized deduction from a prior year for which you did not receive a Wisconsin tax benefit. Example: You claimed an itemized deduction on your 2021 federal tax return for a casualty loss of $2,000. You could not claim the casualty loss for the itemized deduction credit on your 2021 Wisconsin income tax return. During 2022 you received a reimbursement of $1,000 from your insurance company for part of the casualty loss. The $1,000 reimbursement is included on your 2022 federal tax return as a recovery of an amount previously claimed as an itemized deduction. Because you did not claim the casualty loss for the itemized deduction credit for Wisconsin for 2021, the $1,000 is not taxable to Wisconsin for 2022. Fill in the $1,000 recovery on line 27. Line 28 – Repayment of Income Previously Taxed If you had to repay during 2022, an amount that you included in your Wisconsin income in an earlier year, you may be able to subtract the amount repaid. A subtraction may be claimed only for repayments that are allowed as a miscellaneous itemized deduction on your federal Schedule A (Form 1040). If you did not itemize deductions for federal tax purposes, use the amounts that 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 Schedule SB.

Miscellaneous itemized deductions subject to the 2% of adjusted gross income limit are no longer allowed as itemized deductions on federal Schedule A (Form 1040) according to Public Law 115-97 for taxable years 2018 through 2025. These amounts are also no longer allowable as a deduction on federal Schedule A (Form 1040) for Wisconsin purposes. Therefore, a subtraction may not be claimed on line 28 of your 2022 Schedule SB. Caution: Only amounts previously included in Wisconsin income may be claimed as a subtraction. If the amount repaid was over $3,000, you may be able to subtract the repayment as described above or take a tax credit. See the Form 1, line 31, instructions on page 27. Line 31 – Human Organ Donation If you, your spouse, or a person who is claimed as a dependent on your federal income tax return donates one or more of their human organs to another person for human organ transplantation, you may subtract up to $10,000 of unreimbursed expenses

- 12 - related to the organ donation. “Human organ” means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. The subtraction may be claimed only in the taxable year in which the transplantation occurs, and may be claimed only once. Up to $10,000 of the following unreimbursed expenses may be claimed: • Travel expenses • Lodging expenses • Lost wages Line 32 – Expenses Paid to Related Entities If you were required to make an addition modification on line 8 of Schedule AD for interest, rental expenses, intangible expenses, or management fees paid to a related entity, see Schedule RT, Wisconsin Related Entity Expenses Disclosure Statement, to find out if you qualify for a subtraction. Although you must meet one of the conditions in Schedule RT, Part II, to qualify for a subtraction, you do not need to include Schedule RT with your return unless the total deduction for all of the expenses reduces Wisconsin taxable income by more than $100,000. If enclosing Schedule RT, also enter “16” in the Special Conditions box on page 1 of Form 1. If Schedule RT is required, you must file it with your Wisconsin income tax return no later than the extended due date of the return. If you file your return before the extended due date and forget to include the Schedule RT, you may file an amended return until the extended due date to include the Schedule RT. For pass-through entities, such as tax-option (S) corporations, partnerships, limited liability companies treated as partnerships, estates, and trusts, the pass-through entity is responsible for filing Schedule RT where required. The shareholder, partner, member, or beneficiary doesn’t have to file Schedule RT for expenses that are passed through. See sec. Tax 3.01(4)(a), Wis. Adm. Code, for rules relating to this subtraction. Line 33 – Income from a Related Entity If you reported income from a related entity that was not able to claim a deduction for the related expenses, you may claim a subtraction for the amount of income reported on your return. In order to claim this subtraction, Schedule RT-1, Statement of Disallowed Related Entity Expenses, must be completed and included with your Wisconsin income tax return. Both the payer and payee must complete the appropriate section of the same Schedule RT-1. See sec. Tax 3.01(4)(a), Wis. Adm. Code, for rules relating to this subtraction. Line 34 – Legislator’s Per Diem If you were a Wisconsin legislator, you may subtract the amount of per diem reimbursement that is included as wages on your federal Form 1040 or 1040-SR. This generally applies to a legislator with a residence 50 miles or less from the state capitol. Line 35 – Sales of Certain Insurance Policies To the extent included in federal adjusted gross income, the original policy holder or original certificate holder who has a catastrophic or life-threatening illness or condition may fill in the amount of income received from the sale of a life insurance policy or certificate, or the sale of the death benefit under a life insurance policy or certificate, under a life settlement contract. “Catastrophic or life- threatening illness or condition” includes AIDS and HIV infection. Line 36 – Physician or Psychiatrist Grant To the extent included in federal adjusted gross income, any amount received by a physician or psychiatrist from the primary care and psychiatry shortage grant program under sec. 39.385, Wis. Stats., may be subtracted. Line 37 – Olympic, Paralympic, and Special Olympic Medals and United States Olympic Committee and Special Olympic Board of Directors Prize Money Persons who win medals at the Olympic and Paralympic Games generally exclude the value of such medals and the amount of prize money received from the U.S. Olympic Committee from federal income. Because the starting point for computing Wisconsin taxable income is federal adjusted gross income (FAGI), the amount that is excluded from federal income is automatically excluded from Wisconsin income and no additional subtraction is allowed for Wisconsin. There are two situations where a Wisconsin subtraction may be claimed for the value of medals and any prize money. In these situations, the value of medals and any prize money would have been included in FAGI and a Wisconsin subtraction is allowed. • Persons with FAGI over $1,000,000 ($500,000 if married filing a separate return) must include the value of medals and any prize money in federal income. Such persons may claim the Wisconsin subtraction for the value of medals and any prize money from the U.S. Olympic Committee.

- 13 - • Persons who participate in the Special Olympics may claim a subtraction for the value of medals and any prize money received from the Special Olympics Board of Directors. Line 38 – AmeriCorps Education Awards If you received an AmeriCorps education award in 2022 to pay for your qualified student loans or educational expenses or to participate in approved school-to-work programs, you may subtract the amount received on line 38 which was included in federal adjusted gross income on line 9 of federal Schedule 1 (Form 1040). Caution: Do not include any amounts included on line 8 as a tuition and fee expense subtraction or amounts included on line 21 of federal Schedule 1 (Form 1040) as a student loan interest deduction. Line 39 – Differences in Federal and Wisconsin Basis of Assets Subtractions may be necessary if there is a difference between the federal basis and the Wisconsin basis of your property. Subtractions are necessary if: (1) You acquired property in a taxable year beginning after December 31, 2013, which may be depreciated or amortized (such as buildings and leaseholds), and the federal basis was less than the Wisconsin basis at the time you acquired the property. (2) You sold (or otherwise disposed of) property which may not be depreciated or amortized (such as land, stocks, and bonds) in a taxable transaction, and your basis in the assets was less for federal purposes than for Wisconsin. Compute the amount of any subtraction due to a difference in basis on Wisconsin Schedule T, Transitional Adjustments. Include the completed Schedule T with your Schedule SB. Exception: Do not use line 39 for the following situations. • If the difference in basis is due to the difference in the federal and Wisconsin definition of the Internal Revenue Code (for example, Wisconsin did not allow bonus depreciation for tax year 2021), use Schedule I to adjust for the difference in depreciation for each year there is a difference in depreciation due to the difference in basis. • If the difference in basis is due to using a different federal election for Wisconsin, (for example, electing to claim a different amount of sec. 179 expense), use Schedule I to adjust for the difference in depreciation as a result of the difference in federal and Wisconsin basis, or submit a pro forma federal return based on the election chosen for Wisconsin. Line 40 – Differences in Federal and Wisconsin Basis of Partnership Interest Prior to 1975 A subtraction may be necessary if you sold your interest in a partnership and any increases or decreases were made to the federal basis of your partnership interest in taxable years prior to 1975, which resulted from partnership business or property located outside Wisconsin. (Prior to 1975, Wisconsin did not tax income from business or property located outside Wisconsin.) Compute any subtraction due to a difference in basis on Wisconsin Schedule T. Line 41 – Differences in Federal and Wisconsin Reporting of Marital Property (Community) Income If you are married filing a separate return or married filing as head of household or if you obtained a decree of divorce or separate maintenance during 2022, you may have to report a different amount of income on your Wisconsin Form 1 than on your federal Form 1040 or 1040-SR. Fill in on line 41 any amount which is taxable to your spouse rather than to you because of any difference in federal and state reporting of marital property (community) income. For further information, get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2022. See page 11 of the Form 1 instructions for information on how to get this publication Line 42 – Charitable Contributions from Tax-Option (S) Corporations If you were a shareholder of a tax-option (S) corporation, you may elect to treat your charitable contributions reported on Schedule 5K-1, line 12a, as a subtraction modification instead of an itemized deduction for the Wisconsin itemized deduction credit. Your subtraction is limited to the amount actually deductible for federal purposes (as allowable under Wisconsin law) on federal Schedule A (Form 1040). Include a copy of Schedule 5K-1, as described on the next page under the line 43 instructions. Enter the name and Federal Employer Identification Number (FEIN) of the tax-option (S) corporation on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry.

If the tax-option (S) corporation elected to be taxed at the entity level, do not take a subtraction for charitable contributions reported on Schedule 5K-1. In addition, these amounts may not be used in the computation of the itemized deduction credit.

- 14 - Line 43 – Tax-Option (S) Corporation Adjustments Fill in any of the following adjustments that apply to you: (1) If you were a shareholder of a tax-option (S) corporation which is required to file a Wisconsin franchise or income tax return, you will receive a Wisconsin Schedule 5K-1 from the tax-option (S) corporation informing you of any adjustments to be made for Wisconsin tax purposes. (2) If you are a shareholder of a federal S corporation that elects not to be treated as a Wisconsin tax-option (S) corporation, you must reverse all items of S corporation income included on your federal return. Caution: Do not reverse any item of S corporation income reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. (3) Instead of using tax-option (S) corporation items deductible on federal Schedule A (Form 1040) to compute the Wisconsin itemized deduction credit, you may elect to treat these items as subtraction modifications. Your subtraction is limited to the amount actually deductible for federal purposes (as allowable under Wisconsin Law) on federal Schedule A (Form 1040). If you are electing to treat charitable contributions as a subtraction modification, see the line 42 instructions.

Required Attachments: Submit a copy of your Schedule 5K-1 and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Enter the name and FEIN of the tax-option (S) corporation on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry. For example, if you have a $1,000 subtraction from tax-option (S) corporation A and a $5,000 subtraction from tax-option (S) corporation B, enter two separate subtractions on line 43 and enter the name and FEIN of tax-option (S) corporation A and tax-option (S) corporation B on the lines provided. See page 4 of the instructions for Schedule AD, line 28, for making adjustments for additions. For more information, get Publication 102, Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders. See page 11 of the Form 1 instructions for information on how to get this publication. If an adjustment listed on Schedule 5K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be adjusted on Wisconsin Schedule I. Line 46 – Tax-Option (S) Corporation Entity Level Tax Election Adjustments If you were a shareholder of a tax-option (S) corporation that elected to be taxed at the entity level, you must compute your subtraction modification due to the entity-level tax election as follows. Note: If the tax-option (S) corporation made the election, the box will be checked on Schedule 5K-1, Part B, box 3. 1. Complete Schedule I to modify your federal adjusted gross income, using the Internal Revenue Code (IRC) in effect under Wisconsin law, as if the election was not made. 2. Complete Schedule AD (line 28) to make any addition modifications as if the election was not made. 3. Complete Schedule SB (line 43) to make any subtraction modifications as if the election was not made. 4. For each tax-option (S) corporation, net all tax-option (S) corporation items included in your Wisconsin income (including the adjustments made on Schedules I, AD, and SB above) and remove the tax-option (S) corporation items by entering the net amount as either an addition to income on Schedule AD, line 29, or a subtraction from income on Schedule SB, line 46. You must enter the FEIN for each tax-option (S) corporation for which you are removing items from your Wisconsin income. See example on the next page. Caution: Do not reverse any item of tax-option (S) corporation gain or loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. See the Schedule WD instructions for more information.

Required Attachments: Submit a copy of your Schedule 5K-1 and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. For more information, see pages 38 and 39 of Publication 102, Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders. See page 11 of the Form 1 instructions for information on how to get this publication.

- 15 - Example: Shareholder A was a Wisconsin resident for the entire year in 2022 and owns 50 percent of Tax-option (S) Corporation. Shareholder A’s only sources of income for 2022 are $15,000 of wages and $100,000 of federal ordinary business income from the tax-option (S) corporation. Tax-option (S) corporation makes an election under sec. 71.365(4m)(a), Wis. Stats., to pay tax at the entity level for 2022. Tax-option (S) Corporation’s $100,000 of federal ordinary business income for 2022 has the following Wisconsin differences: • $10,000 of additional Wisconsin depreciation expense because of a different depreciable basis of an asset determined under the IRC in effect for Wisconsin purposes • $5,000 of Wisconsin tax paid by the tax-option (S) corporation with its 2021 Form 5S deducted on the 2022 federal Form 1120-S Shareholder A must file the following forms: • Schedule I to reduce federal adjusted gross income by $10,000 of additional depreciation • Schedule AD, line 28, to report the addition modification of $5,000 relating to the tax paid to Wisconsin with the 2021 Form 5S and deducted on the 2022 federal Form 1120-S • Schedule SB, line 46, to report a $95,000 subtraction modification for Wisconsin income taxed at the entity level of the tax- option (S) corporation Computation of the $95,000 subtraction from Wisconsin income reported by the tax-option (S) corporation Amount Description $100,000 Federal ordinary business income from the tax-option (S) corporation

($10,000) Schedule I depreciation difference

$5,000 Schedule AD (line 28) - addition modification relating to tax paid to Wisconsin and deducted on federal Form 1120-S

$95,000 Schedule SB (line 46) - subtraction modification for Wisconsin income reported by the tax-option (S) corporation Line 47 – Partnership, Limited Liability, Trust, or Estate Adjustments If you were a member of a partnership or limited liability company (LLC) treated as a partnership, or you received income from an estate or trust, you will receive a statement from the partnership, LLC, trust, or estate notifying you of any additions or subtractions which you should make on your return. Fill in the amount of any such subtractions on line 47. See page 6 of the instructions for Schedule AD, line 30, for making adjustments for additions.

Required Attachments: Submit a copy of your Schedule 3K-1 and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Enter the name and FEIN of the partnership on the line(s) provided. If you have more than 3 entries, attach a schedule listing each additional entry. For example, if you have a $1,000 subtraction from partnership A and a $5,000 subtraction from partnership B, enter two separate subtractions on line 47 and enter the name and FEIN of partnership A and partnership B on the lines provided.

If an adjustment listed on Schedule 2K-1 or 3K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be adjusted on Wisconsin Schedule I. Line 48 – Partnership Entity Level Tax Election Adjustments If you were a partner or member of a partnership or LLC treated as a partnership that elected to be taxed at the entity level, you must compute your subtraction modification due to the entity-level tax election as follows. Note: If the partnership made the election, the box will be checked on Schedule 3K-1, Part C, box 3. 1. Complete Schedule I to modify your federal adjusted gross income, using the Internal Revenue Code (IRC) in effect under Wisconsin law, as if the election was not made. 2. Complete Schedule AD (line 30) to make any addition modifications as if the election was not made.

