Wisconsin Income Tax for
                                         Nonresidents and Part-Year Residents
1NPR
Form 1NPR Instructions                                                                                                 2024
Use My Tax Account (MTA) to manage and protect your 
Wisconsin tax account. MTA allows you to:
• Sign up for Wisconsin Identity Protection PIN (see page                                          MY TAX
47)
• View and schedule estimated payments and cancel
previously scheduled payments
                                                                                                   ACCOUNT
• Opt in to receive electronic notices – no need to wait for
the mail
                                                                                                   revenue.wi.gov
• Check refund status and more

New in 2024                                                    Reminder
Additional child and dependent care credit   – The             IRS adjustments – If the IRS adjusted any of your federal 
amount of qualifying expenses and maximum credit               income tax returns, you must notify us within 180 days 
allowable have been increased. Complete the new                of  any  adjustment  affecting  your  Wisconsin  income  tax 
Schedule WI-2441 to compute the allowable credit.              returns. See page 11.

                          – The subtraction for                Tax Tips:
College Savings Account 
contributions to a Wisconsin state-sponsored college           E-file for a faster refund (see page 6)
savings account is increased to $5,000 per beneficiary 
($2,500  per  beneficiary  if  you  are  married  and  file  a If you moved out of Wisconsin in 2024, complete 
separate return). See the Schedule CS instructions.            the Legal  Residence (Domicile) Questionnaire on 
                                                               page 60
Blind Worker Transportation Services – A new credit 
is available for blind persons who pay for transportation      If you have to make estimated tax payments in 2025 
services  between  their  home  and  place  of  work.  The     and do not receive Form 1-ES in the mail, contact 
maximum credit  is  $1,500  per qualifying  person. See        any of our offices or use our estimated income tax 
instructions for line 42.                                      interactive voucher on our website to get a copy of 
                                                               the form
Form 1NPR Redesigned – Lines 39 through 45 of the 
form have been reorganized. The calculation of the 
prorated  amount  of  tax  was  moved  from  line  45  to  39. 
The proration of the itemized deduction credit and school                                          Tax returns are due:
property tax credit is now incorporated into lines 40 and 
43c.                                                                                               Tuesday
                                                                                                   April 15, 2025
Become on Organ Donor Through Tax Return – Check 
the box on Schedule 3, Part II to include your name as 
a potential donor of an anatomical gift in the Wisconsin 
Donor Registry.
                                                                                                   Have questions?
Angel Investment Tax Credit Transferable  – Credits                                                See page 13 for office locations and other 
first approved by the Wisconsin Economic Development 
Corporation to claim on or after March 23, 2024, are                                               helpful numbers.
eligible to sell or otherwise transfer.

                                         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-152

2

 Table of Contents
                   Page
 General Instructions  ................................................   3
 •  Resident Status  ..................................................   3
 •  Who Must File  ...................................................   4
 •  What Income Does Wisconsin Tax?   ..................................   4
 •  Which Form To File  ...............................................   5
 •  When To File  ....................................................   5
 •  How To Get An Extension Of Time To File   .............................   5
 •  Filing Your Return   ................................................   6
 •  Questions About Refunds  ..........................................   8
 •  Amending Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    8
 Special Instructions   ................................................   11
 Tax Help / Resources  ...............................................   13
 Line Instructions  ...................................................   14
 2024 Standard Deduction Table  .......................................   48
 2024 Tax Table  ....................................................   51
 2024 Tax Computation Worksheet  .....................................   57
 Wisconsin School District Number  .....................................   58
 Index  ............................................................   59
 Legal Residence (Domicile Questionnaire)  ...............................   60

 File online.    Pay online.    Direct deposit.

 www.revenue.wi.gov

                                       General Instructions                                         3

 Resident Status

■ Am I a resident, a nonresident, or a part-year resident of Wisconsin?
The following will help you decide.
Full-year resident  You are a full-year resident if you are domiciled in Wisconsin for all of 2024.
Nonresident  You ar e a nonresident if you aren’t domiciled in Wisconsin for any part of 2024.
Part-year resident  You are a part-year resident if you are domiciled in Wisconsin for part of 2024.
Exception If you are a service member or their spouse and you elect to treat Wisconsin as your state of residency 
under 50 U.S.C. 4001, you are considered a full-year resident of Wisconsin regardless of where you are domiciled and 
should follow the instructions for full-year residents of this state. Conversely, electing a different state as your state 
of residence will make you a nonresident of Wisconsin. If a joint return is being filed and both the service member 
and their spouse are a normal full-year resident of Wisconsin or elect Wisconsin as their state of residency under 50 
U.S.C. 4001, then Wisconsin Form 1 should be used.

