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  Schedule            Adjustments to Convert Federal Adjusted
                      Gross Income, Itemized Deductions, and Credits
                I     to the Amounts Allowable for Wisconsin
  Wisconsin                                                                                                                                  2024
Department of Revenue                               Include with Wisconsin Form 1 or Form 1NPR
Name(s) shown on Form 1 or Form 1NPR                                                                               Your social security number

                  PART I – Adjustments to Federal Adjusted Gross Income
                                     (Read instructions before completing Schedule  )                            I

1  Additions to federal adjusted gross income (enter as positive numbers):
a  Discharge of indebtedness on principal residence  . . . . . . . . . . . . . . . . .  1a                         .00
b  Federal depreciation and sec . 179 expense  . . . . . . . . . . . . . . . . . . . . . .  1b                     .00
c  Federal capital losses from line 7 of federal Form 1040 or 1040-SR    . .  1c                                   .00
d  Federal ordinary losses from line 4 of federal Schedule 1 (Form 1040)  .  1d                                    .00
e  Wisconsin capital gains from line 7 of revised federal Form 1040 or
  1040-SR  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1e   .00
f Wisconsin ordinary gains from line 4 of revised federal Schedule 1
  (Form 1040)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1f    .00
g  Certain student loan forgiveness (see instructions)    . . . . . . . . . . . . . . . .  1g                      .00
h  Other                                                 . . . . . . . . . . . . . . . .  1h                       .00
i Other                                                  . . . . . . . . . . . . . . . .  1i                       .00
j Total additions - Add lines 1a through 1i  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .   1j        .00

2  Subtractions from federal adjusted gross income (enter as positive numbers):
a  Health savings account adjustment   . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2a                 .00
b  Wisconsin depreciation and sec . 179 expense  . . . . . . . . . . . . . . . . . . . .  2b                       .00
c  Wisconsin capital losses from line 7 of revised federal Form 1040 or
  1040-SR  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2c   .00
d  Wisconsin ordinary losses from line 4 of revised federal Schedule 1
  (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2d    .00
e  Federal capital gains from line 7 of federal Form 1040 or 1040-SR  . . . .  2e                                  .00
f Federal ordinary gains from line 4 of federal Schedule 1 (Form 1040)    .  2f                                    .00
g  Other                                                 . . . . . . . . . . . . . . . .  2g                       .00
h  Other                                                 . . . . . . . . . . . . . . . .  2h                       .00
i Other                                                  . . . . . . . . . . . . . . . .  2i                       .00
j Total subtractions - Add lines 2a through 2i   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2j           .00

3  Subtract line 2j from line 1j . If line 3 is a negative number, place a minus sign (-) in front of the number . 
Fill in here and on line 2 of Wisconsin Form 1 . (Note:  The above figures must also be used to complete 
Columns A and B for each of the lines 1 through 29 of Form 1NPR)   . . . . . . . . . . . . . . . . . . . . . . . . . .   3                          .00

I-028 (R. 06-24)

2024 Schedule I Name                                                                                                 SSN                     Page 2 of 2

                                         PART II – Itemized Deductions
                     (Complete this part only for those federal itemized deductions which may be
                          used in computing the Wisconsin itemized deduction credit .)

Who must complete Part II

This part should be completed only by individuals claiming the Wisconsin itemized deduction credit . Whenever adjustments have 
been made in Part I, federal itemized deductions which are based on federal adjusted gross income are affected . Part II must 
be completed to report the difference in the amount of the deduction based on the revised federal adjusted gross income . Part II 
must also be completed whenever specific items require adjustment .

1  Adjustments:                                                                                                      COL. I                  COL. II
                                                                                                                                         Amount determined 
                                                                                                                     Amount per 2024     under IRC in effect 
                          Description                                                                                federal return      for Wisconsin

 a  Medical Expense Deduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1a                                 .00               .00
 b  Interest   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1b                 .00               .00
 c  Gifts to Charity   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1c                     .00               .00
 d  Other (explain)                                                 1d                                                               .00               .00
 e  Other (explain)                                                 1e                                                               .00               .00

The amounts in Col . II should be used to compute the Wisconsin itemized deduction credit (Schedule 1 of Form 1 or Form 1NPR) .

                          PART III – Federal Credits Under Wisconsin IRC
                (Compete this part only for those federal credits which are being used to claim related credits on
                Form 1 or Form 1NPR and are affected by adjustments in Part I or a difference in the adopted IRC)

Who must complete Part III

This part should be completed only by individuals claiming the Wisconsin earned income credit and/or other Wisconsin credits 
based on federal credits . Whenever adjustments have been made in Part I, federal credits which are based on federal adjusted 
gross income or other income related factors are affected . Part III must be completed to report the difference in the amount of 
the credit based on adjustments to income in Part I . Part III must also be completed whenever specific items require adjustment .

1  Adjustments:                                                                                                      COL. I                  COL. II
                                                                                                                                         Amount determined 
                                                                                                                     Amount per 2024     under IRC in effect 
                          Description                                                                                federal return      for Wisconsin

 a  Earned income credit   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1a                           .00               .00
  i) Credit on federal return is based on   earned income          federal adjusted gross income                                     of $
 ii) Credit under IRC for Wisconsin based on    earned income      federal adjusted gross income                                         of $
 b  Other (explain)                                                1b                                                                .00               .00

The amounts in Col . II should be used to compute the related Wisconsin credit on Form 1 or Form 1NPR .