- 16 - 3. Complete Schedule SB (line 47) to make any subtraction modifications as if the election was not made. 4. For each partnership, net all partnership items included in your Wisconsin income (including the adjustments made on Schedules I, AD, and SB above) and remove the partnership items by entering the net amount as either an addition to income on Schedule AD, line 31, or a subtraction from income on Schedule SB, line 48. You must enter the FEIN for each partnership for which you are removing items from your Wisconsin income. See example below. Caution: Do not reverse any item of partnership gain or loss reported on federal Schedule D. These items have already been removed from Wisconsin income when you completed Wisconsin Schedule WD. See the Schedule WD instructions for more information.

Required Attachments: Submit a copy of your Schedule 3K-1 and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Example: Partner A was a Wisconsin resident for the entire year in 2022 and owns 50 percent of Partnership. Partner A’s only sources of income for 2022 are $15,000 of wages and $100,000 of federal ordinary business income from the partnership. Partnership makes an election under sec. 71.21(6)(a), Wis. Stats., to pay tax at the entity level for 2022. Partnership’s $100,000 of federal ordinary business income for 2022 has the following Wisconsin differences: • $10,000 of additional Wisconsin depreciation expense because of a different depreciable basis of an asset determined under the IRC in effect for Wisconsin purposes • $5,000 of Wisconsin tax paid by the partnership with its 2021 Form 3 deducted on the 2022 federal Form 1065 Partner A must file the following forms: • Schedule I to reduce federal adjusted gross income by $10,000 of additional depreciation • Schedule AD, line 30, to report the addition modification of $5,000 relating to the tax paid to Wisconsin with the 2021 Form 3 and deducted on the 2022 federal Form 1065 • Schedule SB, line 48, to report a $95,000 subtraction modification for Wisconsin income taxed at the entity level of the partnership Computation of the $95,000 subtraction from Wisconsin income reported by the partnership Amount Description $100,000 Federal ordinary business income from the partnership

($10,000) Schedule I depreciation difference

$5,000 Schedule AD (line 30) - addition modification relating to tax paid to Wisconsin and deducted on federal Form 1065

$95,000 Schedule SB (line 48) - subtraction modification for Wisconsin income reported by the partnership Line 49 – Other Subtractions from Income You may subtract any amounts not taxable by Wisconsin (less related expenses except those expenses which are used to calculate the Wisconsin itemized deduction credit) which have been included as income on your federal tax return or excluded from federal deductions and not included on lines 1 through 48 above. Write a brief description of the subtraction on the line provided. Example: Wisconsin doesn’t tax certain relocation assistance payments received by persons displaced by condemnation, subject to the conditions in sec. 32.19, Wis. Stats. State Grant Programs During the COVID-19 Pandemic The following income is exempt from Wisconsin income and franchise tax: • Income received from the state of Wisconsin with money received from the coronavirus relief fund authorized under 42 USC 801 to be used for any of the following purposes: ◦ Grants to small businesses ◦ A farm support program ◦ Broadband expansion ◦ Privately owned movie theater grants

- 17 - ◦ A nonprofit grant program ◦ A tourism grants program ◦ A cultural organization grant program ◦ Music and performance venue grants ◦ Lodging industry grants ◦ Low-income home energy assistance ◦ A rental assistance program ◦ Supplemental child care grants ◦ A food insecurity initiative ◦ Ethanol industry assistance ◦ Wisconsin Eye • Income received in the form of a grant issued by the Wisconsin Economic Development Corporation during and related to the COVID-19 pandemic under the ethnic minority emergency grant program. Income from these programs is included in federal income pursuant to sec. 61 of the Internal Revenue Code, unless an exception applies. For Wisconsin, this income should be excluded from federal adjusted gross income on line 49. Use a description similar to “Wisconsin COVID-19 Program Funds.” Restaurant Revitalization Grants Income received in the form of a grant issued by the restaurant revitalization fund under section 5003 of Public Law 117-2 (American Rescue Plan Act of 2021), is exempt from Wisconsin income and franchise taxes. This income should be excluded from federal adjusted gross income on line 49. Use a description similar to “Restaurant Revitalization Grants.” Note: Expenses paid for with state grant programs and restaurant revitalization grants in the computation of federal adjusted gross income are not required to be added back on the Wisconsin return. Investment in a Wisconsin Qualified Opportunity Fund (QOF) You may qualify for a subtraction modification for an investment in a Wisconsin QOF under sec. 71.05(25m), Wis. Stats., if all of the following conditions are met: • In a previous year, you deferred paying tax on a capital gain by investing in a Wisconsin QOF. • For the year in which you invested in the Wisconsin QOF, the Wisconsin QOF properly filed Wisconsin Form WQOF and provided a copy to you. Exception: Form WQOF is not required for taxable years beginning prior to January 1, 2020. • You held the investment in the Wisconsin QOF for at least 5 years. • For taxable year 2022, you qualify for the federal exclusion for investment in a qualified opportunity zone. • You are not excluding or deferring the gain on Schedule QI or Schedule CG under the qualified Wisconsin business program If the above conditions are met, you may use the following worksheet to calculate your subtraction. 1. If the investment in the WI QOF was held for at least 5 years but less than 7 years, enter 10%.

If the investment in the WI QOF was held for 7 years or more, enter 15% . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Amount of deferred gains from the investment in a WI QOF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Multiply line 2 by line 1. This is the amount of the subtraction to report on Schedule SB, line 49.

Use a description similar to “Wisconsin QOF subtraction” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Worksheet - Wisconsin QOF Subtraction Caution: • If you are a partner in a partnership or a shareholder in a tax-option (S) corporation, do not include a “Wisconsin QOF subtraction” from Schedule 3K-1, Part V, line 15, or Schedule 5K-1, Part IV, line 18, in the worksheet above. Amounts shown on Schedules 3K-1 or 5K-1 should be reported on the appropriate line(s) of Schedule SB with other items of income, gain, loss, or deduction, from the partnership or tax-option (S) corporation. • Do not use this subtraction when using a different federal election for Wisconsin and federal tax purposes. Instead, complete a pro forma federal return using the election chosen for Wisconsin or adjust using Schedule I. The federal adjusted gross income from this pro forma federal return or from Schedule I is computed on line 3 of Form 1. If completing a pro forma federal return, attach the pro forma federal return to your Wisconsin return instead of the return sent to the IRS.

• Do not use this subtraction for wages which are taxable in another state as well as Wisconsin. Instead, include these wages in Wisconsin income and see page 23 of the Form 1 instructions for how to claim a credit for net tax paid to another state.

- 18 - Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations in effect as of November 3, 2022: ch. 71, Wis. Stats. and sec. Tax 3.01, Wis. Adm. Code Additional Information For more information, you may: Call: (608) 266-2486 Email: DORIncome@wisconsin.gov Write: Mail Stop 5-77

Wisconsin Department of Revenue

PO Box 8949

Madison WI 53708-8949

I-0103 (R. 7-22) Form 1 – Subtractions from Income 2022 ScheduleSB File with Wisconsin Form 1 Wisconsin Department of Revenue Name Social Security Number See the instructions for additional information on the subtractions listed below. Enter all amounts as positive numbers. 1 Taxable refund of state income tax (from line 1 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . 1 2 United States government interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Social security adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Capital gain/loss subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Long-term care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Tuition and fee expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Contributions to an Edvest or Tomorrow’s Scholar college savings account . . . . . . . . . . . . . . . . . . 10 11 Distributions of certain earnings from Wisconsin state-sponsored college tuition programs . . . . . . 11 12 Military and uniformed services retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Local and state retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Federal retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Railroad retirement benefits, railroad unemployment insurance, and sickness benefits . . . . . . . . . 15 16 Retirement income subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Reserve or National Guard members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 U.S. Armed Forces active duty pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Combat zone related death . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Contributions to ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Disability income exclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Wisconsin net operating loss deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Farm loss carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Native Americans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Sale of business assets or assets used in farming to a related person . . . . . . . . . . . . . . . . . . . . . . 26 27 Recoveries of federal itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Repayment of income previously taxed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Add lines 1 through 28. Enter here and on line 30, page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Subtractions from Income Now go to page 2 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Save Print Clear Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter.

Name Social Security Number 2022 Schedule SB Page 2 of 3 .00 30 Enter amount from line 29 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Human organ donation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Expenses paid to related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Income from a related entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 34 Legislator’s per diem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 35 Sales of certain insurance policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Physician or psychiatrist grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee

and Special Olympic Board of Directors prize money . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 AmeriCorps education awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 Differences in federal and Wisconsin basis of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Differences in federal and Wisconsin basis of partnership interest prior to 1975 . . . . . . . . . . . . 40 41 Differences in federal and Wisconsin reporting of marital property (community) income . . . . . . 41 42 Charitable contributions from tax-option (S) corporations (list and provide amount)

a Name

FEIN Amount 42a

b Name

FEIN Amount 42b

c Name

FEIN Amount 42c

d Add lines 42a through 42c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42d 43 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 46 (list and

provide amount)

a Name

FEIN Amount 43a

b Name

FEIN Amount 43b

c Name

FEIN Amount 43c

d Add lines 43a through 43c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43d 44 Add lines 30 through 41, 42d and 43d. Enter here and on line 45, page 3 . . . . . . . . . . . . . . . . . 44 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

Name Social Security Number 2022 Schedule SB Page 3 of 3 45 Enter amount from line 44 on page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 46 Tax-option (S) corporation entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 46a

b Name

FEIN Amount 46b

c Name

FEIN Amount 46c

d Add lines 46a through 46c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46d 47 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments

listed on line 48 (list and provide amount)

a Name

FEIN Amount 47a

b Name

FEIN Amount 47b

c Name

FEIN Amount 47c

d Add lines 47a through 47c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47d 48 Partnership entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 48a

b Name

FEIN Amount 48b

c Name

FEIN Amount 48c

d Add lines 48a through 48c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48d 49 Other subtractions from income (list and provide amount)

a Amount 49a

b Amount 49b

c Amount 49c

d Add lines 49a through 49c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49d 50 Add lines 45, 46d, 47d, 48d, and 49d. This is your total subtraction from income. Enter on Form 1,

line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

I-070i (R. 07-22) 1 a Amount from line 1a of Schedule D 1 b Amount from line 1b of Schedule D 2 Amount from line 2 of Schedule D 3 Amount from line 3 of Schedule D 4 Short-term gain from Form 6252 and short-term gain or loss from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . 4 5 Net short-term gain or loss from partnerships, S corporations, estates, and trusts from Schedule(s) K‑1 . . . . . . . . . . 5 6 Adjustment from Wisconsin Schedule T (see Basis Difference in instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Short-term capital loss carryover from 2021 Wisconsin Schedule WD, line 34. Enter amount as a negative number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Net short-term capital gain or loss. Combine lines 1a through 7 in column (h) . . . . . . . . . . . . . . . . . . . . . . . 8. 00 Part I Short-Term Capital Gains and Losses – Assets Held One Year or Less 2022 Capital Gains and Losses Name(s) shown on Form 1 or Form 1NPR Your social security number Schedule WD Wisconsin Department of Revenue u Include with Wisconsin Form 1 or 1NPR u. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00 (h) Gain or loss Subtract column (e) from column (d) and combine the result with column (g) (e) Cost or other basis (g) Adjustments to gain or loss from Form(s) 8949, Part I, line 2, column (g) (d) Proceeds (sales price) Note: Round all amounts (use a minus sign (-) for negative amounts) Part II Long-Term Capital Gains and Losses – Assets Held More Than One Year 9 a Amount from line 8a of Schedule D 9 b Amount from line 8b of Schedule D 10 Amount from line 9 of Schedule D 11 Amount from line 10 of Schedule D 12 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or loss from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Net long-term gain or loss from partnerships, S corporations, estates, and trusts from Schedule(s) K‑1 . . . . . . . . . . 13 14 Capital gain distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Adjustment from Wisconsin Schedule T (see Basis Difference in instructions) . . . . . . . . . . . . . . . . . . . . . . . . 15 15 a Adjustment from Wisconsin Schedule QI. Enter amount as a negative number. . . . . . . . . . . . . . . . . . . . . . . . . 15a 16 Long-term capital loss carryover from 2021 Wisconsin Schedule WD, line 39. Enter amount as a negative number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Net long-term capital gain or loss. Combine lines 9a through 16 in column (h) . . . . . . . . . . . . . . . . . . . . . . 17. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00 (h) Gain or loss Subtract column (e) from column (d) and combine the result with column (g) (e) Cost or other basis (g) Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g) (d) Proceeds (sales price) Note: Round all amounts (use a minus sign (-) for negative amounts). 00. 00 Go on to Part III →. 00. 00 Save Print Clear Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter.

18 Combine lines 8 and 17, and fill in the net gain or loss here (if line 18 is a loss, go to line 28) . . . . . . . . . . . . 18 19 Fill in the smaller of line 17 or 18, or -0- if a loss or no entry on line 17 . . . . . . . . . . . . 19 20 Fill in 30% of line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . 20 21 Fill in the amount of long-term capital gain from the sale of farm assets listed on

Form 8949 and taxable to Wisconsin plus gain from the sale of farm assets that is

included on line 12 or 13 of Schedule WD. If zero, skip lines 22 through 25 and fill

in the amount from line 20 on line 26 . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . 21 22 Gain included in line 17. Do not include any losses in this amount . . . . . . . . . . . . . . . 22 23 Divide line 21 by line 22. Carry the decimal to 4 places . . . . . . . .. . . . . . . . . . . . . . . . 23 24 Multiply line 19 by the decimal amount on line 23 . . . . . . . . . . . .. . . . . . . . . . . . . . . . 24 25 Fill in 30% of line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Add lines 20 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Subtract line 26 from line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 If line 18 shows a loss, fill in the smaller of: (a) The loss on line 18,

(b) $500, or

(c) Wisconsin ordinary income (see instructions) . . . . 28. 00. 00. 00 Name Social Security Number 2022 Schedule WD Page 2 of 2 Part III Summary of Parts I and II (see instructions) - use a minus sign (-) for negative amounts.. 00. 00 Note: When figuring whether a, b, or c is smaller, treat all numbers as if they are positive. . 00. 00. 00. 00. 00 . 29 Adjustment (see instructions for Part IV and Schedule I adjustments)

a Fill in gain from line 7 of federal Form 1040 or 1040-SR, or gain from line 1e of

Schedule I, if filed (if a loss, fill in -0-) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29a

b Fill in gain from Part III, line 27, (if blank, fill in -0-) . . . . . . . . . . . . . . . . . . . . . . . 29b

c If line 29b is more than 29a, subtract line 29a from line 29b. See instructions on where to enter this amount . . 29c

d If line 29b is less than 29a, subtract line 29b from line 29a. See instructions on where to enter this amount . . 29d

e Fill in loss from line 7 of federal Form 1040 or 1040-SR, as a positive

amount or the loss from line 2c of Schedule I, if filed (if a gain, fill in -0-) . . . . . . . 29e

f Fill in loss from Part III, line 28 as a positive amount . . . . . . . . . . . . . . . . . . . . 29f

g If line 29f is more than 29e, subtract line 29e from line 29f. See instructions for where to enter this amount. . 29g

h If line 29f is less than 29e, subtract line 29f from line 29e. See instructions for where to enter this amount . 29h. 00. 00. 00. 00 Part IV Computation of Wisconsin Adjustment to Income. 00. 00. 00. 00 30 Fill in loss shown on line 8 as a positive amount. If none, fill in -0- and skip lines 31 through 34 . . . . . . . . . 30 31 Fill in gain shown on line 17. If that line is blank or shows a loss, fill in -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Fill in the smaller of line 28 or line 32, treating both as positive amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 34 Subtract line 33 from line 32. This is your short-term capital loss carryover from 2022 to 2023 . . . . . . . . . . 34 35 Fill in loss from line 17 as a positive amount. If none, fill in -0- and skip lines 36 through 39 . . . . . . . . . . . 35 36 Fill in gain shown on line 8. If that line is blank or shows a loss, fill in -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Subtract line 36 from line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 Subtract line 33 from line 28, treating both as positive amounts. (Note: If you skipped

lines 31 through 34, fill in amount from line 28 as a positive amount.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 Subtract line 38 from line 37. This is your long-term capital loss carryover from 2022 to 2023 . . . . . . . . . . 39. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00 Part V Computation of Capital Loss Carryovers from 2022 to 2023 (Complete this part if the loss on line 18 is more than the loss on line 28.)

