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                        Wisconsin farmland preservation credit

                        Schedule FC instructions
                                                                                                                                        2024

FC                                                                                Before mailing your claim,
                     Caution                                   Checklist:   STOP
                                                                                  check off the following items –
  Before  you  complete  your  2024  Schedule FC,  you 
  may be required to notify the county land conservation 
  committee.  See  line 18  instructions  located  later  in   Questions 1 to 7 on Schedule FC all answered
  these instructions.
                                                               ALL household income reported
  Claimants  must  provide  the  5-digit  agreement  
  number(s)  located  on  their  farmland  preservation 
  agreement(s) issued by the Department of Agriculture,        Only  your  household’s  ownership  percentage  of 
  Trade,  and  Consumer  Protection  (DATCP).  See             property taxes claimed
  “FARMLAND  PRESERVATION  CONTR ACT 
  NUMBER” later in these instructions.                         ALL calculations checked

                                                               Schedule FC  SIGNED
Reminders
                                                               ALL required enclosures included (see “Enclosures 
• You may need to file Schedule FC-A instead of or in          Required” located later in these instructions)
  addition to Schedule FC. See “Which Schedule to File”
  located later in these instructions.                         Documents assembled (DO NOT STAPLE, use paper 
  Individuals, corporations, estates, and trusts can file      clips) in the proper order, as follows:
•
  their income or franchise tax return and Schedule FC         • Wisconsin income or franchise tax form (Form 1,
  electronically. Additional information is available on the     1NPR, 2, 4, 4T, or 6)
  department’s website, revenue.wi.gov, under “Online
  Services.”                                                   • Schedule FC
• Note   Wisconsin  e-file  is  no  longer  available  for     • 2024 property tax bills
  Schedule  FC.  However,  you  will  still  be  able  to
  electronically file Schedule FC using modernized e-file.     • Enclosures b through h under “Enclosures
                                                                 Required” located later in these instructions
• Read the instructions carefully to avoid errors and help
  prevent delays in processing your credit.                    • Any additional farmland preservation credit
                                                                 information
• Fill  in  your  property  taxes  on  lines  11a  and  11b  of
  Schedule FC, even if you use the multiple municipality       • Other Wisconsin schedules and forms
  proration method of computing your credit.
                                                               • Federal tax form (Form 1040, 1040-SR, 1041, or
• Fill in the actual number of acres on which your claim         1120)
  is based on Schedule FC, question 4.
                                                               • Federal schedules
• Be sure to use the correct percentage level of credit (see
  line 15 instructions located later in these instructions).

FEDERAL PRIVACY ACT  In compliance with federal law, you are hereby notified that the request for your social security number on the Wisconsin farmland 
preservation credit claim is made under the authority of Section 71.59(2)(a) of the Wisconsin Statutes.  The disclosure of this number on your claim is mandatory.  It 
is used for identification purposes throughout the processing, filing, and auditing of your claim, and in the issuance of refund checks.
                                                                                                                                        Printed on
                                                                                                                                        Recycled Paper
I-126 (R. 11-24)

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2 General Information

Note In these instructions, “DATCP” means the Wisconsin Department of Agriculture, Trade and Consumer Protection.

WHICH SCHEDULE TO FILE
A 2024 farmland preservation credit claim may be filed using Schedule FC, Schedule FC-A, or both. However, a credit may not
be claimed on the same acreage using both Schedule FC and Schedule FC-A.

File Schedule FC if 1) you are subject to a farmland preservation agreement entered into prior to July 1, 2009 (see notes be-
low), and 2) you otherwise qualify (see “Who May Claim the Credit” and “Who May Qualify” below).

Notes
• A farmland preservation agreement is considered entered into prior to July 1, 2009, if 1) the application for the agreement
was submitted to the county clerk between January 1, 2008, and June 30, 2009, and 2) the agreement was entered into on
or after July 1, 2009.
• An agreement entered into prior to July 1, 2009, may be modified in order to file your farmland preservation claim using
Schedule FC-A. For more information, contact DATCP at (608) 224-4621, (608) 224-4611, or DATCPWorkingLands@wisconsin.
gov.

File Schedule FC‑A if 1) you have an ownership interest in a farm that is covered by an original or modified farmland
preservation agreement entered into on or after July 1, 2009 (see notes above) or located in an area designated in a certified
exclusive agricultural use zoning or farmland preservation zoning ordinance and 2) you otherwise qualify (see “Who May Claim
the Credit” and “Who May Qualify” located later in these instructions).

WHO MAY CLAIM THE CREDIT
A claimant must be the owner of farmland and may be any of the following:
• Individuals – Individuals, partners in partnerships, members of limited liability companies (LLCs) treated as partnerships,
shareholders of tax-option (S) corporations, and grantors of revocable trusts may claim the credit on their individual income
tax returns. (See “Corporations” for information regarding publicly traded partnerships and LLCs treated as corporations.)
• Only one member of a household (an individual, spouse if married, and dependents while under age 18) may claim the credit.
If two or more members of a household each qualify (for example, where spouses are married filing separate returns), they
must determine between themselves who the claimant will be. If they are unable to agree, the matter may be referred to the
Secretary of Revenue, whose decision will be final.
• Corporations – Corporations other than tax-option (S) corporations (see “Individuals”) may claim the credit on their corporation
franchise or income tax returns. This includes publicly traded partnerships and limited liability companies (LLCs) treated as
corporations under Wisconsin Statutes.
• Estates and Trusts – Personal representatives of estates and trustees of qualifying trusts may claim the credit on the estate
or trust return. (For exceptions, see definition of “Owner” located later in these instructions.)

WHO MAY QUALIFY
To qualify for the farmland preservation credit, you must meet all of the following conditions:
1. You or any member of your household (see definition located later in these instructions) must have been the owner (see
definition located later in these instructions) of the Wisconsin farmland for which the credit is being claimed, during your
taxable year that begins in 2024.
2. You must have been a resident of Wisconsin for the entire taxable year. The taxable year may be either calendar year 2024
or a fiscal year beginning in 2024, but it must be for the same period covered by your 2024 income tax return.
A corporation must have been organized under the laws of Wisconsin.
3. You and your spouse did not claim the homestead credit or the veterans and surviving spouses property tax credit for
2024.
4. The 2023 property taxes for the property on which the claim is based must have been paid in full.
5. Your claim must be based on at least 35 acres of farmland.

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                                        General Information                                                              3

6.  You must be subject to a farmland preservation agreement that was entered into prior to July 1, 2009, and in effect on 
 July 1, 2024. If your agreement expired in 2024, it must have expired on or after July 1, 2024.
7.  The farmland on which the claim is based must have produced at least $6,000 of gross farm profits (see definition later in 
 these instructions) during 2024 or at least a total of $18,000 in gross farm profits for 2022, 2023, and 2024 combined. If 
 you rent out your farmland, the renter’s gross farm profits are used to satisfy this requirement. 
 Exception: If at least 35 acres of your farmland were enrolled in the Conservation Reserve Program, you do not have to 
 meet this gross farm profits requirement.
8.  You  must  not  have  been  notified  that  you  are  in  violation  of  a  soil  and  water  conservation  plan  or  standards  for  any 
 farmland. However, if you receive a notice of cancellation of the noncompliance before the deadline for filing your claim, 
 you may then file a claim by the deadline, provided the other conditions are met.

WHEN TO FILE
A 2024 farmland preservation credit claim must be filed no later than 4 years after the unextended due date of your 2024 tax 
return. For calendar year filers, the 2024 Schedule FC must be filed by April 15, 2029.

HOW AND WHERE TO FILE
Schedule FC should be included immediately behind the 2024 Wisconsin income or franchise tax return when it is filed. Your 
tax return and Schedule FC should be mailed to the address shown on the tax return.

Your farmland preservation credit will decrease any tax due or increase any tax refund. Only one refund check will be mailed 
for the combined farmland preservation credit and tax refund.

If you previously filed your 2024 Wisconsin tax return and now wish to file a farmland preservation credit claim, complete an 
amended tax return and include Schedule FC. You can electronically file an amended return through an approved software 
vendor that supports amended returns. Otherwise, mail the amended return to the address shown on the tax return.

If an individual is not required to file a 2024 Wisconsin tax return but wishes to claim a farmland preservation credit, they 
should include Schedule FC and a schedule listing all sources and amounts of income with a Form 1, on which they fill in only 
the name and address area, and the amount of credit on line 31a. The farmland preservation credit claim should be mailed to 
Wisconsin Department of Revenue, PO Box 59, Madison WI 53785-0001.

ELECTRONIC FILING
If you file Schedule FC electronically and are unable to include the required enclosures (see “Required Enclosures” located 
later in these instructions) electronically, mail all of the required Schedule FC enclosures with a completed Form W-RA, Re-
quired Attachments for Electronic Filing, to Wisconsin Department of Revenue, PO Box 8977, Madison WI 53708-8977.
Note Wisconsin e-file is no longer available for Schedule FC. However, you will still be able to electronically file Schedule FC 
using modernized e-file.

ADDITIONAL HELP
To obtain more information about farmland preservation credit or help in preparing Schedule FC, or for a copy of Wisconsin 
Publication 503, Wisconsin Farmland Preservation Credit, you may contact any Department of Revenue office. The location 
and telephone number of the office nearest you is listed on the department’s website at DOR Office Locations. You may also 
email a question to DORFarmlandPreservationCredit@wisconsin.gov, or phone (608) 266-2442 (Madison).

These instructions include several references to contacting DATCP for information. You may contact DATCP at (608) 224-4621 
or (608) 224-4611.

QUESTIONS ABOUT REFUNDS
If you need to contact the Department of Revenue about your refund, please wait at least 10 weeks after filing your Sched-
ule FC.  Automated  assistance  is  available  by  calling  (608)  266-8100  in  Madison  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) 266-2772 (long-distance charges, if applicable, will apply). If you call, you will need your

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4 General Information

social security number and the dollar amount of your refund. You may also get information on your refund using the depart-
ment’s secure internet website at revenue.wi.gov.

TTY PHONE HELP
Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay System at 711.

