Wisconsin Income Tax
1
Form 1 Instructions                                                                                                  2024
Use  WisTax to electronically file your Wisconsin individual income tax         New: Wisconsin has joined the IRS Direct File program. 
return (Form 1) and standalone homestead credit claim (Schedule H)              This enables eligible Wisconsin taxpayers who use IRS 
for free (see page 5).                                                          Direct File to pass their federal information into WisTax, 
                                                                                creating an easier filing experience.
Use My Tax Account (MTA) to manage and protect your Wisconsin tax 
account. MTA allows taxpayers to:
•  File with Wis Tax                                                            WIS MY TAX
•  Sign up for Wisconsin Identity Protection PIN (see page 34)
•  View and schedule estimated payments and cancel previously
scheduled payments
                                                                                TAX ACCOUNT
•  Opt in to receive electronic notices – no need to wait for the mail
•  Check refund status and more

New in 2024
Additional Child and  Dependent Care  Credit                  –  The amount  of 
qualifying  expenses  and  maximum credit  allowable  have  been 
increased. Complete the new Schedule WI-2441 to compute the                         Tax returns are due:
allowable credit.
                                                                                    Tuesday
College Savings Account – The subtraction for contributions to a 
Wisconsin state-sponsored college savings account is increased to                   April 15, 2025
$5,000 per beneficiary ($2,500 per beneficiary if you are married and 
file a separate return). See the Schedule CS instructions.

Tuition and Fee Expenses – The subtraction for tuition and fees 
increased to $7,333 per student and the phase-out range increased. 
See the Schedule SB instructions.

Blind Worker Transportation Services Credit – A new credit 
is available for blind persons who pay for transportation services                  Free help with your taxes
between their home and place of work. The maximum credit is 
$1,500 per qualifying person. See the instructions for line 15.                      You may be eligible for free
                                                                                     tax help. See page 2 for:
Become an Organ Donor Through Tax Return – Check the 
box on Schedule 3, Part II to include your name as a potential                      • Who can get help
donor of an anatomical gift in the Wisconsin Donor Registry. Visit                  • How to find a location
donatelifewisconsin.org to learn about organ and tissue donation in                 • What to bring with you
Wisconsin, or visit the National Donor Registry Program at donatelife.
net to learn about organ and tissue donation in the United States.                  Para Assistencia Gratuita
Angel Investment Tax Credit Transferable – Credits first approved                   en Español
by the Wisconsin Economic Development Corporation to claim on or                    Ver página 2
after March 23, 2024, are eligible to sell or otherwise transfer.

Reminder
IRS Adjustments – If the IRS adjusted any of your federal income 
tax returns, you must notify us within 180 days of any adjustment 
affecting  your Wisconsin income tax returns. See page 9.

                                                              revenue.wi.gov
FEDERAL PRIVACY ACT  In compliance with federal law, you are hereby notified that the request for your Social Security number on the Wisconsin income tax return is made under the 
authority of sec. 71.03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification purposes throughout the processing, 
filing and auditing of your return, and issuing refund checks.
I-111

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                                                    Table of Contents                                     Page
General Instructions  .................................................  3
• Which Form to File   ................................................                                   3
•  Who Must File  ....................................................  3
• Age  ............................................................                                        3
•  Other Filing Requirements  ...........................................  3
•  Who Should File   ..................................................  4
•  How To Get An Extension Of Time To File  ..............................  4
•  Filing Your Return  .................................................  4
•  Questions About Refunds  ...........................................  6
•  Amending Your Return   .............................................  7
Special Instructions   .................................................  9
Tax Help / Resources  ...............................................  11
Line Instructions  ...................................................  12
2024 Standard Deduction Table  .......................................  35
2024 Tax Table  ....................................................  38
2024 Tax Computation Worksheet  .....................................  44
Wisconsin School District Number  .....................................  45
Index  ............................................................  46

Servicio en Español
Para ayuda gratuita para la declaración de sus impuestos y de el Crédito por Vivienda Familiar, llame al “211” para encontrar 
un sitio de Asistencia de Voluntarios para Impuestos (Volunteer Income Tax Assistance también conocido como VITA) cerca de 
usted.  Muchos lugares ofrecen servicios en español.
Para respuestas a las preguntas sobre impuestos, por favor llame el Departamento de Impuestos al (608) 266-2486 para impuestos 
individuales y al (608) 266-2776 para impuestos de negocios.  Oprima el “2” para ayuda en español.
Para más información, visite revenue.wi.gov, en el vinculo (link) “En Español” usted encontrará información sobre el Credito por 
Ingreso de Trabajo, información del Crédito por Vivienda Familiar, y mucho más – todo disponible en español.

Free Tax Preparation Available  (commonly referred to as VITA or TCE)
Need help filing your taxes?
Wisconsin residents can have their taxes prepared for free at any IRS sponsored Volunteer Income Tax Assistance (VITA) site or 
at any AARP sponsored Tax Counseling for the Elderly (TCE) site. These two programs have helped millions of individuals across 
the country in preparing their taxes. Trained volunteers will fill out your tax return. Many sites will even e-file your return.
Who can use these services?
•  Low to moderate income individuals                      •  Individuals with disabilities       •  Elderly individuals
•  Individuals who qualify for the homestead
  credit or the earned income tax credit
What should you bring?
•  W-2 wage and tax statements                             •  Information on other sources of income and any deductions
•  Photo ID of taxpayer(s)                                 •  Social security cards of taxpayer(s) and dependents
•  If you are claiming a homestead credit, bring a         •  Both spouses must be present to file a joint return
  completed rent certificate or a copy of your 2024
  property tax bill, a record of any Wisconsin Works (W2)
  payments received in 2024, and a statement from your
   physician or the Veteran’s Administration, or a document
  from the Social Security Administration if disabled and under age 62 
VITA and TCE locations:
•  In Wisconsin, call 1‑800‑906‑9887                       •  Visit revenue.wi.gov and search “VITA sites”
•  Call the AARP at 1‑888‑227‑7669                         •  Call “211” for local free tax sites

3                                              General Instructions

 Which Form to File
You must file Form 1 if you were a full-year resident of Wisconsin. You must file Form 1NPR if you:
• Were domiciled* in another state or country at any time during the year, OR
• Are married filing a joint return and your spouse was domiciled* in another state or country at any time during the year.
*Your domicile is your true, fixed, and permanent home to which, whenever absent, you intend to return. You can be physically 
  present or residing in one locality but maintain your domicile in another.
Your domicile, once established, does not change unless all three of the following circumstances occur or exist:
(1)  You intend to abandon your old domicile and take actions consistent with that intent
(2)  You intend to acquire a new domicile and take actions consistent with that intent
(3)  You are physically present in the new domicile

Service members and their spouses If you meet the conditions under 50 U.S.C. 4001, you may elect to treat Wisconsin as your 
state of residence. See Publication 128, Wisconsin Tax Information for Military Personnel and Veterans, for more information. If 
you are married and filing jointly, both spouses must be a full-year resident of Wisconsin or elect to claim Wisconsin as their state 
of residence to file on Form 1.

 Who Must File
Refer to the table to see if you are required to file a return for 2024.
                         Age as of                     You must file if your gross income*
 Filing status           December 31, 2024             (or total gross income of a married couple) during 2024 was:
 Single                  Under 65                      $13,930 or more
                         65 or older                   $14,180 or more
 Married‑filing joint    Both spouses under 65         $25,890 or more
 return                  One spouse 65 or older        $26,140 or more
                         Both spouses 65 or older      $26,390 or more
 Married-filing separate Under 65                      $12,330 or more
 return                  65 or older                   $12,580 or more  (applies to each spouse individually)
 Head of household       Under 65                      $17,790 or more
                         65 or older                   $18,040 or more
* Gross income means all income (before deducting expenses) reportable to Wisconsin. The income may be received in the form 
  of money, property, or services. It does not include items that are exempt from Wisconsin tax.  For example, it does not include 
  social security benefits or U.S. government interest.

 Age
  If your birthday falls on January 1, 2025, you are considered to be a year older as of December 31, 2024.  Example:  If you 
were born on January 1, 1960, you are considered to be age 65 as of December 31, 2024.

 Other Filing Requirements
You may have to file a return even if your income is less than the amounts shown on the table. You must file a return for 2024 if:
•  You could be claimed as a dependent on someone else’s return and either of the following applies:
  (1)  Your gross income was more than $1,300 and it included at least $451 of unearned income, or
  (2)  Your gross income (total unearned income and earned income) was more than –
          $13,230 if single,
          $17,090 if head of household,
          $24,490 if married filing jointly, or
          $11,630 if married filing separately.
       Unearned income includes taxable interest, dividends, capital gain distributions, and taxable scholarship and fellowship 
       grants that were not reported to you on a Form W-2. Earned income includes wages, tips, self-employment income, and 
       scholarship and fellowship grants that were reported to you on a Form W-2.
•  You owe a penalty on an IRA, retirement plan, Coverdell education savings account (excess contribution), ABLE account, health 
  savings account, or Archer medical savings account.
•  You were a nonresident or part-year resident of Wisconsin for 2024 and your gross income was $2,000 or more. If you were 
  married, you must file a return on Form 1NPR if the combined gross income of you and your spouse was $2,000 or more.  A 
  return does not have to be filed by a nonresident of Wisconsin if all income is exempt from tax as disaster relief work performed 
  during a state of emergency declared by the Governor. For further information, see Publication 411, Disaster Relief.

                                                   General Instructions                                                             4

  Who Should File
Even if you do not have to file, you should file to get a refund if: 
•  You had Wisconsin income tax withheld from your wages
•  You paid estimated taxes for 2024
•  You claim the earned income credit or the veterans and surviving spouses property tax credit

  How To Get An Extension Of Time To File
Your return is due April 15, 2025.

If you cannot file on time, you can get an extension. You can use any federal extension provision for Wisconsin, even if you are 
filing your federal return by April 15.

How to get an extension  You do           not    need to submit a request for an extension to us prior to the time you file your Wisconsin 
return. When you file your Form 1 include either of the following:
•  A copy of your federal extension application (for example, Form 4868)
•  A statement indicating which federal extension provision you want to apply for Wisconsin (for example, the federal automatic 
  6-month extension provision)
Note  You will owe interest on any tax that you have not paid by April 15, 2025. This applies even though you may have an 
extension of time to file. If you do not file your return by April 15, 2025, or during an extension period, you may have to pay 
additional interest and penalties. If you expect to owe tax with your return, you can avoid the 1% per month interest charge during 
the extension period by paying the tax by April 15, 2025. Submit the payment with a 2024 Wisconsin Form 1-ES.  You can get this 
form by using our estimated income tax interactive voucher on our website.  Use Form 1-ES to make an extension payment even if 
you will be filing your return electronically – do not use Form PV.  Exception: You will not be charged interest during an extension 
period if (1) you served in support of Operation Enduring Sentinel in the United States, (2) you qualify for a federal extension 
because of service in a combat zone or contingency operation, or (3) you qualify for a federal extension due to a federally declared 
disaster. See Special Conditions below.

If you were a farmer or fisher and you did not make estimated tax payments, you must file your return and pay any tax due by 
March 3, 2025, to avoid paying interest for underpayment of estimated tax. Farmers and fishers are individuals who earn at least 
two-thirds of their gross income (gross income of both spouses if married filing a joint return) from farming or fishing.

Special Conditions  A “Special Conditions” section is located to the right of the Filing Status section on page 1 of Form 1. If you 
have an extension of time to file due to service in support of Operation Enduring Sentinel in the United States, enter “01” in the 
Special Conditions box. If you qualify for an extension because of service in a combat zone or contingency operation, enter “02” 
in the box. If you qualify for a 2-month extension because you live outside or are on duty in military or naval service outside the 
United States and Puerto Rico on the due date of the return, enter "18" in the box. If you qualify for an extension because of a 
federally declared disaster, enter “03” in the box and indicate the specific disaster on the line provided.

  Filing Your Return
Preparing to file
Before filing your return, follow the steps below in the order listed:
1. Gather your records – Make sure that you have all of your income expense records (for example, wage, interest, and dividend 
    statements)
2 Electronic. filing (e-filing) vs. paper filing – If you e-file, follow the instructions included in your software; otherwise, for paper 
    filing, continue with step 3
3. Complete federal return – Complete your federal return and its supporting schedules; however, if you are not required to file 
    a federal return, list the sources and amounts of your income and deductions on a separate sheet

Electronic filing (e-filing)
Electronic filing is the fastest way to get your federal and state income tax refunds. We can deposit your Wisconsin refund directly 
into a financial institution account.

You may pay by electronic funds transfer if you file electronically. File early and schedule payment as late as April 15. Go to revenue.
wi.gov/Pages/FAQs/pcs-e-faq.aspx for more information.

5                                              General Instructions

There are several options to file your Wisconsin income tax return electronically:
•  WisTax – WisTax is the department's free e‑file application using My Tax Account. In order to use WisTax to file your individual 
   income tax return, you must meet the requirements below. Go to our website at revenue.wi.gov/Pages/WisTax/home.aspx              for 
   more information.
  •  Full-year Wisconsin resident
  •  Have a valid Wisconsin driver's license or identification card and filed a Wisconsin individual income tax return or homestead 
    credit claim within the past five years
  •  Only claiming limited additions to income on Schedule AD and/or subtractions from income on Schedule SB
  •  Only claiming Wisconsin tax withheld from the following forms: W‑2, 1099‑R, 1099‑MISC, 1099‑NEC, and W‑2G
  •  Only claiming the following credits:  school property tax credit, itemized deduction credit, additional child and dependent care
     credit, blind worker trasportation services credit, married couple credit, earned income credit, and/or veterans and surviving  
    spouses property tax credit
    Note:  A homestead credit claim may be filed separately through WisTax. See Schedule H instructions for qualifications to
     claim the homestead credit through WisTax.
•  Tax professional – Visit our website at revenue.wi.gov/Pages/OnlineServices/city-home.aspx for information on finding a tax 
   professional
•  Tax preparation software – Purchase off‑the‑shelf tax preparation software to install on your computer
  (see revenue.wi.gov/Pages/OnlineServices/offshelf.aspx), or connect to one of the private vendor websites that offer electronic 
   filing (see revenue.wi.gov/Pages/OnlineServices/webased.aspx)

Paper filing
Electronic filing (e‑filing) is the fastest way to receive your refund. However, if you paper file, there are several things you can do 
to ensure you receive your refund faster.
Important information:
•  Send original copies
•  Use black ink
•  Clearly write your name and address using capital letters (do not use mailing labels)
•  Do not use commas and dollar signs as they can be misread when scanned
•  Round amounts to whole dollars
•  Do not add cents in front of the preprinted zeros on entry lines
•  To indicate a negative number, use a negative sign (for example, -8300 not (8300))
•  Print your numbers clearly:                                          Do not use:
•  If you make a mistake, erase or start over (do not cross out entries)
•  Put entries on the lines and do not write in the margins or above or below the lines
•  Lines where no entry is required should be left blank (do not enter zeros)
•  Do not draw vertical lines in entry fields (they can be read as an “ı” or  "1" when scanned)
•  Do not staple your return as stapling will delay the processing of your return and any refund

Filing your return
When filing your return, complete the steps below in the order listed:
1. Complete   Wisconsin return    – Follow the line instructions as you fill in your return and sign your complete return (a joint return 
    must be signed by both spouses)
2.  Check and assemble return – Check your return for any errors or missing documents and see below for information on how 
    to assemble your return
3.  Make a copy – Make a copy of your return for your records
4.  Mail return – Mail your return and all required documents (see page 6 for the address)

Assembling your return
Begin by putting the five pages of Form 1 in numerical order. Then, attach, using a paper clip, the following in the      order listed. 
Note:  If filing Form 804, Claim for Decedent's Wisconsin Income Tax Refund, with the return, place Form 804 on top of Form 1. 
    Do not attach a Form W-RA if you are filing your return on paper.  Form W-RA is used only when submitting information for 
an electronically filed return.