Married filing separate return. Fill in spouse’s SSN above and full name here ............... Wisconsin income tax 2023 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 2023. 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, 2023, or other tax year beginning , 2023 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 2023 Form 1 Page 2 of 4 Name SSN 13 Itemized deduction credit. Include Schedule 1, page 4 . . . . . . . . . . . . . . 13 14 Additional child and dependent care tax credit (see page 17)

Federal credit from Form 2441 . . . . . . x 50% = 14 15 School property tax credit

a Rent paid in 2023 – heat included

Rent paid in 2023 – heat not included

b Property taxes paid on home in 2023 16 Working families tax credit (see page 20) . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Married couple credit. Include Schedule 2, page 4 . . . . . . . . . . . . . . . . 17 18 Nonrefundable credits from line 34 of Schedule CR . . . . . . . . . . . . . . . . 18 19 Net income tax paid to another state. Include Schedule OS . . . 19 Find credit from table page 19. . 15a } Find credit from table page 20. . 15b .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 20 Add lines 13 through 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Subtract line 20 from line 12. If line 20 is larger than line 12, fill in 0. This is your net tax . . . . . . 21 22 Sales and use tax due on internet, mail order, or other out-of-state purchases (see page 23) . 22

If you certify that no sales or use tax is due, check here . . . . . . . . . . . . . . . . . . . . . . . . . 23 Donations (decreases refund or increases amount owed)

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

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

c Veterans trust fund . . . g Red Cross WI Disaster Relief

d Multiple sclerosis . . . . h Special Olympics Wisconsin

Total (add lines a through h) . . . . 23i 24 Penalties on IRAs, retirement plans, MSAs, etc. (see page 25) . . x .33 = . 24 25 Other penalties (see page 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Add lines 21, 22, 23i, 24, and 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Wisconsin tax withheld. Include withholding statements . . . . . . . . . . . 27 28 2023 estimated tax payments and amount applied from 2022 return . . 28 29 Earned income credit. Number of qualifying children . . .

Federal

credit. . . . . x % =. . . . . . . . . . . . . . . 29 30 Farmland preservation credit. a Schedule FC, line 17. . . . . . . . . . . . . 30a

b Schedule FC‑A, line 13 . . . . . . . . . . . 30b 31 Repayment credit (see page 27) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .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 .00 .00

Name(s) shown on Form 1 Your social security number 2023 Form 1 Page 3 of 4 NO COMMAS; NO CENTS 32 Homestead credit. Include Schedule H or H‑EZ. . . . . . . . . . . . . 32 33 Eligible veterans and surviving spouses property tax credit . . . 33 34 Refundable credits from Schedule CR, line 40. Include Schedule CR . 34 35 AMENDED RETURN ONLY–Amounts previously paid (see page 31) 35 36 Add lines 27 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 AMENDED RETURN ONLY–Amounts previously refunded (see page 31) 37 38 Subtract line 37 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 If line 38 is larger than line 26, subtract line 26 from line 38.

This is the AMOUNT YOU OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Amount of line 39 you want REFUNDED TO YOU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Amount of line 39 you want

APPLIED TO YOUR 2024 ESTIMATED TAX . . . . . . . . . . . . . 41 42 If line 38 is smaller than line 26, subtract line 38 from line 26.

This is the AMOUNT YOU UNDERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 43 Underpayment interest. Fill in exception code - See Sch. U . . . . . . . . . . . . . . . . . . . . . . 43 44 Add lines 42 and 43. This is the AMOUNT YOU OWE. Paper clip payment to front of return 44 45 Interest (see page 34) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 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 1-4) and withholding statements in the order listed on page 5. Mail your return to: Wisconsin Department of Revenue If tax due......................................PO Box 268, Madison WI 53790-0001 If refund or no tax due.................PO Box 59, Madison WI 53785-0001 If homestead credit claimed........PO Box 34, Madison WI 53786-0001 Do Not Submit Photocopies 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) .00 .00 Caution: Only enter a Wisconsin Identity Protection PIN if you received one from the department (see page 34).

2023 Form 1 Page 4 of 4 Name SSN 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 17 on page 2 of Form 1. . . . . . . . . 8 Schedule 2 – Married Couple Credit When Both Spouses Are Employed (see page 21) 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 NO COMMAS; NO CENTS

Instruction Updates

• December 28, 2023 – Corrected the earned income credit instructions to state that a married individual filing a separate return must meet the requirements under sec. 7703(b), IRC, to be eligible for Wisconsin's credit.

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 2023 New in 2023 Capital Loss Deduction – The maximum deduction for a net capital loss has increased from $500 to $3,000 for most taxpayers. If you are married and file a separate return, the maximum deduction is $1,500. College Savings Account – The subtraction for contributions to a Wisconsin state-sponsored college savings account is increased to $3,860 per beneficiary ($1,930 per beneficiary if you are married filing a separate return or a divorced parent). See the Schedule CS instructions. Tax Rates Reduced – The tax rates for the first and second income brackets were reduced. The new tax rates for those brackets are 3.5% and 4.4% respectively. Tuition and Fee Expenses – The subtraction for tuition and fees decreased to $6,974 per student. The phase-out range has increased. See page 4 of the Schedule SB instructions. Earned Income Credit – Wisconsin has adopted the changes made to the federal earned income credit in Public Law 117-2. This law increased the amount of investment income allowed before a taxpayer was disqualified from the credit and made other changes. For Wisconsin's earned income credit, you must still have a qualifying child to be eligible. Tax returns are due: Monday April 15, 2024 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. My Tax Account allows taxpayers to: • Sign up for Wisconsin Identity Protection PIN (see page 34) • View/schedule estimated payments and cancel previously scheduled payments • Opt in to get email from DOR – no need to wait for the mail • File a standalone homestead credit claim • Check refund status and more Visit My Tax Account to file your Wisconsin individual income tax return (Form 1) online for free (see page 5). MY TAX ACCOUNT Become an Organ Donor Visit donatelifewisconsin.org to learn about organ and tissue donation in Wisconsin, or visit the National Donor Registry Program at donatelife.net to learn about organ and tissue donation in the United States.

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 2023 property tax bill, a record of any Wisconsin Works (W2) payments received in 2023, 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 2023 Standard Deduction Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 2023 Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 2023 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 2023 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 $1,250 and it included at least $401 of unearned income, or (2) Your gross income (total unearned income and earned income) was more than –

$12,760 if single,

$16,480 if head of household,

$23,620 if married filing jointly, or

$11,220 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 2023 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 2023.

Age as of You must file if your gross income* Filing status December 31, 2023 (or total gross income of a married couple) during 2023 was: Single Under 65 $13,460 or more

65 or older $13,710 or more Married-filing joint Both spouses under 65 $25,020 or more return One spouse 65 or older $25,270 or more

Both spouses 65 or older $25,520 or more Married-filing separate Under 65 $11,920 or more return 65 or older $12,170 or more (applies to each spouse individually) Head of household Under 65 $17,180 or more

65 or older $17,430 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, 2024, you are considered to be a year older as of December 31, 2023. Example: If you were born on January 1, 1959, you are considered to be age 65 as of December 31, 2023. 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 If you meet the conditions under 50 U.S.C. 4001, you may elect to treat Wisconsin as your state of residence. 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 2023 • 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, 2024. 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, 2024. This applies even though you may have an extension of time to file. If you do not file your return by April 15, 2024, 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, 2024. Submit the payment with a 2023 Wisconsin Form 1‑ES. You can get this form at any Department of Revenue office or use 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 served in support of Operation Enduring Sentinel in the United States, (2) you qualify for a federal extension because of service in a combat zone or contingency operation, or (3) 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 1, 2024, 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 have an extension of time to file due to service in support of Operation Enduring Sentinel in the United States, enter “01” in the Special Conditions box. 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 or 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: • My Tax Account (MTA) – Certain taxpayers may be able to file their individual income tax returns in MTA. In order to use MTA to file your 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, 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 MTA. See Schedule H instructions for qualifications to claim the homestead credit through MTA. • 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 a “ı” 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 four 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 four 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 tax is due) (if refund or no tax due) (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 17, 2028, for 2023 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 2023 Form 1 and elect to carry the NOL back to 2021 and 2022, 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 2023 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 25. 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, 2021. 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 2021 and $2,000 of credit to offset tax in 2022. On December 1, 2023, 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, 2021, and December 1, 2023, 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 31, 2023: 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 25 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 2023 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 2024 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 2024 in installments beginning April 15, 2024, using Wisconsin Form 1-ES • Increase the amount of income tax withheld from your 2024 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 website. 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, 2023 – 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 2023 – Not claimed as a dependent on anyone’s 2023 federal tax return (unless you were 62 or older on December 31, 2023) – Not living in tax-exempt public housing for all of 2023 (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 2023 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 2023 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 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. If your spouse died during 2023 and you did not remarry in 2023, you can file a joint return. You can also file a joint return if your spouse died in 2024 before filing a 2023 return. A joint return should show your spouse’s 2023 income before death and your income for all of 2023. 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 2023 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. 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 The Wausau office is open on a limited schedule. 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 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 any department office or 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 2023 111 How to Get a Private Letter Ruling From the Wisconsin Department of Revenue 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 Lottery Winnings 601 Wisconsin Taxation of Pari-Mutuel Wager Winnings You can get tax help, forms, or publications 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 2023 return for calendar year 2023 and fiscal years that begin in 2023. 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, a 52-53 week period, 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 2022 and you are filing a joint return for 2023 with the same spouse, be sure to enter your names and social security numbers in the same order as on your 2022 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 2023 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 2023, for information on what income you must report. Single You may check “single” if any of the following was true on December 31, 2023: • 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, 2023, and did not remarry in 2023 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, 2023 • Your spouse died in 2023 and you did not remarry in 2023 • You were married at the end of 2023, and your spouse died in 2024 before filing a 2023 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 2023, 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 01 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 2023 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 2023 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, 2023. 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, 2023.

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 – Operation Enduring Sentinel (page 4) Both taxpayers deceased (page 10)

Extension – Combat zone (page 4) Fiscal filer (page 12)

Extension – Federally declared disaster (page 4) Schedule RT attached (Schedule SB instructions,

page 12)

Divorce decree (page 6)

Extension – Live outside or military naval service

Injured spouse (page 6) outside U.S. or Puerto Rico (page 4)

Single decedent or primary taxpayer if joint return (page 10) Multiple special conditions

Spouse deceased if joint return (page 10)

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 2023 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 Code 18

14 Line Instructions Line 2 Adjustments to Federal Adjusted Gross Income – continued 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/2023Individual.aspx.

If any provision of federal law which does not apply for Wisconsin purposes affects your federal adjusted gross income, you must complete Wisconsin Schedule I and include it with your Form 1. The amount you fill in on line 2 of Form 1 (and amounts filled in on Schedule 1 on page 4 of Form 1) should be the revised amount determined on Schedule I, line 3 (or in Part II of Schedule I.) If Schedule I adjustments in any prior year affect income or expense items, depreciation, amortization, or sec. 179 expense in 2023, you must also make adjustments on Schedule I for 2023. 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 2023, 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. – Enterprise zone jobs credit – Economic development tax credit – Jobs tax credit – Capital investment credit – Community rehabilitation program credit – Research credits – Manufacturing and agricultural credit – Business development credit – Electronics and information technology

manufacturing zone credit – Employee college savings account contribution

credit • 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 • Differences in federal and Wisconsin basis of assets • Differences in federal and Wisconsin reporting of marital property (community) income • Addition required for certain credits – Farmland preservation credit – Development zones credits 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 • Reserve or National Guard members • U.S. Armed Forces active duty pay • Combat zone related death

15 Line Instructions Line 6 Total Subtractions from Income from Schedule SB – continued • Adoption expenses • Contributions to ABLE accounts • Disability income exclusion • Wisconsin net operating loss deduction • Farm loss carryover • Native Americans • Sale of business assets or assets used in farming to a related person • Recoveries of federal itemized deductions • Repayment of income previously taxed • 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 • Partnership, limited liability company, trust, or estate adjustments • Tax-option (S) corporation adjustments • Tax-option (S) corporation entity level tax election 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. 1. Earned income* included on line 7 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. .00 2. Addition amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 400.00 3. Add lines 1 and 2. If total is less than $1,250, enter $1,250 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 Line 10b If you or your spouse were 65 or older on December 31, 2023, check the appropriate lines. Your number of exemptions is equal to the number of lines checked. 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 2023 in the amount of $20,000. Your federal adjusted gross income for federal purposes is $20,000. Your charitable contributions reported on line 11 of Schedule A are $12,000 based on an income limita­ tion 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 purposes is $18,000 ($30,000 x 60% = $18,000). Enter $18,000 on line 3 of Schedule 1. 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 which you are allowed, if any, for purposes of the itemized deduction credit. • 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

– Mortgage insurance premiums treated as interest • 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 claimed the federal child and dependent care tax credit on your federal return, you may claim the additional child and dependent care tax credit. To claim the additional child and dependent care tax credit, complete the following steps and fill in the required information in the spaces provided on line 14.  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. Step 1 Fill in the amount of your federal child and dependent care tax credit on the line provided next to "Federal credit". This is the amount from line 9c of federal Form 2441. Step 2 Multiply the amount of your federal credit (Step 1) by 50%. Fill in the result on line 14. This is your additional child and dependent care tax credit. What to include with your return You must include a copy of your completed federal Form 2441 with Form 1. Failure to provide this information may delay your refund. Line 15 Renter’s and Homeowner’s School Property Tax Credit You may claim a credit if you paid rent during 2023 for living quarters used as your primary residence OR you paid property taxes during 2023 on your home. You are eligible for a credit whether or not you claim homestead credit on line 32. 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 15a and 15b 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. 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 Renter's and Homeowner's School Property Tax Credit – continued 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 15a and 15b. Line 15a How to Figure the Renter’s School Property Tax Credit Step 1 Rent Paid in 2023 Fill in on the appropriate line(s) the total rent that you paid in 2023 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 2023 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 2023. For example, if you and two other persons rented an apartment and paid total rent of $6,000 in 2023, 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 15a. 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 15a 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

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* *Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 17. $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ If Rent Your Line 15a 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 15a 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 15a 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 15a Paid is: Credit is:

Col. 1 Col. 2

Heat Heat

But In- Not In-

At Less cluded cluded Least Than in Rent in Rent Line 15b How to Figure the Homeowner’s School Property Tax Credit Step 1 Property Taxes Paid on Home in 2023 Fill in the amount of property taxes that you paid in 2023 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 2023 Property taxes are further limited as follows: a. If you bought or sold your home during 2023, 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 15a How to Figure the Renter's School Property Tax Credit – continued

20 Line Instructions b. If you owned a mobile home during 2023, property taxes include the municipal permit fees paid to your municipality and/or the personal 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 15a.) 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 2023 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 2022 Wisconsin return. The taxpayer received a farmland preservation credit in 2023 of $600 that was based on 2022 property taxes accrued of $6,000. The 2022 property taxes were paid in 2023 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 2023 are $5,400 ($6,000 less $600 farmland preservation credit). Of this amount, $540 (10% of $5,400) is used to compute the 2023 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 15b. CAUTION If you are also claiming the renter’s credit on line 15a, 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 17.