■ What is domicile?
Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when 
absent, you intend to return. It is not always where you presently live. You can be physically present or residing in one 
state but maintain a domicile in another. “Domicile” is often referred to as “legal residence.” You can have only one 
domicile at a time.

  Your domicile, once established, is never lost unless all three of the following occur or exist:
•  You specifically intend to abandon your old domicile and take actions consistent with such intent
•  You intend to acquire a new domicile and take actions consistent with such intent, such as those listed in question 7 
  of the questionnaire on page 60
•  You are physically present in the new domicile

Your domicile does not change if either of the following occur:
•  You leave your state of domicile for a brief rest or vacation
•  You  leave  your  state  of  domicile  to  complete  a  particular  transaction,  perform  a  particular  contract,  or  fulfill  a 
  particular engagement, but you intend to return to your state of domicile whether or not you complete the transaction, 
  contract, or engagement (for example, migrant workers or students)

■ 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 positive action to change your domicile to another state as described 
in the above section entitled “What is domicile?” or you qualify and make an election to be a resident of another state 
under 50 U.S.C. 4001.  For more information, get Publication 128, Wisconsin Tax Information for Military Personnel 
and Veterans.

■ Aliens
If you are considered a nonresident alien for federal tax pur poses for the entire taxable year, you are considered a 
nonresident of Wisconsin. If you are considered a resident alien for federal tax purposes for all or part of the tax year, 
you may be either a full-year resident, part-year resident, or nonresident of Wisconsin as follows:
•  If you are a lawful permanent resident of the United States and you intend to remain permanently in Wisconsin, you 
  are considered a Wisconsin resident. You are a lawful permanent resident of the United States at any time if you 
  have been given the privilege, according to the immigration laws, of residing permanently in the United States as 
  an immigrant.
  You generally have this status if the federal government has issued you an alien registration card, also known as 
  Form I-551, green card, or permanent residence card.
•  If you are a non immigrant (have not been granted immigrant status by the federal government), you are considered 
  a nonresident of Wisconsin. Exception  If you are a refugee or have been granted asylum and you intend to remain 
  permanently in Wisconsin, you are considered a Wisconsin resident.

4                                        General Instructions

For those able to be considered a Wisconsin resident, you are generally treated as a resident as of the later of the 
date you are physically domiciled in Wisconsin or you obtain the necessary federal legal status (lawful permanent 
resident, refugee, or granted asylum).

Example  For Wisconsin tax purposes, you must be a lawful permanent resident of the United States in order to be 
considered a resident of Wisconsin. On August 1, 2024, you were issued a green card by the federal government. 
As such, you are considered a Wisconsin resident as of August 1, 2024 (assuming your intent was to establish a 
domicile in Wisconsin). For the 2024 tax year, you are considered a part-year resident of Wisconsin (a nonresident of 
Wisconsin from January 1, 2024, through July 31, 2024, and a resident from August 1, 2024, through December 31, 
2024). As a part-year resident for 2024, you must file a 2024 Form 1NPR.
Note:  Certain tax credits (for example, homestead credit and earned income credit) may not be claimed by part-year 
residents or nonresidents.

Example  A foreign student in this country with an “F” visa under the Immigration and Nationality Act may be classified 
for federal tax purposes as a nonresident alien or as a resident alien depending on their intended length of stay in this 
country. Regardless of the student’s alien status, the student maintains their domicile in their homeland. The student 
is a nonresident of Wisconsin. A student with an “F” visa cannot become domiciled in Wisconsin.

 Who Must File
If you are a nonresident or part-year resident of Wisconsin and your gross income from Wisconsin sources (or the 
combined Wisconsin source gross income of you and your spouse) is $2,000 or more for 2024, you must file a Wis-
consin return. 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.
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 doesn’t include items that are exempt from Wisconsin income tax. For 
example, it does not include U.S. government interest. For further information, see Publication 122, Tax Information 
for Part-year Residents and Nonresidents of Wisconsin.