DEFINITIONS
Owner “Owner” means a resident of Wisconsin owning land and includes an individual, a corporation incorporated in Wiscon-
sin (including a publicly traded partnership or limited liability company (LLC) treated as a corporation), a grantor of a revocable
trust, a qualifying trust, an estate, each member of a partnership or association having a joint or common interest in land, each
member of an LLC that is treated as a partnership, each shareholder of a tax-option (S) corporation, a vendee under a land
contract, and a guardian on behalf of a ward.

Exceptions: An owner qualifying for farmland preservation credit does not include a trust created by a nonresident, a trust that
receives Wisconsin real property from a nonresident, or a trust in which a nonresident grantor retains a beneficial interest. An
owner also does not include the estate of an individual who is a nonresident on the date of death.

When farmland is subject to a life estate, the person who has an ownership interest and is operating or renting out the farmland
and paying the property taxes is the owner who may claim the credit.

When property is transferred during the claim year by a method other than a sale, such as through gift, divorce, death, bank-
ruptcy, foreclosure, or repossession, the owner of the property on the tax levy date is the owner who may claim the credit.
The tax levy date is the date the property tax roll is delivered to the local treasurer for collection, usually in early December of
each year.

Household “Household” means an individual, spouse if married, and all dependents while they are under age 18. When de-
pendent children reach age 18, they are no longer considered members of a household for purposes of determining a farmland
preservation credit.

Gross farm profits “Gross farm profits” means gross receipts, excluding rent, from the land’s agricultural use, less the cost
or other basis of livestock or other items purchased for resale that are sold or otherwise disposed of during the taxable year.
Gross farm profits include the fair market value, at the time of disposition, of payments-in-kind received for placing land in
federal programs.

Gross farm profits do not include the fair market value of crops grown but not sold during the year, fuel tax credits or refunds,
or a previous year’s farmland preservation credit.

If you rent out your farmland, gross farm profits are those of your renter, produced from your farmland. The renter’s name and
address should be filled in on question 7 of Schedule FC. If you are unsure whether the required gross farm profits were pro-
duced from the farmland you rented out, contact your renter to obtain this information.

FILING INCORRECT CLAIMS
If you recklessly or fraudulently claim an incorrect farmland preservation credit, you will be ineligible to claim any refundable
credit for up to 10 years. Penalties may also apply.

Because of the way farmland preservation credit claims are processed, please use BLACK INK to complete Schedule FC.

Schedule FC has preprinted zeros in the “cents” area of the entry lines. Amounts filled in on those lines should be rounded to
the nearest dollar. If completing Schedule FC by hand, do not use commas or dollar signs in any of the amounts that are filled
in. For more tips, see page 5 of the instructions for Wisconsin Form 1.

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5
Instructions for Schedule FC

LINE‑BY‑LINE INSTRUCTIONS

FARMLAND PRESERVATION AGREEMENT CONTRACT NUMBER

You must provide the 5-digit agreement number(s) located on your farmland preservation agreements issued by the De-
partment of Agriculture, Trade, and Consumer Protection (DATCP) in order to claim the farmland preservation credit using
Schedule FC.

If a transfer occurred and/or there is a transfer agreement, you must provide the first 5-digits from the transfer agreement or
the 5-digit number from the original agreement and include a copy of the transfer agreement with the required attachments.

If the claim includes more than 4 farmland preservation agreements, include a statement identifying the additional farmland
preservation agreement numbers.

For information on obtaining your 5-digit agreement number, contact DATCP by calling (608) 224-4621, (608) 224-4611, or by
emailing DATCP at DATCPWorkingLands@wisconsin.gov.

LINES 1 THROUGH 7. QUESTIONS
Read and answer questions 1 through 7 carefully. All the requested information must be provided. If you do not qualify for
farmland preservation credit, do not complete the rest of Schedule FC.

Question 1a: “Individuals” include personal representatives of estates and trustees of qualifying trusts claiming the credit on
the estate or trust return.

Question 2: If you are in noncompliance with a soil and water conservation plan or standard on any of your farmland, you do
not qualify. However, if you subsequently receive a notice of cancellation of the noncompliance before the filing deadline and
meet the other conditions, you may then file a claim by the deadline.

Question 3: If the 2023 property taxes for all of the farmland on which your claim is based are not paid in full, you do not qualify.

Question 4: If your claim is based on at least 35 acres, fill in the total number of acres rounded to the nearest whole acre.
Fill in the total number of acres on which your claim is based, even if your property is co-owned with others (for example, if you
have a 50% ownership interest in 100 acres on which your claim is based, fill in 100 acres, not 50). Fill in the actual number of
acres, not “over 35,” “50%,” etc.

If your claim is based on less than 35 acres (before rounding to the nearest whole acre), do not complete Schedule FC. You do
not qualify for farmland preservation credit.

Questions 5 and 6: If your answers to both questions are “No,” you do not qualify. If your answer to question 5 is “No” but your
answer to question 6 is “Yes,” you DO qualify.

LINES 8 THROUGH 10. HOUSEHOLD INCOME
The instructions for Individuals apply to claimants who were single or married for the entire taxable year. Persons who became
married or divorced during the taxable year should refer to Wisconsin Publication 503, Wisconsin Farmland Preservation
Credit. See “Additional Help” located earlier in these instructions, for information about obtaining Publication 503.

In computing its household income, a corporation is also required to include the household income of each
corporate shareholder of record at the end of the corporation’s taxable year. Therefore, a corporation must also complete
lines 8 through 10 to reflect the combined incomes of all its shareholders and their spouses and total farm income of depen-
dents while under age 18 (see the lines 8 and 9 instructions for individuals). If the corporation files its claim on a fiscal year
basis, the household income of shareholders and their spouses and dependents must be for that same fiscal year, even if they
file on a calendar year basis for income tax purposes.

Complete Worksheet 3, Computing Corporation Shareholder Income, located later in these instructions. List the corporate share-
holders’ names, social security numbers, and ownership percentages and explain each shareholder’s household income (incomes
reportable on lines 8 through 10 of Schedule FC). Include the completed Worksheet 3 with your Schedule FC.

In these instructions, “Individuals” include partners, members of LLCs treated as partnerships, shareholders of tax-option
(S) corporations, and grantors of revocable trusts. “Corporations” include publicly traded partnerships and LLCs treated as
corporations but do NOT include tax-option (S) corporations.

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PMS # 320                                                                                                                                               15% below

6
                                     Instructions for Schedule FC

Line 8.  Taxable Income and Dependents’ Farm Income
•  Line 8a: Individuals – On line 8a(1), fill in the income from your 2024 Wisconsin income tax return (line 7 of Form 1 or line 30 
  of Form 1NPR).
  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 and fill in the result on line 8a(1) as a negative number.
  If you are married filing a joint return, the income on line 8a(1) must be the joint income of you and your spouse.
  If you are married filing separate returns, fill in your income on line 8a(1) and your spouse’s income on line 8a(2) from both 
  of your 2024 Wisconsin income tax returns.
  CAUTION:
  -  You must include the total amount of any farmland preservation credit from Schedule FC received in your taxable year that 
          began in 2024 as income on your 2024 Wisconsin tax return. Additional information is provided in Wisconsin Publication 503, 
          Wisconsin Farmland Preservation Credit (see “Additional Help” located earlier in these instructions for information about 
          obtaining Publication 503).
  -  If your Wisconsin income tax return includes a deduction for a net operating loss (NOL) carryforward, be sure that this 
          deduction has been computed correctly. More information about computing a Wisconsin NOL carryforward is available in 
          Wisconsin Publication 120, Net Operating Losses for Individuals, Estates, and Trusts.
  -  If you and your spouse received taxable income in 2024 but were not required to file a tax return (for example, because 
          income was under minimum filing requirements), fill in on line 8a(1) the amount that would have been reported if you had 
          filed a return. Include a schedule showing how you arrived at the taxable income.
  -  If you had any dependents under age 18 during 2024, fill in the total farm income they received on the schedule below 
          line 8a(3). Total farm income is the farm income, including wages, earned on the farm for which the claim applies. If 
          a dependent turned 18 during the year, include the dependent’s total farm income for the portion of the year that the 
          dependent was under age 18. Fill in the total from the schedule on line 8a(3).
• Line 8b:  Corporations – Fill in on line 8b the income from either Form 6 (the corporation’s share of income from Part II, line 5 
  less its share of farm net business loss offsets from Part III, line 7) Form 4 (line 5 less farm net business loss offsets on 
  line 14), or the unrelated business taxable income from Form 4T (line 10)
  CAUTION: A farm net business loss offset may not increase or produce a negative amount on Schedule FC, line 8b. If a 
  corporation has a loss on Form 4, line 5, or Part II, line 5 of Form 6, fill in that amount on line 8b. Do not increase the loss by 
  any farm net business loss offset. If a corporation has income, but the amount of farm net business loss offset reduces that 
  income below zero, fill in 0 on line 8b.

•  Line 8c: Estates and Trusts – Complete the Income Worksheet below and fill in the total on line 8c (include a copy with your 
  your Schedule FC), or fill in on line 8c the unrelated business taxable income from Form 4T (line 18).