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 15b

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

But Line 15b

At Less Credit Least Than is If Property Taxes are:

But Line 15b

At Less Credit Least Than is If Property Taxes are:

But Line 15b

At Less Credit Least Than is If Property Taxes are:

But Line 15b

At Less Credit Least Than is Line 16 Working Families Tax Credit If you are married filing a separate return, are under age 65, and your income on line 7 of Form 1 is less than $10,000, you may claim the working families tax credit. Exception You may not claim the working families tax credit if you may be claimed as a dependent on another person’s (for example, your parent’s) income tax return. • If the amount on line 7 of Form 1 is $9,000 or less, your working families tax credit is equal to your tax. Fill in the amount from line 12 of Form 1 on line 16. Line 15b How to Figure the Homeowner's School Property Tax Credit – continued

21 Line Instructions Line 16 Working Families Tax Credit – continued Working Families Tax Credit Worksheet Do not complete this worksheet if: • Line 7 of your Form 1 is $9,000 or less. • Line 7 of your Form 1 is $10,000 or more. • You may be claimed as a dependent on another person’s return. . 1. Amount from line 12 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Total credits from lines 13 through 15 of Form 1 plus the total of the first five credits listed in the line 18

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Subtract line 2 from line 1. If the result is zero or less, stop here. You do not qualify for the credit . . . . . . . . . . . 3. 4. Enter $10,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Fill in amount from line 7 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Divide line 6 by one thousand (1,000). Fill in decimal amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Multiply line 3 by line 7. This is your working families tax credit. Fill in this amount on line 16 of Form 1 . . . . . . . 8. • If the amount on line 7 of Form 1 is more than $9,000 but less than $10,000, use the worksheet below to compute your working families tax credit. • If the amount on line 7 of Form 1 is $10,000 or more, leave line 16 blank. You do not qualify for the credit. Line 17 Married Couple Credit You can claim the married couple credit if all of the following apply: • You are married filing a joint return • 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)

22 Line Instructions Line 18 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 18. See page 11 for information on obtaining Schedule CR. • Postsecondary Education Credit Carryforward (Schedule CF) • Water Consumption Credit Carryforward (Schedule CF) • Biodiesel Fuel Production Credit Carryforward (Schedule CF) • Health Insurance Risk-Sharing Plan Assessments Credit Carryforward (Schedule CF) • Veteran Employment Credit Carryforward (Schedule CF) • Film Production Company Investment 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. • 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 Schedule MA-M instructions 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. • Film Production Services Credit Carryforward – Nonrefundable portion (Schedule CF) • 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 2007-2022 returns, complete Schedule MS to determine the amount of carryover credit you may claim for 2023. • Manufacturing Investment Credit Carryforward (Schedule CF) • Dairy and Livestock Farm Investment Credit Carryforward (Schedule CF) • Ethanol and Biodiesel Fuel Pump Credit Carryforward (Schedule CF)

23 Line Instructions Line 18 Nonrefundable Credits – continued • Schedule DC – Development Zones Credits Special tax credits may be available to persons doing business in Wisconsin development zones. If you qualify for the development zones credits, complete Wisconsin Schedule DC. • Schedule DC – Capital Investment Credit The capital investment credit is available for businesses certified for tax benefits in a development opportunity zone, or agricultural development zone. Complete Part II of Schedule DC. • Opportunity Zone Investment Credit Carryforward (Schedule CF) • Technology Zone Credit Carryforward (Schedule CF) • Schedule ED – Economic Development Tax Credit The economic development tax credit may be claimed by persons certified by the WEDC and authorized to claim the credit. See Schedule ED. • 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. • 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. • Electronic Medical Records Credit Carryforward (Schedule CF) • Internet Equipment Credit Carryforward (Schedule CF) Line 19 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 19. Be sure to enter in the brackets on line 19 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. 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 22 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 2023 on which sales and use tax was not charged? If yes, you must report Wisconsin sales and use tax on these purchases on line 22 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, 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 on the next page to determine whether you are liable for Wisconsin sales and use tax.

If you do not include an amount on line 22, 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.

24 Line Instructions Line 23 Donations You may designate amounts as a donation to one or more of the programs listed on lines 23a through 23h. Your donation will either reduce your refund or be added to tax due. Add the amounts on lines 23a through 23h and fill in the total on line 23. Line 23a 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 23a. Line 23b 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 23b. Line 23c 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 23c. Line 23d 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 23d. Line 23e 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 23e. Line 23f 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 23f. Line 23g 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 23g. Line 23h Special Olympics Wisconsin You may donate an amount to Special Olympics Wisconsin, Inc. Fill in the amount you want to donate on line 23h. 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, 2025, or if your original return was filed after April 15, 2024, within 18 months of the date your return was filed. Line 22 Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases – continued In all Wisconsin counties except those shown below, the tax rate was 5.5% for all of 2023. If storage, use, or consumption in 2023 was in one of the following counties, the tax rate was 5%:

Manitowoc Winnebago Racine Waukesha Sales and Use Tax Rate Chart 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. Sales and use tax rate (see rate chart) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x % 3. Amount of sales and use tax due for 2023 (line 1 multiplied by tax rate on line 2).

Round this amount to the nearest dollar and fill in on line 22 of Form 1 . . . . . . . . . . . . . $ Worksheet for Computing Wisconsin Sales and Use Tax

25 Line Instructions Line 24 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). Do not include any amount from line 8 of federal Form 5329. • 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). • 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 2023, fill in the total of such taxes in the space provided on line 24. Multiply the amount filled in by .33 (33%) and fill in the result on line 24.  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, and 16 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 25 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 25. 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 27 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 27. 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

26 Line Instructions • 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 28 2023 Wisconsin Estimated Tax Payments and Amount Applied From 2022 Return Fill in any payments you made on your 2023 estimated Wisconsin income tax (2023 Form 1-ES). This includes any exten­ sion payments made on 2023 Form 1-ES. Include any overpayment from your 2022 return that you were allowed as credit to your 2023 Wisconsin estimated tax.

Check Your Estimated Tax Payments Before filling in line 28, check the amount of your estimated tax payments on the department's website at revenue.wi.gov/Pages/apps/taxpaymentinquiry.aspx. 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 2022 returns that you and your spouse were allowed as credit to 2023 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 2023. 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 2023 and the name(s) and social security number(s) under which you made them. Line 29 Earned Income Credit If you qualify for the federal earned income credit and you have at least one qualifying child, you also 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 requirement of sec. 7703(b), IRC. If this is the case, your filing status for Wisconsin should be head of household, married.

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 29. 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 Fill in the federal earned income credit from line 27 of federal Form 1040 or 1040SR. . Line 27 Wisconsin Tax Withheld – continued

27 Line Instructions Step 3 Fill in the percentage rate which applies to you.

Number of qualifying Children Fill in this

(see Step 1 on page 26) percentage rate

1 4%

2 11%

3 or more 34% Step 4 Multiply the amount of your federal credit (Step 2) by the percentage determined in Step 3. Fill in the result on line 29. 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 29. Write “EIC” in the space to the right of line 29. Complete your return through line 34 of Form 1. Include a copy of your federal return (Form 1040 or 1040-SR) with your Form 1. Line 30 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 30a of Form 1 the amount from line 17 of your Schedule FC. Fill in on line 30b 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 31 Repayment Credit If you had to repay during 2023, 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 2023. (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 31 of Form 1. Include a statement showing how you computed your credit. Line 32 Homestead Credit If you are claiming homestead credit, attach Schedule H or H‑EZ to your Form 1. Fill in on line 32 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 29 Earned Income Credit – continued

28 Line Instructions Line 33 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.)

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 principal dwelling in Wisconsin. The credit is based on real and personal 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. Example: Taxpayer received a property tax bill on the house they owned in the amount of $3,000 for the 2023 tax year on December 22, 2023. Taxpayer did not pay any of their 2022 property tax bill in 2023. Taxpayer paid their 2023 property tax bill in 2 installments: • $1,500 on December 28, 2023 • $1,500 on April 11, 2024 The amount allowed for purposes of computing the veterans and surviving spouses property tax credit for 2023 is $1,500, which is the amount they paid on December 28, 2023. The remaining amount paid on April 11, 2024, of $1,500 may be claimed on the 2024 Wisconsin income tax return if the taxpayer is still eligible for the credit. Note: The date the property taxes are paid is the date the property taxes are received by the municipality.

29 Line Instructions Line 33 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. “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. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 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).

30 Line Instructions 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. 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 2023 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 http://dva.state.wi.us/Pages/home.aspx. You may submit these forms and supporting documents to your county veterans service officer or mail them to: Wisconsin Department of Veterans Affairs, Attn: Veterans Property Tax Credit, 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 2023 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 2023, and the certification, if required, received from the WDVA with your return. Line 34 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 34. • 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 JT – Jobs Tax Credit The credit is available based on wages paid to an eligible employee and costs incurred to undertake training activities. The credit is available to taxpayers who are certified by the WEDC. See Schedule JT. • Schedule BD – Business Development Credit The credit is available based on wages paid to an eligible employee, training costs, and personal and real property investment. The credit is available to taxpayers who are certified by the WEDC. See Schedule BD. • 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. Line 33 Eligible Veterans and Surviving Spouses Property Tax Credit – continued

31 Line Instructions Line 34 Refundable Credits From Schedule CR – continued • 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.

No interest is paid on refunds issued for the enterprise zone jobs credit, jobs tax credit, business development credit, or electronics and information technology manufacturing zone credit. Line 35 Amounts Previously Paid Amended return only – Complete this line only if this is an amended 2023 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 2023 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 37 Amounts Previously Refunded Amended return only – Complete this line only if this is an amended 2023 Form 1. Fill in the refund from your original 2023 return (not including the amount applied to your 2024 estimated tax). This is generally the amount from line 40 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 2023 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 35 instead of line 37. Line 38 Subtraction If line 37 is less than line 36, subtract line 37 from line 36 and fill in the result on line 38. If line 37 is more than line 36, subtract line 36 from line 37 and fill in the result on line 38 as a negative number by placing a minus sign (−) in front of the number. Line 39 Amount You Overpaid If line 26 is less than line 38, subtract line 26 from line 38. Fill in the result on line 39. If line 38 is a negative number, do not complete line 39.  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 43 instructions to see if you owe underpayment interest. If you owe underpayment interest and you show an overpayment on line 39, reduce the amount on line 39 by the amount of underpayment interest on line 43. Line 40 Refund Fill in on line 40 the amount from line 39 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 40 cannot be more than the amount on line 39 less the amount applied to your estimated tax on line 41. 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 2023 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 orginal return was filed, whichever is later, (2) a refund due from the homestead credit, enterprise zone jobs credit, jobs tax credit, business development credit, and electronics and information technology manufacturing zone credit, or (3) any portion of the refund that is applied to 2024 estimated tax.

32 Line Instructions Line 41 Amount Applied to 2024 Estimated Tax Fill in on line 41 the amount, if any, of the overpayment on line 39 you want applied to your 2024 estimated tax. If you are married filing a joint return, we will apply the amount on line 41 to your joint estimated tax. If you are married filing a separate return, we will apply the amount on line 41 to your separate estimated tax. Amended return only – Generally, the amount filled in on line 41 must be the same as the amount shown on line 41 of your original Form 1 (or as adjusted by the department). However, if you file your amended return by January 15, 2025, you may increase or decrease the amount to be applied to your 2024 estimated tax. Line 42 Amount You Underpaid If line 38 is less than line 26, complete line 42 to determine the amount you underpaid.

Interest on any tax due is 12% per year from the due date of your 2023 return. If you owe any interest, figure the interest on the amount of tax you underpaid. Enter the amount of interest on line 45. Do not include the amount of interest in the total on either line 42 or 44.

Amended return only – If the total of the amount on line 26 and line 41 is greater than line 38, you owe additional tax. Subtract line 38 from the total of lines 26 and 41. CAUTION If line 38 is a negative number because line 37 exceeds line 36, treat the amount on line 38 as a positive number and add (rather than subtract) line 38 to lines 26 and 41.

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 43 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 2024 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 https://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 https://tap.revenue.wi.gov/pay. You will be redirected to the deparment'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 6½ percent of the unpaid amount. For more information concerning payments, go to www.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.

33 Line Instructions Line 43 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 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 42 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 21 minus the amounts on lines 29 through 34. Exceptions You will not owe underpayment interest if your 2022 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 2022 and you were a Wisconsin resident for all of 2022. 2. The amounts on lines 27 and 28 of your 2023 return are at least as much as the tax shown on your 2022 return. Your estimated tax payments for 2023 must have been made on time and for the required amount. This does not apply if you did not file a 2022 return. The tax shown on your 2022 return is the amount on line 21 minus the amounts on lines 29 through 34.

Fill in the exception code in the brackets to the left of line 43 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 1, 2024. Qualified farmers and fishers must enter exception code “04” in the brackets to the left of line 43. 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 43. If you are due a refund, subtract the underpayment interest from the overpayment you show on line 39 and adjust lines 40 and 41 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 43 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 43. If the amount of underpayment interest is reduced, put a minus sign (−) in front of the amount on line 43. If line 39 of Form 1 shows an overpayment and you are reducing the amount of underpayment interest, add the amount on line 43 to the amount on line 39 of Form 1. Adjust lines 40 and 41 accordingly. If line 42 of Form 1 shows an underpayment and you are reducing the amount of underpayment interest, add the amount on line 43 to the amount on line 42 of Form 1. If the sum of lines 42 and 43 is greater than zero, enter the net amount on line 44. If the sum of lines 42 and 43 is less than zero, enter the net amount on line 39 as a positive number and complete lines 40 and 41 accordingly. Note: You may still owe interest (line 45) on the amount of tax you underpaid even if the sum of lines 42 and 43 is zero or an overpayment.

34 Line Instructions Line 45 Interest Interest on the amount you underpaid is 12% per year from the due date of your 2023 return. Figure the interest on the additional tax you owe. Enter the amount of interest on line 45. Do not include this interest in the total on line 42 or 44. ■ 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 2023 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 2024 tax return. This is April 15, 2025, 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 2023 Standard Deduction Table Dependents or persons filing short-period returns or excluding income from U.S. Possessions, see page 15.