■ Other filing requirements
You may have to file a return even if your gross income is less than $2,000. You must file a Wisconsin income tax 
return if:
•  You can be claimed as a dependent on another person’s income tax return (for example, on your parent’s return) 
  and you have gross income of more than $1,300 which included at least $451 of unearned income. Unearned in-
  come includes interest, dividends, capital gain distributions, etc., that are reportable to Wisconsin.
•  You owe a Wisconsin penalty on an IRA, retirement plan, Coverdell education savings account, health savings 
  account, ABLE account, or Archer medical savings account.

Note:  Even if you don’t have to file, if you had Wisconsin income tax withheld from your wages or you paid estimated 
tax for 2024, you should file a Wisconsin return since this is the only way to get a refund. (Complete lines 1 through 
31 of Form 1NPR, fill in a 0 on line 38, and complete lines 58, 59, 67, 69, 70, and 71. If the amount on line 1 differs 
from your Wisconsin wages on your wage statement (Form W-2), include an explanation of the difference and indicate 
where this income was earned.) If you are a resident of Illinois, Indiana, Kentucky, or Michigan, see the exceptions 
under the line 1 instructions on page 17.

 What Income Does Wisconsin Tax?
Full-year residents  Wisconsin taxes your income from all sources.
Nonresidents  Wisconsin taxes only your income from Wisconsin sources.
Part-year residents  During the time you are a Wisconsin resident, Wisconsin taxes your income from all sources. 
During the time you aren’t a Wisconsin resident, Wisconsin taxes only your income from Wisconsin sources.

■ What is income from Wisconsin sources?
Income from Wisconsin sources includes:
•  Wages, salaries, commissions, and other income for services performed in Wisconsin (see the exceptions under 
  the line 1 instructions on page 17).

                                       General Instructions                                                  5

•  Rents and royalties from real or tangible property located in Wisconsin, such as land, buildings, and machinery. 
 Gains or losses from sales or other dispositions of real or tangible property located in Wisconsin, such as land, 
 buildings, and machinery.
•  Profits or losses from businesses, professions, and farm operations conducted in Wisconsin, including sole 
 proprietorships, trusts, partnerships, limited liability companies (LLCs), and tax-option (S) corporations. For tax-
 option (S) corporations, this includes capital gains, interest, and dividends passed through from a tax-option (S) 
 corporation that is engaged in business in Wisconsin.
•  Income from the Wisconsin state lottery, a multijurisdictional lottery if the winning lottery ticket or lottery share was 
 purchased from a Wisconsin retailer, or Wisconsin pari-mutuel wager win nings and purses. This includes all income 
 realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were 
 originally purchased in Wisconsin.
•  Winnings from a casino or bingo hall located in Wisconsin and operated by a Native American tribe or band.
•  Income derived from a covenant not to compete to the extent the covenant was based on a Wisconsin-based 
 activity.

Service member’s spouse    Under 50 U.S.C. 4001, a service member’s spouse may elect to use one of three options 
as their state of residence for purposes of taxation, regardless of the date on which the marriage of the spouse and 
the service member occurred. Get Publication 128, Wisconsin Tax Information for Military Personnel and Veterans, 
for more information. However, nontaxable amounts excluded from the Wisconsin column for the service member’s 
spouse must still be included in the federal column. Amounts entered in the federal column are the amounts from 
your federal return, as adjusted for differences between federal and Wisconsin law. See “Column A and Column B 
Instructions” on page 16.

 Which Form To File
If you are a nonresident or part-year resident of Wisconsin in 2024, you must file Wisconsin Form 1NPR.

If you are a full-year resident of Wisconsin in 2024, you must file Wisconsin Form 1. You can get Form 1 from any 
Department of Revenue office or from the department’s website at revenue.wi.gov.

Exception  If you are a full-year Wisconsin resident but your spouse isn’t, and you are filing a joint return, you must 
file Form 1NPR.

