Tab to navigate within form. Use mouse to check                                             Save                    Print  Clear
applicable boxes, press spacebar or press Enter.

    Schedule
                                 Additions to and Subtractions from Income
                   M
      Wisconsin                                 File with Wisconsin Form 1NPR                                       2024
 Department of Revenue
 Name                                                                                         Social security number

 Part I - Additions to Income

 1    State and municipal interest ...................................................                           1        .00

 2    Reserved for future use ......................................................                             2        .00

  3   Nonqualified distributions from Edvest and Tomorrow’s Scholar college savings account ....                 3        .00

  4   Nonqualified distributions from ABLE accounts  ....................................                        4        .00

  5   Reserved for future use  ......................................................                            5        .00

 6    Income (lump-sum distributions) reported on federal Form 4972 .......................                      6        .00

  7   Excess distribution from a passive foreign investment company                     .......................  7        .00

  8   Expenses paid to or incurred with related entities  ..................................                     8        .00

 9  Expenses for moving business outside of Wisconsin or the United States (see instructions)  .                 9        .00

 10  Differences in federal and Wisconsin basis of assets  ...............................                       10       .00

 11   Reserved for future use  ......................................................                            11       .00
 12  Differences in federal and Wisconsin reporting of marital property (community) income .....                 12       .00

    13Farmland preservation credit  ..................................................                           13       .00

    14Development zones credits  ...................................................                             14       .00

 15  Enterprise zone jobs credit  ...................................................                            15       .00
    16Reserved for future use  ......................................................                            16       .00

 17  Economic development tax credit  ..............................................                             17       .00

 18  Reserved for future use  ......................................................                             18       .00

    19Capital investment credit  .....................................................                           19       .00

 20  Community rehabilitation program credit    .........................................                        20       .00

 21  Research credits  ...........................................................                               21       .00
 22  Manufacturing/Agriculture credit  ...............................................                           22       .00

 23  Business development credit    ..................................................                           23       .00

 24  Electronics and information technology manufacturing zone credit  .....................                     24       .00

 25  Employee college savings account contribution credit ...............................                        25       .00

 26  Other income (see instructions). List type and amount                                                       26       .00

 27  Add lines 1 through 26. Enter here and on line 28, page 2  ...........................                      27       .00

I-053i (R. 06-24)

2024 Schedule M                                                                                                      Page 2 of 5
 Name                                                                                          Social Security Number

 28 Enter amount from line 27 on page 1 ............................................                28               .00
 29 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 30 (list and
    provide amount)
    a  Name
      FEIN                                             Amount 29a                             .00
      Description
   b  Name
      FEIN                                             Amount 29b                             .00
      Description
    c  Add lines 29a and 29b  ....................................................                  29c              .00
 30 Tax-option (S) corporation entity level tax election adjustments (list and provide amount)
    a  Name
      FEIN                                             Amount 30a                             .00
   b  Name
      FEIN                                             Amount 30b                             .00
    c  Add lines 30a and 30b  ....................................................                  30c              .00
 31 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments
    listed on line 32 (list and provide amount)
    a  Name
      FEIN                                             Amount 31a                             .00
      Description
   b  Name
      FEIN                                             Amount 31b                             .00
      Description 
    c  Add lines 31a and 31b  ....................................................                  31c              .00
 32 Partnership entity level tax election adjustments (list and provide amount)
    a  Name
      FEIN                                             Amount 32a                             .00
   b  Name
      FEIN                                             Amount 32b                             .00
    c  Add lines 32a and 32b  ....................................................                  32c              .00
 33 Other additions to income (list and provide amount)
   a                                                   Amount 33a                             .00
    b                                                  Amount 33b                             .00
    c Add lines 33a and 33b  ....................................................                   33c              .00
 34 Add lines 28, 29c, 30c, 31c, 32c, and 33c. This is your total addition to income.  Enter on
    Form 1NPR, line 15, column B .................................................                  34               .00

2024 Schedule M                                                                                                    Page 3 of 5
 Name                                                                                        Social Security Number

 Part II - Subtractions from Income

    35Reserved for future use  ......................................................                  35          .00

 36   United States government interest ..............................................                 36          .00

 37  Unemployment compensation         .................................................               37          .00

    38Reserved for future use  ......................................................                  38          .00

    39Reserved for future use  ......................................................                  39          .00

    40Medical care insurance  ......................................................                   40          .00