                                                Income Worksheet
  Add:  Income distribution deduction from federal Form 1041 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
          Line 5, Wisconsin Form 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
          Line 20, Schedule ESBT  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
          Total of lines 2, 3, and 5, column 1, Schedule A, page 3, Wisconsin Form 2  . . . . . . . . . . . . .
  Subtotal  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  Less:  Total of lines 8, 10, and 11, column 1, Schedule A, page 3, Wisconsin Form 2       . . . . . . . . . . . (                                    )
  Subtotal  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  Add or subtract, as appropriate, the distributable amount from Schedule B, page 3,  
  Wisconsin Form 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  Add or subtract, as appropriate, the difference between the federal and Wisconsin basis of any  
  capital asset sold by the estate or trusts that is distributed to the beneficiary . . . . . . . . . . . . . . . . . .
  Total (fill in on line 8c)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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                                                                                                                                                7
                                          Instructions for Schedule FC

Line 9. Other Household Income and Adjustments

•  Line 9a. Depreciation
  In computing household income, you may deduct only $25,000 per household of farm depreciation. This limitation applies 
 to  the  aggregate  depreciation  from  your  farm,  farm  rental  property,  farm  partnerships,  farm  LLCs,  farm  tax-option  (S) 
 corporations, and farm car and truck mileage.
 -  Individuals  –  If  depreciation  was  deducted  in  computing  taxable  income  filled  in  on  line  8a,  you  must  add  back  1) farm 
   depreciation in excess of $25,000, and 2) all nonfarm depreciation, including car and truck mileage depreciation. Use the 
   Depreciation Worksheet, located later in these instructions, to compute your depreciation that must be added back.
 -  Corporations – If depreciation was deducted in computing taxable income filled in on line 8b, you must add back 1) farm 
   depreciation in excess of $25,000, and 2) all nonfarm depreciation, including car and truck mileage depreciation. Also, a 
   corporation must fill in on line 9a any depreciation required to be added back that was deducted by its shareholders and 
   their spouses, and the farm depreciation of their dependents while under age 18 (see the above instructions for individuals). 
 - Estates and Trusts – If depreciation was deducted in computing taxable income filled in on line 8c, you must add back 1) farm 
   depreciation in excess of $25,000, and 2) all nonfarm depreciation, including car and truck mileage depreciation. 

Car and truck mileage depreciation If you claimed the 
                                                                                        Depreciation Worksheet
standard mileage rate on your 2024 farm, business, or rent 
schedule,  30¢  per  mile  is  considered  to  be  depreciation.      Fill in all depreciation                         Column A         Column B
Include  this  depreciation  in  the  amount  you  add  back  on      from the following sources:                      FARM             NONFARM
                                                                      Car and truck mileage (30¢ per mile) –
line 9a.                                                                Schedule C . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exception: The 30¢ per mile adjustment is not required for            Schedule  E   . . . . . . . . . . . . . . .
miles  claimed  after  the  adjusted  basis  of  your  car  or  truck   Schedule F . . . . . . . . . . . . . . .
reaches zero. If this applies to you, include a note explaining         Form 4835  . . . . . . . . . . . . . . .
the situation.                                                          Other  . . . . . . . . . . . . . . . . . . .
                                                                      Other depreciation –
Section 179 expense Depreciation does not include Internal              Schedule C . . . . . . . . . . . . . . . . . . . . . . . . . . .
Revenue Code Section 179 expense.                                       Schedule E –
                                                                         Rental property . . . . . . . . . .
                                                                          Partnerships/LLCs        . . . . . . . .
Note If two or more items are included in the amount filled in 
                                                                          Tax-option (S) corporations .
on line 9a, include a worksheet similar to the ‘Depreciation 
                                                                          Estates and Trusts  . . . . . . .
Worksheet’ on this page with your Schedule FC.
                                                                        Schedule F . . . . . . . . . . . . . . .
                                                                        Form 4835  . . . . . . . . . . . . . . .
•  Line 9b.  Nonfarm Business Losses
                                                                        Other  . . . . . . . . . . . . . . . . . . .
 Note If you have more than one nonfarm business loss (for            Total . . . . . . . . . . . . . . . . . . . . . .
 example, a rental loss and a partnership loss), determine            Less $25,000 of farm depreciation   ($25,000)                       0
 the  amount  to  fill  in  on  line 9b  separately  for  each  loss. Subtotal. If less than zero, fill in 0 
 Include a schedule listing each loss and amount included             Total of Columns A and B. Fill in here 
 on line 9b.                                                            and on line 9a of Schedule FC . . . . . . .

  You may not reduce a nonfarm business loss by a net profit from another nonfarm business. Each nonfarm business must 
 be reviewed separately.

 -  Individuals – Fill in all nonfarm business losses that were in cluded in the income filled in on line 8a. The amount of each 
   nonfarm business loss should be determined without regard for any amortization, depreciation, depletion, and intangible 
   drilling expenses of such nonfarm business. For each nonfarm business, determine the amount of nonfarm business loss 
   to fill in on line 9b as follows:
   •  If nonfarm business loss is less than or equal to the total of nonfarm amortization, depreciation, depletion, and intangible 
    drilling expenses, fill in 0 on line 9b.
   •  If nonfarm business loss is greater than the total of nonfarm amortization, depreciation, depletion, and intangible drilling 
    expenses, subtract these expenses from the nonfarm business loss and fill in the result on line 9b.
    Example 1: You included a nonfarm rental loss of $5,000 in your income on line 8a of Schedule FC, which consisted of 
    rental receipts of $20,000, reduced by depreciation of $10,000 and other expenses of $15,000. Since your nonfarm rental 
    loss ($5,000) is less than your depreciation ($10,000), fill in 0 on line 9b.

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8
Instructions for Schedule FC

Example 2: Your income on line 8a of Schedule FC included a nonfarm business loss of $30,000 consisting of $15,000
of receipts, reduced by $25,000 of depreciation and $20,000 of other expenses. Since your nonfarm business loss
($30,000) is greater than your depreciation ($25,000), subtract the depreciation from the loss. Fill in $5,000 ($30,000 –
$25,000) on line 9b.

- Corporations – Fill in all nonfarm business losses, exclusive of depreciation, that were included in the income filled in on
line 8b. Determine the amount to fill in on line 9b for each nonfarm business loss as follows:
• If nonfarm business loss is less than or equal to nonfarm depreciation, fill in 0 on line 9b.
• If nonfarm business loss is greater than nonfarm depreciation, subtract depreciation from the nonfarm business loss and
fill in the result on line 9b.
• A corporation must also fill in nonfarm business losses included in the income of all its shareholders and their spouses
(see the line 9b instructions for individuals).

- Estates and Trusts – Fill in all nonfarm business losses, exclu sive of amortization, depreciation, depletion, and intangible
drilling expenses, that were included in the income filled in on line 8c. To determine the amount to fill in on line 9b for each
nonfarm business loss, see the line 9b instructions for individuals.
• Lines 9c Through 9z.

- Individuals – Fill in lines 9c through 9z, as applicable. These are items that may be deducted or excluded in computing
taxable income but not in computing household income for the farmland preservation credit.
In addition, if you had a dependent(s) in your household under age 18 who received farm income from the farm on which
this claim is based, include on lines 9c through 9z the dependent’s income items that relate directly to the farm business.
9d. Capital gains not taxable – fill in the capital gain exclusion for the sale of assets held more than one year, gain deferred
on the sale of capital assets, capital gain excluded from the sale of a qualified Wisconsin investment reported on
Schedule QI, plus any other nontaxable capital gain.
Example: You reported net gains of $4,000 from the sale of capital assets held more than one year, on Wisconsin
Schedule WD. In computing Wisconsin taxable income, you deducted $1,200 ($4,000 x 30%) of this gain. On line 9d,
fill in the $1,200 of capital gains not included in taxable income.
9e. Capital loss carryforwards and net operating loss carrybacks – fill in the total of all capital loss carryforwards and net
operating loss carrybacks deducted in computing your Wisconsin taxable income.
Example 1: In computing your Wisconsin taxable income, you deducted a capital loss carryforward of $3,000. Fill in
the $3,000 capital loss carryforward on line 9e.
Example 2: You reported a net gain of $400 from capital assets held less than one year on Wisconsin Schedule WD,
consist ing of 2024 gains of $1,400 and capital loss carry forward of $1,000. Fill in the capital loss carryforward of
$1,000 on line 9e.
9h. Contributions to deferred compensation plans – fill in any deferred compensation that you excluded from taxable
income (generally from box 12 of your wage and tax statement, Form W-2 – should be preceded by the prefix D, E, F,
G, H, S, or Y).
9i. Contributions to IRAs, self-employed SEP, SIMPLE and qualified plans – fill in any IRA, self-employed SEP, SIMPLE
and qualified plan deductions shown on your federal Schedule 1 (Form 1040 or 1040-SR).
9m. Gain from sale of home excluded for federal tax purposes – fill in the gain from the sale or exchange of your principal
residence excluded for federal tax purposes. Include a schedule showing the computation of the gain.
CAUTION: Do not include nonrecognized gain from an involuntary conversion (for example, destruction or
condemnation) of your principal residence.
9p. Interest on state and municipal bonds – fill in any interest from state or municipal bonds that was not included in
Wisconsin taxable income.
9r. IRA, SEP, SIMPLE, distributions from qualified plans, pension, annuity, railroad retirement, and veterans’ pension or
disability payments – fill in the GROSS amount of all payments received from these sources, except rollovers and any
amount that is included in Wisconsin taxable income. If a pension or IRA distribution is rolled over to another plan,
write “Rollover” on line 9r, and do not include it in household income.

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9
Instructions for Schedule FC

Example: In 2024, you received $3,500 in pension distributions, $2,700 of which is taxable income and is included on
line 8a of Schedule FC. Fill in $800 ($3,500 – $2,700) on line 9r.

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.
9w. Scholarships, fellowships, and grants – fill in the total amount received from these sources in 2024 that was not
included in Wisconsin income.

Note If scholarship or fellowship income is included in 2024 Wisconsin taxable income, and all or a portion of that
same income was also included in household income on your 2023 farmland preservation credit claim, you may
subtract the amount included in 2023 household income from your 2024 household income. Fill in the amount as a
negative number on line 9w, and reduce your 2024 household income by this amount.
9x. Social security and SSI payments – fill in the total amount of social security and SSI payments received by you and
your spouse that was not included in taxable income. Include the monthly premium amounts deducted for Medicare
Parts A through D (generally, $174.70 per month, per person for Medicare Part B, unless Social Security advises a
different amount). Include any social security death benefit ($255) received and federal and state SSI (supplemental
security income), SSI-E (supplemental security income - exceptional expense), SSD (social security disability), and
CTS (caretaker supplement) payments ($275 per month for the first child and $165 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.
9y. Unemployment compensation – fill in any unemployment compensation received that was not included in Wisconsin
taxable income.

