Tab to navigate within form. Use mouse to check Save Print Clear applicable boxes, press spacebar or press Enter. Schedule Farmland preservation credit FC-A Check here if an Include with Wisconsin Form 1, 1NPR, 2, 4, 4T, or 6 amended Schedule FC‑A 2024 Legal name(s) shown on Form 1, 1NPR, 2, 4, 4T, or 6 Social Security Number or FEIN Caution: Schedule FC‑A may only be filed if your farm is covered by an original or modified farmland preservation agreement entered into on or after July 1, 2009, or located in a farmland preservation zoning district or area. See “Which Schedule to File” on page 1 of the instructions. Questions Questions 1 through 6 must be answered (see instructions, page 4). 1 a Individuals – Were you a legal resident of Wisconsin for all of 2024? (If “No,” you do not qualify.) ... 1a Yes No b Corporations – Were you organized under the laws of Wisconsin? (If “No,” you do not qualify.) ..... 1b Yes No 2 Enter the number of farms on which this claim is based ..................................... 2 FARMS 3 Do you have a certificate of compliance for each farm upon which this claim is based? (Enter your 7 digit certificate of compliance identification number(s) on the Qualifying Acres Schedule(s) in Step 1. Attach a copy of each certificate of compliance, unless the Exception on page 4 of the instructions applies.) ............................................................. 3 Yes No 4 Have you paid, or are you legally responsible for paying, the 2024 property taxes levied against the qualifying acres to which this claim relates? .................................... 4 Yes No 5 Did each farm on which this claim is based produce gross farm revenues of at least $6,000 during 2024 or a total of at least $18,000 during 2022, 2023, and 2024 combined? ................ 5 Yes No 6 If any farm(s) on which this claim is based was used by someone else who met the requirement in question 5, what is the name and address of that person(s)? Credit Computation Complete the schedule on page 2. Fill in the amounts Print numbers like this from the schedule on lines 7, 9, and 11, as applicable. NO COMMAS; NO CENTS 7 Qualifying acres located in a farmland preservation zoning district and subject to a farmland preservation agreement entered into after July 1, 2009 (from schedule, page 2) .................................... 7 ACRES 8 Multiply line 7 by $12.50 (round to the nearest dollar) ..................................... 8 .00 9 Qualifying acres located in a farmland preservation zoning district, but not subject to a farmland preservation agreement entered into after July 1, 2009 (from schedule, page 2) .................................... 9 ACRES 10 Multiply line 9 by $10 .............................................................. 10 .00 11 Qualifying acres located in a farmland preservation area, to the extent the acres are covered by an agricultural easement purchased under sec. 93.73, Wis. Stats., or qualifying acres subject to a farmland preservation agreement entered into after July 1, 2009, but not located in a farmland preservation zoning district (from schedule, page 2) ........................................ 11 ACRES 12 Multiply line 11 by $10 .............................................................. 12 .00 PAPER CLIP Schedule FC‑A behind Wisconsin tax return 13 FARMLAND PRESERVATION CREDIT – Add lines 8, 10, and 12 ........................... 13 .00 Fill in the credit from line 13 on line 31b of Form 1, line 61b of Form 1NPR, line 14b of Form 2, Part III, line 13 of Form 6, or (for Form 4 or 4T) line 45b of Schedule CR. Under penalties of law, I declare that this farmland preservation credit claim and all enclosures are true, correct, and complete to the best of my knowledge and belief. Claimant’s signature Date Sign here I‑025ai (R. 7‑24) Wisconsin Department of Revenue |
