2024 Wisconsin Form 1CNS Instructions 
 
A tax-option (S) corporation having two or more qualifying nonresident shareholders may use 
Form 1CNS to report and pay the Wisconsin income tax owed by those shareholders. In order to 
file Form 1CNS, the corporation and its shareholders must agree to the rules prescribed by the 
Wisconsin Department of Revenue set forth in these instructions. 
 
The composite return replaces the separate Wisconsin individual income tax return, Form 1NPR, 
that otherwise would be filed by each of the qualifying and participating nonresident shareholders. 
 
Note: Filing the Form 1CNS does not relieve the entity from filing other required forms; the entity 
is still required to file Form 5S, Form PW-1, and withhold on Form PW-1 for all shareholders with 
Wisconsin income of $2,000 or more. 
 
Table of Contents 
 General Instructions for Form 1CNS....................................................................................... 1 
  Who May Participate in Composite Return .......................................................................................... 1 
  Who May Not Participate in Composite Return ................................................................................... 2 
  What Income Is Reportable on Form 1CNS .......................................................................................... 2 
  When to File .......................................................................................................................................... 2 
  Filing Methods ...................................................................................................................................... 3 
  Internal Revenue Service Adjustments and Amended Returns.............................................................. 3 
  Refunds, Assessments, and Correspondence ........................................................................................ 4 
  Additional Information and Forms ........................................................................................................ 4 
 Wisconsin Taxation of Tax-Option (S) Corporation Income for Nonresidents ..... 5 
  Nonresident Individual Filing Requirements ........................................................................................ 5 
  Shareholder’s Share of Income Taxable to Wisconsin .......................................................................... 5 
  Withholding Requirement for Tax-Option (S) Corporations Having Nonresident Shareholders ........... 5 
 Specific Instructions for Form 1CNS ....................................................................................... 6 
  Line-by-Line Instructions ..................................................................................................................... 6 
  Schedule 2 Instructions ......................................................................................................................... 6 
  Schedule 1 Instructions ......................................................................................................................... 9 
  Instructions  for  Third  Party  Designee,  Signatures,  Payment,  and  Supplemental Schedules ......... 9 
 Tax Computation Worksheet for Form 1CNS ...................................................................... 11 
 
General Instructions for Form 1CNS 

Who May Participate in Composite Return 
 
A tax-option (S) corporation that derives income from business transacted, services performed, 
or property located in Wisconsin may file Form 1CNS on behalf of its nonresident shareholders 
who derive no taxable income or deductible loss from Wisconsin other than their pro rata shares 
of the Wisconsin tax-option (S) corporation income or loss. 
  
IC-157 (R. 7-24) 

                        2024 Wisconsin Form 1CNS Instructions 

Who May Not Participate in Composite Return 
 
A tax-option (S) corporation cannot file Form 1CNS on behalf of its nonresident shareholders in 
a taxable year that the tax-option (S) corporation makes an election to pay tax at the entity level 
under sec. 71.365(4m)(a), Wis. Stats. 

A shareholder cannot participate in this composite return in any of the following cases: 
• The shareholder is an entity and not an individual. However, if the shareholder is an LLC 
  treated as a disregarded entity or a grantor trust that is not required to file Form 1041 for 
  federal income tax purposes, the single member of the LLC or grantor of the grantor trust is 
  deemed to be the shareholder for purposes of the Form 1CNS eligibility requirements. 
• The shareholder is an electing small business trust (ESBT). 
• The shareholder files their individual income tax return on a fiscal year basis. 
• The shareholder is a Wisconsin resident during any part of 2024. 
• The  shareholder  derives  taxable  income or loss  from  Wisconsin  in  2024  other  than 
  their  pro  rata  share  of income or loss from one tax-option (S) corporation. 
• The  shareholder  wishes  to  claim  any  tax  credits  or  amounts  deductible  as  itemized 
  deductions. 
• The  shareholder  is  required  to  file  Wisconsin  Schedule  RT, Wisconsin  Related  Entity 
  Expenses Disclosure Statement, to report interest expenses, rental expenses, management 
  fees, and intangible  expenses  that  result  from  related  party  transactions  between the 
  shareholder and corporation. 
• The shareholder has already filed or plans to file a 2024 Form 1NPR, Nonresident and Part-
  Year Resident Wisconsin Income Tax. 
• The shareholder filed Form PW-2 and has been approved by the department to be exempt 
  from pass-through withholding for the tax-option (S) corporation's current taxable year. 
 
