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Schedule                                        Explanation of
                AR                              Amended Return
   Wisconsin                       File with Amended Form 1, 1CNS, 1CNP, 1NPR, 2, 3, 4, 4T, 5S, 6,      2024
Department of Revenue                           PW-1, or X-NOL or Schedule H or H-EZ
Your name (if an estate, decedent’s name)                                                          Social security number

Spouse’s name if filing a joint amended return                                                     Spouse’s social security number

Estate’s or trust’s legal name                                                                     Estate’s or trust’s federal EIN

Entity name                                                                                        Identifying number

                                   Explanation of Changes on the Amended Return
If you are amending your return for any of the reasons below, place a check mark in the space indicated.

Check here                                      Check here                          Check here

01 Dependent change                             05 Interest/dividends change        13             Net business loss

02 Pass-through entity (partnership, tax-       06 Filing status change             14             Tax credits
   option (S) corporation, estate, or trust) 
   change                                       07 Wisconsin modifications          15             Federal audit
   Also check if apply (see instructions):         to federal income
                                                                                    16             Amended federal or other
   02a          Claim for overpayment or        08 Exempt pensions                                 state return
                credit under s. 71.745(2)(b)
                or (3)(b), Wis. Stats.
                                                09 Repayment of income              17             Adding or removing members
   02b          Amend for election under           previously taxed                                of combined group
                s. 71.745(8), Wis. Stats.
   02c          Nonresident Schedule K-1        10 Apportionment percentage         18             IRA change
                income allocation
                                                11 Non-unitary income/              19             P.L. 86-272
03 Form W-2 / 1099 change                          separate accounting
                                                                                    20             Other
04 Tuition expense subtraction                  12 Protective claim

Indicate the line reference(s) from the form or schedule for which you are reporting a change and explain in detail the reason for 
the change.

Include Schedule AR and all supporting documentation with your amended 
return. Do not include your original return and schedules. CAUTION:  
Schedule AR must be filed with one of the amended forms or schedules 
listed on the top of this schedule.
I-113 (R. 06-24)