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                                     Form                                        Required
                                          W-RA                                 Attachments for
                                          Wisconsin                                                                                                      2024
                                     Department of Revenue                     Electronic Filing
                                     Taxpayer Information                        (Use BLACK Ink Only)
                                     Your legal last name                                     Legal first name              M.I.     Your social security number

                                     If joint return, spouse’s legal last name                Spouse’s legal first name     M.I.     Spouse’s social security number

                                     Legal name of estate, trust, partnership, or corporation                                        FEIN

                                     Address (number and street)                                                            Apt. no. Daytime phone number

                                     City or post office                              State   Zip code         Email address

                                     Attachments – Submit  this  form  only if you electronically filed  your return or homestead credit claim.  
                                     Do NOT submit this form if you are filing a paper return or homestead credit claim. 
                                     Check the applicable box(es) to identify the attachments.
                                     Amended return filed on Form 1, 1NPR, or X‑NOL – Attach forms, documents and/or schedules that support the item(s) 
                                     changed, as needed.
                                     Angel investment credit (Schedule VC) – Attach a copy of the new business venture certification form provided by the 
                                     Wisconsin Economic Development Corporation (WEDC) and the tax credit verification form issued by WEDC. If credit is 
                                     from a pass‑through entity, attach a copy of your Schedule 5K‑1, 3K‑1, or 2K‑1 instead. 
                                     Business development credit (Schedule BD) – Attach a copy of the certification form and the tax credit verification from 
                                     WEDC. If credit is from a pass‑through entity, attach a copy of your Schedule 5K‑1, 3K‑1, or 2K‑1 instead.
                                     Community rehabilitation program credit (Schedule CM) – Attach signed Part II of Schedule CM. If credit is from a pass‑
                                     through entity, attach a copy of your Schedule 5K‑1, 3K‑1, or 2K‑1 instead.
                                     Development zones credits (Schedule DC) – Attach a copy of your certification to claim tax benefits and the verification of 
                                     expenses from WEDC. Also attach a statement from WEDC verifying the amount of credit for environmental remediation and 
                                     job creation or retention. If credit is from a pass‑through entity, attach a copy of your Schedule 5K‑1, 3K‑1, or 2K‑1 instead.
                                     Early stage seed investment credit (Schedule VC) – Attach a copy of the certification issued by WEDC to the business 
                                     and to the fund manager and a statement from the fund manager containing (1) name and address of the fund manager 
                                     and (2) for each investment, the date, total amount of investment, amount invested in a qualified new business venture, 
                                     and amount of tax credit. If credit is from a pass‑through entity, attach a copy of your Schedule 5K‑1, 3K‑1, or 2K‑1 instead.
                                     Economic development tax credit (Schedule ED) – Attach a copy of your certification and the notice of eligibility to receive 
                                     tax benefits from WEDC. If credit is from a pass‑through entity, attach a copy of your Schedule 5K‑1, 3K‑1, or 2K‑1 instead.
                                     Electronics and information technology manufacturing zone credit (Schedule EIT) – Attach a copy of your tax benefit certi      -
                                     fication issued by WEDC. If credit is from a pass‑through entity, attach a copy of your Schedule 5K‑1, 3K‑1, or 2K‑1 instead.
                                     Eligible  veterans  and  surviving  spouses  property  tax  credit  –  Attach  real  estate  tax  bill(s)  for  all  taxes  paid  in  2024, 
                                     proof of payment, your Wisconsin Department of Veterans Affairs certification, if required, and any other documentation 
                                     requested in the instructions.
                                     Employee college savings account contribution credit (Schedule ES) – If credit is from a pass‑through entity, attach a copy 
                                     of your Schedule 5K‑1, 3K‑1, or 2K‑1.
                                     Enterprise zone jobs credit (Schedule EC) – Attach a copy of your certification to claim tax benefits and the verification of 
                                     your expenses from WEDC. If credit is from a pass‑through entity, attach a copy of your Schedule 5K‑1, 3K‑1, or 2K‑1 instead.
                                     Farmland preservation credit (Schedule FC or FC‑A) – See the instructions for the schedule you are filing for the required 
                                     attachments.
                                     Historic rehabilitation credit (Schedule HR) – See Schedule HR for the required attachments.
                                     Homestead credit (Schedule H or H‑EZ                     ) – Attach required documents (Form(s) W‑2, W‑2G, 1099‑R, and 1098‑T, original 
                                     rent certificate(s), tax bill(s), legal documents, and statements). Attach a copy of Schedule GL if using electronic software 
                                     that does not submit the Schedule GL as part of the electronic return.
                                     Low‑income housing tax credit (Schedule LI) – Attach a copy of the allocation certificate issued by Wisconsin Housing and Eco  -
PAPER CLIP required attachments here nomic Development Authority. If credit is from a pass‑through entity, attach a copy of your Schedule 5K‑1, 3K‑1, or 2K‑1 instead.