1.  Payment – If you owe an amount with your return, paper clip your payment to the front of Form 1, unless you are paying by 
    credit card or online.

                                             General Instructions                                                            6

2.  Wisconsin schedules – Copies of appropriate Wisconsin schedules and supporting documents, such as Schedule H or H-EZ 
 (homestead credit), Schedule FC or FC-A (farmland preservation credit), or Schedule CR.  If you are reporting income and 
 expenses of a disregarded entity, attach Schedule DE, Disregarded Entity Schedule.
3.  Amended return – Include Schedule AR, Explanation of Amended Return, with your amended return and all supporting forms 
 and schedules for items changed. Don’t send a copy of your original return.
4.  Form W-2 or 1099 – The appropriate copy of each of your withholding statements (Forms W‑2, W‑2G, 1099‑G, 1099‑R,   
 1099‑MISC, and 1099‑NEC).
5.  Federal return – A complete copy of your federal return (Form 1040 or 1040-SR) and its supporting schedules and forms (such 
 as federal Form 8886, Reportable Transaction Disclosure Statement.)
6.  Extension form or statement – A copy of your federal extension application form or required statement if you are filing under 
 an extension of time to file.
7.  Divorce decree –
 •   Persons divorced after June 20, 1996, who compute a refund - If your divorce decree apportions any tax liability owed to the 
     department to your former spouse, include a copy of the decree with your Form 1. Enter “04” in the Special Conditions box 
     on page 1 of Form 1. This will prevent your refund from being applied against such tax liability.
 •   Persons divorced who file a joint return – If your divorce decree apportions any refund to you or your former spouse, or 
     between you and your former spouse, the department will issue the refund to the person(s) to whom the refund is awarded 
     under the terms of the divorce. Include a copy of the portion of your divorce decree that relates to the tax refund with your 
     Form 1. Enter “04” in the Special Conditions box on page 1 of Form 1.
8.  Injured spouse – If you are filing federal Form 8379, Injured Spouse Allocation, include a copy with your Form 1. Enter “05” 
 in the Special Conditions box on page 1 of Form 1.
CAUTION  Be sure to file all five pages of Form 1. Send the original of your return. Do not send a photocopy.

Where to File
Mail your return (an original return or amended return) to the Wisconsin Department of Revenue at:
 (if payment enclosed)            (if refund or no payment enclosed)               (if homestead credit claimed)
      PO Box 268                             PO Box 59                                      PO Box 34
      Madison WI                             Madison WI                                     Madison WI
      53790‑0001                             53785‑0001                                     53786‑0001
Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it 
contains more than five pages or is oversized (for example, it is over ¼” thick). Also, include your complete return address.

Private Delivery Services You can use certain private delivery services approved by the Internal Revenue Service (IRS) to meet 
the timely filing rule. The approved private delivery services are listed in the instructions for your federal tax form. Items must be 
delivered to Wisconsin Department of Revenue, 2135 Rimrock Rd., Madison WI 53713. Private delivery services cannot deliver 
items to PO boxes. The private delivery service can tell you how to get written proof of the mailing date.

 Questions About Refunds
Call: (608) 266-8100  in Madison,                              Visit our website at:  revenue.wi.gov
      (414) 227‑4907  in Milwaukee,  or
      1‑866‑WIS‑RFND  (1‑866‑947‑7363)  toll‑free within the U.S. or Canada
 If you need to contact us about your refund, please wait at least 12 weeks after filing your Form 1. Refund information may not 
be available until that time. The department may not issue a refund before March 1 unless both the individual and the individual’s 
employer have filed all required returns and forms with the department for the taxable year for which the refund was claimed.

You may call one of the numbers listed above or write to:
Mail Stop 5-77
Wisconsin Department of Revenue
PO Box 8949
Madison WI 53708‑8949

If you call, you will need your social security number and the dollar amount of your refund.

An automated response is available when you call one of the numbers listed above. If you need to speak with a person, assistance 
is available Monday through Friday from 7:45 a.m. to 4:30 p.m. by calling (608) 266-2486 in Madison (long-distance charges, if 
applicable, will apply).
You may also get information on your refund using our secure website at revenue.wi.gov.

7                                          General Instructions

 Amending Your Return

File an amended return only after you file your original return. Generally, a claim for refund must be filed within 4 years after the 
unextended due date of your original return (for example, April 16, 2029, for 2024 calendar‑year returns). However, a claim for 
refund to recover all or part of any tax paid as a result of an office or field audit may be filed within 4 years after the date assessed. 
This applies only if you paid the tax and did not file a petition for redetermination (written appeal).
If you filed an amended return with the IRS or another state, you generally must also file an amended Wisconsin return within 180 
days. You must file an amended Wisconsin return if the changes affect your Wisconsin income, any credit, or tax payable. You 
should also file an amended Wisconsin return to claim a refund or pay any additional tax due even though you are not amending 
your federal or other state return. 

  If your original return was filed on Form 1, you would file an amended return using Form 1 and checking the amended return 
space at the top of page 1. Exception: If you incurred a net operating loss (NOL) on your 2024 Form 1 and elect to carry the NOL 
back to 2022 and 2023, you must file Form X‑NOL, Carryback of Wisconsin Net Operating Loss, for the appropriate year to amend 
your return and claim a refund.

Be sure to include Schedule AR with your amended return to explain all changes and the reason for the change.

Check the space on Form 1 to indicate your filing status on the amended return. If you are changing from separate returns to a 
joint return, both of you must sign the amended return. If there is any tax due, it must be paid in full. You cannot change from joint 
to separate returns after the due date for filing your original return has passed. 

If you are changing your filing status, the amount to fill in on line 1 of Form 1 as federal adjusted gross income must be based 
on the same filing status used for Wisconsin. For example, you and your spouse both originally filed Form 1 as married filing a 
separate return. You are amending to change your filing status to married filing a joint return. The amount to fill in on line 1 must 
be taken from a federal return based on a married filing joint status. If you did not file a joint federal return, you should prepare a 
pro forma federal return using a married filing joint return status.  The federal adjusted gross income and other amounts from this 
pro forma return are then used to complete the amended return. Follow the Form 1 instructions to complete your amended return.

   If you are changing an amount on any line of Form 1, fill in the corrected amount on that line. If you are not changing an 
amount on a line, fill in the amount from your 2024 return as originally filed or as you later amended it. If your latest filed return 
was changed or audited by the department, use the corrected figures from the adjustment notice.

  Credit Repayments

If you are required to repay a Wisconsin credit, you must amend your Wisconsin return for the year in which the disposal of the 
property occurred to report the amount of the repayment. Report the repayment on line 26. See below for examples of credits 
which you may have to repay. 

•  State historic rehabilitation credit You may have to repay all or part of the state historic rehabilitation credit if you dis posed 
  of the property within 5 years after the date on which the preservation or rehabilitation work was complete or the Wisconsin 
  Historical Society determines that you have not complied with all of the requirements. 

  If sale, conveyance, or noncompliance of the property on which the historic rehabilitation credit is computed occurs during the 
  1st, 2nd, 3rd, 4th, or 5th year after the date on which the preservation or rehabilitation is completed, then 100%, 80%, 60%, 
  40%, or 20%, respectively, of the amount of the credits received for rehabilitating or preserving the property will be calculated 
  and added back into the individual's tax liability, according to sec. 71.07(9r)(k), Wis. Stats. The repayment is made for the taxable 
  year in which the recapture event occurs.

  The IRS created federal Form 4255, Recapture of Investment Credit, and the federal Form 4255 instructions in order to compute 
  the amount of the historic rehabilitation tax credit required to be repaid. While Wisconsin has a separate historic tax credit for 
  personal residences, federal Form 4255 can be used to determine the repayment by substituting the Wisconsin credit for the 
  federal credit.

  Example: Taxpayer completed $20,000 of historic rehabilitation expenditures which were approved on November 1, 2022. 
  Taxpayer computes a Wisconsin historic rehabilitation credit of $5,000 ($20,000 qualified rehabilitation expenses x 25% credit 
  rate). Taxpayer uses $1,000 of credit to offset tax in 2022 and $2,000 of credit to offset tax in 2023. On December 1, 2024, the 
  property is sold. The repayment is figured as follows:

  1. Compute the number of full years between the date the property was approved and when it was sold and use the result to find 
     the recapture percentage in the chart on the next page. The number of full years between November 1, 2022, and December 
     1, 2024, is two, so the recapture percentage is 60%.

                                           General Instructions                                               8

   Number of Full Years
   from Date Approved        Recapture
   to Recapture Date         Percentage
       0                     100%
       1                     80%
       2                     60%
       3                     40%
       4                     20%
       5                             0%
  2.  Determine the recapture amount:
   1   Total amount of historic credit used to offset tax                                         $3,000
   2   Less:  Historic tax credits not used to offset tax from an additional property             $ 0       
   3   Total (subtract line 2 from line 1)                                                        $3,000
   4   Recapture percentage from table above                                                        0.60
   5   Multiply line 3 by line 4. This is the amount of repayment required on the 2024 tax return $1,800

  3.  Compute the amount of unused credit carryover available
   1   Total amount of credit computed                                    $5,000
   2   Less:  Amount of credit claimed on tax return                      $3,000
   3   Total (subtract line 2 from line 1)                                $2,000
   4   Enter the inverse of the recapture percentage (1-0.60)             0.40
   5   Multiply line 3 by line 4. This is the available credit carryover  $   800
  4.  Reporting the repayment

   Enter the repayment on line 26 of Form 1. Include a copy or attach a PDF of the federal Form 4255 used to compute the 
   repayment. Write "Wisconsin" at the top.

• Supplement to federal historic rehabilitation credit If you were required to repay to the IRS a portion of the federal historic 
  rehabilitation credit and you claimed the same qualified rehabilitation expenditures for the Wisconsin credit, you must repay to 
  the department a proportionate amount of the Wisconsin credit. 
 
  Note: The amount of the credit recapture percentage figured for federal purposes is used for the Wisconsin credit repayment 
  percentage, unless a different amount of qualified rehabilitation expenditures is used for the Wisconsin credit. If a different 
  amount is used, substitute those amounts on federal Form 4255 to figure the amount of repayment for Wisconsin. Include a 
  copy or attach a PDF of the refigured federal Form 4255 and write "Wisconsin" at the top.

  If you did not claim the federal historic rehabilitation tax credit and only claimed the Wisconsin supplement to federal historic 
  rehabilitation credit, the computation for repayment of the supplement to the federal historic rehabilitation credit is the same as 
  the computation for repayment of the state historic rehabilitation credit shown above.

• Angel investment credit or early stage seed investment credit If an investment for which you claimed the angel invest ment 
  credit or early stage seed investment credit in a prior year was held for less than three years, you must repay the amount of the 
  credit that you received related to the investment. This does not apply if the investment becomes worthless, as determined by 
  WEDC, during the 3‑year period or if you kept the investment for at least 12 months and a bona fide liquidity event, as determined 
  by WEDC, occurs during the 3-year period.

• Low-income housing credit  If the qualified basis of the qualified development is less than the amount of the qualified basis 
  of the last day of the immediately preceding taxable year, you must repay an amount equal to the amount you were required to 
  repay to the IRS for the federal low-income housing credit.

                                           Applicable Laws and Rules
  This document provides statements or interpretations of the following laws and regulations enacted as of October 8, 2024:  ch. 
  71, Wis. Stats., and secs. 42, 50, 67, 72, 220, 223, 265, 529A, 530, 4975, 6081, 6402, 7508, and 7508A, IRC.

9                                    Special Instructions

 Penalties for Not Filing Returns or Filing Incorrect Returns
If you do not file an income tax return which you are required to file, or if you file an incorrect return due to negligence 
or fraud, penalties and interest may be assessed against you. The interest rate on delinquent taxes is 18% per year. 
Civil penalties can be as much as 100% of the amount of tax not reported on the return. Criminal penalties for failing 
to file or filing a false return include a fine up to $10,000 and imprisonment.

 Fraudulent or Reckless Credit Claims
Fraudulent or reckless claims for any refundable credit, including, but not limited to, the earned income credit, 
homestead credit, or the veterans and surviving spouses property tax credit, are subject to filing limitations. If you 
file a “fraudulent claim,” you will not be allowed to take any refundable credit for 10 years. “Fraudulent claim” means 
a claim that is false or excessive and filed with fraudulent intent.  If you file a “reckless claim,” you will not be allowed 
to take any refundable credit for 2 years. “Reckless claim” means a claim that was improper, due to reckless or 
intentional disregard of income tax law or department rules and regulations. You may also have to pay penalties.

 Internal Revenue Service Adjustments
  Did the IRS adjust any of your federal income tax returns? If yes, you may have to notify the Department of Revenue 
of such adjustments. You must notify the department if the adjustments affect your Wisconsin income, any credit, or 
tax payable. 
The department must be notified within 180 days after the adjustments are final. You must submit a copy of the final 
federal audit report by doing one of the following:
(1)  Including it with an amended return that reflects the federal adjustments
(2) Mailing the copy to: Wisconsin Department of Revenue
                        Audit Bureau
                        PO Box 8906
                        Madison WI 53708‑8906

 Estimated Tax Payments Required for Next Year
If your 2025 Wisconsin income tax return will show a tax balance due to the department of $500 or more, you must 
do one of the following:
•  Make estimated tax payments for 2025 in installments beginning April 15, 2025, using Wisconsin Form 1-ES
•  Increase the amount of income tax withheld from your 2025 pay
For example, you may have a tax balance due with your return if you have income from which Wisconsin tax is not 
withheld. If you do not make required installment payments, you may be charged interest.
For more information, contact the department’s Customer Service Bureau at (608) 266-2486 or visit any Department 
of Revenue office. For additional information on making payments, see our Make a Payment webpage.
If you must file Form 1-ES and do not receive a form in the mail, go to our website to fill out the Wisconsin Estimated 
Income Tax Interactive Voucher or contact any Department of Revenue office.

 Armed Forces Personnel
If you were a Wisconsin resident on the date you entered military service, you are considered a Wisconsin resident 
during your entire military career unless you take action to change your legal residency or qualify to make an election 
under 50 U.S.C. 4001. For more information, get    Publication 128, Wisconsin Tax Information for Military Personnel 
and Veterans.

 Homestead Credit
The Wisconsin homestead credit program provides direct relief to homeowners and renters. You may qualify if you 
were:
– At least 18 years old on December 31, 2024
– If you were under age 62, and not disabled, you must have earned income to qualify

                                          Special Instructions                                                10

– A legal resident of Wisconsin for all of 2024
– Not claimed as a dependent on anyone’s 2024 federal tax return (unless you were 62 or older on December 31, 2024)
– Not living in tax-exempt public housing for all of 2024 (Note:  Some exceptions apply to this rule and are explained 
 in the instructions for the homestead credit schedule)
– Not living in a nursing home and receiving medical assistance (Title XIX) when you file for homestead credit
– Had total household income, including wages, interest, social security, and income from certain other sources, below 
 $24,680 in 2024
If you (or your spouse if married) claim the veterans and surviving spouses property tax credit or farmland preservation 
credit, you are not eligible for homestead credit.
For more information about homestead credit, contact our Homestead Unit in Madison at (608) 266-8641 or any 
department office. See page 11 for information on obtaining Schedule H or H-EZ, which you must complete to apply 
for the credit. Schedules H and H-EZ are also available at many libraries.

 Farmland Preservation Credit
The farmland preservation credit program provides an income tax credit to Wisconsin residents who own farmland 
in Wisconsin. If you claim homestead credit or the veterans and surviving spouses property tax credit, you are not 
eligible for farmland preservation credit. For more information about farmland preservation credit, contact our Farmland 
Preservation Unit in Madison at (608) 266-2442 or visit any department office. See page 11 for information on obtaining 
Schedule FC or FC-A, which you must complete to apply for the credit.