 When To File
You should file as soon as you can, but not later than April 15, 2025. If you file late without an extension, you are 
subject to interest at 1.5% per month, late filing fees, and penalties.

Farmers and fishers Persons who earn at least two-thirds of their gross income from farming or fishing who don’t 
make payments of estimated income tax (Wisconsin Form 1-ES) must file their 2024 Wisconsin income tax returns 
and pay any tax due by March 3, 2025, to avoid interest for underpayment of estimated tax.

 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.

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 1NPR 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 

6                                           General Instructions

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 from any Department of Revenue office or use 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. An extension of the March 3 date is not available.

Special Conditions    A “Special Conditions” section is located under the name and address section on page 1 of 
Form 1NPR. If you have an extension of time to file due to service in support of Operation Enduring Sentinel in the 
United States, fill in “01” in the Special Conditions box. If you qualify for an extension because of service in a combat 
zone or contingency operation, fill in “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, fill 
in "18" in the box. If you qualify for an extension because of a federally declared disaster, fill in “03” in the box and 
indicate the specific disaster on the line provided.

 Filing Your Return
■ E-filing (electronic filing)
Electronic filing is the fastest way to get your federal and state income tax refunds. Certain software will allow you 
to file Form 1NPR electronically.

Check with your tax preparer/software to determine if you can electronically file Form 1NPR. For more information on 
e-filing, go to the department’s website at revenue.wi.gov/Pages/OnlineServices/home.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, 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 "I" or a ”1” when scanned)
•  Do not staple your return as stapling will delay the processing of your return and any refund
 
■ Assembling your return
Begin by putting the five pages of Form 1NPR in numerical order. Then, attach, using a  paper clip, the following in 
the order listed.

                                               General Instructions                                                 7

   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. Note:  If filing Form 804,   Claim for Decedent's Wisconsin Income Tax 
Refund, with the return, place Form 804 on top of Form 1NPR.

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

2.  Forms W-2 or 1099 – Paper clip the appropriate copy of each of your withholding statements (Forms W-2, W-2G, 
   WT-11, 1042-S, 1099-G, 1099-R, 1099-MISC, and 1099-NEC, and Schedules 2K-1, 3K-1, and 5K-1) to the front of 
   Form 1NPR.

3.  Wisconsin schedules – Copies of appropriate Wisconsin schedules and supporting documents, such as Schedule 
   H (homestead credit), Schedule FC or FC-A (farmland preservation credit), Schedule CR, or Schedule RT. If you 
   are reporting income and expenses of a disregarded entity, attach Schedule DE, Disregarded Entity Schedule.

4. Amended return  – Include Schedule AR       ,Explanation of Amended Return, with your amended return and all sup-
   porting forms and schedules for items changed.  (Don’t send a copy of your original return.)

5.  Federal return – A complete copy of your federal return (Form 1040, 1040-SR, or 1040NR) 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 1NPR. Fill in “04” 
     in the Special Conditions box on page 1 of Form 1NPR. 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 1NPR. Fill in “04” in the Special Conditions box on page 1 of Form 1NPR.

8.  Injured spouse – If you are filing federal Form 8379, Injured Spouse Allocation, include a copy with your Form 1NPR. 
   Fill in “05” in the Special Conditions box on page 1 of Form 1NPR.

CAUTION  Be sure to file all five pages of Form 1NPR. 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 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.

8                                       General Instructions

 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 1NPR. 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 above or write to:  Mail Stop 5-77
                                                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. 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.

 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 Internal Revenue Service (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 1NPR, you would file an amended return using Form 1NPR 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 1NPR and elect to carry the NOL back to 2022 and 2023, you must file Form X-NOL for the appropriate year, in 
addition to a Form 1NPR for each year, to amend your return and claim a refund.

Check  the  space  on  Form  1NPR  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 reported on line 31 of Form 1NPR 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 1NPR as married filing a separate return. You are amending to change your filing status to married filing a joint 
return. The amount reported on line 31 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 1NPR instructions to complete your amended return.

   If you are changing an amount on any line of Form 1NPR, 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.

                                             General Instructions                                                    9

Sign and date your amended return in the space provided on page 4.  Your spouse must also sign if it is a joint return.