                                     I-041 (R. 08-24)                                         Refer to instructions on back.



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2024 Form W‑RA                                                                                                          Page 2 of 2
Your legal name                                                                                          Social security number or FEIN

         Manufacturing and agricultural credit (Schedule MA‑M or MA‑A) – If credit is from a pass‑through entity, attach a copy of 
         your Schedule 5K‑1, 3K‑1, or 2K‑1.
         Model Form for legislators who make the sec. 162(h) election – If using electronic filing software that does not submit the 
         SPL‑01 Model Form as part of the electronic return, attach a copy of the 2024 Model Form.
         Request for closing certificate for fiduciaries (Schedule CC) – Estates – Enter decedent’s social security number in the 
         box labeled “Your social security number” under Taxpayer Information on page 1. Attach a copy of the decedent’s will and 
         the probate inventory. Trusts – Attach a copy of the trust instrument and three years of accountings.  (Submit attachments 
         and Form W‑RA only if Schedule CC was electronically filed.)
         Sale of investment in a qualified Wisconsin business (Schedule QI) – Attach information showing your computation of the 
         allocation of gain eligible for the exclusion.
         Tax‑option (S) corporation, partnership, limited liability company, trust, or estate adjustments ‑ Attach a copy of your 
         Schedule 5K‑1, 3K‑1, or 2K‑1.
         Tax paid to another state (Schedule ET‑OS) – Attach a copy of the tax‑option (S) corporation’s or partnership’s income or 
         franchise tax return(s) from the other state(s). If the entity is claiming credit for tax paid to another state on behalf of their 
         shareholder(s) or partner(s) on a composite income tax return, attach a copy of the composite income tax return from the 
         other state.
         Tax paid to another state (Schedule OS) – Attach a copy of your income tax return from the other state(s) and withholding 
         statements or a copy of your Schedule 3K‑1 or 5K‑1 if credit is based on tax paid by a pass‑through entity.
         Other – Attach any other documents you were instructed to attach when e‑filing.

Purpose of Form
Use Form W‑RA to submit supporting documentation when you electronically file an income or franchise tax return and claim any of the 
credits or items listed. Many of the above items require documentation from WEDC.  Legislators making the special section 162(h) election 
must mail the Model Form to the department when using electronic filing software that does not submit the Model Form as part of the 
electronic return.

         Paper clip your attachments to Form W‑RA. Refunds can be processed faster if you use paper clips instead of staples.
         CAUTION  Use Form W‑RA only to submit supporting documentation required for the box(es) checked. Do not submit this form 
                  with other correspondence or appeals or when filing a paper copy of your tax return or homestead credit claim.

When to File
Form W‑RA and required attachments must be mailed to the department within 48 hours of receipt of your Wisconsin acknowledgment. 
Refunds may not complete processing until Form W‑RA and attachments have been received. 
   Individuals and tax practitioners filing on behalf of individuals required to send the Form W‑RA attachments to the department may transmit 
this data in an electronic file over the internet. To submit Form W‑RA attachments electronically, go to https://tap.revenue.wi.gov/WRA/.

Where to File
Send Form W‑RA and all attachments to:  Wisconsin Department of Revenue, PO Box 8977, Madison WI 53708‑8977
Failure to mail Form W‑RA timely to the correct address with all attachments will result in a delay in issuing a refund.
   If you use a mail service provider that is not the U.S. Postal Service, deliver to: Mail Stop 1‑151, Wisconsin Department of Revenue, 
2135 Rimrock Road, Madison WI 53713. 

                                                       Applicable Laws and Rules
   This document provides statements or interpretations of the following laws and regulations enacted as of August 22, 2024:  ch. 71, Wis. 
   Stats.






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