- Partners, LLC Members, and Tax-Option (S) Corporation Shareholders – If you or your spouse received income from
a partnership, LLC treated as a partnership, or tax-option (S) corporation during 2024, include on lines 9c through 9z
the distributive share of any of those items that were deducted or excluded by the partnership, LLC, or tax-option (S)
corporation. To determine this, it may be necessary to contact the partnership, LLC, or tax-option (S) corporation.

- Corporations – Use Worksheet 3, Computing Corporation Shareholder Income, located later in these instructions. On
Worksheet 3, corporations must fill in on lines 9c through 9z amounts that were deducted or excluded in computing
Wisconsin taxable income by each corporate shareholder of record as of the end of the corporation’s taxable year that
began in 2024. The income items of the shareholder’s spouse, and the farm-related income items of the shareholder’s
dependents under age 18, must also be included. See the instructions for individuals for explanations of the income items.
Do not fill in items with respect to deductions or exclusions of the corporation itself.

- Estates and Trusts – Fill in on lines 9c through 9z the income items as explained in the instructions for individuals.

Repaid Amounts Nontaxable items of income that you received and included in household income in a prior year and
were required to repay in 2024 may be subtracted from your 2024 household income. On your 2024 Schedule FC, subtract
the amount repaid on the household income line to which the repayment relates (fill in the amount as a negative number).
Include an explanation indicating the amount of repayment, and the year you received the income and included it on a
Schedule FC.

LINE 11. PROPERTY TAXES
• Line 11a Fill in the net property taxes levied during 2024 on the farmland and improvements owned by you or any member
of your household on which your claim is based. Net property taxes are the net real estate 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 personal
property taxes, special assessments, delinquent interest, charges for services, dog license tax, or tax for managed forest
land or forest cropland. Do not include property taxes on property that is not included on a farmland preservation agreement

If a property tax bill covers more property than the property on which the claim is based (for example, the property is located
partly inside and partly outside an exclusive agricultural use district, part of the property is not subject to your farmland
preservation agreement, or part of the property is used to compute a credit using Schedule FC-A), refer to Worksheet 2,
Property Tax Proration, located later in these instructions, to determine the amount of property taxes to fill in on line 11a.
Include the completed Worksheet 2 with your Schedule FC.

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10
Instructions for Schedule FC

If you purchased or sold farmland during the taxable year, or if the farmland is owned by or with persons or entities other than
yourself or a member of your household, see “Ownership” below.

If any of the 2024 property tax bills show unpaid prior year property taxes, include a statement signed by your county
treasurer indicating the date the 2023 property taxes were paid in full.

Fill in line 11a even if you use the multiple municipality proration method (see Worksheet 1, Multiple Municipality Proration,
located later in these instructions) to compute your farmland preservation credit. Fill in your share of the total amount of
property taxes, even if your share exceeds $6,000 (fill in only your share).

Example: You have a 50% ownership interest in the property on which your claim is based and the net 2024 property taxes
are $13,000. Fill in $6,500 on line 11a (your 50% share of $13,000).

Ownership If you purchased the property on which your claim is based during the taxable year, fill in on line 11a the total
net property taxes less any amount allocated to the seller in the closing statement. If no amount is set forth in a closing
statement, you may use the total net property taxes.

If you purchased property subject to a farmland preservation agreement and you received a statement of transfer of property
subject to a farmland preservation agreement, submit the executed copy. If none was received, submit a copy of the farmland
preservation agreement currently in effect, as well as a copy of the DATA worksheet, which you can request from DATCP
(see “Additional Help” located earlier in these instructions).

If you sold the property on which your claim is based during the taxable year, fill in on line 11a only that portion of the net
property taxes that is allocated to you in the closing statement pertaining to the sale of the property. If the amount is not set
forth in a closing statement, you may not use any of these property taxes in your computation.

If the property on which your claim is based is owned by a partnership, LLC, or tax-option (S) corporation or is co-owned
with persons or entities other than a member of your household, fill in on line 11a only the amount of net property taxes that
reflects the ownership percentage of you and your household.

If you purchased or sold property during the year, or if there are names on the property tax bills other than yours and your
spouse’s and 1) you did not verify your ownership percentage with a previous year’s claim, or 2) your ownership percentage has
changed since 2023, include a copy (not the original) of the appropriate document listed below, to verify your (or your household’s)
ownership percentage. The document will remain a permanent part of your file. A claim submitted without proper verification may
delay your refund. Documents that you may submit to verify your ownership include:

a. A closing statement and deed or land contract if you purchased or sold property during the year. The closing statement
must be signed by both the buyer and the seller and show the legal description or parcel numbers of the property
purchased or sold.

b. A deed to verify your ownership percentage in co-owned property; your acquisition by a method other than purchase, such
as by gift, repossession, etc.; or a life estate.

c. A Wisconsin Schedule 3K-1 to verify your percentage of ownership of capital if you are a partner in a partnership (a
partner’s ownership percentage in farmland owned by the partnership is based on capital ownership percentage, not profit
or loss percentage).

d. A Wisconsin Schedule 5K-1 to verify your percentage of stock ownership if you are a tax-option (S) corporation shareholder.

e. A land contract if you are a vendee purchasing property.

f. A divorce judgment, including the final stipulation, if you acquired full or partial ownership through a divorce.

g. A final judgment in an estate if you inherited property.

h. A certification of termination of joint tenancy if a joint tenant (or spouse) has died.

i. A trust instrument if you are the trustee of a trust claiming the credit, the grantor of a revocable trust, or a grantor with a
life estate.

The following examples illustrate how to compute your share of property taxes on co-owned property.

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11
Instructions for Schedule FC

Example 1: You are a tenant-in-common with another person (not a member of your household). You each have a one-half
ownership interest in the property. Your claim may be based on one-half of the property taxes.

Example 2: You are one of three partners in a farm partnership that owns the farmland. Your Wisconsin Schedule 3K-1
indicates your ownership of capital is 50%, and the other two partners each have 25% ownership of capital. Your claim may
be based on 50% of the property taxes. Claims filed by your partners would be based on 25% of the property taxes for each
partner. (Note If a partnership is operating a farm owned by one of the partners rather than by the partnership, only the
partner who owns the farmland may claim the credit.)

Example 3: Your claim is based on six parcels of farmland. Three of the parcels are owned by a tax-option (S) corporation
of which you own 50% of the stock. The other three parcels are owned solely by you. Your claim may be based on 50% of
the property taxes for the three parcels owned by the tax-option (S) corporation and 100% of the property taxes for the three
parcels you own solely.

If your spouse is deceased but their name appears on the property tax bills, submit item h listed above to verify your
ownership. Also, contact your county courthouse for information about listing your name on the property tax bills for future
years.

• Line 11b Fill in the SMALLER of a) the amount on line 11a, or b) $6,000.

LINES 15 THROUGH 16. CREDIT COMPUTATION
Complete lines 15a and 15b, and 16, as applicable. Determine the amount of regular credit (lines 15a and 15b) that you are
entitled to claim. Then compute the 10% special minimum credit and enter it on line 16. Your allowable credit will be the largest
of line 15a, 15b, or 16.

• Lines 15a and 15b. Regular Credit
Unless your farmland qualifies for multiple percentages, your regular credit will be 80% of the amount on line 14. The following
information will help determine which percentage(s) you should use. Note The December 31, 2024, dates given below apply
to claimants filing a calendar year claim. If your claim is based on a fiscal year, substitute the last day of your fiscal year that
began in 2024 for the December 31, 2024, date. If you are uncertain of the agricultural zoning for your farmland, contact your
local zoning administrator or DATCP (see “Additional Help” located earlier in these instructions).

100% – The farmland on which this claim is based is located in a county that has a certified agricultural preservation plan
and is in an area zoned for exclusive agricultural use under a certified county, city, village, or town ordinance. The agricultural
preservation plan and zoning ordinance must both have been certified prior to July 1, 2009, and in effect on December 31,
2024.

80% – The farmland on which this claim is based is subject to a farmland preservation agreement that was entered into prior
to July 1, 2009, and in effect on July 1, 2024.

If all of the farmland qualifies for this percentage, place a checkmark in the area designated on line 15a and compute your
credit by multiplying the amount from line 14 by 80%.

70% – The farmland on which this claim is based is located in an area zoned for exclusive agricultural use under a city,
county, or village ordinance certified prior to July 1, 2009, and in effect on December 31, 2024, and is located in a county that
had not, as of July 1, 2009, adopted an agricultural preservation plan.

If part of the farmland qualifies for one percentage and another part quali fies for a different percentage, place a checkmark
in the area designated on line 15b. Compute your credit using Worksheet 1, Multiple Municipality Proration, located later
in these instructions. Fill in line 15b (also fill in line 11a), and leave line 15a blank. Include the completed Worksheet 1 with
Schedule FC.

• Line 16. 10% Special Minimum Credit
Regardless of the amount of your household income, you are entitled to a “10% special minimum credit” if you meet all of
the conditions listed under “Who May Qualify” located earlier in these instructions. Compute the amount of this credit by
multiplying the amount from line 11b by 10%. The maximum special minimum credit available is $600.

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12
Instructions for Schedule FC

LINE 17. FARMLAND PRESERVATION CREDIT
Compare the credits on lines 15a through 16. Fill in the largest of these amounts on line 17. Also, fill in the credit from line 17
on the proper line of your Wisconsin tax return, as indicated on Schedule FC.

LINE 18. CERTIFICATION
If you submitted a farmland preservation agreement with a previous year’s farmland preservation credit claim, and no informa-
tion on it has changed, you must notify the county land conservation committee that you intend to file a 2024 Schedule FC.
You must also place a checkmark in the designated area to the right of line 18 to certify that both conditions have been met.

ENCLOSURES REQUIRED
Include all of the following items that pertain to your household income or the farmland for which credit is being claimed:

a. Complete, legible copies of your 2024 property tax bills or computer printouts signed by the county or municipal treasurer.
The property tax bills or computer printouts must show all of the following information: the year; the owner’s name; the parcel
numbers and legal description of the property; the acreage; the assessed value of land and improvements; any special
assessments; property taxes before and after state aids and credits, including lottery and gaming credit, if applicable; and
a space for indicating whether there are unpaid property taxes for prior years.
Do not include installment tax stubs, mortgage statements, computer printouts that are not signed by the county or municipal
treasurer, canceled checks, or money order receipts as verification of property taxes. They cannot be accepted as a
substitute for the property tax bills.

b. An executed farmland preservation agreement (copy, not original). If you have an agreement that was extended to 25 years,
include a copy of the executed extension agreement. Also enclose a copy of the original agreement if the parcel numbers
are not shown on the extension agreement. Include Exhibit “A,” if made part of the original agreement to provide the legal
description of the property.