 Death of a Taxpayer
A return for a taxpayer who died in 2024 should be filed on the same form which would have been used if they had 
lived. Include only the taxpayer’s income up to the date of their death.
If there is no estate to probate, a surviving heir may file Form 1 for the person who died. If there is an estate, the 
personal representative for the estate must file the return. The person filing the Form 1 should sign it and indicate 
their relationship to the person who died (for example, “surviving heir” or “personal representative”).
Be sure to fill in the surviving heir’s or personal representative’s mailing address in the address area of Form 1. If the 
taxpayer did not have to file a return but paid estimated tax or had tax withheld, a return must be filed to get a refund.
If your spouse died during 2024 and you did not remarry in 2024, you can file a joint return. You can also file a joint 
return if your spouse died in 2025 before filing a 2024 return. A joint return should show your spouse’s 2024 income 
before death and your income for all of 2024. Write “Filing as surviving spouse” in the area where you sign the return. 
If someone else is the personal representative, they must also sign.
If the return for the decedent is filed as single, head of household, or married filing separate, enter “06” in the Special 
Conditions box and indicate the date of death on the line provided. If a joint return is being filed, enter “06” in the 
box if it is the primary taxpayer (person listed first on the tax form) who is deceased and the date of death. If it is the 
spouse who is deceased, enter “07” in the box and the date of death. If both spouses are deceased, enter “08” in the 
box and both dates of death.
If your spouse died before 2024 and you have not remarried, you must file as single or, if qualified, as head of house-
hold. For more information about the final income tax return to be filed for a deceased person, visit any Department 
of Revenue office or call the department’s Customer Service Bureau at (608) 266-2486.

Claiming a Refund:
If you are filing a return on behalf of a decedent, submit Form 804, Claim for Decedent’s Wisconsin Income Tax Refund, 
with the return and check the box below the special conditions box on page 1 of Form 1. If you did not submit Form 
804 with the return, you were issued a refund, and you are not able to cash the refund check, complete Form 804 and 
mail the completed form and refund check to the address shown on Form 804. Note: If there is an estate, the personal 
representative for the estate must file the return and claim for refund. See Form 804 for more information and required 
documentation.

 Requesting Copies of Your Returns
The Department of Revenue will provide copies of your Wisconsin returns for prior years. Persons requesting copies 
should complete the online application at tap.revenue.wi.gov/mta, then click on Request Tax Record Copy under 
Additional Services Include. all required information and fee with your application.

11                                           Tax Help / Resources

 Tax Help and Additional Forms
You can get tax help and some forms at any of the following Department of Revenue offices:
(Note:  Mail completed returns to the address shown on the return.)

Customer assistance:                                  Appleton –
  phone:  (608) 266-2486                                265 W. Northland Ave.
  email:  DORIncome@wisconsin.gov                       Appleton WI 54911‑2016
Forms requests:                                       Eau Claire –
  phone:  (608) 266‑1961                                State Office Bldg., 718 W. Clairemont Ave.
  website:  revenue.wi.gov                              Eau Claire WI 54701-4558
Madison –                                             Green Bay     –
  Mail Stop 5-77                                        200 N. Jefferson St., Rm. 140
  2135 Rimrock Rd.                                      Green Bay WI 54301‑5189
  PO Box 8949
  Madison WI 53708‑8949                               Wausau –
                                                        731 N. 1st St., Ste 6000
Milwaukee –                                             Wausau WI 54403-4700
  State Office Bldg., 819 N. 6th St., Rm. 408
  Milwaukee WI 53203-1606

Internet Address
Our website, revenue.wi.gov, has many resources to help you with your tax needs, including:
  •  Completing electronic forms and submitting them for free
  •  Downloading forms, schedules, instructions, and publications
  •  Viewing answers to common questions
  •  Emailing us comments or requesting help
  •  Filing your return electronically

TTY Equipment – Telephone help is available using TTY equipment.  Call the Wisconsin Telecommunications Relay 
System at 711.

Publications Available
The following is a list of some of our publications. These publications give detailed information on specific areas of 
Wisconsin tax law. You can get these publications from our website.
Number and Title
102  Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders
103  Reporting Capital Gains and Losses for Wisconsin 
106  Wisconsin Tax Information for Retirees 
109  Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2024
111  How to Get a Private Letter Ruling From the Wisconsin Department of Revenue
113  Federal and Wisconsin Income Tax Reporting Under the Marital Property Act
117  Guide to Wisconsin Wage Statements and Information Returns
120  Net Operating Losses for Individuals, Estates, and Trusts
121  Reciprocity
122  Tax Information for Part-Year Residents and Nonresidents
125  Credit for Tax Paid to Another State
126  How Your Retirement Benefits Are Taxed
127  Wisconsin Homestead Credit Situations and Solutions
128  Wisconsin Tax Information for Military Personnel and Veterans
401  Extensions of Time to File
405  Wisconsin Taxation Related to Native Americans
503  Wisconsin Farmland Preservation Credit 
600  Wisconsin Taxation of Gambling Income

                                              Line Instructions                                                           12

Before completing Form 1, first fill in your federal return and its supporting attachments. If you are not required to file a federal 
return, list the sources and amounts of your income and deductions on a separate sheet and include it with your Form 1.
Follow these instructions to complete Form 1. Prepare one copy for your records and another to be filed with the department.
 Use black ink to complete the copy of Form 1 that you submit to the department. Do not use pencil or red ink.

Amended Return  If you already filed your original return and this is an amended return, place a check mark where indi-
cated at the top of Form 1.  For more information, see Amending Your Return on page 7 of these instructions. Be sure 
to include a copy of Schedule AR with your amended return.

Period Covered  File your 2024 return for calendar year 2024 and fiscal years that begin in 2024. For a fiscal year, a 52-53 
week period, or a short-period return, fill in the taxable year beginning and ending dates in the taxable year space at the top 
of the form. If your return is for a fiscal year, a 52-53 week period, or a short-period, also enter “11” in the Special Conditions 
box located to the right of the Filing Status section on page 1 of Form 1.

Name and Address  Print or type your legal name and address. Include your apartment number, if any. If you are married 
filing a joint return, fill in your spouse’s legal name (even if your spouse did not have any income). If you filed a joint return 
for 2023 and you are filing a joint return for 2024 with the same spouse, be sure to enter your names and social security 
numbers in the same order as on your 2023 return.
Fill in your PO Box number only if your post office does not deliver mail to your home.

Social Security Number  Fill in your social security number. You must also fill in your spouse’s social security number if 
you are married filing a joint return or married filing a separate return (including married filing as head of household).

Filing Status    Check the appropriate space to indicate your filing status. More than one filing status may apply to you. If 
it does, choose the one that will give you the lowest tax.
  If you became divorced during 2024 or are married and will file a separate return (including a married person filing 
as head of household), you should get Publication 109, Tax Information for Married Persons Filing Separate Returns and 
Persons Divorced in 2024, for information on what income you must report.
Single  You may check “single” if any of the following was true on December 31, 2024:
•  You were never married
•  You were legally separated under a final decree of divorce or separate maintenance. Note:  A decree of separate main-
 tenance in Wisconsin is a judgement of legal separation granted by a judge under sec. 767.35, Wis. Stats.
•  You were widowed before January 1, 2024, and did not remarry in 2024
Married filing joint return  Most married couples will pay less tax if they file a joint return. You may check “married filing 
joint return” if any of the following is true:
•  You were married as of December 31, 2024
•  Your spouse died in 2024 and you did not remarry in 2024
•  You were married at the end of 2024, and your spouse died in 2025 before filing a 2024 return
A married couple may file a joint return even if only one had income or if they did not live together all year. However, both 
spouses must sign the return. If you file a joint return, you may not, after the due date for filing that return, amend it to file 
as married filing separately. A joint return cannot be filed if you and your spouse have different tax years.
If you file a joint return, both you and your spouse are responsible for any tax due on the return. This means that if one 
spouse does not pay the tax due, the other may have to.
Married filing separate return  If you file separate returns, you will usually pay more state tax than if you file a joint return. 
Your tax may be higher on separate returns because:
•  You cannot take the married couple credit
•  If you lived with your spouse at any time in 2024, a greater amount of any unemployment compensation that you received 
 may be taxable
•  You will not qualify for the disability income exclusion

13                                                    Line Instructions

Head of household  If you qualify to file your federal return as head of household, you may also file as head of household 
for Wisconsin. Unmarried individuals who paid over half the cost of keeping up a home for a qualifying person (such as a 
child) can use this filing status. Certain married persons who lived apart from their spouse for the last 6 months of 2024 and 
paid over half the cost of keeping up a home that was the main home of their child, stepchild, or foster child for more than 
half of 2024 may be able to use this status.
If you qualify to file as head of household and are NOT married, check "Head of household, NOT married".
If you are married and qualify to file as head of household, be sure to check “Head of household, married". Also fill in your 
spouse’s name and social security number in the spaces provided.
If you do not have to file a federal return, contact any Department of Revenue office to see if you qualify. If you file your 
federal return as a qualifying surviving spouse, you may file your Wisconsin return as head of household.

Tax District  Check either city, village, or town and fill in the name of the Wisconsin city, village, or town in which you lived 
on December 31, 2024. Also fill in the name of the county in which you lived.

School District Number  See the list of school district numbers on page 45. Fill in the number of the school district in 
which you lived on December 31, 2024.

    Special Conditions  Below is a list of the special condition codes that you may need to enter in the special conditions 
box on Form 1. Be sure to read the instruction on the page listed for each code before using it. Using the wrong code or not 
using a code when appropriate could result in an incorrect tax computation or a delay in processing your return.
Code                                                                Code
 01   Extension – Operation Enduring Sentinel (page 4)              08    Both taxpayers deceased (page 10)
Code                                                                Code
 02   Extension – Combat zone (page 4)                              11    Fiscal filer (page 12)

 Code Extension – Federally declared disaster (page 4)              Code  Schedule RT attached (Schedule SB instructions,
 03                                                                 16
                                                                          line 32)
Code
 04   Divorce decree (page 6)                                                      
                                                                    Code
                                                                          Extension – Live outside or military naval service 
Code                                                                18
 05    Injured spouse (page 6)                                            outside U.S. and Puerto Rico (page 4)
 
Code                                                                Code
 06   Single decedent or primary taxpayer if joint return (page 10) 99    Multiple special conditions
 
Code
 07   Spouse deceased if joint return (page 10)
 
If more than one special condition applies, only enter “99” in the Special Conditions box and list the separate code numbers 
on the line next to the box, in addition to any other information required on the line.

Rounding Off to Whole Dollars  The form has preprinted zeros in the place used to enter cents. All amounts filled in on 
the form should be rounded to the nearest dollar. Drop amounts under 50¢ and increase amounts from 50¢ to 99¢ to the 
next whole dollar. For example, $129.39 becomes $129 and $236.50 becomes $237.
Round off all amounts. But if you have to add two or more amounts to figure the amount to fill in on a line, include cents 
when adding and only round off the total. If completing the form by hand, DO NOT USE COMMAS when filling in amounts.

 Line 1 Federal Adjusted Gross Income
Fill in your federal adjusted gross income from line 11 of your federal Form 1040 or 1040-SR.

 Line 2 Adjustments to Federal Adjusted Gross Income
If you completed Schedule  ,Ienter the amount from Schedule  , lineI    3. If the amount is a negative number, place a minus 
sign (-) in front of the number. Adjustments may be needed because Wisconsin uses the provisions of federal law amended to 
December 31, 2022, with certain exceptions. Laws enacted after December 31, 2022, may not be used for Wisconsin unless 
adopted by the Legislature. 

A comprehensive list of provisions of federal law that may not be used for Wisconsin for 2024 can be found in the instructions 
for Wisconsin Schedule  .IFollowing is a partial list of the items that may affect the largest number of taxpayers.
•  Bonus depreciation                                        •  Student loan forgiveness
•  Business interest expense deduction limitation            •  Entertainment, amusement, and recreation expenses

                                                    Line Instructions                                                        14
Line 2  Adjustments to Federal Adjusted Gross Income – continued
Note:  Due to law changes which may occur after the   Schedule  Iinstructions   have been completed, the Schedule  Iinstruc-
tions are not being printed by the department. You may view the Schedule   instructionsIon our website by visiting
www.revenue.wi.gov/Pages/Form/2024Individual.aspx.
 
If any provision of federal law which does not apply for Wisconsin purposes affects your federal adjusted gross income, 
itemized deductions, or earned income credit, you must complete Wisconsin Schedule   andI   include it with your Form 1. 
The amount you fill in on line 2 of Form 1 should be the revised amount determined on Schedule  , lineI  3. Any revisions to 
your itemized deductions (Part II of Schedule  )Ior earned income credit (Part III of Schedule  ) shouldIbe used to complete 
Schedule 1 on page 4 of Form 1 or line 30 of Form 1, respectively. 

If Schedule I adjustments in any prior year affect income or expense items, depreciation, amortization, or sec. 179 expense  
in 2024, you must also make adjustments on Schedule  I   for 2024.  For example, you had to make an adjustment on Schedule  I
because Wisconsin did not allow bonus depreciation. You must continue to make an adjustment on Schedule   eachI         year 
until the depreciable asset is fully depreciated or you sell or otherwise dispose of the asset.

You may also be required to complete Schedule   ifIyou sold assets during 2024, and the gain or loss from the sale is 
different for Wisconsin and federal purposes due to Schedule   adjustmentsI made in a prior year.        Note: The basis of a 
depreciated or amortized asset owned on December 31, 2013, or on the last day of your tax year beginning in 2013, is the 
same for federal and Wisconsin purposes and no further Schedule   adjustmentI   is required.

 Line 4       Total Additions to Income from Schedule AD
Complete Schedule AD if you are affected by any of the modifications listed below. See the Schedule AD instructions for 
more information on these modifications. Enter the amount from Schedule AD, line 33, on line 4.
•  State and municipal interest                                       –  Enterprise zone jobs credit
•  Capital gain/loss addition                                         –  Economic development tax credit
•  Nonqualified distributions from Edvest and                         –  Capital investment credit
  Tomorrow's Scholar college savings account                          –  Community rehabilitation program credit
•  Nonqualified distributions from ABLE accounts                      –  Research credits
•  Federal net operating loss deduction                               –  Manufacturing and agricultural credit
•  Income (lump-sum distributions) reported on                        –  Business development credit
  federal Form 4972                                                   –  Electronics and information technology
•  Excess distribution from a passive foreign                           manufacturing zone credit
  investment company                                                  –  Employee college savings account contribution
•  Expenses paid to or incurred with related entities                   credit
•  Expenses for moving business outside Wisconsin or                •  Tax-option (S) corporation adjustments
  the United States                                                 •  Tax-option (S) corporation entity level tax election
•  Differences in federal and Wisconsin basis of assets               adjustments
•  Differences in federal and Wisconsin reporting of                •  Partnership, limited liability company, trust, or
  marital property (community) income                                 estate adjustments
•  Addition required for certain credits                            •  Partnership entity level tax election adjustments
  –  Farmland preservation credit                                   •  Other additions to income
  –  Development zones credits

 Line 6       Total Subtractions from Income from Schedule SB
Complete Schedule SB if you are affected by any of the modifications listed below. See the Schedule SB instructions for 
more information on these modifications. Enter the amount from Schedule SB, line 50, on line 6.