Shareholders who are  full-year Wisconsin residents must  file Wisconsin Form 1. Part-year 
resident shareholders and nonresident shareholders who may not participate in Form 1CNS must 
file Wisconsin Form 1NPR to report their own income. 
 
What Income Is Reportable on Form 1CNS 
 
Report each qualifying and participating shareholder’s pro rata share of taxable income or loss 
for the tax- option (S) corporation’s taxable year ending between January 1, 2024, and December 
31, 2024, on a 2024 Form 1CNS. (Note: For a tax-option (S) corporation on a 52-53 week taxable 
year, the taxable year is considered to end on the last day of the month closest to the end of the 
period.) 
 
When to File 
 
Form 1CNS is due April 15, 2025. A late filing fee of $50 per shareholder included on Form 1CNS 
will be charged for returns not filed timely; however, the following extensions of time to file are 
available: 
• Any extension allowed by  the  Internal Revenue Service  for filing  the  tax-option (S) 
  corporation’s federal return automatically extends the due date of Form 1CNS to 30 days after 

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                        2024 Wisconsin Form 1CNS Instructions 

  the federal extended due date, provided a copy of the federal extension is included with Form 
  1CNS. 
• The corporation may receive an extension of time to file Form 1CNS by including a statement 
  with Form 1CNS which includes the federal extension provision being used, and the name, 
  address, and signature of each shareholder covered by the extension. 
• Disaster Relief Extension.   If you are filing under extension because of a federal or state 
  disaster, include a statement indicating which disaster extension you are using and include it 
  with your return. 
• Extensions to file allowed by the Internal Revenue Service to individual shareholders will also 
  give Wisconsin extensions to those particular shareholders, provided a copy of the federal 
  extension is included with Form 1CNS. Other shareholders who don’t have an extension may 
  be subject to late filing fees and delinquent interest if Form 1CNS is filed after April 15, 2025. 
  A separate $50 late filing fee may be imposed on each shareholder who doesn’t have an 
  extension. 

Filing Methods 
 
Tax-option (S) corporations are  required to  file Form 1CNS  electronically through the 
Federal/State E-Filing Program or through My Tax Account, the department's free electronic filing 
application.  
 
If the requirement to file electronically causes an undue hardship, you may request an electronic 
filing waiver by filing Form EFT-102, Electronic Filing or Electronic Payment Waiver Request. If 
the waiver is approved, mail your return to:  
Wisconsin Department of Revenue  
PO Box 8965  
Madison, WI 53708-8965. 
 
Internal Revenue Service Adjustments and Amended Returns 
 
Wisconsin law requires the following information to be provided to the department: 
• Adjustments made to a shareholder’s federal tax return by the Internal Revenue Service that 
  affect the  Wisconsin net  tax payable, a Wisconsin net operating loss carryforward, or a 
  Wisconsin capital loss carryforward must be reported within 180 days after they become final. 
• Changes made on a shareholder’s amended return filed with the Internal Revenue Service 
  that affect the Wisconsin net tax payable, a Wisconsin net operating loss carryforward, or a 
  Wisconsin capital loss carryforward must be reported on an amended Wisconsin return within 
  180 days after the filing of the amended federal return. 
 
Either the corporation or the shareholder must report this information as follows: 
 
When the corporation must report this information. The corporation must file an amended 
Form 1CNS to report federal adjustments or amendments to a shareholder’s federal return that 
affect the amount of the shareholder’s income or tax reported on the shareholder’s original Form 
1CNS. 
 
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  2024 Wisconsin Form 1CNS Instructions 

To amend Form 1CNS, file another Form 1CNS, check the space at the top of the form indicating 
that it is an amended return, and include Schedule AR to explain the changes made and the 
reasons for the changes. Also, if the amended return is being filed because of a federal audit, 
include a copy of the final federal audit report.  
 
When the shareholder must report this information.   The shareholder must file an amended 
Form 1NPR to report federal adjustments or amendments to the shareholder’s federal return that 
affect Wisconsin items of income, loss, or credit other than the tax-option (S) corporation income 
or loss reported on Form 1CNS. 
 
To amend Form 1NPR, file a Form 1NPR and check the designated line indicating that it is an 
amended return. Include any tax-option (S) corporation income or loss previously reported on 
Form 1CNS. Include Schedule AR explaining the changes made and the reasons for the changes. 
Also, if the amended return is being filed because of a federal audit, include with the amended 
return a copy of the final federal audit report. If claiming credit for taxes previously paid on your 
behalf on Form 1CNS, include a statement indicating the corporation's name, federal employer 
identification number, and amount of tax paid.  
 