If a different numbering system is used to identify parcels on the agreement and the property tax bills, include an explanation
to reconcile the difference.

c. An executed statement of transfer of property subject to farmland preservation agreement (copy, not original). Also include
a copy of the original agreement if the parcel numbers are not shown on the transfer agreement. Include Exhibit “A,” if made
part of the original agreement to provide the legal description of the property.

If a different numbering system is used to identify parcels on the agreement and the property tax bills, include an explanation
to reconcile the difference.

d. Closing statement signed by both the buyer and the seller, and the deed or land contract relating to the purchase or sale, if
any of the farmland on which the claim is based was purchased or sold during the claim year (copies, not originals).

e. Document to verify your percentage of ownership in the property (see “Ownership” located earlier in these instructions).

f. Statement signed by your county treasurer, indicating the date your 2023 property taxes were paid in full (if any of your 2024
property tax bills show unpaid prior year taxes).

g. Worksheets 1 to 3 located later in these instructions.

h. Worksheets of estate/trust income and depreciation, similar to those illustrated earlier in these instructions.

Note Incomplete claims or claims without proper enclosures may be questioned. Be sure your claim is complete so your credit
is not delayed.

HOW TO ASSEMBLE
Assemble (DO NOT STAPLE, use paper clips) your Wisconsin franchise or income tax return and farmland preservation credit
claim IN THE ORDER LISTED on the front cover of this instruction booklet.

Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of November 29,
2024: subch. IX of ch. 71, Wis. Stats.

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                                                                                                                     INCLUDE THIS WORKSHEET
                                                                                                                     WITH THE 2024 SCHEDULE FC
          WORKSHEET 1 – Multiple Municipality Proration
          Complete this worksheet only if you are using the current year’s law method and you have parcels of farmland that qualify for different 
          percentages of credit.  Refer to the instructions for lines 15a and 15b of Schedule FC, to determine what portion of your property taxes 
          qualifies for 100%, 80%, or 70% of the credit.

                                                                                                              Column A–100%  Column B–80% Column C–70%
            1.  On lines 1A, 1B, and 1C, as appropriate, fill in the 2024 net 
               property taxes on which this claim is based – see instructions for                            1A             1B            1C
               line 11 of Schedule FC .................................
            2.  On line 2A, fill in the smaller of the amount on line 1A or                                  2A
             $6,000  .............................................
            3. Subtract the amount on line 2A from $6,000,   3
             and fill in the result here ...............
            4.  On line 4B, fill in the smaller of the amount on line 1B or the                                             4B
               amount on line 3. If line 1B is zero, fill in 0 on line 4B..........
            5.  Subtract the amount on line 4B from the      5
             amount on line 3, and fill in the result here .
            6.  On line 6C, fill in the smaller of the amount on line 1C or the                                                           6C
               amount on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
            7.  Fill in your total household income          7
             (from Schedule FC, line 10) here ........
            8.  Using the amount on line 7, fill in the appropriate 
             amount from Table 1—Schedule FC                 8
             (located later in these instructions) here  ..
            9.  On line 9C, fill in the smaller of the amount on line 6C or the                                                           9C
               amount on line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
           10.  Subtract the amount on line 9C from the      10
             amount on line 8, and fill in the result here .
           11.  On line 11B, fill in the smaller of the amount on line 4B or the                                            11B
               amount on line 10 .....................................
           12.  Subtract the amount on line 11B from the amount on                                           12A
             line 10, and fill in the result on line 12A  . . . . . . . . . . . . . . . . . . . . 
            13A.  Subtract the amount on line 12A from the amount on                                         13A
             line 2A, and fill in the result on line 13A ....................
          13B.  Subtract the amount on line 11B from the amount on                                                          13B
             line 4B, and fill in the result on line 13B ....................
          13C.  Subtract the amount on line 9C from the amount on                                                                         13C
             line 6C, and fill in the result on line 13C ....................
           14.  Using the amount on line 13A, fill in the amount from Table 2—                               14A
               Schedule FC (located later in these instructions) on line 14A ...
           15.  Using the sum of lines 13A and 13B, fill in the appropriate 
             amount from Table 2—Schedule FC                 15
             (located later in these instructions) here  ..  
           16.  Subtract the amount on line 14A from the amount on                                                          16B
             line 15, and fill in the result on line 16B  . . . . . . . . . . . . . . . . . . . . 
           17.  Using the sum of lines 13A, 13B, and 13C, fill in the appropriate 
               amount from Table 2—Schedule FC               17
             (located later in these instructions) here  ..
           18.  Subtract the amount on line 15 from the amount                                                                            18C
             on line 17, and fill in the result on line 18C ..................
           19.  Percentage of credit allowable ...........................                                      100%            80%          70%
           20.  Multiply the amounts on line 14A by 100%, line 16B by 80%, and                              20A             20B           20C
               line 18C by 70%. Fill in the results on lines 20A, 20B, and 20C ..
           21.  Farmland preservation credit — Total the
             amounts on lines 20A, 20B, and 20C. Fill in     21
             here and on line 15b of Schedule FC .....                                                               INCLUDE THIS WORKSHEET
                                                                                                                     WITH THE 2024 SCHEDULE FC

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Use the appropriate formula below to prorate your property taxes for a property tax bill that covers more property than the property on which your claim is 
based (for example, the property is located partly inside and partly outside an exclusive agricultural use district, part of the property is not subject to your 
farmland preservation agreement, or part of the property is used to compute a credit using Schedule FC-A).
                                                                                                                                                                                                                                             WORKSHEET 2

A.  Parcel Has Land, No Improvements
                                                                                                                                                                 WITH THE 2024 SCHEDULE FC                       INCLUDE THIS WORKSHEET
Number     Number          Proration   Net taxes   Allowable
of acres   of total        ratio       per         property                                                                                                                                                                                              – Property Tax Proration
on which   acres                       property    taxes for
claim is ÷               =           x tax bill  = farmland
based                                              preserva-
                                                   tion
                                                   credit

B.  Parcel Has Land With Improvements – None of the improvements are in the district or on property subject to an agreement

Number     Number          Result      Assessed    Result     Total        Proration                        Net taxes   Allowable
of acres   of total                    value of               assessed     ratio                            per         property
on which   acres                       land                   value                                         property    taxes for
claim is ÷               =           x           =          ÷ (land and  =                                x tax bill  = farmland
based                                                         improve-                                                  preserva-
                                                              ments)                                                    tion
                                                                                                                        credit

C.  Parcel Has Land With Improvements – All or a portion of the improvements are in the district or on property subject to an agreement

Number     Number          Result      Assessed    Result     Assessed     Result                           Total       Proration   Net taxes                                              Allowable
of acres   of total                    value of               value of                                      assessed    ratio       per                                                                                                property
on which   acres                       land                   improve-                                      value                   property                                               taxes for
claim is ÷               =           x           =          + ments      =                                ÷ (land and =           x tax bill                     =                         farmland
based                                                         on which                                      improve-                                                                       preserva                                                                                -
                                                              claim is                                      ments)                                                                                                                     tion
                                                              based*                                                                                                                                                                   credit

                                                            *  Enter only the assessed value of those improvements 
                                                              located on the land on which your claim is based. 

INCLUDE THIS WORKSHEET
WITH THE 2024 SCHEDULE FC

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WORKSHEET 3
Corporate claimants use this worksheet to accumulate shareholder household income information. Use a column for each shareholder of record as of the end of
the corporation’s taxable year, for each shareholder’s spouse, and for each of the shareholder’s dependents who are under age 18 (include additional worksheets
as necessary). The line numbers of this worksheet correspond with the line numbers of Schedule FC. Refer to the instructions for lines 8 through 10 (located earlier
in these instructions) for information on how to complete these lines. Fill in the totals from the right-hand column on the applicable lines of Schedule FC.

TOTAL
Shareholder/spouse/dependent name .................. Fill in on the – Computing Corporation Shareholder Income
Social security number .............................. applicable line
Ownership percentage (if shareholder) .................. % % % % % of Schedule FC
L 8a(1) Income from line 7 of Form 1 (Form 1NPR filers see instr.)
i 8a(2) Spouse’s income if married filing separately ......
n
e
8a(3) Farm income of dependents under age 18 .......
L 9a Depreciation ................................
i b Nonfarm business losses ......................
n
e
c Amortization ................................
d Capital gains not taxable .......................
e Capital loss carryforwards and net operating loss carrybacks
f Cash public assistance, county relief, and
Wisconsin Works payments (do not include
foster care payments) .........................
g Child support, maintenance payments, and other
support money (court ordered) ..................
h Contributions to deferred compensation plans ......
i Contributions to IRAs, self-employed SEP, SIMPLE,
and qualified plans ............................
j Depletion expense and intangible drilling costs .....
m Gain from sale of home .......................
n Housing allowance provided to a member of the clergy .
o Income of a nonresident or part-year resident spouse
p Interest on state and municipal bonds .............
q Interest on United States securities ............... WITH THE 2024 SCHEDULE FC INCLUDE THIS WORKSHEET
THE CORPORATION FILES
r IRA, SEP, SIMPLE, distributions from qualified plans,
pension, annuity, railroad retirement, and veterans’
pension or disability payments ..................
s Military compensation or cash benefits ............
t Nontaxable income from sources outside Wisconsin ..
u Nontaxable income of a Native American ..........
v Rent reduction for a resident manager ............
w Scholarships, fellowships, and grants .............
x Social security and SSI payments (do not include
Title XX payments) ...........................
y Unemployment compensation ...................
z Workers’ compensation and loss of time insurance
(for example, sick pay) ......................... 15
INCLUDE THIS WORKSHEET WITH THE 2024 SCHEDULE FC THE CORPORATION FILES