•  Taxable refund of state income tax                               •  Distribution of certain earnings from Wisconsin
•  United States government interest                                  state-sponsored college tuition programs
•  Unemployment compensation                                        •  Military and uniformed services retirement benefits
•  Social security adjustment                                       •  Local and state retirement benefits
•  Capital gain/loss subtraction                                    •  Federal retirement benefits
•  Medical care insurance                                           •  Railroad retirement benefits, railroad unemployment
•  Long-term care insurance                                           insurance, and sickness benefits
•  Tuition and fee expenses                                         •  Retirement income subtraction
•  Private school tuition                                           •  U.S. Armed Forces active duty pay
•  Contributions to Edvest or Tomorrow's Scholar                    •  Combat zone related death
  college savings account                                           •  Adoption expenses

15                                                  Line Instructions
Line 6  Total Subtractions from Income from Schedule SB – continued
•  Contributions to ABLE accounts                                  •  Sales of certain insurance policies
•  Disability income exclusion                                     •  Physician or psychiatrist grant
•  Wisconsin net operating loss deduction                          •  AmeriCorps education awards
•  Farm loss carryover                                             •  Differences in federal and Wisconsin basis of assets
•  Native Americans                                                •  Differences in federal and Wisconsin reporting of
•  Sale of business assets or assets used in farming                 marital property (community) income
  to a related person                                              •  Charitable contributions from tax-option (S)
•  Recoveries of federal itemized deductions                         corporations
•  Repayment of income previously taxed                            •  Partnership, limited liability company, trust, or
•  Human organ donation                                              estate adjustments
•  Expenses paid to related entities                               •  Tax-option (S) corporation adjustments
•  Income from a related entity                                    •  Tax-option (S) corporation entity level tax election
•  Legislator's per diem                                             adjustments
•  Olympic, Paralympic, and Special Olympic medals                 •  Partnership entity level tax election adjustments
  and United States Olympic Committee and Special                  •  Other subtractions
  Olympic Board of Directors prize money

 Line 8       Standard Deduction
Most people can find their standard deduction by using the Standard Deduction Table on page 35. Use the amount on line 7 
to find the standard deduction for your filing status.  Do not use the table if any one of the following applies:
•  You (or your spouse if filing a joint return) can be claimed as a dependent on another person’s (for example, parent’s) 
   income tax return. Use the Standard Deduction Worksheet for Dependents to figure your standard deduction.
•  You are filing a short period income tax return or are filing federal Form 4563 to claim an exclusion of income from sources 
   within U.S. possessions. You are not allowed any amount of standard deduction. Enter 0 (zero) on line 8.

                                       Standard Deduction Worksheet for Dependents
   1.  Earned income *included on line 7 of Form 1  ...........................................1.                          .00
   2.  Addition amount  ..................................................................2.                           450.00
   3.  Add lines 1 and 2.  If total is less than $1,300, enter $1,300  ................................3.                  .00
   4.  Using the amount on line 7 of Form 1, fill in the standard deduction for your filing status
     from table, page 35  ...............................................................4.                                .00
   5.  Fill in the SMALLER of line 3 or 4 here and on line 8 of Form 1  .............................5.                    .00
 * Earned income includes wages, salaries, tips, professional fees, and any other compensation received for services you 
   performed. It does not include scholarship or fellowship income that is not reported on a Form W‑2.

 Line 10  Exemptions
Complete lines 10a and 10b. Fill in the number of exemptions on the lines provided. Multiply that number by the amount 
indicated ($700 or $250), and fill in the result on line a or b, as appropriate. Add lines a and b and fill in on line 10c.
 Line 10a
The exemptions allowed for you (and your spouse, if married) on line 10a are equal to:
0 –  If you are single and can be claimed as a dependent on someone else’s return, or if you are married filing jointly and 
   both you and your spouse can be claimed as a dependent on someone else’s return.
1 – If you are single and cannot be claimed as a dependent on someone else’s return, or if you are married filing jointly and 
   either you or your spouse (not both) can be claimed as a dependent on someone else’s return.
2 – If you are married filing jointly and neither you nor your spouse can be claimed as a dependent on someone else’s return.
Additional exemptions are allowed equal to the number of dependents you may claim, which is the number of dependents 
listed on the front of federal Form 1040 or 1040-SR. Enter an additional exemption for each dependent filled in on federal 
Form 1040 or 1040-SR.

                                                Line Instructions                                                16
Line 10  Exemptions – continued

 Line 10b
If you or your spouse were 65 or older on December 31, 2024, check the appropriate lines. Your number of exemptions is 
equal to the number of lines checked.

You may claim the $250 exemption on line 10b for you and/or your spouse only if you and/or your spouse are 65 years of 
age or older and are allowed the $700 exemption on line 10a.

 Line 12    Tax
Use the amount on line 11 to find your tax in the Tax Table on pages 38-43. Find your income-level bracket and read across 
to the column showing your filing status to find your tax. Be sure you use the correct column in the Tax Table for your filing 
status. Fill in your tax on line 12.

EXCEPTION  If line 11 is $100,000 or more, use the Tax Computation Worksheet on page 44 to compute your tax.

 Line 13    Itemized Deduction Credit
If the total of certain federal itemized deductions exceeds your Wisconsin standard deduction, you may be able to claim the 
itemized deduction credit.

Complete Schedule 1 on page 4 of Form 1 to see if you can claim the credit. Schedule 1 lists the specific deductions to use 
from federal Schedule A (Form 1040) (see EXCEPTIONS below).

If you did not itemize deductions for federal tax purposes, use the amounts which would be deductible if you had itemized 
deductions. To determine the amounts to use, complete a federal Schedule A (Form 1040). Write “Wisconsin” at the top of 
this Schedule A and include it with your Form 1.

Caution: If your federal adjusted gross income has been increased or decreased in Part I of Schedule I, itemized deductions 
which are computed using federal adjusted gross income may require adjustment. The deductible amounts of any such items 
used to compute the Wisconsin itemized deduction credit must be determined by using the federal adjusted gross income 
computed on line 3 of Form 1. Complete Part II of Schedule I to figure the amount to enter on Schedule 1 on page 4 of Form 1.

Example: You made charitable contributions in 2024 in the amount of $20,000. Your federal adjusted gross income for federal 
purposes is $20,000. Your charitable contributions reported on line 11 of Schedule A are $12,000 based on an income limita-
tion of 60%. Due to a difference in depreciation allowed for federal and Wisconsin purposes, an adjustment to your federal 
adjusted gross income is required. The amount of federal adjusted gross income for Wisconsin purposes, as reported on line 
3 of Form 1, is $30,000. The amount of charitable contributions allowed as an itemized deduction for Wisconsin purposes is 
$18,000 ($30,000 x 60% = $18,000). Enter $18,000 on line 3 of Schedule 1.

EXCEPTIONS    Even though Schedule 1 has entry lines for medical expenses, interest paid, and gifts to charity, not all of 
the amounts of these items that are deducted on federal Schedule A (Form 1040) can be used for the itemized deduction 
credit. The following describes the portion of these items that may not be used to compute the itemized deduction credit.

•  Amounts allocated to you on Schedule 5K-1 or 3K-1 by a tax-option (S) corporation or partnership if the entity elected to 
 be taxed at the entity level.
•  Medical expenses – the amount of medical care insurance and long-term care insurance claimed as a subtraction on 
 Schedule SB, lines 6 and 7. If this applies to you, complete the worksheet on the next page to figure the amount which 
 you are allowed, if any, for purposes of the itemized deduction credit.
 Note: Any reference in the worksheet to an amount from or on federal Schedule A is after accounting for any changes 
 reported on Schedule  Ifor differences in the adopted IRC.
•  Interest  –  Paid to purchase a second home located outside Wisconsin
         –  Paid to purchase a residence which is a boat
         –  Paid to purchase or hold U.S. government securities
•  Contributions and interest allocated to you by a tax-option (S) corporation if you treated the amount as a subtraction on 
 Schedule SB, line 42.

17                                            Line Instructions
Line 13  Itemized Deduction Credit – continued

 Worksheet for Medical Care Insurance and Long-Term Care Insurance Allowable for the Itemized Deduction Credit
   1.  Amount of medical care insurance (MCI) included on line 1 of federal Schedule A (Form 1040)
     If none, skip lines 1-5 and go to line 6  ...............................................   1.
   2.  Total medical expenses from line 1 of federal Schedule A (Form 1040) .....................   2.
   3.  Divide the amount on line 1 by the amount on line 2.
     Carry the decimal to 4 places.  This is your MCI ratio   ................   3.      .
   4.  Fill in the amount from line 4 of federal Schedule A (Form 1040)  .........   4.
   5.  Multiply line 4 by the decimal on line 3  ..............................................   5.
   6.  Long-term care insurance (LTCI) included on line 1 of federal Schedule A
     (Form 1040). If none, skip lines 7 and 8 and go to line 9  ..............   6.
   7.  Divide the amount on line 6 by the amount on line 2.
     Carry the decimal to 4 places.  This is your LTCI ratio  ................   7.      .
   8.  Multiply line 4 by the decimal amount on line 7  ........................................   8.
   9.  Add lines 5 and 8  ...............................................................   9.
  10.  Subtract line 9 from line 4.  If zero or less, enter 0 (zero)  ..............  10.
  11.  MCI subtracted on line 6 of Schedule SB.  If none, skip to line 13  .........................  11.
  12.  Subtract line 11 from line 5.  If zero or less, enter 0 (zero)  .............  12.
  13.  LTCI subtracted on line 7 of Schedule SB.  If none, skip to line 15  .........................  13.
  14.  Subtract line 13 from line 8.  If zero or less, enter 0 (zero)  .............  14.
  15. Add lines 10, 12, and 14.  This is the amount that may be used as medical
     expenses for the itemized deduction credit on line 1 of Schedule 1 .......  15.

 Line 14 Additional Child and Dependent Care Tax Credit

If you claimed the federal child and dependent care tax credit on your federal return, you may claim the additional child and 
dependent care tax credit. To claim the additional child and dependent care tax credit, complete Schedule WI-2441 and 
enter the amount from line 14 of the schedule on line 14 of Form 1.

   You must have been a legal resident of Wisconsin for the entire year to claim the credit. If you are filing a joint return 
and one spouse is a full-year Wisconsin resident, you may claim the additional child and dependent care tax credit.

What to include with your return  You must include a copy of your completed Schedule WI-2441 with Form 1. If you 
have an amount on line 13 of Schedule WI-2441, you must also submit a copy of the completed Worksheet A (found in the 
Schedule WI-2441 instructions). Failure to provide this information may delay your refund.

   You are not required to send in any documentation of your qualifying expenses with your return; however, 
including copies of any payment statements received from a care provider or other documentation with your 
Wisconsin return may speed up the processing of your return if it is selected for review.

 Line 15 Blind Worker Transportation Services Credit

If you (or your spouse if filing a joint return) are blind, employed, and paid for qualifying transportation services 
to get to work, you may claim a credit for 50% of the expenses paid. The credit may not exceed $1,500 ($3,000 
of expenses) per qualifying person.

Blind: You are considered blind if you meet the definition in sec. 63(f)(4), IRC, to claim the increased federal 
standard deduction for being blind. See the federal Form 1040 instructions for more information.

Qualifying transportation services: Any transportation services provided between a person's home (place of 
residence) and a place of employment by means of mass transit, paratransit, taxicab, or transportation network 
company, as defined in sec. 440.40(6), Wis. Stats.

Caution: Amounts paid for qualifying transportation services that are reimbursed to you, or that are paid using 
funds from an ABLE account (sec. 529A, IRC) with the contribution having been subtracted from income under 
sec. 71.05(6)(b)52., Wis. Stats., do not qualify and may not be used to compute the credit.

                                                       Line Instructions                                                     18
Line 15  Blind Worker Transportation Services Credit – continued
Step 1  Fill in the amount you paid for qualifying transportation services during 2024 on the line provided next to "Qualifying 
        expenses". Do not enter more than $3,000 of expenses paid per qualifying person.

Step 2  Multiply the amount of your qualifying expenses (Step 1) by 50%. Fill in the result on line 15. This is your blind worker 
        transportation services credit.

 Line 16   Renter’s and Homeowner’s School Property Tax Credit
You may claim a credit if you paid rent during 2024 for living quarters used as your primary residence OR you paid property 
taxes during 2024 on your home. You are eligible for a credit whether or not you claim homestead credit on line 33.

You may    not claim the school property tax credit if you or your spouse are claiming the veterans and surviving spouses 
property tax credit.

Special Cases
If You Paid Both Property Taxes and Rent You may claim both the renter’s credit and the homeowner’s credit. The total 
combined credit claimed on lines 16a and 16b may not be more than $300 ($150 if married filing a separate return or married 
filing as head of household).
Married Persons Filing a Joint Return Figure your credit by using the rent and property taxes paid by both spouses.
Married Persons Filing Separate Returns or Married Persons Filing as Head of Household Each spouse may claim 
a credit. Each of you may use only your own property taxes and rent to figure the credit. The maximum credit allowable to 
each spouse is $150.
Persons Who Jointly Own a Home or Share Rented Living Quarters When two or more persons (other than a married 
couple) jointly own a home or share rented living quarters, each may claim a credit. However, the property taxes and rent 
paid must be divided among the owners or occupants. See the instructions for lines 16a and 16b.

 Line 16a  How to Figure the Renter’s School Property Tax Credit
Step 1  Rent Paid in 2024 Fill in on the appropriate line(s) the total rent that you paid in 2024 for living quarters (1) where 
the heat was included in the rent, and (2) where the heat was not included in the rent. These living quarters must have 
been used as your principal home. Do not include rent that you may claim as a business expense. Do not include rent paid 
for housing that is exempt from property taxes, for example, rent for a university dorm, nonprofit senior housing, or public 
housing.   Note:  Property owned by a public housing authority is considered tax-exempt unless that authority makes pay-
ments in place of property taxes to the city or town in which it is located. If you live in public housing, you may wish to ask 
your manager about this.

If the rent you paid included food, housekeeping, medical, or other services, reduce the amount filled in for rent paid in 2024 
by the value of these items. If you shared living quarters with one or more persons (other than your spouse or dependents), 
fill in only the portion of the rent which you paid in 2024. For example, if you and two other persons rented an apartment and 
paid total rent of $6,000 in 2024, and you each paid $2,000 of the rent, each could claim a credit based on $2,000 of rent.

Step 2  Refer to the Renter’s School Property Tax Credit Table below to figure your credit. If heat was included in your rent, 
use Column 1 of the table. If heat was not included, use Column 2. Fill in your credit on line 16a.

Exception  If you paid both rent where heat was included and rent where heat was not included, complete the worksheet 
below.

                                                          Renter’s Worksheet
                                           Complete only if Exception described above applies
   1.  Credit for rent with heat included (from Column 1 of Table on page 19)  .......................1.
   2.  Credit for rent with heat not included (from Column 2 of Table on page 19)                      ....................2.
   3.  Add lines 1 and 2.  Fill in on line 16a of Form 1  *.........................................3.
 * Do not enter more than $300 ($150 if married filing a separate return or married filing as head of household).