0 12,599 12,760 23,620 11,220 16,480 12,599 13,000 12,760 23,620 11,181 16,480 13,000 13,500 12,760 23,620 11,091 16,480 13,500 14,000 12,760 23,620 10,993 16,480 14,000 14,500 12,760 23,620 10,894 16,480 14,500 15,000 12,760 23,620 10,795 16,480 15,000 15,500 12,760 23,620 10,696 16,480 15,500 16,000 12,760 23,620 10,597 16,480 16,000 16,500 12,760 23,620 10,498 16,480 16,500 17,000 12,760 23,620 10,399 16,480 17,000 17,500 12,760 23,620 10,300 16,480 17,500 18,000 12,760 23,620 10,201 16,480 18,000 18,500 12,760 23,620 10,103 16,480 18,500 19,000 12,718 23,620 10,004 16,401 19,000 19,500 12,658 23,620 9,905 16,289 19,500 20,000 12,598 23,620 9,806 16,176 20,000 20,500 12,538 23,620 9,707 16,063 20,500 21,000 12,478 23,620 9,608 15,951 21,000 21,500 12,418 23,620 9,509 15,838 21,500 22,000 12,358 23,620 9,410 15,726 22,000 22,500 12,298 23,620 9,311 15,613 22,500 23,000 12,238 23,620 9,213 15,501 23,000 23,500 12,178 23,620 9,114 15,388 23,500 24,000 12,118 23,620 9,015 15,275 24,000 24,500 12,058 23,620 8,916 15,163 24,500 25,000 11,998 23,620 8,817 15,050 25,000 25,500 11,938 23,620 8,718 14,938 25,500 26,000 11,878 23,620 8,619 14,825 26,000 26,500 11,818 23,620 8,520 14,713 26,500 27,000 11,758 23,580 8,421 14,600 27,000 27,500 11,698 23,482 8,323 14,487 27,500 28,000 11,638 23,383 8,224 14,375 28,000 28,500 11,578 23,284 8,125 14,262 28,500 29,000 11,518 23,185 8,026 14,150 29,000 29,500 11,458 23,086 7,927 14,037 29,500 30,000 11,398 22,987 7,828 13,925 30,000 30,500 11,338 22,888 7,729 13,812 30,500 31,000 11,278 22,789 7,630 13,699 31,000 31,500 11,218 22,690 7,531 13,587 31,500 32,000 11,158 22,592 7,433 13,474 32,000 32,500 11,098 22,493 7,334 13,362 32,500 33,000 11,038 22,394 7,235 13,249 33,000 33,500 10,978 22,295 7,136 13,137 33,500 34,000 10,918 22,196 7,037 13,024 34,000 34,500 10,858 22,097 6,938 12,911 34,500 35,000 10,798 21,998 6,839 12,799 35,000 35,500 10,738 21,899 6,740 12,686 35,500 36,000 10,678 21,800 6,641 12,574 36,000 36,500 10,618 21,702 6,543 12,461 36,500 37,000 10,558 21,603 6,444 12,348 37,000 37,500 10,498 21,504 6,345 12,236 37,500 38,000 10,438 21,405 6,246 12,123 38,000 38,500 10,378 21,306 6,147 12,011 38,500 39,000 10,318 21,207 6,048 11,898 39,000 39,500 10,258 21,108 5,949 11,786 39,500 40,000 10,198 21,009 5,850 11,673 40,000 40,500 10,138 20,910 5,751 11,560 40,500 41,000 10,078 20,812 5,652 11,448 41,000 41,500 10,018 20,713 5,554 11,335 41,500 42,000 9,958 20,614 5,455 11,223 42,000 42,500 9,898 20,515 5,356 11,110 42,500 43,000 9,838 20,416 5,257 10,998 43,000 43,500 9,778 20,317 5,158 10,885 43,500 44,000 9,718 20,218 5,059 10,772 44,000 44,500 9,658 20,119 4,960 10,660 44,500 45,000 9,598 20,020 4,861 10,547 45,000 45,500 9,538 19,922 4,762 10,435 45,500 46,000 9,478 19,823 4,664 10,322 46,000 46,500 9,418 19,724 4,565 10,210 46,500 47,000 9,358 19,625 4,466 10,097 47,000 47,500 9,298 19,526 4,367 9,984 47,500 48,000 9,238 19,427 4,268 9,872 48,000 48,500 9,178 19,328 4,169 9,759 48,500 49,000 9,118 19,229 4,070 9,647 49,000 49,500 9,058 19,130 3,971 9,534 49,500 50,000 8,998 19,032 3,872 9,422 50,000 50,500 8,938 18,933 3,774 9,309 50,500 51,000 8,878 18,834 3,675 9,196 51,000 51,500 8,818 18,735 3,576 9,084 51,500 52,000 8,758 18,636 3,477 8,971 52,000 52,500 8,698 18,537 3,378 8,859 52,500 53,000 8,638 18,438 3,279 8,746 53,000 53,500 8,578 18,339 3,180 8,634 53,500 54,000 8,518 18,240 3,081 8,521 54,000 54,500 8,458 18,141 2,982 8,458 54,500 55,000 8,398 18,043 2,884 8,398 55,000 55,500 8,338 17,944 2,785 8,338 55,500 56,000 8,278 17,845 2,686 8,278 56,000 56,500 8,218 17,746 2,587 8,218 56,500 57,000 8,158 17,647 2,488 8,158 57,000 57,500 8,098 17,548 2,389 8,098 57,500 58,000 8,038 17,449 2,290 8,038 58,000 58,500 7,978 17,350 2,191 7,978 58,500 59,000 7,918 17,251 2,092 7,918 59,000 59,500 7,858 17,153 1,994 7,858 59,500 60,000 7,798 17,054 1,895 7,798 60,000 60,500 7,738 16,955 1,796 7,738 60,500 61,000 7,678 16,856 1,697 7,678 61,000 61,500 7,618 16,757 1,598 7,618 61,500 62,000 7,558 16,658 1,499 7,558 62,000 62,500 7,498 16,559 1,400 7,498 62,500 63,000 7,438 16,460 1,301 7,438 63,000 63,500 7,378 16,361 1,202 7,378 63,500 64,000 7,318 16,263 1,104 7,318 64,000 64,500 7,258 16,164 1,005 7,258 64,500 65,000 7,198 16,065 906 7,198 65,000 65,500 7,138 15,966 807 7,138 65,500 66,000 7,078 15,867 708 7,078 66,000 66,500 7,018 15,768 609 7,018 66,500 67,000 6,958 15,669 510 6,958 67,000 67,500 6,898 15,570 411 6,898 67,500 68,000 6,838 15,471 312 6,838 68,000 68,500 6,778 15,373 214 6,778 68,500 69,000 6,718 15,274 115 6,718 69,000 69,500 6,658 15,175 16 6,658 69,500 70,000 6,598 15,076 0 6,598 70,000 70,500 6,538 14,977 0 6,538 70,500 71,000 6,478 14,878 0 6,478 71,000 71,500 6,418 14,779 0 6,418 71,500 72,000 6,358 14,680 0 6,358 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 2023 Standard Deduction Table (continued from page 35)

102,000 102,500 2,698 8,648 0 2,698 102,500 103,000 2,638 8,549 0 2,638 103,000 103,500 2,578 8,450 0 2,578 103,500 104,000 2,518 8,351 0 2,518 104,000 104,500 2,458 8,252 0 2,458 104,500 105,000 2,398 8,154 0 2,398 105,000 105,500 2,338 8,055 0 2,338 105,500 106,000 2,278 7,956 0 2,278 106,000 106,500 2,218 7,857 0 2,218 106,500 107,000 2,158 7,758 0 2,158 107,000 107,500 2,098 7,659 0 2,098 107,500 108,000 2,038 7,560 0 2,038 108,000 108,500 1,978 7,461 0 1,978 108,500 109,000 1,918 7,362 0 1,918 109,000 109,500 1,858 7,264 0 1,858 109,500 110,000 1,798 7,165 0 1,798 110,000 110,500 1,738 7,066 0 1,738 110,500 111,000 1,678 6,967 0 1,678 111,000 111,500 1,618 6,868 0 1,618 111,500 112,000 1,558 6,769 0 1,558 112,000 112,500 1,498 6,670 0 1,498 112,500 113,000 1,438 6,571 0 1,438 113,000 113,500 1,378 6,472 0 1,378 113,500 114,000 1,318 6,374 0 1,318 114,000 114,500 1,258 6,275 0 1,258 114,500 115,000 1,198 6,176 0 1,198 115,000 115,500 1,138 6,077 0 1,138 115,500 116,000 1,078 5,978 0 1,078 116,000 116,500 1,018 5,879 0 1,018 116,500 117,000 958 5,780 0 958 117,000 117,500 898 5,681 0 898 117,500 118,000 838 5,582 0 838 118,000 118,500 778 5,484 0 778 118,500 119,000 718 5,385 0 718 119,000 119,500 658 5,286 0 658 119,500 120,000 598 5,187 0 598 120,000 120,500 538 5,088 0 538 120,500 121,000 478 4,989 0 478 121,000 121,500 418 4,890 0 418 121,500 122,000 358 4,791 0 358 122,000 122,500 298 4,692 0 298 122,500 123,000 238 4,594 0 238 123,000 123,500 178 4,495 0 178 123,500 124,000 118 4,396 0 118 124,000 124,500 58 4,297 0 58 124,500 125,000 0 4,198 0 0 125,000 125,500 0 4,099 0 0 125,500 126,000 0 4,000 0 0 126,000 126,500 0 3,901 0 0 126,500 127,000 0 3,802 0 0 127,000 127,500 0 3,704 0 0 127,500 128,000 0 3,605 0 0 128,000 128,500 0 3,506 0 0 128,500 129,000 0 3,407 0 0 129,000 129,500 0 3,308 0 0 129,500 130,000 0 3,209 0 0 130,000 130,500 0 3,110 0 0 130,500 131,000 0 3,011 0 0 131,000 131,500 0 2,912 0 0 131,500 132,000 0 2,814 0 0 72,000 72,500 6,298 14,581 0 6,298 72,500 73,000 6,238 14,483 0 6,238 73,000 73,500 6,178 14,384 0 6,178 73,500 74,000 6,118 14,285 0 6,118 74,000 74,500 6,058 14,186 0 6,058 74,500 75,000 5,998 14,087 0 5,998 75,000 75,500 5,938 13,988 0 5,938 75,500 76,000 5,878 13,889 0 5,878 76,000 76,500 5,818 13,790 0 5,818 76,500 77,000 5,758 13,691 0 5,758 77,000 77,500 5,698 13,593 0 5,698 77,500 78,000 5,638 13,494 0 5,638 78,000 78,500 5,578 13,395 0 5,578 78,500 79,000 5,518 13,296 0 5,518 79,000 79,500 5,458 13,197 0 5,458 79,500 80,000 5,398 13,098 0 5,398 80,000 80,500 5,338 12,999 0 5,338 80,500 81,000 5,278 12,900 0 5,278 81,000 81,500 5,218 12,801 0 5,218 81,500 82,000 5,158 12,703 0 5,158 82,000 82,500 5,098 12,604 0 5,098 82,500 83,000 5,038 12,505 0 5,038 83,000 83,500 4,978 12,406 0 4,978 83,500 84,000 4,918 12,307 0 4,918 84,000 84,500 4,858 12,208 0 4,858 84,500 85,000 4,798 12,109 0 4,798 85,000 85,500 4,738 12,010 0 4,738 85,500 86,000 4,678 11,911 0 4,678 86,000 86,500 4,618 11,813 0 4,618 86,500 87,000 4,558 11,714 0 4,558 87,000 87,500 4,498 11,615 0 4,498 87,500 88,000 4,438 11,516 0 4,438 88,000 88,500 4,378 11,417 0 4,378 88,500 89,000 4,318 11,318 0 4,318 89,000 89,500 4,258 11,219 0 4,258 89,500 90,000 4,198 11,120 0 4,198 90,000 90,500 4,138 11,021 0 4,138 90,500 91,000 4,078 10,923 0 4,078 91,000 91,500 4,018 10,824 0 4,018 91,500 92,000 3,958 10,725 0 3,958 92,000 92,500 3,898 10,626 0 3,898 92,500 93,000 3,838 10,527 0 3,838 93,000 93,500 3,778 10,428 0 3,778 93,500 94,000 3,718 10,329 0 3,718 94,000 94,500 3,658 10,230 0 3,658 94,500 95,000 3,598 10,131 0 3,598 95,000 95,500 3,538 10,033 0 3,538 95,500 96,000 3,478 9,934 0 3,478 96,000 96,500 3,418 9,835 0 3,418 96,500 97,000 3,358 9,736 0 3,358 97,000 97,500 3,298 9,637 0 3,298 97,500 98,000 3,238 9,538 0 3,238 98,000 98,500 3,178 9,439 0 3,178 98,500 99,000 3,118 9,340 0 3,118 99,000 99,500 3,058 9,241 0 3,058 99,500 100,000 2,998 9,143 0 2,998 100,000 100,500 2,938 9,044 0 2,938 100,500 101,000 2,878 8,945 0 2,878 101,000 101,500 2,818 8,846 0 2,818 101,500 102,000 2,758 8,747 0 2,758 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

132,000 132,500 0 2,715 0 0 132,500 133,000 0 2,616 0 0 133,000 133,500 0 2,517 0 0 133,500 134,000 0 2,418 0 0 134,000 134,500 0 2,319 0 0 134,500 135,000 0 2,220 0 0 135,000 135,500 0 2,121 0 0 135,500 136,000 0 2,022 0 0 136,000 136,500 0 1,924 0 0 136,500 137,000 0 1,825 0 0 137,000 137,500 0 1,726 0 0 137,500 138,000 0 1,627 0 0 138,000 138,500 0 1,528 0 0 138,500 139,000 0 1,429 0 0 139,000 139,500 0 1,330 0 0 139,500 140,000 0 1,231 0 0 140,000 140,500 0 1,132 0 0 140,500 141,000 0 1,034 0 0 141,000 141,500 0 935 0 0 141,500 142,000 0 836 0 0 142,000 142,500 0 737 0 0 142,500 143,000 0 638 0 0 143,000 143,500 0 539 0 0 143,500 144,000 0 440 0 0 144,000 144,500 0 341 0 0 144,500 145,000 0 242 0 0 145,000 145,500 0 144 0 0 145,500 145,976 0 47 0 0 145,976 or over 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 – 2023 Standard Deduction Table (continued from page 36)

38 2023 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 $1,095. 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 1,140 1,090 1,264 28,600 28,700 1,145 1,095 1,270 28,700 28,800 1,151 1,099 1,275 28,800 28,900 1,156 1,104 1,280 28,900 29,000 1,161 1,108 1,286

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 9,400 327 327 329

9,400 9,500 331 331 333

9,500 9,600 334 334 337

9,600 9,700 338 338 342

9,700 9,800 341 341 346

9,800 9,900 345 345 351

9,900 10,000 348 348 355 10,000 10,100 352 352 359 10,100 10,200 355 355 364 10,200 10,300 359 359 368 10,300 10,400 362 362 373 10,400 10,500 366 366 377 10,500 10,600 369 369 381 10,600 10,700 373 373 386 10,700 10,800 376 376 390 10,800 10,900 380 380 395 10,900 11,000 383 383 399