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          16                                                                                 2024 Wisconsin Farmland Preservation Credit 

                                                                    TABLE 1 – Schedule FC
           If line 10 is – On       If line 10 is – On       If line 10 is – On       If line 10 is – On       If line 10 is –   On       If line 10 is – On
           at     but less line 12  at     but less line 12  at     but less line 12  at     but less line 12  at       but less line 12  at     but less line 12
           least  than     enter    least  than     enter    least  than     enter    least  than     enter    least    than     enter    least  than     enter
              –   $5,000   $0       16,680 16,785   991      23,715 23,785   1,988    27,923 27,967   2,995    31,207   31,239   4,003    33,927 33,959   5,009
           $5,000 5,170    6        16,785 16,890   1,002    23,785 23,855   1,999    27,967 28,011   3,007    31,239   31,271   4,014    33,959 33,991   5,021
           5,170  5,340    18       16,890 16,995   1,014    23,855 23,925   2,011    28,011 28,055   3,019    31,271   31,303   4,026    33,991 34,023   5,033
           5,340  5,510    30       16,995 17,100   1,025    23,925 23,995   2,023    28,055 28,099   3,031    31,303   31,335   4,038    34,023 34,055   5,044
           5,510  5,680    42       17,100 17,205   1,037    23,995 24,065   2,035    28,099 28,143   3,043    31,335   31,367   4,050    34,055 34,087   5,056
           5,680  5,850    54       17,205 17,310   1,048    24,065 24,135   2,047    28,143 28,187   3,055    31,367   31,399   4,062    34,087 34,119   5,068
           5,850  6,020    65       17,310 17,415   1,060    24,135 24,205   2,059    28,187 28,231   3,066    31,399   31,431   4,074    34,119 34,151   5,080
           6,020  6,190    77       17,415 17,520   1,071    24,205 24,275   2,071    28,231 28,275   3,078    31,431   31,463   4,085    34,151 34,183   5,092
           6,190  6,360    89       17,520 17,625   1,083    24,275 24,345   2,083    28,275 28,319   3,090    31,463   31,495   4,097    34,183 34,215   5,104
           6,360  6,530    101      17,625 17,730   1,095    24,345 24,415   2,095    28,319 28,363   3,102    31,495   31,527   4,109    34,215 34,247   5,115
           6,530  6,700    113      17,730 17,835   1,106    24,415 24,485   2,107    28,363 28,407   3,114    31,527   31,559   4,121    34,247 34,279   5,127
           6,700  6,870    125      17,835 17,940   1,118    24,485 24,555   2,118    28,407 28,451   3,126    31,559   31,591   4,133    34,279 34,311   5,139
           6,870  7,040    137      17,940 18,045   1,129    24,555 24,625   2,130    28,451 28,495   3,138    31,591   31,623   4,145    34,311 34,343   5,151
           7,040  7,210    149      18,045 18,150   1,141    24,625 24,695   2,142    28,495 28,539   3,150    31,623   31,655   4,156    34,343 34,375   5,163
           7,210  7,380    161      18,150 18,255   1,152    24,695 24,765   2,154    28,539 28,583   3,161    31,655   31,687   4,168    34,375 34,407   5,175
           7,380  7,550    173      18,255 18,360   1,164    24,765 24,835   2,166    28,583 28,627   3,173    31,687   31,719   4,180    34,407 34,439   5,187
           7,550  7,720    184      18,360 18,465   1,175    24,835 24,905   2,178    28,627 28,671   3,185    31,719   31,751   4,192    34,439 34,471   5,198
           7,720  7,890    196      18,465 18,570   1,187    24,905 24,975   2,190    28,671 28,715   3,197    31,751   31,783   4,204    34,471 34,503   5,210
           7,890  8,060    208      18,570 18,675   1,198    24,975 25,019   2,199    28,715 28,759   3,209    31,783   31,815   4,216    34,503 34,535   5,222
           8,060  8,230    220      18,675 18,780   1,210    25,019 25,063   2,211    28,759 28,803   3,221    31,815   31,847   4,227    34,535 34,567   5,234
           8,230  8,400    232      18,780 18,885   1,222    25,063 25,107   2,223    28,803 28,847   3,233    31,847   31,879   4,239    34,567 34,599   5,246
           8,400  8,570    244      18,885 18,990   1,233    25,107 25,151   2,235    28,847 28,891   3,245    31,879   31,911   4,251    34,599 34,631   5,258
           8,570  8,740    256      18,990 19,095   1,245    25,151 25,195   2,247    28,891 28,935   3,257    31,911   31,943   4,263    34,631 34,663   5,269
           8,740  8,910    268      19,095 19,200   1,256    25,195 25,239   2,259    28,935 28,979   3,268    31,943   31,975   4,275    34,663 34,695   5,281
           8,910  9,080    280      19,200 19,305   1,268    25,239 25,283   2,270    28,979 29,023   3,280    31,975   32,007   4,287    34,695 34,727   5,293
           9,080  9,250    292      19,305 19,410   1,279    25,283 25,327   2,282    29,023 29,067   3,292    32,007   32,039   4,299    34,727 34,759   5,305
           9,250  9,420    303      19,410 19,515   1,291    25,327 25,371   2,294    29,067 29,111   3,304    32,039   32,071   4,310    34,759 34,791   5,317
           9,420  9,590    315      19,515 19,620   1,302    25,371 25,415   2,306    29,111 29,155   3,316    32,071   32,103   4,322    34,791 34,823   5,329
           9,590  9,760    327      19,620 19,725   1,314    25,415 25,459   2,318    29,155 29,199   3,328    32,103   32,135   4,334    34,823 34,855   5,340
           9,760  9,930    339      19,725 19,830   1,326    25,459 25,503   2,330    29,199 29,243   3,340    32,135   32,167   4,346    34,855 34,887   5,352
           9,930  10,060   350      19,830 19,935   1,337    25,503 25,547   2,342    29,243 29,287   3,352    32,167   32,199   4,358    34,887 34,919   5,364
           10,060 10,190   361      19,935 20,005   1,347    25,547 25,591   2,354    29,287 29,331   3,363    32,199   32,231   4,370    34,919 34,951   5,376
           10,190 10,320   373      20,005 20,075   1,357    25,591 25,635   2,366    29,331 29,375   3,375    32,231   32,263   4,381    34,951 34,983   5,388
           10,320 10,450   385      20,075 20,145   1,369    25,635 25,679   2,377    29,375 29,419   3,387    32,263   32,295   4,393    34,983 35,015   5,400
           10,450 10,580   396      20,145 20,215   1,381    25,679 25,723   2,389    29,419 29,463   3,399    32,295   32,327   4,405    35,015 35,047   5,411
           10,580 10,710   408      20,215 20,285   1,393    25,723 25,767   2,401    29,463 29,507   3,411    32,327   32,359   4,417    35,047 35,079   5,423
           10,710 10,840   420      20,285 20,355   1,404    25,767 25,811   2,413    29,507 29,551   3,423    32,359   32,391   4,429    35,079 35,111   5,435
           10,840 10,970   431      20,355 20,425   1,416    25,811 25,855   2,425    29,551 29,595   3,435    32,391   32,423   4,441    35,111 35,143   5,447
           10,970 11,100   443      20,425 20,495   1,428    25,855 25,899   2,437    29,595 29,639   3,447    32,423   32,455   4,452    35,143 35,175   5,459
           11,100 11,230   455      20,495 20,565   1,440    25,899 25,943   2,449    29,639 29,683   3,458    32,455   32,487   4,464    35,175 35,207   5,471