19                                                      Line Instructions
Line 16a  How to Figure the Renter's School Property Tax Credit – continued

                                            Renter’s School Property Tax Credit Table*
 If Rent         Your Line 16a   If Rent              Your Line 16a  If Rent             Your Line 16a If Rent                     Your Line 16a
 Paid is:          Credit is:    Paid is:               Credit is:   Paid is:              Credit is:  Paid is:                      Credit is:
                 Col. 1 Col. 2                        Col. 1 Col. 2                      Col. 1  Col. 2                            Col. 1 Col. 2 
                 Heat   Heat                          Heat   Heat                          Heat    Heat                            Heat   Heat
           But     In-  Not In-                 But     In-  Not In-               But     In-  Not In-                        But   In-  Not In-
    At     Less   cluded  cluded            At  Less   cluded  cluded          At  Less   cluded  cluded                 At  Less   cluded  cluded
   Least   Than  in Rent  in Rent   Least       Than  in Rent  in Rent   Least     Than  in Rent  in Rent   Least            Than  in Rent  in Rent
  $ 1 $    100   $ 1    $     2  $ 3,500  $     3,600 $ 85   $107    $7,000  $     7,100 $ 169   $ 212   10,500  10,600$     $     $ 253  $ 300
    100    200     4          5    3,600        3,700   88   110       7,100       7,200   172     215   10,600  10,700              256    300
    200    300     6          8    3,700        3,800   90   113       7,200       7,300   174     218   10,700  10,800              258    300
    300    400     8      11       3,800        3,900   92   116       7,300       7,400   176     221   10,800  10,900              260    300
    400    500     11     14       3,900        4,000   95   119       7,400       7,500   179     224   10,900  11,000              263    300
    500    600     13     17       4,000        4,100   97   122       7,500       7,600   181     227   11,000  11,100              265    300
    600    700     16     20       4,100        4,200 100    125       7,600       7,700   184     230   11,100  11,200              268    300
    700    800     18     23       4,200        4,300 102    128       7,700       7,800   186     233   11,200  11,300              270    300
    800    900     20     26       4,300        4,400 104    131       7,800       7,900   188     236   11,300  11,400              272    300
    900    1,000   23     29       4,400        4,500 107    134       7,900       8,000   191     239   11,400  11,500              275    300
    1,000  1,100   25     32       4,500        4,600 109    137       8,000       8,100   193     242   11,500  11,600              277    300
    1,100  1,200   28     35       4,600        4,700 112    140       8,100       8,200   196     245   11,600  11,700              280    300
    1,200  1,300   30     38       4,700        4,800 114    143       8,200       8,300   198     248   11,700  11,800              282    300
    1,300  1,400   32     41       4,800        4,900 116    146       8,300       8,400   200     251   11,800  11,900              284    300
    1,400  1,500   35     44       4,900        5,000 119    149       8,400       8,500   203     254   11,900  12,000              287    300
                                                                     
    1,500  1,600   37     47       5,000        5,100 121    152       8,500       8,600   205     257   12,000  12,100              289    300
    1,600  1,700   40     50       5,100        5,200 124    155       8,600       8,700   208     260   12,100  12,200              292    300
    1,700  1,800   42     53       5,200        5,300 126    158       8,700       8,800   210     263   12,200  12,300              294    300
    1,800  1,900   44     56       5,300        5,400 128    161       8,800       8,900   212     266   12,300  12,400              296    300
    1,900  2,000   47     59       5,400        5,500 131    164       8,900       9,000   215     269   12,400  12,500              299    300
    2,000  2,100   49     62       5,500        5,600 133    167       9,000       9,100   217     272   12,500 or more              300    300
    2,100  2,200   52     65       5,600        5,700 136    170       9,100       9,200   220     275
    2,200  2,300   54     68       5,700        5,800 138    173       9,200       9,300   222     278
    2,300  2,400   56     71       5,800        5,900 140    176       9,300       9,400   224     281
    2,400  2,500   59     74       5,900        6,000 143    179       9,400       9,500   227     284
    2,500  2,600   61     77       6,000        6,100 145    182       9,500       9,600   229     287
    2,600  2,700   64     80       6,100        6,200 148    185       9,600       9,700   232     290
    2,700  2,800   66     83       6,200        6,300 150    188       9,700       9,800   234     293
    2,800  2,900   68     86       6,300        6,400 152    191       9,800       9,900   236     296
    2,900  3,000   71     89       6,400        6,500 155    194       9,900  10,000       239     299
    3,000  3,100   73     92       6,500        6,600 157    197      10,000  10,100       241     300
    3,100  3,200   76     95       6,600        6,700 160    200      10,100  10,200       244     300
    3,200  3,300   78     98       6,700        6,800 162    203      10,200  10,300       246     300
    3,300  3,400   80   101        6,800        6,900 164    206      10,300  10,400       248     300
    3,400  3,500   83   104        6,900        7,000 167    209      10,400  10,500       251     300

    *Caution  The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 18.

 Line 16b  How to Figure the Homeowner’s School Property Tax Credit
Step 1  Property Taxes Paid on Home in 2024  Fill in the amount of property taxes that you paid in 2024 on your home. 
Do not include:
•  Charges for special assessments, delinquent interest, or services that may be included on your tax bill (such as trash 
  removal, recycling fee, or a water bill)
•  Property taxes that you can claim as a business expense (for example, farm taxes or rental property taxes)
•  Property taxes paid on property that is not your primary residence (such as a cottage or vacant land)
•  Property taxes that you paid in any year other than 2024
Note: The date the property taxes are paid is the date the property taxes are received by the municipality.

Property taxes are further limited as follows:
a.  If you bought or sold your home during 2024, the property taxes of the seller and buyer are the taxes set forth for each 
    in the closing agreement made at the sale or purchase. If the closing agreement does not divide the property taxes 
    between the seller and buyer, divide them on the basis of the number of months each owned the home.

                                                     Line Instructions                                                              20
Line 16b  How to Figure the Homeowner's School Property Tax Credit – continued
b.  If you owned a mobile home during 2024, property taxes include the municipal permit fees paid to your municipality and/
    or the property taxes paid on your mobile home. (Payments for space rental for parking a mobile home or manufactured 
    home should be filled in as rent on line 16a.)

c.  If you, or you and your spouse, owned a home jointly with one or more other persons, you may only use that portion of the 
    property taxes that reflects your percentage of ownership. For example, if you and another person (other than your spouse) 
    jointly owned a home on which taxes of $1,500 were paid, each of you would claim a credit based on $750 of taxes.

CAUTION     Property taxes paid during 2024 must be reduced by any amount received as a refund of such taxes. For 
example, a taxpayer claimed farmland preservation credit on Schedule FC (which is considered a refund of property taxes) 
on their 2023 Wisconsin return. The taxpayer received a farmland preservation credit in 2024 of $600 that was based on 
2023 property taxes accrued of $6,000. The 2023 property taxes were paid in 2024 and 10% of such taxes were allocable 
to the personal residence and 90% to the farm property. Thus, for tax purposes, property taxes paid on the entire property 
during 2024 are $5,400 ($6,000 less $600 farmland preservation credit). Of this amount, $540 (10% of $5,400) is used to 
compute the 2024 school property tax credit.

Step 2  Use the Homeowner’s School Property Tax Credit Table below to figure your credit. Fill in the amount of your credit 
on line 16b.

CAUTION     If you are also claiming the renter’s credit on line 16a, the total of your renter’s and homeowner’s credits can’t 
be more than $300 ($150 if married filing a separate return or married filing as head of household).

                                 Homeowner’s School Property Tax Credit Table                      *
  If Property Taxes        If Property Taxes        If Property Taxes           If Property Taxes           If Property Taxes 
  are:                     are:                     are:                        are:                        are:
          But  Line 16b            But  Line 16b                 But   Line 16b              But    Line 16b              But   Line 16b
    At  Less        Credit  At   Less        Credit          At  Less  Credit            At  Less   Credit            At  Less  Credit
  Least   Than        is   Least   Than        is   Least   Than         is   Least   Than            is   Least   Than             is
  $ 1   $  25       $ 2  $  500  $ 525       $ 62 $  1,000  $    1,025 $ 122  $  1,500  $    1,525  $ 182 $  2,000  $     2,025 $242
    25     50         5     525    550         65   1,025        1,050   125    1,525        1,550    185   2,025         2,050 245
    50     75         8     550    575         68   1,050        1,075   128    1,550        1,575    188   2,050         2,075 248
    75    100         11    575    600         71   1,075        1,100   131    1,575        1,600    191   2,075         2,100 251
    100   125         14    600    625         74   1,100        1,125   134    1,600        1,625    194   2,100         2,125 254
                                                                               
    125   150         17    625    650         77   1,125        1,150   137    1,625        1,650    197   2,125         2,150 257
    150   175         20    650    675         80   1,150        1,175   140    1,650        1,675    200   2,150         2,175 260
    175   200         23    675    700         83   1,175        1,200   143    1,675        1,700    203   2,175         2,200 263
    200   225         26    700    725         86   1,200        1,225   146    1,700        1,725    206   2,200         2,225 266
    225   250         29    725    750         89   1,225        1,250   149    1,725        1,750    209   2,225         2,250 269
    250   275         32    750    775         92   1,250        1,275   152    1,750        1,775    212   2,250         2,275 272
    275   300         35    775    800         95   1,275        1,300   155    1,775        1,800    215   2,275         2,300 275
    300   325         38    800    825         98   1,300        1,325   158    1,800        1,825    218   2,300         2,325 278
    325   350         41    825    850       101    1,325        1,350   161    1,825        1,850    221   2,325         2,350 281
    350   375         44    850    875       104    1,350        1,375   164    1,850        1,875    224   2,350         2,375 284
                                                                               
    375   400         47    875    900       107    1,375        1,400   167    1,875        1,900    227   2,375         2,400 287
    400   425         50    900    925       110    1,400        1,425   170    1,900        1,925    230   2,400         2,425 290
    425   450         53    925    950       113    1,425        1,450   173    1,925        1,950    233   2,425         2,450 293
    450   475         56    950    975       116    1,450        1,475   176    1,950        1,975    236   2,450         2,475 296
    475   500         59    975  1,000       119    1,475        1,500   179    1,975        2,000    239   2,475         2,500 299
                                                                                                            2,500 or more       300
          *Caution  The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 18.

 Line 17    Working Families Tax Credit
Do not enter any amount on this line. It is not possible for any individual or couple filing this form to qualify for the credit.

 Line 18       Married Couple Credit
You can claim the married couple credit if all of the following apply:
•  You are married filing a joint return
•  Both you and your spouse have qualified earned income

21                                              Line Instructions
Line 18  Married Couple Credit – continued
•  You do not file federal Form 2555 or Form 2555-EZ to claim an exclusion of foreign earned income or Form 4563 to claim 
  an exclusion of income from sources in U.S. possessions

To figure the credit, complete Schedule 2 on page 4 of Form 1. Figure earned income separately for yourself and your 
spouse on lines 1 through 3 in Columns (A) and (B) of Schedule 2.

“Earned income” includes taxable wages, salaries, tips, scholarships or fellowships (only amounts reported on a Form W-2),  
other employee compensation, disability income treated as wages, and net earnings from self-employment.

Example You are a member of the U.S. Armed Forces on active duty. You claimed a subtraction on line 18 of Schedule SB 
for the amount of military pay you received for active duty. Because this military pay is not taxable to Wisconsin, it cannot 
be used when computing the married couple credit.

“Earned income” does not include other income such as interest, dividends, IRA distributions, deferred compensation (even 
though it may be reported on a W-2), unemployment compensation, rental income, social security, pensions, annuities, or 
income that is not taxable to Wisconsin. Do not consider marital property law, marital property agreements, or unilateral 
statements in figuring each spouse’s earned income.

The credit is based on qualified earned income. You must figure qualified earned income separately for yourself and your 
spouse. Figure it on lines 4 and 5 of Schedule 2 by subtracting the total of certain adjustments from earned income. These 
adjustments (as reported as an adjustment to income on federal Schedule 1 (Form 1040)) are:
•  IRA deduction (line 20 of federal Schedule 1)
•  Self-employed SEP, SIMPLE, and qualified plans (line 16 of federal Schedule 1)
•  Repayment of supplemental unemployment benefits (line 24e of federal Schedule 1)
•  Certain business expenses of reservists, performing artists, and fee-basis government officials (line 12 of federal Schedule 1)
•  Contributions to secs. 501(c)(18)(D) and 403(b) pension plans (lines 24f and 24g of federal Schedule 1)
•  Disability income exclusion (from line 22 of Wisconsin Schedule SB)

 Line 19  Nonrefundable Credits
If you are claiming any of the credits listed below, you must complete Schedule CR.

   Include Schedule CR, along with the appropriate schedule for the credit(s) you are claiming and any required Department 
of  Commerce  (DOC),  Wisconsin  Economic  Development  Corporation  (WEDC),  or  Wisconsin  Housing  and  Economic 
Development Authority (WHEDA) approval, certification, or allocation with Form 1. Include Schedule CF for each credit for 
which you claim a carryforward of unused credit. Fill in the amount from line 34 of Schedule CR on line 19. See page 11 for 
information on obtaining Schedule CR.
•  Postsecondary Education Credit Carryforward  (Schedule CF) 
•  Water Consumption Credit Carryforward  (Schedule CF) 
• Biodiesel Fuel Production Credit Carryforward  (Schedule CF)
• Health Insurance Risk-Sharing Plan Assessments Credit Carryforward  (Schedule CF) 
• Veteran Employment Credit Carryforward  (Schedule CF)
• Schedule ES – Employee College Savings Account Contribution Credit  The employee college savings account con-
  tribution credit is available to employers who contribute an amount into an employee's college savings account. Complete 
  Schedule ES.
• Schedule CM – Community Rehabilitation Tax Program Credit  The community rehabilitation program credit is available 
  to persons who enter into a contract with a community rehabilitation program to have the program perform work for the 
  entity. Complete Schedule CM.
• Research Facilities Credit Carryforward  (Schedule CF)
• Schedule LI – Low-Income Housing Credit  The low-income housing credit is available to qualified development owners 
  who are allocated a credit amount by WHEDA. Complete Schedule LI.

                                           Line Instructions                                                           22
Line 19  Nonrefundable Credit – continued
• Schedule HR – Supplement to Federal Historic Rehabilitation Tax Credit   The supplement to the federal historic 
  rehabilitation tax credit is available for rehabilitating certified historic structures used for business purposes. Complete 
  Schedule HR.
• Schedule MA-A or MA-M – Manufacturing and Agriculture Credit  The manufacturing and agriculture credit is based 
  on the production gross receipts of a business less certain expenses. Complete Schedule MA-A or MA-M.
  If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity 
  level, and the manufacturing and agricultural credit is passed through to you on Schedule 5K-1 or 3K-1, you may not claim 
  the credit to offset tax imposed on income which is taxable to the entity. See the instructions for Schedule MA-A or MA-M 
  for additional information on the business income limit computation.
• Schedule HR – State Historic Rehabilitation Credit  An individual who has received certification or approval of a proj-
  ect for rehabilitating a personal residence from the State Historical Society of Wisconsin may be eligible for the credit. 
  Complete Schedule HR.
• Schedule R – Research Credits  The research credits are available for increasing research activities in Wisconsin. This 
  includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R.
• Schedule MS – Manufacturer’s Sales Tax Credit  If you had $25,000 or less of unused manufacturer’s sales tax credit 
  from 1998 through 2005 and could not use the entire credit on your 2007‑2023 returns, complete Schedule MS to determine 
  the amount of carryover credit you may claim for 2024.
• Manufacturing Investment Credit Carryforward (Schedule CF)
• Dairy and Livestock Farm Investment Credit Carryforward  (Schedule CF)
• Ethanol and Biodiesel Fuel Pump Credit Carryforward  (Schedule CF)
• Opportunity Zone Investment Credit Carryforward (Schedule CF)
• Technology Zone Credit Carryforward  (Schedule CF)
• Schedule DC – Development Zones Credits  Special tax credits may be available to persons doing business in Wisconsin 
  development zones. If you qualify for the development zones credits, complete Wisconsin Schedule DC.
• Schedule DC – Capital Investment Credit  The capital investment credit is available for businesses certified for tax 
  benefits in a development opportunity zone, or agricultural development zone. Complete Part II of Schedule DC.
• Schedule ED – Economic Development Tax Credit  The economic development tax credit may be claimed by persons 
  certified by the WEDC and authorized to claim the credit. See Schedule ED.
• Schedule VC (Part II) – Early Stage Seed Investment Credit The early stage seed investment credit is based on an 
  investment paid to a fund manager certified by the WEDC that the fund manager invests in a certified business. Complete 
  Schedule VC.
• Schedule VC (Part I) – Angel Investment Credit  The angel investment credit is available to accredited investors 
  who make a bona fide angel investment in a qualified new business venture that is certified by the WEDC. Complete 
  Schedule VC.
• Electronic Medical Records Credit Carryforward  (Schedule CF)
• Internet Equipment Credit Carryforward  (Schedule CF)

 Line 20 Credit for Net Tax Paid to Another State
If you paid tax both to Wisconsin and another state on the same income, you may be able to claim a credit for such tax. Read 
the Schedule OS instructions to determine if you may claim the credit. If you qualify for the credit, complete Schedule OS. 
Fill in the amount of your credit from Schedule OS on line 20. Be sure to enter in the brackets on line 20 the 2-letter postal 
abbreviation for the other state to which you paid tax. If you paid tax to more than one other state, enter the number “99” in 
the brackets. See Schedule OS for other situations where additional code numbers may be required. Include Schedule OS 
and copies of the other states’ returns.

