us-wi/statute/71.07/8n/c — Limitations and conditions.

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No credit may be claimed under this subsection by a part-year resident or a nonresident of this state.

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No credit may be allowed under this subsection for a taxable year covering a period of less than 12 months, except for a taxable year closed by reason of the death of the taxpayer.

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No credit may be allowed under this subsection unless it is claimed within the period specified in s. 71.75 (2).

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If a married couple files a joint return, the maximum amount that may be claimed by the couple under this subsection is $2,000 for each stillbirth.

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If a married couple files separate returns, the maximum amount that may be claimed by each spouse under this subsection is $1,000 for each stillbirth.

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If the parents of a stillbirth are unmarried, the maximum amount that may be claimed by each parent under this subsection is $1,000 for each stillbirth.

To claim the credit under this subsection, a claimant shall submit, with his or her return for the taxable year to which the claim relates, a copy of the fetal death report relating to the stillbirth for which the credit is claimed.

Limitations and conditions.

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Limitations and conditions.

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