39 2023 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 11,100 387 387 403 11,100 11,200 390 390 408 11,200 11,300 394 394 412 11,300 11,400 397 397 417 11,400 11,500 401 401 421 11,500 11,600 404 404 425 11,600 11,700 408 408 430 11,700 11,800 411 411 434 11,800 11,900 415 415 439 11,900 12,000 418 418 443 12,000 12,100 422 422 447 12,100 12,200 425 425 452 12,200 12,300 429 429 456 12,300 12,400 432 432 461 12,400 12,500 436 436 465 12,500 12,600 439 439 469 12,600 12,700 443 443 474 12,700 12,800 446 446 478 12,800 12,900 450 450 483 12,900 13,000 453 453 487 13,000 13,100 457 457 491 13,100 13,200 460 460 496 13,200 13,300 464 464 500 13,300 13,400 467 467 505 13,400 13,500 471 471 509 13,500 13,600 474 474 513 13,600 13,700 478 478 518 13,700 13,800 481 481 522 13,800 13,900 485 485 527 13,900 14,000 490 488 531 14,000 14,100 494 492 535 14,100 14,200 498 495 540 14,200 14,300 503 499 544 14,300 14,400 507 502 549 14,400 14,500 512 506 553 14,500 14,600 516 509 557 14,600 14,700 520 513 562 14,700 14,800 525 516 566 14,800 14,900 529 520 571 14,900 15,000 534 523 575 15,000 15,100 538 527 579 15,100 15,200 542 530 584 15,200 15,300 547 534 588 15,300 15,400 551 537 593 15,400 15,500 556 541 597 15,500 15,600 560 544 601 15,600 15,700 564 548 606 15,700 15,800 569 551 610 15,800 15,900 573 555 615 15,900 16,000 578 558 619 16,000 16,100 582 562 623 16,100 16,200 586 565 628 16,200 16,300 591 569 632 16,300 16,400 595 572 637 16,400 16,500 600 576 641 16,500 16,600 604 579 645 16,600 16,700 608 583 650 16,700 16,800 613 586 654 16,800 16,900 617 590 659 16,900 17,000 622 593 663 17,000 17,100 626 597 667 17,100 17,200 630 600 672 17,200 17,300 635 604 676 17,300 17,400 639 607 681 17,400 17,500 644 611 685 17,500 17,600 648 614 689 17,600 17,700 652 618 694 17,700 17,800 657 621 698 17,800 17,900 661 625 703 17,900 18,000 666 628 707 18,000 18,100 670 632 711 18,100 18,200 674 635 716 18,200 18,300 679 639 720 18,300 18,400 683 642 725 18,400 18,500 688 646 729 18,500 18,600 692 650 734 18,600 18,700 696 655 740 18,700 18,800 701 659 745 18,800 18,900 705 664 750 18,900 19,000 710 668 756 19,000 19,100 714 672 761 19,100 19,200 718 677 766 19,200 19,300 723 681 772 19,300 19,400 727 686 777 19,400 19,500 732 690 782 19,500 19,600 736 694 787 19,600 19,700 740 699 793 19,700 19,800 745 703 798 19,800 19,900 749 708 803 19,900 20,000 754 712 809

20,000 20,100 758 716 814 20,100 20,200 762 721 819 20,200 20,300 767 725 825 20,300 20,400 771 730 830 20,400 20,500 776 734 835 20,500 20,600 780 738 840 20,600 20,700 784 743 846 20,700 20,800 789 747 851 20,800 20,900 793 752 856 20,900 21,000 798 756 862 21,000 21,100 802 760 867 21,100 21,200 806 765 872 21,200 21,300 811 769 878 21,300 21,400 815 774 883 21,400 21,500 820 778 888 21,500 21,600 824 782 893 21,600 21,700 828 787 899 21,700 21,800 833 791 904 21,800 21,900 837 796 909 21,900 22,000 842 800 915 22,000 22,100 846 804 920 22,100 22,200 850 809 925 22,200 22,300 855 813 931 22,300 22,400 859 818 936 22,400 22,500 864 822 941 22,500 22,600 868 826 946 22,600 22,700 872 831 952 22,700 22,800 877 835 957 22,800 22,900 881 840 962 22,900 23,000 886 844 968 23,000 23,100 890 848 973 23,100 23,200 894 853 978 23,200 23,300 899 857 984 23,300 23,400 903 862 989 23,400 23,500 908 866 994 23,500 23,600 912 870 999 23,600 23,700 916 875 1,005 23,700 23,800 921 879 1,010 23,800 23,900 925 884 1,015 23,900 24,000 930 888 1,021 24,000 24,100 934 892 1,026 24,100 24,200 938 897 1,031 24,200 24,300 943 901 1,037 24,300 24,400 947 906 1,042 24,400 24,500 952 910 1,047 24,500 24,600 956 914 1,052 24,600 24,700 960 919 1,058 24,700 24,800 965 923 1,063 24,800 24,900 969 928 1,068 24,900 25,000 974 932 1,074 25,000 25,100 978 936 1,079 25,100 25,200 982 941 1,084 25,200 25,300 987 945 1,090 25,300 25,400 991 950 1,095 25,400 25,500 996 954 1,100 25,500 25,600 1,000 958 1,105 25,600 25,700 1,004 963 1,111 25,700 25,800 1,009 967 1,116 25,800 25,900 1,013 972 1,121 25,900 26,000 1,018 976 1,127 26,000 26,100 1,022 980 1,132 26,100 26,200 1,026 985 1,137 26,200 26,300 1,031 989 1,143 26,300 26,400 1,035 994 1,148 26,400 26,500 1,040 998 1,153 26,500 26,600 1,044 1,002 1,158 26,600 26,700 1,048 1,007 1,164 26,700 26,800 1,053 1,011 1,169 26,800 26,900 1,057 1,016 1,174 26,900 27,000 1,062 1,020 1,180 27,000 27,100 1,066 1,024 1,185 27,100 27,200 1,070 1,029 1,190 27,200 27,300 1,075 1,033 1,196 27,300 27,400 1,079 1,038 1,201 27,400 27,500 1,084 1,042 1,206 27,500 27,600 1,088 1,046 1,211 27,600 27,700 1,092 1,051 1,217 27,700 27,800 1,098 1,055 1,222 27,800 27,900 1,103 1,060 1,227 27,900 28,000 1,108 1,064 1,233 28,000 28,100 1,114 1,068 1,238 28,100 28,200 1,119 1,073 1,243 28,200 28,300 1,124 1,077 1,249 28,300 28,400 1,130 1,082 1,254 28,400 28,500 1,135 1,086 1,259 28,500 28,600 1,140 1,090 1,264 28,600 28,700 1,145 1,095 1,270 28,700 28,800 1,151 1,099 1,275 28,800 28,900 1,156 1,104 1,280 28,900 29,000 1,161 1,108 1,286 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 2023 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 1,803 1,678 1,927 41,100 41,200 1,808 1,684 1,932 41,200 41,300 1,813 1,689 1,938 41,300 41,400 1,819 1,694 1,943 41,400 41,500 1,824 1,700 1,948 41,500 41,600 1,829 1,705 1,953 41,600 41,700 1,834 1,710 1,959 41,700 41,800 1,840 1,715 1,964 41,800 41,900 1,845 1,721 1,969 41,900 42,000 1,850 1,726 1,975 42,000 42,100 1,856 1,731 1,980 42,100 42,200 1,861 1,737 1,985 42,200 42,300 1,866 1,742 1,991 42,300 42,400 1,872 1,747 1,996 42,400 42,500 1,877 1,753 2,001 42,500 42,600 1,882 1,758 2,006 42,600 42,700 1,887 1,763 2,012 42,700 42,800 1,893 1,768 2,017 42,800 42,900 1,898 1,774 2,022 42,900 43,000 1,903 1,779 2,028 43,000 43,100 1,909 1,784 2,033 43,100 43,200 1,914 1,790 2,038 43,200 43,300 1,919 1,795 2,044 43,300 43,400 1,925 1,800 2,049 43,400 43,500 1,930 1,806 2,054 43,500 43,600 1,935 1,811 2,059 43,600 43,700 1,940 1,816 2,065 43,700 43,800 1,946 1,821 2,070 43,800 43,900 1,951 1,827 2,075 43,900 44,000 1,956 1,832 2,081 44,000 44,100 1,962 1,837 2,086 44,100 44,200 1,967 1,843 2,091 44,200 44,300 1,972 1,848 2,097 44,300 44,400 1,978 1,853 2,102 44,400 44,500 1,983 1,859 2,107 44,500 44,600 1,988 1,864 2,112 44,600 44,700 1,993 1,869 2,118 44,700 44,800 1,999 1,874 2,123 44,800 44,900 2,004 1,880 2,128 44,900 45,000 2,009 1,885 2,134 45,000 45,100 2,015 1,890 2,139 45,100 45,200 2,020 1,896 2,144 45,200 45,300 2,025 1,901 2,150 45,300 45,400 2,031 1,906 2,155 45,400 45,500 2,036 1,912 2,160 45,500 45,600 2,041 1,917 2,165 45,600 45,700 2,046 1,922 2,171 45,700 45,800 2,052 1,927 2,176 45,800 45,900 2,057 1,933 2,181 45,900 46,000 2,062 1,938 2,187 46,000 46,100 2,068 1,943 2,192 46,100 46,200 2,073 1,949 2,197 46,200 46,300 2,078 1,954 2,203 46,300 46,400 2,084 1,959 2,208 46,400 46,500 2,089 1,965 2,213 46,500 46,600 2,094 1,970 2,218 46,600 46,700 2,099 1,975 2,224 46,700 46,800 2,105 1,980 2,229 46,800 46,900 2,110 1,986 2,234 46,900 47,000 2,115 1,991 2,240 35,000 35,100 1,485 1,376 1,609 35,100 35,200 1,490 1,381 1,614 35,200 35,300 1,495 1,385 1,620 35,300 35,400 1,501 1,390 1,625 35,400 35,500 1,506 1,394 1,630 35,500 35,600 1,511 1,398 1,635 35,600 35,700 1,516 1,403 1,641 35,700 35,800 1,522 1,407 1,646 35,800 35,900 1,527 1,412 1,651 35,900 36,000 1,532 1,416 1,657 36,000 36,100 1,538 1,420 1,662 36,100 36,200 1,543 1,425 1,667 36,200 36,300 1,548 1,429 1,673 36,300 36,400 1,554 1,434 1,678 36,400 36,500 1,559 1,438 1,683 36,500 36,600 1,564 1,442 1,688 36,600 36,700 1,569 1,447 1,694 36,700 36,800 1,575 1,451 1,699 36,800 36,900 1,580 1,456 1,704 36,900 37,000 1,585 1,461 1,710 37,000 37,100 1,591 1,466 1,715 37,100 37,200 1,596 1,472 1,720 37,200 37,300 1,601 1,477 1,726 37,300 37,400 1,607 1,482 1,731 37,400 37,500 1,612 1,488 1,736 37,500 37,600 1,617 1,493 1,741 37,600 37,700 1,622 1,498 1,747 37,700 37,800 1,628 1,503 1,752 37,800 37,900 1,633 1,509 1,757 37,900 38,000 1,638 1,514 1,763 38,000 38,100 1,644 1,519 1,768 38,100 38,200 1,649 1,525 1,773 38,200 38,300 1,654 1,530 1,779 38,300 38,400 1,660 1,535 1,784 38,400 38,500 1,665 1,541 1,789 38,500 38,600 1,670 1,546 1,794 38,600 38,700 1,675 1,551 1,800 38,700 38,800 1,681 1,556 1,805 38,800 38,900 1,686 1,562 1,810 38,900 39,000 1,691 1,567 1,816 39,000 39,100 1,697 1,572 1,821 39,100 39,200 1,702 1,578 1,826 39,200 39,300 1,707 1,583 1,832 39,300 39,400 1,713 1,588 1,837 39,400 39,500 1,718 1,594 1,842 39,500 39,600 1,723 1,599 1,847 39,600 39,700 1,728 1,604 1,853 39,700 39,800 1,734 1,609 1,858 39,800 39,900 1,739 1,615 1,863 39,900 40,000 1,744 1,620 1,869 40,000 40,100 1,750 1,625 1,874 40,100 40,200 1,755 1,631 1,879 40,200 40,300 1,760 1,636 1,885 40,300 40,400 1,766 1,641 1,890 40,400 40,500 1,771 1,647 1,895 40,500 40,600 1,776 1,652 1,900 40,600 40,700 1,781 1,657 1,906 40,700 40,800 1,787 1,662 1,911 40,800 40,900 1,792 1,668 1,916 40,900 41,000 1,797 1,673 1,922 29,000 29,100 1,167 1,112 1,291 29,100 29,200 1,172 1,117 1,296 29,200 29,300 1,177 1,121 1,302 29,300 29,400 1,183 1,126 1,307 29,400 29,500 1,188 1,130 1,312 29,500 29,600 1,193 1,134 1,317 29,600 29,700 1,198 1,139 1,323 29,700 29,800 1,204 1,143 1,328 29,800 29,900 1,209 1,148 1,333 29,900 30,000 1,214 1,152 1,339 30,000 30,100 1,220 1,156 1,344 30,100 30,200 1,225 1,161 1,349 30,200 30,300 1,230 1,165 1,355 30,300 30,400 1,236 1,170 1,360 30,400 30,500 1,241 1,174 1,365 30,500 30,600 1,246 1,178 1,370 30,600 30,700 1,251 1,183 1,376 30,700 30,800 1,257 1,187 1,381 30,800 30,900 1,262 1,192 1,386 30,900 31,000 1,267 1,196 1,392 31,000 31,100 1,273 1,200 1,397 31,100 31,200 1,278 1,205 1,402 31,200 31,300 1,283 1,209 1,408 31,300 31,400 1,289 1,214 1,413 31,400 31,500 1,294 1,218 1,418 31,500 31,600 1,299 1,222 1,423 31,600 31,700 1,304 1,227 1,429 31,700 31,800 1,310 1,231 1,434 31,800 31,900 1,315 1,236 1,439 31,900 32,000 1,320 1,240 1,445 32,000 32,100 1,326 1,244 1,450 32,100 32,200 1,331 1,249 1,455 32,200 32,300 1,336 1,253 1,461 32,300 32,400 1,342 1,258 1,466 32,400 32,500 1,347 1,262 1,471 32,500 32,600 1,352 1,266 1,476 32,600 32,700 1,357 1,271 1,482 32,700 32,800 1,363 1,275 1,487 32,800 32,900 1,368 1,280 1,492 32,900 33,000 1,373 1,284 1,498 33,000 33,100 1,379 1,288 1,503 33,100 33,200 1,384 1,293 1,508 33,200 33,300 1,389 1,297 1,514 33,300 33,400 1,395 1,302 1,519 33,400 33,500 1,400 1,306 1,524 33,500 33,600 1,405 1,310 1,529 33,600 33,700 1,410 1,315 1,535 33,700 33,800 1,416 1,319 1,540 33,800 33,900 1,421 1,324 1,545 33,900 34,000 1,426 1,328 1,551 34,000 34,100 1,432 1,332 1,556 34,100 34,200 1,437 1,337 1,561 34,200 34,300 1,442 1,341 1,567 34,300 34,400 1,448 1,346 1,572 34,400 34,500 1,453 1,350 1,577 34,500 34,600 1,458 1,354 1,582 34,600 34,700 1,463 1,359 1,588 34,700 34,800 1,469 1,363 1,593 34,800 34,900 1,474 1,368 1,598 34,900 35,000 1,479 1,372 1,604 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 2023 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 2,121 1,996 2,245 47,100 47,200 2,126 2,002 2,250 47,200 47,300 2,131 2,007 2,256 47,300 47,400 2,137 2,012 2,261 47,400 47,500 2,142 2,018 2,266 47,500 47,600 2,147 2,023 2,271 47,600 47,700 2,152 2,028 2,277 47,700 47,800 2,158 2,033 2,282 47,800 47,900 2,163 2,039 2,287 47,900 48,000 2,168 2,044 2,293 48,000 48,100 2,174 2,049 2,298 48,100 48,200 2,179 2,055 2,303 48,200 48,300 2,184 2,060 2,309 48,300 48,400 2,190 2,065 2,314 48,400 48,500 2,195 2,071 2,319 48,500 48,600 2,200 2,076 2,324 48,600 48,700 2,205 2,081 2,330 48,700 48,800 2,211 2,086 2,335 48,800 48,900 2,216 2,092 2,340 48,900 49,000 2,221 2,097 2,346 49,000 49,100 2,227 2,102 2,351 49,100 49,200 2,232 2,108 2,356 49,200 49,300 2,237 2,113 2,362 49,300 49,400 2,243 2,118 2,367 49,400 49,500 2,248 2,124 2,372 49,500 49,600 2,253 2,129 2,377 49,600 49,700 2,258 2,134 2,383 49,700 49,800 2,264 2,139 2,388 49,800 49,900 2,269 2,145 2,393 49,900 50,000 2,274 2,150 2,399 50,000 50,100 2,280 2,155 2,404 50,100 50,200 2,285 2,161 2,409 50,200 50,300 2,290 2,166 2,415 50,300 50,400 2,296 2,171 2,420 50,400 50,500 2,301 2,177 2,425 50,500 50,600 2,306 2,182 2,430 50,600 50,700 2,311 2,187 2,436 50,700 50,800 2,317 2,192 2,441 50,800 50,900 2,322 2,198 2,446 50,900 51,000 2,327 2,203 2,452 51,000 51,100 2,333 2,208 2,457 51,100 51,200 2,338 2,214 2,462 51,200 51,300 2,343 2,219 2,468 51,300 51,400 2,349 2,224 2,473 51,400 51,500 2,354 2,230 2,478 51,500 51,600 2,359 2,235 2,483 51,600 51,700 2,364 2,240 2,489 51,700 51,800 2,370 2,245 2,494 51,800 51,900 2,375 2,251 2,499 51,900 52,000 2,380 2,256 2,505 52,000 52,100 2,386 2,261 2,510 52,100 52,200 2,391 2,267 2,515 52,200 52,300 2,396 2,272 2,521 52,300 52,400 2,402 2,277 2,526 52,400 52,500 2,407 2,283 2,531 52,500 52,600 2,412 2,288 2,536 52,600 52,700 2,417 2,293 2,542 52,700 52,800 2,423 2,298 2,547 52,800 52,900 2,428 2,304 2,552 52,900 53,000 2,433 2,309 2,558 53,000 53,100 2,439 2,314 2,563 53,100 53,200 2,444 2,320 2,568 53,200 53,300 2,449 2,325 2,574 53,300 53,400 2,455 2,330 2,579 53,400 53,500 2,460 2,336 2,584 53,500 53,600 2,465 2,341 2,589 53,600 53,700 2,470 2,346 2,595 53,700 53,800 2,476 2,351 2,600 53,800 53,900 2,481 2,357 2,605 53,900 54,000 2,486 2,362 2,611 54,000 54,100 2,492 2,367 2,616 54,100 54,200 2,497 2,373 2,621 54,200 54,300 2,502 2,378 2,627 54,300 54,400 2,508 2,383 2,632 54,400 54,500 2,513 2,389 2,637 54,500 54,600 2,518 2,394 2,642 54,600 54,700 2,523 2,399 2,648 54,700 54,800 2,529 2,404 2,653 54,800 54,900 2,534 2,410 2,658 54,900 55,000 2,539 2,415 2,664 55,000 55,100 2,545 2,420 2,669 55,100 55,200 2,550 2,426 2,674 55,200 55,300 2,555 2,431 2,680 55,300 55,400 2,561 2,436 2,685 55,400 55,500 2,566 2,442 2,690 55,500 55,600 2,571 2,447 2,695 55,600 55,700 2,576 2,452 2,701 55,700 55,800 2,582 2,457 2,706 55,800 55,900 2,587 2,463 2,711 55,900 56,000 2,592 2,468 2,717 56,000 56,100 2,598 2,473 2,722 56,100 56,200 2,603 2,479 2,727 56,200 56,300 2,608 2,484 2,733 56,300 56,400 2,614 2,489 2,738 56,400 56,500 2,619 2,495 2,743 56,500 56,600 2,624 2,500 2,748 56,600 56,700 2,629 2,505 2,754 56,700 56,800 2,635 2,510 2,759 56,800 56,900 2,640 2,516 2,764 56,900 57,000 2,645 2,521 2,770 57,000 57,100 2,651 2,526 2,775 57,100 57,200 2,656 2,532 2,780 57,200 57,300 2,661 2,537 2,786 57,300 57,400 2,667 2,542 2,791 57,400 57,500 2,672 2,548 2,796 57,500 57,600 2,677 2,553 2,801 57,600 57,700 2,682 2,558 2,807 57,700 57,800 2,688 2,563 2,812 57,800 57,900 2,693 2,569 2,817 57,900 58,000 2,698 2,574 2,823 58,000 58,100 2,704 2,579 2,828 58,100 58,200 2,709 2,585 2,833 58,200 58,300 2,714 2,590 2,839 58,300 58,400 2,720 2,595 2,844 58,400 58,500 2,725 2,601 2,849 58,500 58,600 2,730 2,606 2,854 58,600 58,700 2,735 2,611 2,860 58,700 58,800 2,741 2,616 2,865 58,800 58,900 2,746 2,622 2,870 58,900 59,000 2,751 2,627 2,876