  If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity 
level for Wisconsin, you may not claim a credit for taxes paid to other states on your distributive share of income from the 
pass-through entity since none of it is included in your Wisconsin income.

23                                      Line Instructions
Line 20  Credit for Net Tax Paid to Another State – continued
CAUTION Credit cannot be claimed for taxes paid to Illinois, Indiana, Kentucky, or Michigan on earned income (such as 
wages, salaries, tips, commissions, bonuses, etc.) you received from working in one of those states. Instead, file a return 
with that state to get a refund of any tax withheld from your wages. Be sure to explain on that state’s return that you were a 
Wisconsin resident when earning the wages in that state. See Publication 121, Reciprocity, for more information.

 Line 23 Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases
Did you make any taxable purchases from out-of-state firms in 2024 on which sales and use tax was not charged? If yes, 
you must report Wisconsin sales and use tax on these purchases on line 23 if they were stored, used, or consumed in 
Wisconsin. You must also report sales and use tax on taxable purchases from a retailer located in another country, regardless 
of whether you were charged any tax for that country or any duty by the U.S. Customs Service.

Taxable purchases include furniture, carpet, clothing, computers, books, CDs, DVDs, video tapes, certain digital goods 
(e.g., greeting cards, video games, music, and books, transferred electronically), artwork, antiques, jewelry, most coins 
purchased for more than face value, etc.

Example  You purchased $300 of clothing through a catalog or over the internet. No sales and use tax was charged. The 
clothing was delivered in a county with a 5% tax rate. You are liable for $15 Wisconsin tax ($300 x 5% = $15) on this purchase.

Complete the worksheet that follows to determine the amount of Wisconsin sales and use tax you are liable for on any 
untaxed purchases.

   If you do not include an amount on line 23, place a checkmark in the space provided to certify that you do not owe any 
sales or use tax. Only returns certified as “no use tax due” will be recognized as filing a sales/use tax return.

                   Worksheet for Computing Wisconsin Sales and Use Tax
   1. Total purchases subject to Wisconsin sales and use tax (i.e., purchases on which no
    sales and use tax was charged by the seller)  .................................   $
  2. a) Wisconsin (state) sales and use tax  ............................                  5.0
    b) County sales and use tax (see rate chart)  .......................  
    c) City sales and use tax (city of Milwaukee only, 2.0%) . . . . . . . . . . . . . . . 
  3. Sales and use tax rate (sum of lines 2. a, b, and c)   ............................     x                   %
  4. Amount of sales and use tax due for 2024 (line 1 multiplied by tax rate on line 3).
    Round this amount to the nearest dollar and fill in on line 23 of Form 1 . . . . . . . . . . . . .    $

                                        Sales and Use Tax Rate Chart
 In Milwaukee County the county tax rate was 0.9% for 2024.
 In all other Wisconsin counties except those shown below, the county tax rate was 0.5% for all of 2024.
   If storage, use, or consumption in 2024 was in one of the following counties, there was no county tax:
         Manitowoc Winnebago                                 Racine Waukesha 

 Line 24 Donations
Complete Part I of Schedule 3 (page 5 of Form 1) if you wish to make a financial donation to one or more of the designated 
programs. Enter the amount from line 2 of Schedule 3, Part I on line 24 of Form 1. Your donation will either reduce your 
refund or be added to the tax due.

                                            Line Instructions                                                       24
Line 24  Donations– continued

 Part I of Schedule 3 (Financial Donations)

Enter the amount you wish to donate to one or more of the programs listed on lines 1a through 1h and fill in the total on line 2.

Line 1a  Endangered Resources Donation  With your gift, the Endangered Resources Program works to protect and 
manage native plant and animal species, natural communities, and other natural features. Gifts up to a predetermined amount 
will be matched by state general purpose revenue. Fill in the amount you want to donate on line 1a.

Line 1b  Cancer Research Donation  Your cancer research donation will be divided equally between the Medical College 
of Wisconsin, Inc., and the University of Wisconsin Carbone Cancer Center for cancer research projects. Fill in the amount 
you want to donate on line 1b.

Line 1c  Veterans Trust Fund Donation  Your donation to the Veterans Trust Fund will be used by the Wisconsin Depart-
ment of Veterans Affairs for the benefit of veterans or their dependents. Fill in the amount you want to donate on line 1c.

Line 1d  Multiple Sclerosis Donation  Donations will be forwarded to the National Multiple Sclerosis Society to be distributed 
to entities located in Wisconsin that operate health-related programs for people in Wisconsin with multiple sclerosis. Fill in 
the amount you want to donate on line 1d.

Line 1e  Military Family Relief Fund  The Wisconsin Department of Military Affairs will use donations to the military family 
relief fund to provide financial aid to eligible members of the immediate family of members of the U.S. Armed Forces or of 
the National Guard who are residents of Wisconsin serving on active duty. Fill in the amount you want to donate on line 1e.

Line 1f  Second Harvest / Feeding America  Your donation to the food banks supports efforts to feed the hungry and 
will be divided as follows: 65% to Feeding America Eastern Wisconsin (located in Milwaukee); 20% to Second Harvest 
Foodbank of Southern Wisconsin (located in Madison); and 15% to Feed My People (located in Eau Claire). The food banks 
provide food to food pantries, meal programs, shelters, and soup kitchens throughout the state. Fill in the amount you want 
to donate on line 1f.

Line 1g  Red Cross Wisconsin Disaster Relief  You may donate an amount to the American Red Cross for its Wisconsin 
Disaster Relief Fund. Fill in the amount you want to donate on line 1g.

Line 1h  Special Olympics Wisconsin  You may donate an amount to Special Olympics Wisconsin, Inc. Fill in the amount 
you want to donate on line 1h.

Amended return only – Fill in the amount of your donations from your original return. If you did not make a donation on 
your original return, but now wish to, or if you want to increase your donation, fill in the new amount on the appropriate 
line(s). If you want to decrease the amount of your donation, you may only fill in a smaller amount if you file an amended 
return by October 15, 2026, or if your original return was filed after April 15, 2025, within 18 months of the date your return 
was filed.

 Part II of Schedule 3 (Anatomical Gift Registration)

If you are not currently on the Wisconsin Donor Registry for organ and tissue donations upon your death and wish to have 
your name added, complete Part II of Schedule 3. All fields must be completed to become registered.

Visit donatelifewisconsin.org to learn about organ and tissue donation in Wisconsin, become a donor, update your registration 
information, or remove your name from the registry. Also visit the National Donor Registry Program at donatelife.net to learn 
about organ and tissue donation in the United States.

 Line 25  Penalties on IRAs, Other Retirement Plans, MSAs, Etc.
The Wisconsin penalty on IRAs, retirement plans, medical savings accounts (MSAs), etc., is equal to 33% of the following 
federal taxes:
•  Tax on IRAs, other qualified retirement plans, etc., from line 8 of federal Schedule 2 (Form 1040).  Do not include any 
 amount from line 8 of federal Form 5329.
•  Total tax due from lines 4, 17, 25, 33, 41, 49, 51, and 55 of federal Form 5329. Include only if the tax due on this form was 
 paid separately and is not included on line 8 of federal Schedule 2 (Form 1040).

25                                               Line Instructions
Line 25  Penalties on IRAs, Other Retirement Plans, MSAs, Etc. – continued
•  Tax on excess contributions from line 2 of federal Form 5330.
•  Tax on prohibited transactions from lines 3a and 3b of federal Form 5330.
•  Section 72(m)(5) excess benefits tax from line 17j of federal Schedule 2 (Form 1040).
•  Tax on Archer MSA distributions from line 9b of federal Form 8853.
•  Tax on health savings account distributions from line 17b of federal Form 8889.

If you were subject to any of the above federal taxes for 2024, fill in the total of such taxes in the space provided on line 25. 
Multiply the amount filled in by .33 (33%) and fill in the result on line 25.

    You are not subject to the penalty on payments from certain retirement plans if the payments are exempt from Wisconsin 
tax or excluded from Wisconsin income. See the instructions for lines 13, 14, and 16 of Schedule SB for information on 
retirement payments that are exempt from Wisconsin tax or excluded from Wisconsin income and to which the penalty does 
not apply.

If you were required to file federal Form 5329 or 5330, include a copy of your Form 5329 and/or 5330 with your Form 1.

 Line 26  Other Penalties
If you are subject to a penalty for selling business or farming assets purchased from a related person or inconsistent estate 
basis reporting, or repayment of the state historic rehabilitation credit, angel investment credit, early stage seed investment 
credit, supplement to federal historic rehabilitation credit, or low-income housing credit, fill in the amount of the penalty or 
repayment on line 26. See page 7 for more information on repayment of the credits. See below for further information on 
the penalties. 
• Penalty for selling business assets (or assets used in farming) purchased from a related person Capital gain on the 
  sale or disposition of business or farming assets may be excluded from Wisconsin taxation if the assets were held more 
  than one year and are disposed of to certain related persons. The related person who purchases or otherwise receives 
  the assets on which the gain is excluded is subject to a penalty if they sell or dispose of the assets within two years. The 
  penalty does not apply in the case of an involuntary conversion (for example, assets are destroyed by fire or livestock 
  dies). Visit any Department of Revenue office or contact the department’s Customer Service Bureau at (608) 266-2486 
  for information on how to compute the penalty. 
• Penalty for underpayment of taxes due to inconsistent estate basis reporting An inconsistent estate basis reporting 
  occurs if the property basis claimed on a Wisconsin tax return exceeds the property basis determined for federal estate 
  tax purposes. The penalty is equal to 20% of the portion of any underpayment of taxes due to the inconsistent estate 
  basis reporting.  

 Line 28  Wisconsin Tax Withheld
Add the Wisconsin income tax withheld shown on your withholding statements (Forms W‑2, W‑2G, 1099‑R, 1099‑MISC, 
and 1099‑NEC). Also, if any Wisconsin pass‑through entity withholding tax was allocated to you from a tiered pass‑through 
entity of which you are a member, you may include that withholding. Fill in the total on line 28. Include readable copies of 
your withholding statements with Form 1. (See Assembling Your Return on page 5)

 Wisconsin tax withheld is shown in Box 17 of Form W‑2 or Box 14 of Form 1099‑R, but only if Wisconsin is the state 
identified in Box 15 of Form W‑2 or Box 15 of Form 1099‑R.

DO NOT:
•  Claim credit for tax withheld for other states
•  Claim amounts marked social security or Medicare tax withheld
•  Claim credit for federal tax withheld
•  Include withholding statements from other tax years
•  Write on, change, or attempt to correct the amounts on your withholding statements
•  Claim Wisconsin withholding from a tax-option (S) corporation or partnership, if an election was made to be taxed at the 
  entity level and a refund of the pass-through withholding or a written request to apply the pass-through withholding against 
  the tax liability at the entity level was made by the entity.

It is your responsibility to ensure that your employer or other payer has provided withholding statements that:
1.  Are clear and easy to read
2.  Show withholding was paid to Wisconsin

If you do not have a withholding statement or need a corrected withholding statement, contact your employer or other payer.

                                                  Line Instructions                                                             26

 Line 29    2024 Wisconsin Estimated Tax Payments and Amount Applied From 2023 Return
Fill in any payments you made on your 2024 estimated Wisconsin income tax (2024 Form 1-ES). This includes any exten-
sion payments made on 2024 Form 1-ES. Include any overpayment from your 2023 return that you were allowed as credit 
to your 2024 Wisconsin estimated tax.

 Check Your Estimated Tax Payments Before filling in line 29, check the amount of your estimated tax payments on 
the department's website at revenue.wi.gov/Pages/apps/taxpaymentinquiry.aspx. Processing of your return will be delayed 
if there is a difference between the amount of estimated tax payments you claim and the amount the department has on 
record.

If you are married filing a joint return, fill in the total of all of the following:
•  Any separate estimated tax payments made by each spouse
•  Any joint estimated tax payments
•  Any overpayments from your 2023 returns that you and your spouse were allowed as credit to 2024 Wisconsin estimated 
 tax.
If you are filing a separate tax return, you may not claim any part of your spouse's separate estimated tax payments or 
credits. However, you and your spouse may split your joint estimated tax payments and credits between you as you choose 
on your separate returns. If you cannot agree on how joint amounts are to be split between you, the department will split 
them between you according to your respective income tax liabilities.

Follow the above instructions even if your spouse died during 2024.

Name Change  If you changed your name because of marriage, divorce, etc., and made estimated tax payments using your 
former name, include a statement with Form 1. On the statement, explain all the payments you and your spouse made for 
2024 and the name(s) and social security number(s) under which you made them.

 Line 30    Earned Income Credit
If you qualify for the federal earned income credit and you have at least one qualifying child, you likely qualify for the Wis-
consin earned income credit. However, you must have been a legal resident of Wisconsin for the entire year. Exception: 
You are ineligible for the Wisconsin credit if you are married and file a separate return unless you meet the requirements of 
sec. 7703(b), IRC. If this is the case, your filing status for Wisconsin should be head of household, married.

 "Federal earned income credit" means the credit computed using the IRC as adopted by Wisconsin. If you had to make 
adjustments to your income in Part I of Schedule  ,Icomplete Part III of Schedule   toI     show your recomputed federal earned 
income credit for Wisconsin purposes.

 If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable 
credit for up to 10 years and could also owe a penalty.

To claim the Wisconsin earned income credit, complete the following steps and fill in the required information in the spaces 
provided on line 30.

Step 1  Fill in the number of children who meet the requirements of a “qualifying child” for purposes of the federal earned 
income credit (see the instructions for earned income credit in your federal return for definition of a “qualifying child”).

Step 2  If you entered adjustments to federal adjusted gross income in Part I of Schedule  ,Ifill in the federal earned income 
credit from Column II of line 1a for Part III of Schedule I. Otherwise, fill in the federal credit from line 27 of federal Form 1040 
or 1040SR. 

Step 3  Fill in the percentage rate which applies to you.
                      Number of qualifying Children                                 Fill in this
                                 (see Step 1)                                percentage rate
                                     1                                              4%
                                     2                                              11%
                                 3 or more                                          34%

27                                             Line Instructions
Line 30  Earned Income Credit – continued
Step 4  Multiply the amount of your federal credit (Step 2) by the percentage determined in Step 3. Fill in the result on line 30. 
This is your Wisconsin earned income credit.

   What to Include With Your Return  You must include a copy of your completed federal Schedule EIC with Form 1. If 
you used a paid preparer to complete your federal return, also include federal Form 8867.  Failure to provide this information 
may delay your refund.

    If the IRS is computing your federal earned income credit and you want the department to compute your Wisconsin 
earned income credit for you, fill in the number of your qualifying children in the space provided on line 30. Write “EIC” in 
the space to the right of line 30. Complete your return through line 35 of Form 1. Include a copy of your federal return (Form 
1040 or 1040-SR) with your Form 1.