Refunds, Assessments, and Correspondence 
 
By filing Form 1CNS, the signing shareholder declares that the tax-option (S) corporation has a 
power of attorney or other written authorization from each qualifying and participating shareholder 
to file a composite  return. The department  may mail refund  checks,  assessments, and all 
correspondence to the corporation at the address indicated on Form 1CNS. 
 
If an issue cannot be resolved between the tax-option (S) corporation and the department, the 
corporation must agree to be responsible for the payment of any additional tax due, interest, and 
penalties, as finally determined. The department may contact the individual shareholders. 
 
Additional Information and Forms 
 
If you need help with the composite return, you may: 
• E-mail your question to: DORAuditPassThrough@wisconsin.gov. 
• Send a FAX to (608) 267-1030. 
• Call  (608)  266-2772  (Telephone  help  is  also  available  using  TTY  equipment.  Call  the 
  Wisconsin  Telecommunications Relay System at 711 or, if no answer, (800) 947-3529. 
  These numbers are to be used only when calling with TTY equipment.) 
 
Forms or publications are available on the department’s website at: revenue.wi.gov. 
 
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                          2024 Wisconsin Form 1CNS Instructions 

Wisconsin Taxation of Tax-Option (S) Corporation 
Income for Nonresidents 

Nonresident Individual Filing Requirements 
 
Nonresidents of Wisconsin having $2,000 or more of Wisconsin gross income during 2024 must 
file a  Wisconsin income tax return. A nonresident who is married has a Wisconsin filing 
requirement if the combined Wisconsin gross income of both spouses is $2,000 or more. 
 
Gross income means all income (before deducting expenses) reportable to Wisconsin which is 
received in the form of money, property, or services. Gross income includes a pro rata share of 
tax-option (S) corporation gross income (before deducting expenses) as reported on Wisconsin 
Schedule 5K-1, line 20, column (e). 
 
If gross income (or the combined gross income of spouses) is less than $2,000, a Wisconsin 
income tax return is not required. However, if the shareholder has tax withheld by the corporation, 
the shareholder should file a Wisconsin income tax return (Form 1NPR or Form 1CNS) to obtain 
a refund of the amount withheld. 
 
Shareholder’s Share of Income Taxable to Wisconsin 
 
All tax-option (S) corporation income earned in Wisconsin is taxable to nonresidents of Wisconsin. 
If a corporation does business only in Wisconsin, a nonresident’s share of its entire net income is 
taxable by  Wisconsin. If a corporation does business in  more  than one state,  the amount 
attributable to  Wisconsin  based  on  apportionment  or  separate accounting,  as  appropriate,  is 
taxable. A unitary, multistate corporation  generally must determine the amount attributable to 
Wisconsin  using  the  apportionment  method.  A  nonunitary,  multistate  corporation  must  use 
separate accounting. 
 
Because all tax-option (S) corporation items retain their character as business income or  loss,  a 
nonresident shareholder’s share, as well as a resident’s share, of a tax-option (S) corporation’s 
intangible income, with certain exceptions, is taxable by Wisconsin. 
 
Interest on United States government obligations, bonds issued by the government of Puerto 
Rico, Guam, the Virgin Islands, or (for bonds issued after October 16, 2004) the Government of 
American Samoa, and certain state and local government bonds isn’t taxable to the shareholders 
for Wisconsin purposes. 

Withholding Requirement for Tax-Option (S) Corporations Having Nonresident 
Shareholders 
 
A tax-option (S) corporation that has one or more nonresident shareholders is generally required 
to pay pass-through entity withholding tax on its distributable income which is allocable to the 
nonresident shareholders. However,  withholding  is  not  required  on  behalf  of  the  following 
nonresident shareholders: 
• A shareholder who is not otherwise subject to Wisconsin income or franchise tax (such as a 
  501(c)(3) organization with no unrelated business taxable income). In this case, the tax-
  option (S) corporation may rely on a written statement from a shareholder explaining why 
  the shareholder is exempt from Wisconsin tax. 

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                          2024 Wisconsin Form 1CNS Instructions 

•   A  shareholder whose share  of  income attributable to Wisconsin  from  the  tax-option  (S) 
    corporation is less than $2,000. 
•   A  shareholder  who  completes  Form PW-2, Wisconsin Nonresident  Partner, Member, 
    Shareholder, or Beneficiary Pass-Through Withholding Exemption Affidavit, and provides a 
    copy of the exemption letter received from the department to the tax-option (S) corporation. 
    See Form PW-2 instructions for details. 
•   A shareholder who provides an exemption letter to the tax-option (S) corporation. 
 