 41  Long-term care insurance  ....................................................                    41          .00

 42  Tuition and fee expenses   .....................................................                  42          .00

 43  Private school tuition (Schedule PS)  ............................................                43          .00

 44  Contributions to an Edvest or Tomorrow’s Scholar college savings account (Schedule CS)  ..        44          .00

 45  Distribution of earnings from Wisconsin state-sponsored college tuition programs  .........       45          .00

 46  Military and uniformed services retirement benefits .................................             46          .00

 47  Local and state retirement benefits  .............................................                47          .00

 48  Federal retirement benefits  ...................................................                  48          .00
 49  Railroad retirement benefits, railroad unemployment insurance, and sickness benefits  .....       49          .00

    50Retirement income subtraction   ................................................                 50          .00

    51Reserved for future use   .....................................................                  51          .00

 52  Active duty pay for U.S. Armed Forces (including Reserve and National Guard)       ...........    52          .00

 53   Combat zone related death  ...................................................   53                          .00

 54   Adoption expenses  .........................................................   54                            .00

 55   Contributions to ABLE accounts  ................................................   55                        .00

 56   Disability income exclusion (Schedule 2440W)  ....................................   56                      .00
 57   Wisconsin net operating loss deduction ..........................................   57                       .00

 58   Farm loss carryover  .........................................................   58                          .00

 59   Native Americans    ...........................................................   59                         .00

 60   Sale of business assets or assets used in farming to a related person  ..................   60               .00

 61   Recoveries of federal itemized deductions (only if included on line 33 of this schedule)  .....  61          .00

 62   Repayment of income previously taxed   ..........................................   62                       .00

 63   Add lines 35 through 62. Enter here and on line 64, page 4  ..........................           63          .00

2024 Schedule M                                                                                                         Page 4 of 5
 Name                                                                                             Social Security Number

 64 Enter amount from line 63 on page 3 ............................................              64                    .00

 65 Human organ donation  ......................................................  65                                    .00

 66 Expenses paid to related entities ...............................................             66                    .00
 67 Income from a related entity   ..................................................             67                    .00
 68  Sales of certain insurance policies (only if included in column B of Form 1NPR or line 26 of
    this schedule) ..............................................................                 68                    .00
 69  Physician or psychiatrist grant (only if included in column B of Form 1NPR or line 26 of this
    schedule)  .................................................................                  69                    .00
 70  Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee
    and Special Olympic Board of Directors prize money (see instructions)  .................      70                    .00
 71 AmeriCorps education awards .................................................                 71                    .00

 72 Differences in federal and Wisconsin basis of assets  ...............................         72                    .00

 73 Reserved for future use  ......................................................               73                    .00

 74  Differences in federal and Wisconsin reporting of marital property (community) income .....  74                    .00

 75 Other adjustments (list and provide amount)
    a                                                     Amount 75a                       .00
   b                                                      Amount 75b                       .00
   c  Add lines 75a and 75b .....................................................                 75c                   .00
 76 Charitable contributions from tax-option (S) corporations (list and provide amount)
   a    Name
        FEIN                                              Amount 76a                       .00
   b    Name
        FEIN                                              Amount 76b                       .00
   c    Add lines 76a and 76b  ....................................................               76c                   .00

 77 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 80 (list and
    provide amount)  
    a   Name
        FEIN                                              Amount 77a                       .00
        Description
   b    Name
        FEIN                                              Amount 77b                       .00
        Description 
    c  Add lines 77a and 77b  ....................................................                77c                   .00
 78 Add lines 64 through 74, 75c, 76c, and 77c. Enter here and on line 79, page 5   ...........   78                    .00

2024 Schedule M                                                                                                       Page 5 of 5
Name                                                                                            Social Security Number

 79 Enter amount from line 78 on page 4 ............................................  79                              .00
 80 Tax-option (S) corporation entity level tax election adjustments (list and provide amount)
    a Name
      FEIN                                     Amount 80a                                     .00
   b  Name
      FEIN                                     Amount 80b                                     .00
    c  Add lines 80a and 80b  ....................................................                  80c               .00
 81 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments
    listed on line 82 (list and provide amount)
    a Name
      FEIN                                     Amount 81a                                     .00
      Description
   b  Name
      FEIN                                     Amount 81b                                     .00
      Description
   c  Add lines 81a and 81b  ....................................................                   81c               .00
 82 Partnership entity level tax election adjustments (list and provide amount) 
    a  Name
      FEIN                                     Amount 82a                                     .00
   b  Name
      FEIN                                     Amount 82b                                     .00
   c  Add lines 82a and 82b  ....................................................                   82c               .00
 83 Other subtractions from income (list and provide amount)

    a                                          Amount 83a                                     .00
   b                                           Amount 83b                                     .00
   c  Add lines 83a and 83b  .................................................... 83c                                 .00
 84 Add lines 79, 80c, 81c, 82c, and 83c. This is your total subtraction from income.  Enter on 
    Form 1NPR, line 28, column B .................................................                  84                .00