 Line 31 Farmland Preservation Credit
If you are claiming farmland preservation credit, include a completed Schedule FC or FC-A with your Form 1. Fill in on 
line 31a of Form 1 the amount from line 17 of your Schedule FC. Fill in on line 31b of Form 1 the amount from line 13 of 
Schedule FC-A.
Note:  For a description of the farmland preservation credit program, see the Special Instructions on page 10. You cannot 
claim farmland preservation credit if you (or your spouse, if married) claim the veterans and surviving spouses property 
tax credit or homestead credit.

   If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable 
credit for up to 10 years and could also owe a penalty.

 Line 32 Repayment Credit
If you had to repay during 2024, an amount that you had included in income in an earlier year because at that time you 
thought you had an unrestricted right to it, you may be able to claim a credit based on the amount repaid. To qualify for the 
credit, the amount repaid must be over $3,000 and the amount repaid cannot have been subtracted in computing Wisconsin 
adjusted gross income.

Use the following steps to compute your credit:
(1)  Refigure your tax from the earlier year without including in income the amount you repaid in 2024.
(2)  Subtract the tax in (1) from the tax shown on your return for the earlier year. The difference is your credit.

Fill in the amount of your credit on line 32 of Form 1. Include a statement showing how you computed your credit.

 Line 33 Homestead Credit
If you are claiming homestead credit, attach Schedule H or H‑EZ to your Form 1. Fill in on line 33 the amount from line 19 
of your Schedule H or line 14 of Schedule H-EZ.

    To see if you qualify for homestead credit, refer to the Special Instructions on page 9. You cannot claim homestead 
credit if you (or your spouse, if married) claim the veterans and surviving spouses property tax credit or farmland preservation 
credit.

   If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable 
credit for up to 10 years and could also owe a penalty.

 Line 34 Eligible Veterans and Surviving Spouses Property Tax Credit
Who May Claim the Credit An eligible unremarried surviving spouse or an eligible veteran may claim the veterans and 
surviving spouses property tax credit. (Note: If you claim the veterans and surviving spouses property tax credit, you or 
your spouse may not claim the school property tax credit, homestead credit, or farmland preservation credit.)

                                         Line Instructions                                                   28
Line 34 Eligible Veterans and Surviving Spouses Property Tax Credit – continued
 If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable 
credit for up to 10 years and could also owe a penalty.

An “eligible unremarried surviving spouse” means an unremarried surviving spouse of an individual who meets all of the 
following requirements:
•  Served on active duty in the U.S. Armed Forces or in forces incorporated as part of the U.S. Armed Forces or in the Na-
 tional Guard or a reserve component of the U.S. Armed Forces
•  Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any 
 consecutive 5-year period after entry into that active duty service
•  Met one of the following conditions:
  1.  Died while on active duty and while a resident of Wisconsin
  2.  Was a resident of Wisconsin at the time of their death and had either a service-connected disability rating of 100% 
 under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability
  3.  In the case of an individual who served in the National Guard or a reserve component, while a resident of Wisconsin 
 died in the line of duty while on active or inactive duty for training
  4.  Was a resident of Wisconsin at the time of their death and following the individual’s death, their spouse began to 
 receive, and continues to receive, dependency and indemnity compensation, as defined in 38 USC 101(14)

The unremarried surviving spouse must be certified by the Wisconsin Department of Veterans Affairs.

“Eligible veteran” means an individual who is certified by the Wisconsin Department of Veterans Affairs as meeting all of 
the following conditions:
•  Served on active duty under honorable conditions in the U.S. Armed Forces or in forces incorporated in the U.S. Armed 
 Forces
•  Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any 
 consecutive 5-year period after entry into that active duty service
•  Is currently a resident of Wisconsin for purposes of receiving veterans benefits under ch. 45, Wis. Stats.
•  Has a service-connected disability rating of 100% under 38 USC 1114 or 1134 or a 100% disability rating based on individual 
 unemployability.

Computing the Credit The credit is equal to the property taxes paid by the claimant during the year on the claimant’s prin-
cipal dwelling in Wisconsin. The credit is based on property taxes, exclusive of special assessments, delinquent interest, 
and charges for service. Do not include any property taxes that are properly includable as a trade or business expense.

Note: The date the property taxes are paid is the date the property taxes are received by the municipality.

Example:  Taxpayer received a property tax bill on the house they owned in the amount of $3,000 for the 2024 tax year 
on December 22, 2024. Taxpayer did not pay any of their 2023 property tax bill in 2024. Taxpayer paid their 2024 property 
tax bill in 2 installments:
•  $1,500 on December 28, 2024
•  $1,500 on April 11, 2025
The amount allowed for purposes of computing the veterans and surviving spouses property tax credit for 2024 is $1,500, 
which is the amount they paid on December 28, 2024. The remaining amount paid on April 11, 2025, of $1,500 may be 
claimed on the 2025 Wisconsin income tax return if the taxpayer is still eligible for the credit.
“Principal dwelling” means any dwelling and the land surrounding it that is reasonably necessary for use of the dwelling as 
a primary dwelling, but not more than one acre. It may include a part of a multidwelling or multipurpose building and a part 
of the land upon which it is built that is used as the primary dwelling. Complete Worksheet 1 below if your principal dwelling 
is located on more than one acre of land.

29                                 Line Instructions
Line 34  Eligible Veterans and Surviving Spouses Property Tax Credit – continued
If your property contains land assessed as a type other than residential, complete Worksheet 2 below. You may have to con-
tact your municipality to find the value of land which contains multiple classifications (agricultural, undeveloped, other, etc.).

             Worksheet 1 - Property Tax Bill Shows More Than 1 Acre of Land
  1.  Assessed value of land (from tax bill)  ...............................................   1.
  2.  Number of acres of land ..........................................................   2.
  3.  Divide line 1 by line 2  ............................................................   3.
  4.  Assessed value of principal dwelling  ................................................   4.
  5.  Add line 3 and line 4 .............................................................   5.
  6.  Total assessed value of all land and improvements (from tax bill)  ..........................   6.
  7.  Divide line 5 by line 6  ............................................................   7.                                                          .
  8.  Net property taxes paid  ..........................................................   8.
  9.  Multiply line 8 by line 7. This is the amount of property tax allowed for the credit  ..............   9.

                                Worksheet 2 – Property Tax Bill Contains Non-residential Land
                                   Part I
   1. Value of land from property tax bill, residential  ........................................   1.
   2. Value of land from property tax bill, other  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2.
   3. Value of land from property tax bill, undeveloped ......................................   3.
   4. Value of land from property tax bill, agricultural  .......................................   4.
   5. Value of land from property tax bill, agricultural forest  ..................................   5.
   6. Value of land from property tax bill, forest   ...........................................   6.
   7.  Total value of land (add lines 1 through 6) . ...........................................   7. 
                                   Part II
   1. Total value of residential land (from Part I, line 1)  ......................................   1.
   2. Number of acres of residential land .................................................   2.
   3. Divide line 1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   3.
   4.  Value of improvements ..........................................................   4.
   5.  Add lines 3 and 4  ..............................................................   5.
   6. Total value of all land (Part 1, line 7) and improvements .................................   6.
   7.  Divide line 5 by line 6 ............................................................   7.                                                          .
  8. Net property taxes paid ..........................................................   8.
   9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit ..............    9.

   If your property contains structures in addition to the primary dwelling, provide a copy of the assessor's report with the 
return.

If the principal dwelling on which the taxes were paid is owned by two or more persons or entities as joint tenants or tenants 
in common, use only that part of property taxes paid that reflects the ownership percentage of the claimant.
Exceptions
•  Married filing a joint return  If property is owned by an eligible veteran and spouse as joint tenants, tenants in common, 
 or as marital property, the credit is based on 100% of property taxes paid on the principal dwelling (subject to the 1-acre 
 limitation).
•  Married filing a separate return  If property is owned by an eligible veteran and spouse as joint tenants, tenants in common, 
 or as marital property, each spouse may claim the credit based on their respective ownership interest in the eligible 
 veteran’s principal dwelling (subject to the 1-acre limitation).

If the principal dwelling is sold during the taxable year, the property taxes for the seller and buyer shall be the amount of 
the tax prorated to each in the closing agreement pertaining to the sale. If not provided for in the closing agreement, the tax 
shall be prorated between the seller and buyer in proportion to months of ownership.

                                                Line Instructions                                                    30
Line 34  Eligible Veterans and Surviving Spouses Property Tax Credit – continued
If you owned and lived in a mobile home as your principal dwelling, “property taxes” include monthly mobile home municipal 
permit fees you paid to the municipality. If you paid the fee directly to the landowner, or community licensee, include proof 
of payment by the landowner or community licensee to the municipality.

If you did not own your principal dwelling but were required to pay the property taxes as rent, you may claim the credit based 
on the property taxes paid during the year if all of the following are met:
•  The rental unit must be the principal dwelling of the eligible veteran or surviving spouse
•  The principal dwelling must be located in Wisconsin
•  The eligible veteran or surviving spouse is required to pay the property taxes under the rental agreement or other written 
  agreement entered into with the landlord
•  The eligible veteran or surviving spouse must pay the property taxes directly to the municipality

A copy of the agreement with the landlord and proof of payment to the municipality must be included with the Wisconsin 
income tax return.

The credit must be claimed within 4 years of the unextended due date of the return. However, you may request an extension 
of time to file a return to claim the tax credit if the deadline for claiming the credit is approaching and WDVA is reviewing your 
eligibility for that year. See Fact Sheet 1122, Veterans and Surviving Spouses Property Tax Credit Verification of Eligibility – 
Extension of Time to Claim Credit, for additional information.

Certification of Eligibility for the Credit  If you did not claim the credit in a prior year, before claiming the credit for 2024 
you must request certification from the Wisconsin Department of Veterans Affairs (WDVA) indicating that you qualify for 
the credit. Use Form WDVA 2097 (which you can find in WDVA Brochure B0106) to submit your request, along with a copy 
of the veteran’s DD Form 214 and Veterans Administration disability award letter and, if applicable, the veteran’s death 
certificate, a marriage certificate, and a completed copy of Form WDVA 0001 (if the veteran never previously submitted 
one). The WDVA 0001 and the brochure are available from your county veterans service officer or on the internet at 
http://dva.state.wi.us/Pages/home.aspx. You may submit these forms and supporting documents to your county veterans 
service officer or mail them to: Wisconsin Department of Veterans Affairs, Attn:  Veterans Property Tax Credit, 201 West 
Washington Ave., PO Box 7843, Madison WI 53707-7843. The WDVA will send you a certification of your eligibility.
   You do not have to obtain certification from the WDVA for 2024 if you previously received certification for a prior year. 
If you still qualify for the credit, you may claim the credit but do not have to include certification.
What to Include Include a copy of your property tax bill, proof of payment made in 2024, and the certification, if required, 
received from the WDVA with your return.

 Line 35   Refundable Credits From Schedule CR
If you are claiming any of the credits listed below, you must complete Schedule CR. Include Schedule CR, along with 
the appropriate schedule for the credit(s) you are claiming and any required approval or certification from the 
Wisconsin Economic Development Corporation (WEDC).             Fill in the amount from line 40 of Schedule CR on line 35. 
• Schedule EC – Enterprise Zone Jobs Credit       The enterprise zone jobs credit is available to persons doing business 
  in an enterprise zone. The WEDC must certify the business as eligible for the credit and determine the amount of credit. 
  See Schedule EC.
• Schedule BD – Business Development Credit       The credit is available based on wages paid to an eligible employee, 
  training costs, and personal and real property investment. The credit is available to taxpayers who are certified by the 
  WEDC. See Schedule BD.
• Schedule EIT – Electronics   and Information Technology Manufacturing Zone Credit           The credit is based on payroll 
  and capital expenditures in the zone. The credit is available to taxpayers who are certified by the WEDC. See Schedule EIT.
• Schedule R – Research Credits  The research credits are available for increasing research activities in Wisconsin. This 
  includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R.
  No interest is paid on refunds issued for the enterprise zone jobs credit, business development credit, or electronics and 
information technology manufacturing zone credit. 

31                                               Line Instructions

 Line 36 Amounts Previously Paid

Amended return only – Complete this line only if this is an amended 2024 Form 1. Fill in the amount of tax you paid with 
your original Form 1 plus any additional amounts paid after it was filed.

If you did not pay the full amount shown on your original Form 1, 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 38 Amounts Previously Refunded
Amended return only – Complete this line only if this is an amended 2024 Form 1. Fill in the refund from your original 2024 
return (not including the amount applied to your 2025 estimated tax). This is generally the amount from line 41 of Form 1.
If your refund was reduced because you owed underpayment interest or any penalties, fill in the amount of your refund 
before the reduction for underpayment interest or penalties. If your 2024 return was adjusted by the department, fill in 
the refund shown on the adjustment notice you received. If the adjustment notice shows a tax due rather than a refund, 
complete line 36 instead of line 38.

 Line 39 Subtraction
If line 38 is less than line 37, subtract line 38 from line 37 and fill in the result on line 39. If line 38 is more than line 37, 
subtract line 37 from line 38 and fill in the result on line 39 as a negative number by placing a minus sign (−) in front of the 
number.

 Line 40 Amount You Overpaid
If line 27 is less than line 39, subtract line 27 from line 39. Fill in the result on line 40. If line 39 is a negative number, do not 
complete line 40.

    If you were required to make estimated tax payments and you did not make such payments timely, you may owe 
what is called “underpayment interest.” You may owe underpayment interest even if you are due a refund. Read the line 44 
instructions to see if you owe underpayment interest. If you owe underpayment interest and you show an overpayment on 
line 40, reduce the amount on line 40 by the amount of underpayment interest on line 44.

 Line 41 Refund
Fill in on line 41 the amount from line 40 that you want refunded to you. The department may not issue a refund before March 
1 unless both the individual and the individual’s employer have filed all required returns and forms with the department for 
the taxable year for which the refund was claimed.
Note:  If you are divorced, see item 7 on page 6. You may need to include a copy of your divorce decree with your return.
The amount on line 41 cannot be more than the amount on line 40 less the amount applied to your estimated tax on line 42.

Note:  If appropriate, we will figure interest and include it in your refund check. Interest is at a rate of 3% per year from the 
due date of your 2024 return. However, interest is not allowed on (1) a refund issued within 90 days of the due date of the 
return or within 90 days of the date an original return was filed, whichever is later, (2) a refund due from the homestead 
credit, enterprise zone jobs credit, business development credit, and electronics and information technology manufacturing 
zone credit, or (3) any portion of the refund that is applied to 2025 estimated tax.

 Line 42 Amount Applied to 2025 Estimated Tax
Fill in on line 42 the amount, if any, of the overpayment on line 40 you want applied to your 2025 estimated tax.
If you are married filing a joint return, we will apply the amount on line 42 to your joint estimated tax. If you are married filing 
a separate return, we will apply the amount on line 42 to your separate estimated tax.

                                                     Line Instructions                                            32
Line 42 Amount Applied to 2025 Estimated Tax – continued

Amended return only – Generally, the amount filled in on line 42 must be the same as the amount shown on line 42 of 
your original Form 1 (or as adjusted by the department). However, if you file your amended return by January 15, 2026, you 
may increase or decrease the amount to be applied to your 2025 estimated tax.

 Line 43   Amount You Underpaid
If line 39 is less than line 27, complete line 43 to determine the amount you underpaid.

 Interest on any tax due is 12% per year from the due date of your 2024 return. If you owe any interest, figure the interest 
on the amount of tax you underpaid. Enter the amount of interest on line 46. Do not include the amount of interest in the 
total on either line 43 or 45.
 