Tax-option (S) corporations are required to make quarterly estimated withholding tax payments. 
In addition to the quarterly estimated payments, a tax-option (S) corporation is required to file 
Form  PW-1,   Wisconsin  Nonresident  Income  or  Franchise  Tax  Withholding  on  Pass-Through 
Entity Income, on an annual basis, and pay any additional withholding tax due.  
 
For more information about pass-through withholding, see the Form PW-1 instructions. 
 
Specific Instructions for Form 1CNS 

Line-by-Line Instructions 
 
Fill in Schedule 2 of Form 1CNS first; then enter the totals from Schedule 2 on Schedule 1. 
 
The name and address information should be written on single lines. Do not stack the information 
on the lines. If more room is needed, abbreviate where possible. Exception: The information may 
be stacked in column (A) of Schedule 2. 
 
Do not write "None" on the amount lines if there is not an entry for the lines. Instead, leave the lines 
blank. 
 
Schedule 2 Instructions 
 
Columns (A) Through (C): Name and Address, Social Security Number, and Pro Rata 
Share  
 
Enter the information requested for the nonresident shareholders participating in this composite 
return. Complete names, addresses, and social security numbers   are required. Prepare and 
submit a supplemental schedule if there are not enough lines provided on Schedule 2. 
 
Notes:  
•  If both spouses are shareholders and they wish to compute their tax jointly, use only one entry 
   line in  Schedule 2. Enter both names on that line in column  (A), list both social security 
   numbers in column (B), both ownership interests in column (C), and combine their amounts 
   in columns (D1), (D2), and (E) for purposes of determining the tax to enter in column (G).  
    
•  Exception: If only two shareholders are included on the composite return and  the 
   shareholders are married filing a joint return, enter the name and social security number of 
   each spouse on separate lines but combine their amounts for the remaining columns onto 
   one line.  
   
                                            6 
 

              2024 Wisconsin Form 1CNS Instructions 

•  If a nonresident shareholder is a limited liability company (LLC) or grantor trust treated as a 
  disregarded entity, the owner of the LLC or grantor of the grantor trust is deemed to be the 
  shareholder for purposes of filing Form 1CNS. When reporting a nonresident shareholder's 
  allocated portion of income or loss on Schedule 2 of Form 1CNS, the same social security 
  number (SSN) cannot be reported more than once in column (B). If an individual is an owner 
  of an LLC or grantor of a grantor trust treated as a disregarded entity and both are nonresident 
  shareholders of the same  tax-option  (S)  corporation, all income or loss allocated  to  the 
  individual and the disregarded entity must be combined when reporting on Schedule 2 of Form 
  1CNS. For more information, see Wisconsin Tax Bulletin 218 (July 2022, page 3).  
   
•  If  the shareholder is a foreign individual who does not have an  individual  taxpayer 
  identification number (ITIN), the shareholder must apply for an ITIN with the Internal Revenue 
  Service (IRS). Do not file Form 1CNS until the IRS issues the shareholder an ITIN.  
 
Column (D1): Shareholder’s Share of Wisconsin Tax-Option (S) Corporation Income 
(Loss)  
 
Using the amounts entered on Schedule 5K-1, column (e), compute each shareholder’s 
Wisconsin net income or loss to enter on Schedule 2, column (D1). 

The net income or loss may not agree with the total of the amounts on Schedule 5K-1, column 
(e), for the following reasons (the list is not all-inclusive): 
•  Only those separately stated deductions of the tax-option (S) corporation that are deductible 
   by the shareholders in computing federal adjusted gross income are allowed as deductions 
   on Form 1CNS. For example, contributions reported on Schedule 5K-1, line 12a are not 
   allowed. Use the Wisconsin apportionment percentage to allocate allowable deductions to 
   Wisconsin. 
•  Passive activity losses may be limited as provided in the Internal Revenue Code. 
•  30% of the net capital gains realized on assets held more than 1 year is excludable from 
   income, except that 60% of net capital gains realized on certain assets used in farming (i.e., 
   farm livestock, farm real  property,  depreciable  farm  property,  or  farm  equipment)  is 
   excludable from income. 
•  The net capital loss deduction is limited to $3,000. 
•  A lower-tier entity made an election to pay tax at the entity level under sec. 71.21(6)(a), Wis. 
   Stats. A lower-tier entity is a pass-through entity (i.e. partnership) that is directly or indirectly 
   owned by the tax- option (S) corporation. 
 