           11,230 11,360   467      20,565 20,635   1,452    25,943 25,987   2,461    29,683 29,727   3,470    32,487   32,519   4,476    35,207 35,239   5,483
           11,360 11,490   478      20,635 20,705   1,464    25,987 26,031   2,472    29,727 29,771   3,482    32,519   32,551   4,488    35,239 35,271   5,494
           11,490 11,620   490      20,705 20,775   1,476    26,031 26,075   2,484    29,771 29,815   3,494    32,551   32,583   4,500    35,271 35,303   5,506
           11,620 11,750   502      20,775 20,845   1,488    26,075 26,119   2,496    29,815 29,859   3,506    32,583   32,615   4,512    35,303 35,335   5,518
           11,750 11,880   513      20,845 20,915   1,500    26,119 26,163   2,508    29,859 29,903   3,518    32,615   32,647   4,523    35,335 35,367   5,530
           11,880 12,010   525      20,915 20,985   1,512    26,163 26,207   2,520    29,903 29,947   3,530    32,647   32,679   4,535    35,367 35,399   5,542
           12,010 12,140   537      20,985 21,055   1,523    26,207 26,251   2,532    29,947 29,991   3,542    32,679   32,711   4,547    35,399 35,431   5,554
           12,140 12,270   548      21,055 21,125   1,535    26,251 26,295   2,544    29,991 30,023   3,553    32,711   32,743   4,559    35,431 35,463   5,565
           12,270 12,400   560      21,125 21,195   1,547    26,295 26,339   2,556    30,023 30,055   3,564    32,743   32,775   4,571    35,463 35,495   5,577
           12,400 12,530   572      21,195 21,265   1,559    26,339 26,383   2,567    30,055 30,087   3,576      32,775 32,807   4,583    35,495 35,527   5,589
           12,530 12,660   584      21,265 21,335   1,571    26,383 26,427   2,579    30,087 30,119   3,588    32,807   32,839   4,595    35,527 35,559   5,601
           12,660 12,790   595      21,335 21,405   1,583    26,427 26,471   2,591    30,119 30,151   3,600    32,839   32,871   4,606    35,559 35,591   5,613
           12,790 12,920   607      21,405 21,475   1,595    26,471 26,515   2,603    30,151 30,183   3,612    32,871   32,903   4,618    35,591 35,623   5,625
           12,920 13,050   619      21,475 21,545   1,607    26,515 26,559   2,615    30,183 30,215   3,624    32,903   32,935   4,630    35,623 35,655   5,636
           13,050 13,180   630      21,545 21,615   1,619    26,559 26,603   2,627    30,215 30,247   3,635    32,935   32,967   4,642    35,655 35,687   5,648
           13,180 13,310   642      21,615 21,685   1,631    26,603 26,647   2,639    30,247 30,279   3,647    32,967   32,999   4,654    35,687 35,719   5,660
           13,310 13,440   654      21,685 21,755   1,642    26,647 26,691   2,651    30,279 30,311   3,659    32,999   33,031   4,666    35,719 35,751   5,672
           13,440 13,570   665      21,755 21,825   1,654    26,691 26,735   2,663    30,311 30,343   3,671    33,031   33,063   4,677    35,751 35,783   5,684
           13,570 13,700   677      21,825 21,895   1,666    26,735 26,779   2,674    30,343 30,375   3,683    33,063   33,095   4,689    35,783 35,815   5,696
           13,700 13,830   689      21,895 21,965   1,678    26,779 26,823   2,686    30,375 30,407   3,695    33,095   33,127   4,701    35,815 35,847   5,707
           13,830 13,960   701      21,965 22,035   1,690    26,823 26,867   2,698    30,407 30,439   3,707    33,127   33,159   4,713    35,847 35,879   5,719
           13,960 14,090   712      22,035 22,105   1,702    26,867 26,911   2,710    30,439 30,471   3,718    33,159   33,191   4,725    35,879 35,911   5,731
           14,090 14,220   724      22,105 22,175   1,714    26,911 26,955   2,722    30,471 30,503   3,730    33,191   33,223   4,737    35,911 35,943   5,743
           14,220 14,350   736      22,175 22,245   1,726    26,955 26,999   2,734    30,503 30,535   3,742    33,223   33,255   4,748    35,943 35,975   5,755
           14,350 14,480   747      22,245 22,315   1,738    26,999 27,043   2,746    30,535 30,567   3,754    33,255   33,287   4,760    35,975 36,007   5,767
           14,480 14,610   759      22,315 22,385   1,750    27,043 27,087   2,758    30,567 30,599   3,766    33,287   33,319   4,772    36,007 36,039   5,779
           14,610 14,740   771      22,385 22,455   1,761    27,087 27,131   2,769    30,599 30,631   3,778    33,319   33,351   4,784    36,039 36,071   5,790
           14,740 14,870   782      22,455 22,525   1,773    27,131 27,175   2,781    30,631 30,663   3,789    33,351   33,383   4,796    36,071 36,103   5,802
           14,870 15,000   794      22,525 22,595   1,785    27,175 27,219   2,793    30,663 30,695   3,801    33,383   33,415   4,808    36,103 36,135   5,814
           15,000 15,105   806      22,595 22,665   1,797    27,219 27,263   2,805    30,695 30,727   3,813    33,415   33,447   4,819    36,135 36,167   5,826
           15,105 15,210   817      22,665 22,735   1,809    27,263 27,307   2,817    30,727 30,759   3,825    33,447   33,479   4,831    36,167 36,199   5,838
           15,210 15,315   829      22,735 22,805   1,821    27,307 27,351   2,829    30,759 30,791   3,837    33,479   33,511   4,843    36,199 36,231   5,850
           15,315 15,420   840      22,805 22,875   1,833    27,351 27,395   2,841    30,791 30,823   3,849    33,511   33,543   4,855    36,231 36,263   5,861
           15,420 15,525   852      22,875 22,945   1,845    27,395 27,439   2,853    30,823 30,855   3,860    33,543   33,575   4,867    36,263 36,295   5,873
           15,525 15,630   864      22,945 23,015   1,857    27,439 27,483   2,864    30,855 30,887   3,872    33,575   33,607   4,879    36,295 36,327   5,885
           15,630 15,735   875      23,015 23,085   1,869    27,483 27,527   2,876    30,887 30,919   3,884    33,607   33,639   4,891    36,327 36,359   5,897
           15,735 15,840   887      23,085 23,155   1,880    27,527 27,571   2,888    30,919 30,951   3,896    33,639   33,671   4,902    36,359 36,391   5,909
           15,840 15,945   898      23,155 23,225   1,892    27,571 27,615   2,900    30,951 30,983   3,908    33,671   33,703   4,914    36,391 36,423   5,921
           15,945 16,050   910      23,225 23,295   1,904    27,615 27,659   2,912    30,983 31,015   3,920    33,703   33,735   4,926    36,423 36,455   5,932
           16,050 16,155   921      23,295 23,365   1,916    27,659 27,703   2,924    31,015 31,047   3,931    33,735   33,767   4,938    36,455 36,487   5,944
           16,155 16,260   933      23,365 23,435   1,928    27,703 27,747   2,936    31,047 31,079   3,943    33,767   33,799   4,950    36,487 36,519   5,956
           16,260 16,365   944      23,435 23,505   1,940    27,747 27,791   2,948    31,079 31,111   3,955    33,799   33,831   4,962    36,519 36,551   5,968
           16,365 16,470   956      23,505 23,575   1,952    27,791 27,835   2,960    31,111 31,143   3,967    33,831   33,863   4,973    36,551 36,583   5,980
           16,470 16,575   967      23,575 23,645   1,964    27,835 27,879   2,971    31,143 31,175   3,979    33,863   33,895   4,985    36,583 36,622   5,993
           16,575 16,680   979      23,645 23,715   1,976    27,879 27,923   2,983    31,175 31,207   3,991    33,895   33,927   4,997    36,622  or over 6,000