59,000 59,100 2,757 2,632 2,881 59,100 59,200 2,762 2,638 2,886 59,200 59,300 2,767 2,643 2,892 59,300 59,400 2,773 2,648 2,897 59,400 59,500 2,778 2,654 2,902 59,500 59,600 2,783 2,659 2,907 59,600 59,700 2,788 2,664 2,913 59,700 59,800 2,794 2,669 2,918 59,800 59,900 2,799 2,675 2,923 59,900 60,000 2,804 2,680 2,929 60,000 60,100 2,810 2,685 2,934 60,100 60,200 2,815 2,691 2,939 60,200 60,300 2,820 2,696 2,945 60,300 60,400 2,826 2,701 2,950 60,400 60,500 2,831 2,707 2,955 60,500 60,600 2,836 2,712 2,960 60,600 60,700 2,841 2,717 2,966 60,700 60,800 2,847 2,722 2,971 60,800 60,900 2,852 2,728 2,976 60,900 61,000 2,857 2,733 2,982 61,000 61,100 2,863 2,738 2,987 61,100 61,200 2,868 2,744 2,992 61,200 61,300 2,873 2,749 2,998 61,300 61,400 2,879 2,754 3,003 61,400 61,500 2,884 2,760 3,008 61,500 61,600 2,889 2,765 3,013 61,600 61,700 2,894 2,770 3,019 61,700 61,800 2,900 2,775 3,024 61,800 61,900 2,905 2,781 3,029 61,900 62,000 2,910 2,786 3,035 62,000 62,100 2,916 2,791 3,040 62,100 62,200 2,921 2,797 3,045 62,200 62,300 2,926 2,802 3,051 62,300 62,400 2,932 2,807 3,056 62,400 62,500 2,937 2,813 3,061 62,500 62,600 2,942 2,818 3,066 62,600 62,700 2,947 2,823 3,072 62,700 62,800 2,953 2,828 3,077 62,800 62,900 2,958 2,834 3,082 62,900 63,000 2,963 2,839 3,088 63,000 63,100 2,969 2,844 3,093 63,100 63,200 2,974 2,850 3,098 63,200 63,300 2,979 2,855 3,104 63,300 63,400 2,985 2,860 3,109 63,400 63,500 2,990 2,866 3,114 63,500 63,600 2,995 2,871 3,119 63,600 63,700 3,000 2,876 3,125 63,700 63,800 3,006 2,881 3,130 63,800 63,900 3,011 2,887 3,135 63,900 64,000 3,016 2,892 3,141 64,000 64,100 3,022 2,897 3,146 64,100 64,200 3,027 2,903 3,151 64,200 64,300 3,032 2,908 3,157 64,300 64,400 3,038 2,913 3,162 64,400 64,500 3,043 2,919 3,167 64,500 64,600 3,048 2,924 3,172 64,600 64,700 3,053 2,929 3,178 64,700 64,800 3,059 2,934 3,183 64,800 64,900 3,064 2,940 3,188 64,900 65,000 3,069 2,945 3,194 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 2023 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 3,075 2,950 3,199 65,100 65,200 3,080 2,956 3,204 65,200 65,300 3,085 2,961 3,210 65,300 65,400 3,091 2,966 3,215 65,400 65,500 3,096 2,972 3,220 65,500 65,600 3,101 2,977 3,225 65,600 65,700 3,106 2,982 3,231 65,700 65,800 3,112 2,987 3,236 65,800 65,900 3,117 2,993 3,241 65,900 66,000 3,122 2,998 3,247 66,000 66,100 3,128 3,003 3,252 66,100 66,200 3,133 3,009 3,257 66,200 66,300 3,138 3,014 3,263 66,300 66,400 3,144 3,019 3,268 66,400 66,500 3,149 3,025 3,273 66,500 66,600 3,154 3,030 3,278 66,600 66,700 3,159 3,035 3,284 66,700 66,800 3,165 3,040 3,289 66,800 66,900 3,170 3,046 3,294 66,900 67,000 3,175 3,051 3,300 67,000 67,100 3,181 3,056 3,305 67,100 67,200 3,186 3,062 3,310 67,200 67,300 3,191 3,067 3,316 67,300 67,400 3,197 3,072 3,321 67,400 67,500 3,202 3,078 3,326 67,500 67,600 3,207 3,083 3,331 67,600 67,700 3,212 3,088 3,337 67,700 67,800 3,218 3,093 3,342 67,800 67,900 3,223 3,099 3,347 67,900 68,000 3,228 3,104 3,353 68,000 68,100 3,234 3,109 3,358 68,100 68,200 3,239 3,115 3,363 68,200 68,300 3,244 3,120 3,369 68,300 68,400 3,250 3,125 3,374 68,400 68,500 3,255 3,131 3,379 68,500 68,600 3,260 3,136 3,384 68,600 68,700 3,265 3,141 3,390 68,700 68,800 3,271 3,146 3,395 68,800 68,900 3,276 3,152 3,400 68,900 69,000 3,281 3,157 3,406 69,000 69,100 3,287 3,162 3,411 69,100 69,200 3,292 3,168 3,416 69,200 69,300 3,297 3,173 3,422 69,300 69,400 3,303 3,178 3,427 69,400 69,500 3,308 3,184 3,432 69,500 69,600 3,313 3,189 3,437 69,600 69,700 3,318 3,194 3,443 69,700 69,800 3,324 3,199 3,448 69,800 69,900 3,329 3,205 3,453 69,900 70,000 3,334 3,210 3,459 70,000 70,100 3,340 3,215 3,464 70,100 70,200 3,345 3,221 3,469 70,200 70,300 3,350 3,226 3,475 70,300 70,400 3,356 3,231 3,480 70,400 70,500 3,361 3,237 3,485 70,500 70,600 3,366 3,242 3,490 70,600 70,700 3,371 3,247 3,496 70,700 70,800 3,377 3,252 3,501 70,800 70,900 3,382 3,258 3,506 70,900 71,000 3,387 3,263 3,512 71,000 71,100 3,393 3,268 3,517 71,100 71,200 3,398 3,274 3,522 71,200 71,300 3,403 3,279 3,528 71,300 71,400 3,409 3,284 3,533 71,400 71,500 3,414 3,290 3,538 71,500 71,600 3,419 3,295 3,543 71,600 71,700 3,424 3,300 3,549 71,700 71,800 3,430 3,305 3,554 71,800 71,900 3,435 3,311 3,559 71,900 72,000 3,440 3,316 3,565 72,000 72,100 3,446 3,321 3,570 72,100 72,200 3,451 3,327 3,575 72,200 72,300 3,456 3,332 3,581 72,300 72,400 3,462 3,337 3,586 72,400 72,500 3,467 3,343 3,591 72,500 72,600 3,472 3,348 3,596 72,600 72,700 3,477 3,353 3,602 72,700 72,800 3,483 3,358 3,607 72,800 72,900 3,488 3,364 3,612 72,900 73,000 3,493 3,369 3,618 73,000 73,100 3,499 3,374 3,623 73,100 73,200 3,504 3,380 3,628 73,200 73,300 3,509 3,385 3,634 73,300 73,400 3,515 3,390 3,639 73,400 73,500 3,520 3,396 3,644 73,500 73,600 3,525 3,401 3,649 73,600 73,700 3,530 3,406 3,655 73,700 73,800 3,536 3,411 3,660 73,800 73,900 3,541 3,417 3,665 73,900 74,000 3,546 3,422 3,671 74,000 74,100 3,552 3,427 3,676 74,100 74,200 3,557 3,433 3,681 74,200 74,300 3,562 3,438 3,687 74,300 74,400 3,568 3,443 3,692 74,400 74,500 3,573 3,449 3,697 74,500 74,600 3,578 3,454 3,702 74,600 74,700 3,583 3,459 3,708 74,700 74,800 3,589 3,464 3,713 74,800 74,900 3,594 3,470 3,718 74,900 75,000 3,599 3,475 3,724 75,000 75,100 3,605 3,480 3,729 75,100 75,200 3,610 3,486 3,734 75,200 75,300 3,615 3,491 3,740 75,300 75,400 3,621 3,496 3,745 75,400 75,500 3,626 3,502 3,750 75,500 75,600 3,631 3,507 3,755 75,600 75,700 3,636 3,512 3,761 75,700 75,800 3,642 3,517 3,766 75,800 75,900 3,647 3,523 3,771 75,900 76,000 3,652 3,528 3,777 76,000 76,100 3,658 3,533 3,782 76,100 76,200 3,663 3,539 3,787 76,200 76,300 3,668 3,544 3,793 76,300 76,400 3,674 3,549 3,798 76,400 76,500 3,679 3,555 3,803 76,500 76,600 3,684 3,560 3,808 76,600 76,700 3,689 3,565 3,814 76,700 76,800 3,695 3,570 3,819 76,800 76,900 3,700 3,576 3,824 76,900 77,000 3,705 3,581 3,830 77,000 77,100 3,711 3,586 3,835 77,100 77,200 3,716 3,592 3,840 77,200 77,300 3,721 3,597 3,846 77,300 77,400 3,727 3,602 3,851 77,400 77,500 3,732 3,608 3,856 77,500 77,600 3,737 3,613 3,861 77,600 77,700 3,742 3,618 3,867 77,700 77,800 3,748 3,623 3,872 77,800 77,900 3,753 3,629 3,877 77,900 78,000 3,758 3,634 3,883 78,000 78,100 3,764 3,639 3,888 78,100 78,200 3,769 3,645 3,893 78,200 78,300 3,774 3,650 3,899 78,300 78,400 3,780 3,655 3,904 78,400 78,500 3,785 3,661 3,909 78,500 78,600 3,790 3,666 3,914 78,600 78,700 3,795 3,671 3,920 78,700 78,800 3,801 3,676 3,925 78,800 78,900 3,806 3,682 3,930 78,900 79,000 3,811 3,687 3,936 79,000 79,100 3,817 3,692 3,941 79,100 79,200 3,822 3,698 3,946 79,200 79,300 3,827 3,703 3,952 79,300 79,400 3,833 3,708 3,957 79,400 79,500 3,838 3,714 3,962 79,500 79,600 3,843 3,719 3,967 79,600 79,700 3,848 3,724 3,973 79,700 79,800 3,854 3,729 3,978 79,800 79,900 3,859 3,735 3,983 79,900 80,000 3,864 3,740 3,989 80,000 80,100 3,870 3,745 3,994 80,100 80,200 3,875 3,751 3,999 80,200 80,300 3,880 3,756 4,005 80,300 80,400 3,886 3,761 4,010 80,400 80,500 3,891 3,767 4,015 80,500 80,600 3,896 3,772 4,020 80,600 80,700 3,901 3,777 4,026 80,700 80,800 3,907 3,782 4,031 80,800 80,900 3,912 3,788 4,036 80,900 81,000 3,917 3,793 4,042 81,000 81,100 3,923 3,798 4,047 81,100 81,200 3,928 3,804 4,052 81,200 81,300 3,933 3,809 4,058 81,300 81,400 3,939 3,814 4,063 81,400 81,500 3,944 3,820 4,068 81,500 81,600 3,949 3,825 4,073 81,600 81,700 3,954 3,830 4,079 81,700 81,800 3,960 3,835 4,084 81,800 81,900 3,965 3,841 4,089 81,900 82,000 3,970 3,846 4,095 82,000 82,100 3,976 3,851 4,100 82,100 82,200 3,981 3,857 4,105 82,200 82,300 3,986 3,862 4,111 82,300 82,400 3,992 3,867 4,116 82,400 82,500 3,997 3,873 4,121 82,500 82,600 4,002 3,878 4,126 82,600 82,700 4,007 3,883 4,132 82,700 82,800 4,013 3,888 4,137 82,800 82,900 4,018 3,894 4,142 82,900 83,000 4,023 3,899 4,148 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 2023 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 4,029 3,904 4,153 83,100 83,200 4,034 3,910 4,158 83,200 83,300 4,039 3,915 4,164 83,300 83,400 4,045 3,920 4,169 83,400 83,500 4,050 3,926 4,174 83,500 83,600 4,055 3,931 4,179 83,600 83,700 4,060 3,936 4,185 83,700 83,800 4,066 3,941 4,190 83,800 83,900 4,071 3,947 4,195 83,900 84,000 4,076 3,952 4,201 84,000 84,100 4,082 3,957 4,206 84,100 84,200 4,087 3,963 4,211 84,200 84,300 4,092 3,968 4,217 84,300 84,400 4,098 3,973 4,222 84,400 84,500 4,103 3,979 4,227 84,500 84,600 4,108 3,984 4,232 84,600 84,700 4,113 3,989 4,238 84,700 84,800 4,119 3,994 4,243 84,800 84,900 4,124 4,000 4,248 84,900 85,000 4,129 4,005 4,254 85,000 85,100 4,135 4,010 4,259 85,100 85,200 4,140 4,016 4,264 85,200 85,300 4,145 4,021 4,270 85,300 85,400 4,151 4,026 4,275 85,400 85,500 4,156 4,032 4,280 85,500 85,600 4,161 4,037 4,285 85,600 85,700 4,166 4,042 4,291 85,700 85,800 4,172 4,047 4,296 85,800 85,900 4,177 4,053 4,301 85,900 86,000 4,182 4,058 4,307 86,000 86,100 4,188 4,063 4,312 86,100 86,200 4,193 4,069 4,317 86,200 86,300 4,198 4,074 4,323 86,300 86,400 4,204 4,079 4,328 86,400 86,500 4,209 4,085 4,333 86,500 86,600 4,214 4,090 4,338 86,600 86,700 4,219 4,095 4,344 86,700 86,800 4,225 4,100 4,349 86,800 86,900 4,230 4,106 4,354 86,900 87,000 4,235 4,111 4,360 87,000 87,100 4,241 4,116 4,365 87,100 87,200 4,246 4,122 4,370 87,200 87,300 4,251 4,127 4,376 87,300 87,400 4,257 4,132 4,381 87,400 87,500 4,262 4,138 4,386 87,500 87,600 4,267 4,143 4,391 87,600 87,700 4,272 4,148 4,397 87,700 87,800 4,278 4,153 4,402 87,800 87,900 4,283 4,159 4,407 87,900 88,000 4,288 4,164 4,413 88,000 88,100 4,294 4,169 4,418 88,100 88,200 4,299 4,175 4,423 88,200 88,300 4,304 4,180 4,429 88,300 88,400 4,310 4,185 4,434 88,400 88,500 4,315 4,191 4,439 88,500 88,600 4,320 4,196 4,444 88,600 88,700 4,325 4,201 4,450 88,700 88,800 4,331 4,206 4,455 88,800 88,900 4,336 4,212 4,460 88,900 89,000 4,341 4,217 4,466 95,000 95,100 4,665 4,540 4,789 95,100 95,200 4,670 4,546 4,794 95,200 95,300 4,675 4,551 4,800 95,300 95,400 4,681 4,556 4,805 95,400 95,500 4,686 4,562 4,810 95,500 95,600 4,691 4,567 4,815 95,600 95,700 4,696 4,572 4,821 95,700 95,800 4,702 4,577 4,826 95,800 95,900 4,707 4,583 4,831 95,900 96,000 4,712 4,588 4,837 96,000 96,100 4,718 4,593 4,842 96,100 96,200 4,723 4,599 4,847 96,200 96,300 4,728 4,604 4,853 96,300 96,400 4,734 4,609 4,858 96,400 96,500 4,739 4,615 4,863 96,500 96,600 4,744 4,620 4,868 96,600 96,700 4,749 4,625 4,874 96,700 96,800 4,755 4,630 4,879 96,800 96,900 4,760 4,636 4,884 96,900 97,000 4,765 4,641 4,890 97,000 97,100 4,771 4,646 4,895 97,100 97,200 4,776 4,652 4,900 97,200 97,300 4,781 4,657 4,906 97,300 97,400 4,787 4,662 4,911 97,400 97,500 4,792 4,668 4,916 97,500 97,600 4,797 4,673 4,921 97,600 97,700 4,802 4,678 4,927 97,700 97,800 4,808 4,683 4,932 97,800 97,900 4,813 4,689 4,937 97,900 98,000 4,818 4,694 4,943 98,000 98,100 4,824 4,699 4,948 98,100 98,200 4,829 4,705 4,953 98,200 98,300 4,834 4,710 4,959 98,300 98,400 4,840 4,715 4,964 98,400 98,500 4,845 4,721 4,969 98,500 98,600 4,850 4,726 4,974 98,600 98,700 4,855 4,731 4,980 98,700 98,800 4,861 4,736 4,985 98,800 98,900 4,866 4,742 4,990 98,900 99,000 4,871 4,747 4,996 99,000 99,100 4,877 4,752 5,001 99,100 99,200 4,882 4,758 5,006 99,200 99,300 4,887 4,763 5,012 99,300 99,400 4,893 4,768 5,017 99,400 99,500 4,898 4,774 5,022