2024 Schedule FC‑A Page 2 of 4 Name(s) shown on Schedule FC‑A Social security number or FEIN Note: Fill in below the number of farms on which your claim is based. Complete a separate schedule for each farm (see page 3). QUALIFYING ACRES SCHEDULE 1 OF Step 1 Enter the 7 digit identification number from your certificate of compliance for each county in which the farm is located: a b c d If the farm is located in more than 4 counties, see Qualifying Acres Schedule, Step 1 on page 4 of the instructions. Step 2 For each tax parcel that 1) is part of the farm and 2) has qualifying acres, as described below, enter: Column (A) tax parcel number Column (B) number of qualifying acres in the parcel subject to an original or modified farmland preservation agreement entered into after July 1, 2009, and located in a farmland preservation zoning district Column (C) number of qualifying acres in the parcel located in a farmland preservation zoning district, but not subject to an original or modified farmland preservation agreement entered into after July 1, 2009 Column (D) number of qualifying acres in the parcel located in a farmland preservation area, to the extent the acres are covered by an agricultural easement purchased under sec. 93.73, Wis. Stats., or qualifying acres in the parcel subject to an original or modified farmland preservation agreement entered into after July 1, 2009, but not located in a farmland preservation zoning district Tax Parcel Number Number of Acres from Each Category Above (A) (B) (C) (D) Note: If the farm consists of more than 7 parcels, include page 4 Step 3 Using the acres listed in Step 2, compute the qualifying acres on which your claim is based: (B) (C) (D) 1 Enter the total acres from Columns (B), (C), and (D) above and, if applicable, page 4 ............................................................ 2 Enter in all three columns your ownership percentage of the farm. Enter as a decimal carried to four places (If 100%, enter “1.0000”) . . . . . . . . . . . . . . . . . 3 Multiply line 1 by line 2, and round result to the nearest acre .................. 4 If your claim is based on more than one farm, fill in the amount from line 3 of any additional schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Add lines 3 and 4 .................................................... Fill in the number of acres from line 5 on page 1 ............................... . . . line 7 line 9 line 11 |
2024 Schedule FC‑A Page 3 of 4 Name(s) shown on Schedule FC‑A Social security number or FEIN Note: You must include this page as part of Schedule FC‑A if your claim is based on more than one farm. Include additional copies of this page if needed. QUALIFYING ACRES SCHEDULE OF Step 1 Enter the 7 digit identification number from your certificate of compliance for each county in which the farm is located: a b c d If the farm is located in more than 4 counties, see Qualifying Acres Schedule, Step 1 on page 4 of the instructions. Step 2 For each tax parcel that 1) is part of the farm and 2) has qualifying acres, as described below, enter: Column (A) tax parcel number Column (B) number of qualifying acres in the parcel subject to an original or modified farmland preservation agreement entered into after July 1, 2009, and located in a farmland preservation zoning district Column (C) number of qualifying acres in the parcel located in a farmland preservation zoning district, but not subject to an original or modified farmland preservation agreement entered into after July 1, 2009 Column (D) number of qualifying acres in the parcel located in a farmland preservation area, to the extent the acres are covered by an agricultural easement purchased under sec. 93.73, Wis. Stats., or qualifying acres in the parcel subject to an original or modified farmland preservation agreement entered into after July 1, 2009, but not located in a farmland preservation zoning district Tax Parcel Number Number of Acres from Each Category Above (A) (B) (C) (D) Note: If the farm consists of more than 7 parcels, include page 4 Step 3 Using the acres listed in Step 2, compute the qualifying acres on which your claim is based: (B) (C) (D) 1 Enter the total acres from Columns (B), (C), and (D) above and, if applicable, page 4 ............................................................ 2 Enter in all three columns your ownership percentage of the farm. Enter as a decimal carried to four places (If 100%, enter “1.0000”) . . . . . . . . . . . . . . . . . 3 Multiply line 1 by line 2, and round result to the nearest acre. Fill in here and on line 4 of page 2 ....................................... I‑025bi |
2024 Schedule FC‑A Page 4 of 4 Name(s) shown on Schedule FC‑A Social security number or FEIN Note: You must include this page as part of Schedule FC‑A if any farm on which your claim is based consists of more than 7 parcels. Include additional copies of this page if needed. Enter the qualifying acres schedule number to which this page relates Tax Parcel Number Number of Acres from Each Category (A) (B) (C) (D) Include the acres from Columns (B), (C), and (D) above in the total entered on line 1 of the applicable qualifying acres schedule (page 2 or 3). |