Schedule                Form 2 –
               2M        Additions to and Subtractions
       Wisconsin
 Department of Revenue   from Income                                                      2024
 Name of estate or trust Decedent’s social security number                             Estate or trust federal EIN

 See the instructions for Schedule A of Form 2 for further information on these additions and subtractions.

 Part I – Additions to Income Taxable to the Estate or Trust (Nondistributable Income)

 1   Farmland preservation credit   ..........................................         1                          .00
 2  Enterprise zone jobs credit   ...........................................          2                          .00
 3  Development zones credit   ............................................            3                          .00
 4  Business moving expenses   ...........................................             4                          .00
 5  Reserved for future use  ..............................................            5                          .00
 6  Economic development tax credit   ......................................           6                          .00
 7  Reserved for future use  ..............................................            7                          .00
 8  Capital investment credit   .............................................          8                          .00
 9  Community rehabilitation program credit  .................................         9                          .00
 10  Manufacturing / Agriculture credit   .....................................        10                         .00
  11 Business development credit   .........................................           11                         .00
 12  Federal net operating loss carryover   ...................................        12                         .00
 13  Passive foreign investment company    ..................................          13                         .00
 14  Addition for certain expenses paid to related entities    ......................  14                         .00
 15  Lump-sum distribution  ..............................................             15                         .00
 16  Transitional adjustments   ............................................           16                         .00
 17  Distributive share of pass-through entity adjustments  ......................     17                         .00
 18  Adjustment to ordinary gain or loss reported on federal Form 4797  ............   18                         .00
 19  Addition for difference in federal and Wisconsin basis of assets  ..............  19                         .00
 20  ABLE accounts   ...................................................               20                         .00
 21  Electronics and information technology manufacturing zone credit  ............   21                          .00
 22  Add lines 1 through 21. Resident estates and trusts fill in on line 5, COL. 2, of
     Schedule A of Form 2   ..............................................             22                         .00

  Part-year and nonresident estates and trusts must use the additions from Part I to complete Part I of Schedule NR.

I-035 (R. 7-24)

2024 Schedule 2M                                                                            Page 2 of 2
 Name of estate or trust Decedent’s social security number                              Estate or trust federal EIN

 Part II – Subtractions from Income Taxable to the Estate or Trust (Nondistributable Income)

 23 Farm loss carryover  ................................................               23                         .00
 24  Recoveries of federal itemized deductions  ...............................         24                         .00
 25  Wisconsin net operating loss carryforward   ..............................         25                         .00
 26  Retirement funds   ..................................................              26                         .00
 27  Amounts not taxable by Wisconsin  .....................................            27                         .00
 28  Repayment of income previously taxed  .................................            28                         .00
 29  Subtraction for certain expenses paid to related entities  ....................    29                         .00
 30  Interest, rental payments, intangible expenses, and management fees, reported
     as income by a related entity  .........................................           30                         .00
 31  Transitional adjustments  .............................................            31                         .00
 32  Distributive share of pass-through entity adjustments  ......................      32                         .00
 33  Adjustment to ordinary gain or loss reported on federal Form 4797  ............    33                         .00
 34  Subtraction for difference in federal and Wisconsin basis of assets  ............  34                         .00
 35 ABLE accounts  ....................................................   35                                       .00
 36  Add lines 23 through 35. Resident estates and trusts fill in on line 11, COL. 2, of
     Schedule A of Form 2  ...............................................              36                         .00

  Part-year and nonresident estates and trusts must use the subtractions from Part II to complete Part I of Schedule NR.