 Include Schedule AR with your amended Form 1NPR to explain the changes you made and the reasons for those 
changes.  If you owe an additional amount, include your check or money order for the additional tax and interest, 
made payable to the Wisconsin Department of Revenue.

Mail your amended return to the address shown on Form 1NPR.

Interest is charged on additional tax owed at the rate of 1% per month from the due date of your 2024 return (April 15, 
2025).  Figure the interest charge on the additional tax you owe.  Enter this amount on line 76.

 Credit Repayments

If you are required to repay a Wisconsin credit, you must amend your Wisconsin return for the year in which the dis-
posal of the property occurred to report the amount of the repayment. Report the repayment on line 56. See below 
for credits for 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 ex-
 penses 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 below. The number of full years between November 1, 2022, 
 and December 1, 2024, is two, so the recapture percentage is 60%

 Number of Full Years
 from Date Approved      Recapture
 to Recapture Date       Percentage
           0             100%
           1             80%
           2             60%
           3             40%
           4             20%
           5             0%

10                                          General Instructions

  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 56 of Form 1NPR. 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 quali-
  fied 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.

                                     Special Instructions                                                       11

 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 and Other State 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 either of the following methods:

(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

If you filed an amended return with the IRS or another state, you generally must also file an amended Wisconsin re-
turn within 180 days.  An amended Wisconsin return must be filed if the changes affect your Wisconsin income, any 
credit, or tax payable.

 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.

 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 either of the following:

•  Make estimated tax payments for 2025 in installments beginning April 15, 2025, using 2025 Wisconsin Form 1-ES 
 or the estimated income tax interactive voucher on our website
•  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 for 2025 and do not receive a form in the mail, go to our website at revenue.wi.gov to obtain 
a personalized copy of Form 1-ES. You may also visit or contact the department using one of the methods listed above.

12                                                    Special Instructions

 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 1NPR 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 1NPR 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 1NPR.

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, fill in “06” in the Special 
Conditions box and indicate the date of death on the line provided. If a joint return is being filed, fill in “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, fill in “07” in the box and the date of death. If both spouses are deceased, fill in “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 household.

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 1NPR. 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.

For more information about the final income tax return to be filed for a deceased person, visit any department office 
or call our Customer Service Bureau at (608) 266-2486. 

 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.

                                                      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, 71, 72, 220, 223, 265, 529A, 530, 4975, 6081, 6402, 7508, 7508A, and 7701, IRC.

                                             Tax Help / Resources                                 13

 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.
 •  Complete electronic forms and submit them for free
 •  Download forms, schedules, instructions, and publications
 •  View answers to common questions
 •  Email us comments or request help

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
128  Wisconsin Tax Information for Military Personnel and Veterans
401  Extensions of Time to File
405  Wisconsin Taxation Related to Native Americans
411  Disaster Relief
503  Wisconsin Farmland Preservation Credit 
600  Wisconsin Taxation of Gambling Income

14                                           Line Instructions

Before starting your Form 1NPR, fill in your federal return and its supporting schedules. If you aren’t required to file a 
federal return, list the types and amounts of your income and deductions on a separate sheet of paper and include it with 
your Form 1NPR.

Follow these line instructions to fill in your Form 1NPR. Prepare one copy to file with the department and another for your 
records.

■  Amended return  If you already filed your original return and this is an amended return, place a check mark where 
indicated at the top of Form 1NPR. For more information, see Amending Your Return on page 8 of these instructions. Be 
sure to include a copy of Schedule AR with your amended return.

■  Period covered  File the 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 fill in “11” in the Special 
Conditions box located under the name and address area on page 1 of Form 1NPR.

■  Name and address  Print or type your legal name and address. Include your apartment number, if any. Fill in your 
PO Box number only if your post office does not deliver mail to your home. If you are married filing a joint return, fill in your 
spouse’s name (even if your spouse didn’t 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.

If you have a foreign address, enter the city name on the appropriate line. Don't enter any other information on that line, but 
also complete the spaces below that line. Don't abbreviate the country name. Follow the country's practice for entering the 
postal code and the name of the province, state, or county.

■  Social security number  Fill in your social security number. Also fill in your spouse’s social security number if you are 
married filing a joint return or if you are married filing a separate return.