Amended return only – If the total of the amount on line 27 and line 42 is greater than line 39, you owe additional tax. 
Subtract line 39 from the total of lines 27 and 42.  CAUTION If line 39 is a negative number because line 38 exceeds line 37, 
treat the amount on line 39 as a positive number and add (rather than subtract) line 39 to lines 27 and 42.

   If the amount you underpaid with your return is $500 or more or you made late estimated tax payments, you may also 
owe what is called “underpayment interest.” This is an interest charge that applies when you have not prepaid enough of 
your tax through withholding and/or estimated tax payments. Read the line 44 instructions to see if you owe underpayment 
interest. 

If you owe an amount with your return, you can pay online or by check, money order, or credit card. Do not include any 
2025 estimated tax payments in your check, money order, or amount you charge. Instead, make the estimated tax payments 
separately.

To pay by direct debit  Go to the department’s website at https://tap.revenue.wi.gov/pay.  This is a free service.

To pay by check or money order Make your check or money order payable to the Wisconsin Department of Revenue. If 
the name of the taxpayer does not match the printed name on the check, print the taxpayer’s name on the memo line of the 
check. Paper clip it to the front of your Form 1.

If you e-filed your return and are paying by check or money order, include your payment with Form PV. Mail Form PV and 
your payment to the address shown on Form PV. You can get this form by using our electronic payment interactive voucher 
on our website.

Other payment methods  You may also pay by credit card (MasterCard®, American Express®, Visa®, or Discover®), 
Apple Pay, or PayPal. To pay using one of these methods, go to the department's website at    https://tap.revenue.wi.gov/
pay. You will be redirected to the department's third-party processor at the appropriate step. A $1 transaction fee plus a 
processing fee of 2.25% will be charged by the service provider based on the amount you are paying. You will be told what 
the fee is during the transaction and you will have the option to either continue or cancel the transaction. For the most up 
to date information, see the department's webpage for Credit Card and Other Payment Options.

What if you cannot pay?  If you cannot pay the full amount shown as due on your tax return when you file, you may ask to 
make installment payments to the Department of Revenue. It is generally to your advantage to pay your liability in full rather than 
in installments. Installment agreements with the department are subject to a $20 installment agreement fee. In addition, bills 
not paid in full by the due date become liable for additional interest of 18% per year and a delinquent tax collection fee of the 
greater of $35 or 6.5% of the unpaid amount. For more information concerning payments, go to  www.revenue.wi.gov/Pages/
OnlineServices/Pay.aspx. To obtain the Payment Plan Request (Form A-771), go to  revenue.wi.gov/DORForms/a-771.pdf. 
To file an installment agreement request electronically, go to revenue.wi.gov/Pages/HTML/payplan.aspx.

Note:  Failure to pay your Wisconsin income tax may result in certification of your unpaid liability to the Treasury Offset 
Program. Federal law authorizes the U.S. Department of Treasury to reduce, or offset, any federal income tax refunds payable 
to you by the IRS to satisfy unpaid state income tax debts. Any unpaid liability will remain eligible for this offset until paid.

 Line 44   Underpayment Interest
You may owe underpayment interest if the amount of Wisconsin income tax withheld from your wages was less than your 
tax liability, or if you had income that was not subject to withholding and you did not make timely estimated payments. In 
general, in each quarter of the year, you should be paying enough tax through withholding payments and quarterly estimated 

33                                           Line Instructions
Line 44  Underpayment Interest – continued
tax payments to cover the taxes you expect to owe for the tax year. For more information on making estimated tax payments, 
see Estimated Tax Payments Required for Next Year on page 9.

You owe underpayment interest if one of the following applies:

•  Line 43 is at least $500 and it is more than 10% of the tax shown on your return.
•  You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

The “tax shown on your return” is the amount on line 22 minus the amounts on lines 30 through 35.

Exceptions  You will not owe underpayment interest if your 2023 tax return was for a tax year of 12 full months (or would 
have been had you been required to file) AND either of the following applies.

1.  You had no tax liability for 2023 and you were a Wisconsin resident for all of 2023.
2.  The amounts on lines 28 and 29 of your 2024 return are at least as much as the tax shown on your 2023 return. Your 
   estimated tax payments for 2024 must have been made on time and for the required amount. This does not apply if you 
   did not file a 2023 return.

The tax shown on your 2023 return is the amount on line 21 minus the amounts on lines 29 through 34.

   Fill in the exception code in the brackets to the left of line 44 if you are enclosing an application for a waiver, qualify for 
an exception, or are using the annualized income installment method to compute underpayment interest. See Schedule U, 
Underpayment of Estimated Tax by Individuals and Fiduciaries, and its instructions for further information on the exception 
codes.

Example  Farmers and fishers are not subject to underpayment interest if two-thirds of their total gross income (gross 
income of both spouses if married filing a joint return) is from farming or fishing and they file their return and pay any tax 
due by March 3, 2025. Qualified farmers and fishers must enter exception code “04” in the brackets to the left of line 44. 
Failure to fill in the exception code may result in an assessment for underpayment interest.

Figuring Underpayment Interest
If the Exceptions above do not apply, see Schedule U to find out if you owe underpayment interest. If you do, you can use 
the schedule to figure the amount. In certain situations, you may be able to lower your underpayment interest. For details, 
see the instructions for Schedule U. Fill in the underpayment interest from Schedule U on line 44. If you are due a refund, 
subtract the underpayment interest from the overpayment you show on line 40 and adjust lines 41 and 42 if necessary. Include 
Schedule U with your Form 1.

Amended return only   – If you were subject to underpayment interest on your original return and you are now changing 
the amount of such interest, include a corrected Schedule U with Form 1. Fill in the appropriate exception code in the 
brackets on line 44 only if you are enclosing an application for a waiver, qualify for an exception, or are using the annualized 
income installment method (Part IV of Schedule U) to compute underpayment interest. See Schedule U instructions for the 
exception codes.  Figure the difference between the amount of underpayment interest as reported on your original return (or 
as assessed by the department) and the amount of underpayment interest shown on your corrected Schedule U. Fill in the 
difference on line 44. If the amount of underpayment interest is reduced, put a minus sign (−) in front of the amount on line 44.

If line 40 of Form 1 shows an overpayment and you are reducing the amount of underpayment interest, add the amount on 
line 44 to the amount on line 40 of Form 1. Adjust lines 41 and 42 accordingly.

If line 43 of Form 1 shows an underpayment and you are reducing the amount of underpayment interest, add the amount on 
line 44 to the amount on line 43 of Form 1. If the sum of lines 43 and 44 is greater than zero, enter the net amount on line 45. 
If the sum of lines 43 and 44 is less than zero, enter the net amount on line 40 as a positive number and complete lines 41 
and 42 accordingly. Note:  You may still owe interest (line 46) on the amount of tax you underpaid even if the sum of lines 43 
and 44 is zero or an overpayment.

 Line 46  Interest
Interest on the amount you underpaid is 12% per year from the due date of your 2024 return. Figure the interest on the 
additional tax you owe. Enter the amount of interest on line 46. Do not include this interest in the total on line 43 or 45.

                                                Line Instructions                                                    34

■  Third Party Designee  If you want to allow a tax preparer or tax preparation firm, family member, friend, 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 (and your spouse if filing a joint return) 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 do all of the following:

•  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)
•  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 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. This is April 15, 2026, for most people.

■  Sign and Date Your Return  Sign and date your return at the bottom of page 3. Form 1 is not considered a valid return 
unless you sign it. Your spouse must also sign if it is a joint return. Also fill in your daytime phone number.  Keep a copy of 
your dated return.

■  Wisconsin Identity Protection PIN  If you received a Wisconsin Identity Protection PIN from the Department of Revenue, 
enter it in the Wisconsin Identity Protection PIN spaces provided to the right of your signature. You must correctly enter all 
seven characters of your Wisconsin Identity Protection PIN. If you didn't receive a Wisconsin Identity Protection PIN, leave 
these spaces blank. Caution:  This Wisconsin Identity Protection PIN is different from any Identity Protection PIN you may 
have received from the IRS.

If you are filing a joint return and both taxpayers receive a Wisconsin Identity Protection PIN, enter both Wisconsin Identity 
Protection PINs in the spaces provided. For more information, see our Wisconsin Identity Protection PIN common questions 
at revenue.wi.gov/Pages/FAQS/IP-PIN.aspx.

35                                     2024 Standard Deduction Table
   Dependents or persons filing short-period returns or excluding income from U.S. Possessions, see page 15.
If your income                                              If your income
(line 7 of Form 1) is –        And you are –                (line 7 of Form 1) is –        And you are –
                               Married Married    Head                                     Married Married    Head
                        Single filing  filing     of a                              Single filing  filing     of a
         But                   jointly separately household          But                   jointly separately household
   At    less                                               At       less
   least than           Your standard deduction is –        least    than           Your standard deduction is –
      0  13,000         13,230 24,490  11,630     17,090      42,500 43,000         10,388 21,478  5,758      11,758
  13,000 13,500         13,230 24,490  11,592     17,090      43,000 43,500         10,328 21,379  5,659      11,646
  13,500 14,000         13,230 24,490  11,494     17,090      43,500 44,000         10,268 21,280  5,560      11,533
  14,000 14,500         13,230 24,490  11,395     17,090      44,000 44,500         10,208 21,181  5,461      11,421
  14,500 15,000         13,230 24,490  11,296     17,090      44,500 45,000         10,148 21,082  5,362      11,308
  15,000 15,500         13,230 24,490  11,197     17,090      45,000 45,500         10,088 20,983  5,263      11,196
  15,500 16,000         13,230 24,490  11,098     17,090      45,500 46,000         10,028 20,884  5,165      11,083
  16,000 16,500         13,230 24,490  10,999     17,090      46,000 46,500         9,968  20,786  5,066      10,970
  16,500 17,000         13,230 24,490  10,900     17,090      46,500 47,000         9,908  20,687  4,967      10,858
  17,000 17,500         13,230 24,490  10,801     17,090      47,000 47,500         9,848  20,588  4,868      10,745
  17,500 18,000         13,230 24,490  10,702     17,090      47,500 48,000         9,788  20,489  4,769      10,633
  18,000 18,500         13,230 24,490  10,604     17,090      48,000 48,500         9,728  20,390  4,670      10,520
  18,500 19,000         13,230 24,490  10,505     17,090      48,500 49,000         9,668  20,291  4,571      10,408
  19,000 19,500         13,208 24,490  10,406     17,049      49,000 49,500         9,608  20,192  4,472      10,295
  19,500 20,000         13,148 24,490  10,307     16,937      49,500 50,000         9,548  20,093  4,373      10,182
  20,000 20,500         13,088 24,490  10,208     16,824      50,000 50,500         9,488  19,994  4,275      10,070
  20,500 21,000         13,028 24,490  10,109     16,712      50,500 51,000         9,428  19,896  4,176      9,957
  21,000 21,500         12,968 24,490  10,010     16,599      51,000 51,500         9,368  19,797  4,077      9,845
  21,500 22,000         12,908 24,490  9,911      16,487      51,500 52,000         9,308  19,698  3,978      9,732
  22,000 22,500         12,848 24,490  9,812      16,374      52,000 52,500         9,248  19,599  3,879      9,620
  22,500 23,000         12,788 24,490  9,714      16,261      52,500 53,000         9,188  19,500  3,780      9,507
  23,000 23,500         12,728 24,490  9,615      16,149      53,000 53,500         9,128  19,401  3,681      9,394
  23,500 24,000         12,668 24,490  9,516      16,036      53,500 54,000         9,068  19,302  3,582      9,282
  24,000 24,500         12,608 24,490  9,417      15,924      54,000 54,500         9,008  19,203  3,483      9,169
  24,500 25,000         12,548 24,490  9,318      15,811      54,500 55,000         8,948  19,104  3,385      9,057
  25,000 25,500         12,488 24,490  9,219      15,699      55,000 55,500         8,888  19,006  3,286      8,944
  25,500 26,000         12,428 24,490  9,120      15,586      55,500 56,000         8,828  18,907  3,187      8,831
  26,000 26,500         12,368 24,490  9,021      15,473      56,000 56,500         8,768  18,808  3,088      8,768
  26,500 27,000         12,308 24,490  8,922      15,361      56,500 57,000         8,708  18,709  2,989      8,708
  27,000 27,500         12,248 24,490  8,824      15,248      57,000 57,500         8,648  18,610  2,890      8,648
  27,500 28,000         12,188 24,445  8,725      15,136      57,500 58,000         8,588  18,511  2,791      8,588
  28,000 28,500         12,128 24,346  8,626      15,023      58,000 58,500         8,528  18,412  2,692      8,528
  28,500 29,000         12,068 24,247  8,527      14,911      58,500 59,000         8,468  18,313  2,593      8,468
  29,000 29,500         12,008 24,148  8,428      14,798      59,000 59,500         8,408  18,214  2,495      8,408
  29,500 30,000         11,948 24,049  8,329      14,685      59,500 60,000         8,348  18,116  2,396      8,348
  30,000 30,500         11,888 23,950  8,230      14,573      60,000 60,500         8,288  18,017  2,297      8,288
  30,500 31,000         11,828 23,851  8,131      14,460      60,500 61,000         8,228  17,918  2,198      8,228
  31,000 31,500         11,768 23,752  8,032      14,348      61,000 61,500         8,168  17,819  2,099      8,168
  31,500 32,000         11,708 23,653  7,933      14,235      61,500 62,000         8,108  17,720  2,000      8,108
  32,000 32,500         11,648 23,555  7,835      14,123      62,000 62,500         8,048  17,621  1,901      8,048
  32,500 33,000         11,588 23,456  7,736      14,010      62,500 63,000         7,988  17,522  1,802      7,988
  33,000 33,500         11,528 23,357  7,637      13,897      63,000 63,500         7,928  17,423  1,703      7,928
  33,500 34,000         11,468 23,258  7,538      13,785      63,500 64,000         7,868  17,324  1,605      7,868
  34,000 34,500         11,408 23,159  7,439      13,672      64,000 64,500         7,808  17,226  1,506      7,808
  34,500 35,000         11,348 23,060  7,340      13,560      64,500 65,000         7,748  17,127  1,407      7,748
  35,000 35,500         11,288 22,961  7,241      13,447      65,000 65,500         7,688  17,028  1,308      7,688
  35,500 36,000         11,228 22,862  7,142      13,334      65,500 66,000         7,628  16,929  1,209      7,628
  36,000 36,500         11,168 22,763  7,043      13,222      66,000 66,500         7,568  16,830  1,110      7,568
  36,500 37,000         11,108 22,664  6,945      13,109      66,500 67,000         7,508  16,731  1,011      7,508
  37,000 37,500         11,048 22,566  6,846      12,997      67,000 67,500         7,448  16,632  912        7,448
  37,500 38,000         10,988 22,467  6,747      12,884      67,500 68,000         7,388  16,533  813        7,388
  38,000 38,500         10,928 22,368  6,648      12,772      68,000 68,500         7,328  16,434  715        7,328
  38,500 39,000         10,868 22,269  6,549      12,659      68,500 69,000         7,268  16,336  616        7,268
  39,000 39,500         10,808 22,170  6,450      12,546      69,000 69,500         7,208  16,237  517        7,208
  39,500 40,000         10,748 22,071  6,351      12,434      69,500 70,000         7,148  16,138  418        7,148
  40,000 40,500         10,688 21,972  6,252      12,321      70,000 70,500         7,088  16,039  319        7,088
  40,500 41,000         10,628 21,873  6,153      12,209      70,500 71,000         7,028  15,940  220        7,028
  41,000 41,500         10,568 21,774  6,055      12,096      71,000 71,500         6,968  15,841  121        6,968
  41,500 42,000         10,508 21,676  5,956      11,984      71,500 72,000         6,908  15,742  22         6,908
  42,000 42,500         10,448 21,577  5,857      11,871      72,000 72,500         6,848  15,643  0          6,848
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