If any differences apply, submit a schedule with Form 1CNS showing the computation of net 
income. 
 
If the shareholder is claiming a net operating loss carryforward, prepare a schedule showing  the 
computation of  the carryforward and  submit it  with your Form 1CNS. Caution: An individual 
generally must have a federal net operating loss in order to have a Wisconsin net operating loss. 
For exceptions, see the  tax release titled  “Wisconsin  Net Operating  Loss  When  There  Is  No 
Federal Net Operating Loss” in Wisconsin Tax Bulletin 70 (January 1991, page 19). 
 
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                        2024 Wisconsin Form 1CNS Instructions 

Column (D2): Shareholder’s Share of Wisconsin Gross Income  
 
For each shareholder, fill in the amount from Schedule 5K-1, line 20, column (e). If the amount on 
Schedule 5K-1, line 20, column (e), is $2,000 or more, the shareholder has a Wisconsin filing 
requirement and must file using either Form 1CNS or Form 1NPR.  
  
Column (E): Federal Adjusted Gross Income  
 
For each shareholder, enter the shareholder’s federal adjusted gross income from federal Form 
1040 on Schedule 2, column (E). 
 
Note: If this information is not available, you must compute the shareholder’s Wisconsin tax using 
the alternate method described in the instructions below for Schedule 2, column (G). 
 
Column (F): Filing Status  
 
For each shareholder whose federal adjusted gross income was reported in column (E), enter the 
appropriate designation for the shareholder’s filing status in 2024: S for single, H for head of 
household, MFJ for married filing a joint return, and MFS for married filing a separate return. 
 
Note: To use the joint return filing status, the shareholder’s spouse cannot have any income 
taxable by Wisconsin other than income or loss from this same tax-option (S) corporation. If both 
spouses are shareholders and they wish to compute their tax jointly, combine their net incomes 
for purposes of determining the tax to enter in column (G). 
 
Do not fill in column (F) for any shareholder whose tax must be computed under the alternate 
method explained below. 
  
Column (G): Tax  
 
If the shareholder’s federal adjusted gross income has been entered on Schedule 2, column (E), 
figure the tax on the income in column (D1) by using the tax computation worksheet on the last 
page of these instructions. Don’t use the tax tables in the Form 1 or Form 1NPR booklets. No 
standard deduction or itemized deductions will be allowed for purposes of this composite filing. 
 
Alternate method of computing column (G). If the shareholder’s federal adjusted gross income 
is unknown, multiply the Wisconsin income in column (D1) by 7.65% (0.0765) and enter the result 
on Schedule 2, column (G). 
 
Column (H): Tax Withheld from Form PW-1  
 
Enter the amount of pass-through entity withholding paid by the  tax-option (S) corporation on 
behalf of each shareholder, as reported on Form PW-1. If this is an amended return, report the 
tax previously assessed on the original return. 
 
Column (I): Balance Due or Overpayment  
 
Compute the balance due or overpayment for each shareholder (column (G) - column (H)). 
 
                                                8 
 

                        2024 Wisconsin Form 1CNS Instructions 

Schedule 1 Instructions 
 
Lines 1 through 9  
   
Fill in the amounts as instructed on the form. If you have an overpayment on line 9, you will not 
be able to carry over that overpayment to your 2025 Form 1CNS. Instead, the overpayment will 
automatically be refunded to you. 
 
Line 4: Amended Return Only - Amount Previously Paid  
 
If you have already filed a Form 1CNS for the taxable year and are filing an amended Form 1CNS, 
you must check the space provided at the top of the form and include Schedule AR. 
 
Fill in the amount of tax you paid with your original Form 1CNS plus any additional amounts paid 
after it was filed. If you did not pay the full amount shown on your original Form 1CNS, fill in only 
the portion that you actually paid. Also, include any additional tax that may have resulted if your 
original return was changed or audited. This includes additional tax paid with a previously filed 
2024 amended return and additional tax paid as a result of a department adjustment to your 
return. Do not include payments of interest or penalties. 
 
Line 6: Amended Return Only - Amount Previously Refunded  
 
Complete this line only if this is an amended 2024 Form 1CNS. Fill in the refund from your original 
2024 return. 
 
If your refund was reduced because you owed any interest or penalties, fill in the amount of your 
refund  before the  reduction for interest or penalty. If your  2024  return  was adjusted by the 
department, fill in the refund shown on the adjustment notice you received. 
 