99,500 99,600 4,903 4,779 5,027 99,600 99,700 4,908 4,784 5,033 99,700 99,800 4,914 4,789 5,038 99,800 99,900 4,919 4,795 5,043 99,900 100,000 4,924 4,800 5,049 89,000 89,100 4,347 4,222 4,471 89,100 89,200 4,352 4,228 4,476 89,200 89,300 4,357 4,233 4,482 89,300 89,400 4,363 4,238 4,487 89,400 89,500 4,368 4,244 4,492 89,500 89,600 4,373 4,249 4,497 89,600 89,700 4,378 4,254 4,503 89,700 89,800 4,384 4,259 4,508 89,800 89,900 4,389 4,265 4,513 89,900 90,000 4,394 4,270 4,519 90,000 90,100 4,400 4,275 4,524 90,100 90,200 4,405 4,281 4,529 90,200 90,300 4,410 4,286 4,535 90,300 90,400 4,416 4,291 4,540 90,400 90,500 4,421 4,297 4,545 90,500 90,600 4,426 4,302 4,550 90,600 90,700 4,431 4,307 4,556 90,700 90,800 4,437 4,312 4,561 90,800 90,900 4,442 4,318 4,566 90,900 91,000 4,447 4,323 4,572 91,000 91,100 4,453 4,328 4,577 91,100 91,200 4,458 4,334 4,582 91,200 91,300 4,463 4,339 4,588 91,300 91,400 4,469 4,344 4,593 91,400 91,500 4,474 4,350 4,598 91,500 91,600 4,479 4,355 4,603 91,600 91,700 4,484 4,360 4,609 91,700 91,800 4,490 4,365 4,614 91,800 91,900 4,495 4,371 4,619 91,900 92,000 4,500 4,376 4,625 92,000 92,100 4,506 4,381 4,630 92,100 92,200 4,511 4,387 4,635 92,200 92,300 4,516 4,392 4,641 92,300 92,400 4,522 4,397 4,646 92,400 92,500 4,527 4,403 4,651 92,500 92,600 4,532 4,408 4,656 92,600 92,700 4,537 4,413 4,662 92,700 92,800 4,543 4,418 4,667 92,800 92,900 4,548 4,424 4,672 92,900 93,000 4,553 4,429 4,678 93,000 93,100 4,559 4,434 4,683 93,100 93,200 4,564 4,440 4,688 93,200 93,300 4,569 4,445 4,694 93,300 93,400 4,575 4,450 4,699 93,400 93,500 4,580 4,456 4,704 93,500 93,600 4,585 4,461 4,709 93,600 93,700 4,590 4,466 4,715 93,700 93,800 4,596 4,471 4,720 93,800 93,900 4,601 4,477 4,725 93,900 94,000 4,606 4,482 4,731 94,000 94,100 4,612 4,487 4,736 94,100 94,200 4,617 4,493 4,741 94,200 94,300 4,622 4,498 4,747 94,300 94,400 4,628 4,503 4,752 94,400 94,500 4,633 4,509 4,757 94,500 94,600 4,638 4,514 4,762 94,600 94,700 4,643 4,519 4,768 94,700 94,800 4,649 4,524 4,773 94,800 94,900 4,654 4,530 4,778 94,900 95,000 4,659 4,535 4,784 $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 2023 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 $304,170 $304,170 or over $ $ x 7.65% (.0765) $ x 5.3% (.053) $ $7,520.96 $ 372.96 $ $ 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 $405,550 $405,550 or over $ $ x 7.65% (.0765) $ x 5.3% (.053) $ $10,027.77 $ 497.34 $ $ $202,780 or over $ x 7.65% (.0765) $ $5,014.00 $ 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 $202,780 $ x 5.3% (.053) $ $ 248.67 $

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, 2023. 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 Filing Paper filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Net operating loss . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 15 Olympics medals and prize money . . . . . . . . . . . . . . . . . . 15 Organ donation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 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. . . . . . . . . . . . . . . . . 25 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 . . . . . . . . . . . . 15 Refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 31 Related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 15 Repayment of income previously taxed . . . . . . . . . . . . . . 15 Reserve or National Guard members . . . . . . . . . . . . . . . . 14 Retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Rounding to whole dollars . . . . . . . . . . . . . . . . . . . . . . . . 13 Sales and use tax due on out-of-state purchases . . . . . . 23 Sales to related persons . . . . . . . . . . . . . . . . . . . . . . . 15, 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . 14 Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Page ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 15 Additions to income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 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 Angel Investment . . . . . . . . . . . . . . . . . . . . . . . . . 8, 23, 25 Biodiesel fuel production . . . . . . . . . . . . . . . . . . . . . . . . 22 Business development . . . . . . . . . . . . . . . . . . . . 14, 30, 31 Capital investment . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 23 Child and dependent care . . . . . . . . . . . . . . . . . . . . . . . 17 Community rehabilitation program . . . . . . . . . . . . . . 14, 22 Dairy and livestock farm investment . . . . . . . . . . . . . . . 22 Development zones . . . . . . . . . . . . . . . . . . . . . . . . . 14, 23 Earned income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Early stage seed investment . . . . . . . . . . . . . . . . 8, 23, 25 Economic development . . . . . . . . . . . . . . . . . . . . . . 14, 23 Electronic medical records . . . . . . . . . . . . . . . . . . . . . . 23 Electronics and information technology manufacturing zone . . . . . . . . . . . . . . . . . . . . . . . 14, 31 Employee college savings account contribution . . . 14, 22 Enterprise zone jobs . . . . . . . . . . . . . . . . . . . . . 14, 30, 31 Ethanol and biodiesel fuel pump . . . . . . . . . . . . . . . . . . 22 Farmland preservation . . . . . . . . . . . . . . . . . . . . 10, 14, 27 Film production company investment . . . . . . . . . . . . . . 22 Film production services . . . . . . . . . . . . . . . . . . . . . . . . 22 Health insurance risk-sharing . . . . . . . . . . . . . . . . . . . . 22 Homestead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 27, 31 Internet equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Itemized deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Jobs tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 30, 31 Low-income housing . . . . . . . . . . . . . . . . . . . . . . . . . 8, 25 Manufacturer’s sales tax . . . . . . . . . . . . . . . . . . . . . . . . 22 Manufacturing and agriculture . . . . . . . . . . . . . . . . . 14, 22 Manufacturing investment . . . . . . . . . . . . . . . . . . . . 14, 22 Married couple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Opportunity zone investment . . . . . . . . . . . . . . . . . . . . . 23 Postsecondary education . . . . . . . . . . . . . . . . . . . . . . . 22 Repayment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 22, 30 School property tax credit . . . . . . . . . . . . . . . . . . . . . . . 17 State historic rehabilitation . . . . . . . . . . . . . . . . . 7, 22, 25 Supplement to federal historic rehabilitation . . . . 8, 22, 25 Tax paid to another state . . . . . . . . . . . . . . . . . . . . . . . . 23 Technology zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Veteran employment credit . . . . . . . . . . . . . . . . . . . . . . 22 Veterans and surviving spouses property tax . . . . . . . . 28 Water consumption . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Working families tax . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Death of a taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Dependents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 15 Differences in federal and Wisconsin law . . . . . . . . . . . . 13 Disability income exclusion . . . . . . . . . . . . . . . . . . . . . . . 15 Disregarded entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Electronic filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 26, 32 Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Extension of time to file . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Farm loss carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Federal adjusted gross income . . . . . . . . . . . . . . . . . . . . 13 Page Index