- 17 -

Enlarge image

 2024 Wisconsin Farmland Preservation Credit                                                                                                   17
                                                          TABLE 2 – Schedule FC
  If line 13 is – On       If line 13 is – On       If line 13 is – On       If line 13 is – On       If line 13 is – On       If line 13 is – On
  at     but less line 14  at    but less  line 14  at    but less  line 14  at    but less  line 14  at    but less  line 14  at    but less  line 14
  least  than     enter    least than      enter    least than      enter    least than      enter    least than      enter    least than      enter
     –   $  .01   $0       798   807       722      1,608 1,617     1,451    2,510 2,521     2,161    3,500 3,511     2,854    4,708 4,724     3,558
  $  .01 5        2        807   816       730      1,617 1,626     1,459    2,521 2,532     2,169    3,511 3,522     2,862    4,724 4,740     3,566
     5   15       9        816   825       738      1,626 1,635     1,467    2,532 2,543     2,176    3,522 3,533     2,869    4,740 4,756     3,574
     15  24       18       825   834       747      1,635 1,644     1,476    2,543 2,554     2,184    3,533 3,544     2,877    4,756 4,772     3,582
     24  33       26       834   843       755      1,644 1,653     1,484    2,554 2,565     2,192    3,544 3,555     2,885    4,772 4,788     3,590
     33  42       34       843   852       763      1,653 1,662     1,492    2,565 2,576     2,199    3,555 3,566     2,892    4,788 4,804     3,598
     42  51       42       852   861       771      1,662 1,671     1,500    2,576 2,587     2,207    3,566 3,577     2,900    4,804 4,820     3,606
     51  60       50       861   870       779      1,671 1,680     1,508    2,587 2,598     2,215    3,577 3,588     2,908    4,820 4,836     3,614
     60  69       58       870   879       787      1,680 1,689     1,516    2,598 2,609     2,222    3,588 3,599     2,915    4,836 4,852     3,622
     69  78       66       879   888       795      1,689 1,698     1,524    2,609 2,620     2,230    3,599 3,610     2,923    4,852 4,868     3,630
     78  87       74       888   897       803      1,698 1,707     1,532    2,620 2,631     2,238    3,610 3,621     2,931    4,868 4,884     3,638
     87  96       82       897   906       811      1,707 1,716     1,540    2,631 2,642     2,246    3,621 3,632     2,939    4,884 4,900     3,646
     96  105      90       906   915       819      1,716 1,725     1,548    2,642 2,653     2,253    3,632 3,643     2,946    4,900 4,916     3,654
  105    114      99       915   924       828      1,725 1,734     1,557    2,653 2,664     2,261    3,643 3,654     2,954    4,916 4,932     3,662
  114    123      107      924   933       836      1,734 1,743     1,565    2,664 2,675     2,269    3,654 3,665     2,962    4,932 4,948     3,670
  123    132      115      933   942       844      1,743 1,752     1,573    2,675 2,686     2,276    3,665 3,676     2,969    4,948 4,964     3,678
  132    141      123      942   951       852      1,752 1,761     1,581    2,686 2,697     2,284    3,676 3,687     2,977    4,964 4,980     3,686
  141    150      131      951   960       860      1,761 1,770     1,589    2,697 2,708     2,292    3,687 3,698     2,985    4,980 4,996     3,694
  150    159      139      960   969       868      1,770 1,779     1,597    2,708 2,719     2,299    3,698 3,709     2,992    4,996 5,012     3,702
  159    168      147      969   978       876      1,779 1,788     1,605    2,719 2,730     2,307    3,709 3,720     3,000    5,012 5,028     3,710
  168    177      155      978   987       884      1,788 1,797     1,613    2,730 2,741     2,315    3,720 3,731     3,008    5,028 5,044     3,718
  177    186      163      987   996       892      1,797 1,806     1,621    2,741 2,752     2,323    3,731 3,742     3,016    5,044 5,060     3,726
  186    195      171      996   1,005     900      1,806 1,815     1,629    2,752 2,763     2,330    3,742 3,753     3,023    5,060 5,076     3,734
  195    204      180      1,005 1,014     909      1,815 1,824     1,638    2,763 2,774     2,338    3,753 3,764     3,031    5,076 5,092     3,742
  204    213      188      1,014 1,023     917      1,824 1,833     1,646    2,774 2,785     2,346    3,764 3,775     3,039    5,092 5,108     3,750
  213    222      196      1,023 1,032     925      1,833 1,842     1,654    2,785 2,796     2,353    3,775 3,786     3,046    5,108 5,124     3,758
  222    231      204      1,032 1,041     933      1,842 1,851     1,662    2,796 2,807     2,361    3,786 3,797     3,054    5,124 5,140     3,766
  231    240      212      1,041 1,050     941      1,851 1,860     1,670    2,807 2,818     2,369    3,797 3,808     3,062    5,140 5,156     3,774
  240    249      220      1,050 1,059     949      1,860 1,869     1,678    2,818 2,829     2,376    3,808 3,819     3,069    5,156 5,172     3,782
  249    258      228      1,059 1,068     957      1,869 1,878     1,686    2,829 2,840     2,384    3,819 3,830     3,077    5,172 5,188     3,790
  258    267      236      1,068 1,077     965      1,878 1,887     1,694    2,840 2,851     2,392    3,830 3,841     3,085    5,188 5,204     3,798
  267    276      244      1,077 1,086     973      1,887 1,896     1,702    2,851 2,862     2,400    3,841 3,852     3,093    5,204 5,220     3,806
  276    285      252      1,086 1,095     981      1,896 1,905     1,710    2,862 2,873     2,407    3,852 3,863     3,100    5,220 5,236     3,814
  285    294      261      1,095 1,104     990      1,905 1,914     1,719    2,873 2,884     2,415    3,863 3,874     3,108    5,236 5,252     3,822
  294    303      269      1,104 1,113     998      1,914 1,923     1,727    2,884 2,895     2,423    3,874 3,885     3,116    5,252 5,268     3,830
  303    312      277      1,113 1,122     1,006    1,923 1,932     1,735    2,895 2,906     2,430    3,885 3,896     3,123    5,268 5,284     3,838
  312    321      285      1,122 1,131     1,014    1,932 1,941     1,743    2,906 2,917     2,438    3,896 3,907     3,131    5,284 5,300     3,846
  321    330      293      1,131 1,140     1,022    1,941 1,950     1,751    2,917 2,928     2,446    3,907 3,918     3,139    5,300 5,316     3,854
  330    339      301      1,140 1,149     1,030    1,950 1,959     1,759    2,928 2,939     2,453    3,918 3,929     3,146    5,316 5,332     3,862
  339    348      309      1,149 1,158     1,038    1,959 1,968     1,767    2,939 2,950     2,461    3,929 3,940     3,154    5,332 5,348     3,870
  348    357      317      1,158 1,167     1,046    1,968 1,977     1,775    2,950 2,961     2,469    3,940 3,951     3,162    5,348 5,364     3,878
  357    366      325      1,167 1,176     1,054    1,977 1,986     1,783    2,961 2,972     2,477    3,951 3,962     3,170    5,364 5,380     3,886
  366    375      333      1,176 1,185     1,062    1,986 1,995     1,791    2,972 2,983     2,484    3,962 3,973     3,177    5,380 5,396     3,894
  375    384      342      1,185 1,194     1,071    1,995 2,004     1,800    2,983 2,994     2,492    3,973 3,984     3,185    5,396 5,412     3,902
  384    393      350      1,194 1,203     1,079    2,004 2,015     1,807    2,994 3,005     2,500    3,984 3,995     3,193    5,412 5,428     3,910
  393    402      358      1,203 1,212     1,087    2,015 2,026     1,814    3,005 3,016     2,507    3,995 4,006     3,200    5,428 5,444     3,918
  402    411      366      1,212 1,221     1,095    2,026 2,037     1,822    3,016 3,027     2,515    4,006 4,020     3,207    5,444 5,460     3,926
  411    420      374      1,221 1,230     1,103    2,037 2,048     1,830    3,027 3,038     2,523    4,020 4,036     3,214    5,460 5,476     3,934
  420    429      382      1,230 1,239     1,111    2,048 2,059     1,837    3,038 3,049     2,530    4,036 4,052     3,222    5,476 5,492     3,942
  429    438      390      1,239 1,248     1,119    2,059 2,070     1,845    3,049 3,060     2,538    4,052 4,068     3,230    5,492 5,508     3,950
  438    447      398      1,248 1,257     1,127    2,070 2,081     1,853    3,060 3,071     2,546    4,068 4,084     3,238    5,508 5,524     3,958
  447    456      406      1,257 1,266     1,135    2,081 2,092     1,861    3,071 3,082     2,554    4,084 4,100     3,246    5,524 5,540     3,966
  456    465      414      1,266 1,275     1,143    2,092 2,103     1,868    3,082 3,093     2,561    4,100 4,116     3,254    5,540 5,556     3,974
  465    474      423      1,275 1,284     1,152    2,103 2,114     1,876    3,093 3,104     2,569    4,116 4,132     3,262    5,556 5,572     3,982
  474    483      431      1,284 1,293     1,160    2,114 2,125     1,884    3,104 3,115     2,577    4,132 4,148     3,270    5,572 5,588     3,990
  483    492      439      1,293 1,302     1,168    2,125 2,136     1,891    3,115 3,126     2,584    4,148 4,164     3,278    5,588 5,604     3,998
  492    501      447      1,302 1,311     1,176    2,136 2,147     1,899    3,126 3,137     2,592    4,164 4,180     3,286    5,604 5,620     4,006
  501    510      455      1,311 1,320     1,184    2,147 2,158     1,907    3,137 3,148     2,600    4,180 4,196     3,294    5,620 5,636     4,014
  510    519      463      1,320 1,329     1,192    2,158 2,169     1,914    3,148 3,159     2,607    4,196 4,212     3,302    5,636 5,652     4,022
  519    528      471      1,329 1,338     1,200    2,169 2,180     1,922    3,159 3,170     2,615    4,212 4,228     3,310    5,652 5,668     4,030
  528    537      479      1,338 1,347     1,208    2,180 2,191     1,930    3,170 3,181     2,623    4,228 4,244     3,318    5,668 5,684     4,038
  537    546      487      1,347 1,356     1,216    2,191 2,202     1,938    3,181 3,192     2,631    4,244 4,260     3,326    5,684 5,700     4,046
  546    555      495      1,356 1,365     1,224    2,202 2,213     1,945    3,192 3,203     2,638    4,260 4,276     3,334    5,700 5,716     4,054
  555    564      504      1,365 1,374     1,233    2,213 2,224     1,953    3,203 3,214     2,646    4,276 4,292     3,342    5,716 5,732     4,062
  564    573      512      1,374 1,383     1,241    2,224 2,235     1,961    3,214 3,225     2,654    4,292 4,308     3,350    5,732 5,748     4,070
  573    582      520      1,383 1,392     1,249    2,235 2,246     1,968    3,225 3,236     2,661    4,308 4,324     3,358    5,748 5,764     4,078
  582    591      528      1,392 1,401     1,257    2,246 2,257     1,976    3,236 3,247     2,669    4,324 4,340     3,366    5,764 5,780     4,086
  591    600      536      1,401 1,410     1,265    2,257 2,268     1,984    3,247 3,258     2,677    4,340 4,356     3,374    5,780 5,796     4,094
  600    609      544      1,410 1,419     1,273    2,268 2,279     1,991    3,258 3,269     2,684    4,356 4,372     3,382    5,796 5,812     4,102
  609    618      552      1,419 1,428     1,281    2,279 2,290     1,999    3,269 3,280     2,692    4,372 4,388     3,390    5,812 5,828     4,110
  618    627      560      1,428 1,437     1,289    2,290 2,301     2,007    3,280 3,291     2,700    4,388 4,404     3,398    5,828 5,844     4,118
  627    636      568      1,437 1,446     1,297    2,301 2,312     2,015    3,291 3,302     2,708    4,404 4,420     3,406    5,844 5,860     4,126
  636    645      576      1,446 1,455     1,305    2,312 2,323     2,022    3,302 3,313     2,715    4,420 4,436     3,414    5,860 5,876     4,134
  645    654      585      1,455 1,464     1,314    2,323 2,334     2,030    3,313 3,324     2,723    4,436 4,452     3,422    5,876 5,892     4,142
  654    663      593      1,464 1,473     1,322    2,334 2,345     2,038    3,324 3,335     2,731    4,452 4,468     3,430    5,892 5,908     4,150
  663    672      601      1,473 1,482     1,330    2,345 2,356     2,045    3,335 3,346     2,738    4,468 4,484     3,438    5,908 5,924     4,158
  672    681      609      1,482 1,491     1,338    2,356 2,367     2,053    3,346 3,357     2,746    4,484 4,500     3,446    5,924 5,940     4,166
  681    690      617      1,491 1,500     1,346    2,367 2,378     2,061    3,357 3,368     2,754    4,500 4,516     3,454    5,940 5,956     4,174
  690    699      625      1,500 1,509     1,354    2,378 2,389     2,068    3,368 3,379     2,761    4,516 4,532     3,462    5,956 5,972     4,182
  699    708      633      1,509 1,518     1,362    2,389 2,400     2,076    3,379 3,390     2,769    4,532 4,548     3,470    5,972 5,988     4,190
  708    717      641      1,518 1,527     1,370    2,400 2,411     2,084    3,390 3,401     2,777    4,548 4,564     3,478    5,988 6,000     4,197
  717    726      649      1,527 1,536     1,378    2,411 2,422     2,092    3,401 3,412     2,785    4,564 4,580     3,486    6,000  or over  4,200
  726    735      657      1,536 1,545     1,386    2,422 2,433     2,099    3,412 3,423     2,792    4,580 4,596     3,494
  735    744      666      1,545 1,554     1,395    2,433 2,444     2,107    3,423 3,434     2,800    4,596 4,612     3,502
  744    753      674      1,554 1,563     1,403    2,444 2,455     2,115    3,434 3,445     2,808    4,612 4,628     3,510
  753    762      682      1,563 1,572     1,411    2,455 2,466     2,122    3,445 3,456     2,815    4,628 4,644     3,518
  762    771      690      1,572 1,581     1,419    2,466 2,477     2,130    3,456 3,467     2,823    4,644 4,660     3,526
  771    780      698      1,581 1,590     1,427    2,477 2,488     2,138    3,467 3,478     2,831    4,660 4,676     3,534
  780    789      706      1,590 1,599     1,435    2,488 2,499     2,145    3,478 3,489     2,838    4,676 4,692     3,542
  789    798      714      1,599 1,608     1,443    2,499 2,510     2,153    3,489 3,500     2,846    4,692 4,708     3,550

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