Instructions  for  Third  Party  Designee,  Signatures,  Payment,  and  Supplemental 
Schedules 
 
Third Party Designee  
 
If you want to allow a tax preparer, tax preparation firm, or any other person you choose to discuss 
your 2024 tax return with the Department of Revenue, check "Yes" in the "Third Party Designee" 
area of your  return. Also,  fill in  the designee's  name, phone number, and any  five digits  the 
designee  chooses  as their personal  identification  number  (PIN).  If  you  check  "Yes," you  are 
authorizing the department to discuss with the designee any questions that may arise during the 
processing of your return. You are also authorizing the designee to: 
•  Give the department any information missing from your return, 
•  Call the department for information about the processing of your return or the status of 
   your refund or payment(s), and 
•  Respond to certain department notices about math errors, offsets, and return 
   preparation. 
   
You are not authorizing the designee to receive any refund check, bind you to anything (including 
any  additional tax liability),  or otherwise  represent you  before the  department. If  you  want to 

                                  9 
 

                             2024 Wisconsin Form 1CNS Instructions 

expand  the  designee’s  authorization,  you  must  submit  Form  A-222  (Power  of  Attorney).  The 
authorization will automatically end no later than the due date (without regard to extensions) for 
filing your 2025 tax return. 
 
Signatures. An officer of the corporation must sign and date Form 1CNS at the bottom of page 
1. If the return is prepared by someone other than an employee of the corporation, the individual 
who prepared the return must also sign the form and furnish the preparing firm’s federal employer 
identification number. A self-employed individual preparer must enter “PTIN” and the preparer’s 
tax identification number in the space for the preparer’s federal employer ID number. 
 
Payment. If you have an amount due on line 8, see the department's Make a Payment webpage. 
 
Supplemental Schedules.      As described in the preceding instructions, you may be required to 
include one or more supplemental schedules with your Form 1CNS, including: 
 
• A copy of any application for an extension of time to file the return. 
   
• If applicable, schedules to substantiate the shareholder's share of Wisconsin tax-option (S) 
  corporation income (loss) reported in column D1. 
 
Do not include federal Form 1120-S, Wisconsin Form 5S, Wisconsin Form PW-1, the federal 
Schedules K-1, or the Wisconsin Schedules 5K-1. 
 
                                             Applicable Laws and Rules 
This document provides statements or interpretations of the following laws and regulations enacted as of July 22, 
2024: subchs. I, III, IV, and XII of ch. 71, Wis. Stats. 

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                                    2024 Wisconsin Form 1CNS Instructions 
 
 Tax Computation Worksheet for Form 1CNS 
 
 1 If your filing status is single or head of household, fill in $14,320;      
    married filing joint, fill in $19,090; married filing separate, fill in 
    $9,550 
 2 Divide the amount from Schedule 2, column (D1), by the amount              
    from Schedule 2, column (E), and enter the ratio 
 3  Multiply line 1 by line 2                                                 
 4  Fill in the amount from Schedule 2, column (D1)                           
 5  Fill in the smaller of line 3 or line 4                                   
 6  Multiply line 5 by 3.50% (0.035) (round to the nearest cent)               
 7  Subtract line 5 from line 4. If the result is zero, skip lines 8           
    through 20 and go to line 21 
 8  If your filing status is single or head of household, fill in $14,320;    
    married filing joint, fill in $19,100; married filing separate, fill in 
    $9,540 
 9 Fill in the ratio from line 2 above                                        
 10 Multiply line 8 by line 9                                                 
 11 Fill in the smaller of line 7 or line 10                                  
 12 Multiply line 11 by 4.40% (0.044) (round to the nearest cent)              
 13 Subtract line 11 from line 7. If the result is zero, skip lines 14         
   through 20 and go to line 21 
 14 If your filing status is single or head of household, fill in $286,670;   
   married filing jointly, fill in $382,230; married filing separately, fill 
   in $191,120 
 15 Fill in ratio from line 2 above                                           
 16 Multiply line 14 by line 15                                               
 17 Fill in the smaller of line 13 or line 16                                 
 18 Multiply line 17 by 5.3% (0.053) (round to the nearest cent)               
 19 Subtract line 17 from line 13. If the result is zero, skip line 20 and     
    go to line 21 
 20 Multiply line 19 by 7.65% (0.0765) (round to nearest cent)                 
 21 Add lines 6, 12, 18, and 20. Fill in total here and on Schedule 2,         
    column (G) 
 
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