If you are an alien who has been issued an individual taxpayer identification number (ITIN), fill in your ITIN wherever your 
social security number is requested.

   ■  Special conditions  Below is a list of the special condition codes that you may need to enter in the special conditions 
box on Form 1NPR. 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.

01  Extension – Operation Enduring Sentinel (page 6)
02  Extension – Combat zone (page 6)
03  Extension – Federally-declared disaster (page 6)
04  Divorce decree (page 7)
05  Injured spouse (page 7)
06  Single decedent or primary taxpayer if joint return (page 12)
07  Spouse deceased if joint return (page 12)
08  Both taxpayers deceased (page 12)
09  Nonresident service member (page 17)
11  Fiscal filer (page 14)
15  Military spouse (page 17)
16  Schedule RT included (Schedule M instructions, line 66)
17  Disaster relief (pages 17 and 19)
18  Extension – Live outside or military or naval service outside U.S. or Puerto Rico (page 6)
99  Multiple special conditions

If more than one special condition applies, fill in “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.

                                               Line Instructions                                                        15

■ Tax district  Nonresidents     – don’t fill in these lines.  Part-year and full-year residents – check the proper box and fill 
in the name of the Wisconsin city, village, or town in which you lived on December 31, 2024, or before leaving Wisconsin. 
Also fill in the name of the county in which you lived.

■ School district number  Nonresidents – don’t fill in this line. Part-year and full-year residents – See the list of school 
district numbers on page 58. Fill in the number of the school district in which you lived on December 31, 2024, or before 
leaving Wisconsin.

■ Filing status  Check one of the boxes to indicate your filing status for 2024. More than one filing status may apply to 
you. If it does, choose the one that will give you the lowest tax.

If you obtained a decree of divorce or separate maintenance during 2024 or are married and will file a separate return, you 
should get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2024. 
This publication has information on what income you must report.

Single  You may check the “single” box 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 judgment 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

Nonresident aliens filing federal Form 1040NR  You can’t consider yourself single if you were married but lived apart 
from your spouse.

Married filing joint return  Most married couples will pay less tax if they file a joint return. You may check the “married 
filing a joint return” box 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. Both spouses 
must sign the return, and both 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.

You can’t file a joint return if either you or your spouse were a non resident alien at any time during 2024. You also can’t 
file a joint return if you and your spouse have different tax years.

Exception  If at the end of 2024 one spouse was a dual-status or nonresident alien and the other spouse was a U.S. 
citizen or a resident alien, you may be able to file a joint return. In order to file a joint return, you must elect to treat the 
nonresident alien spouse as a U.S. resident. If you do file a joint return, you and your spouse must report your combined 
worldwide income as your federal income.   Note:  Even though electing to be treated as a U.S. resident, the nonresident 
alien spouse is considered a nonresident of Wisconsin.

If you file a joint return, you may not, after the due date for filing that return, amend it to file as married filing separate return.

Married filing separate return  A joint return usually produces the lowest tax, but you and your spouse may be among 
the few married couples for whom separate returns are better. This will require filing two returns, one for each spouse.

If you file a separate return, print or type your spouse’s social security number in the space at the top of the form and full 
name on the line provided. If you file a separate return, you and your spouse can amend it to file as married filing a joint 
return within four years after the unextended due date of the return.

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 or parent) may be able to use this filing status.

Certain married persons who lived apart from their spouse for the last 6 months of 2024 who 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 do not have to file a federal return, visit any department office or contact the department’s Customer 
Service Bureau at (608) 266-2486 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.
 

16                                                                         Line Instructions

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 social security number in the space next to the name area and fill in your spouse’s name in the spaces above the 
head of household line.

■  Resident status  Check the resident status to indicate your resident status in 2024. If you are married filing a joint 
return, also check one of the spaces to indicate your spouse’s resident status in 2024. See the definitions on page 3.
If you are a nonresident of Wisconsin, also indicate in the space provided the 2-letter postal abbreviation for your state of 
legal residence. If you are a resident of a foreign country, fill in “99”.

Legal residence (domicile) questionnaire  If you changed your domicile from Wisconsin during 2023 or 2024 and you 
did not previously complete a questionnaire for that change, fill in the questionnaire at the end of these instructions.

 Column A and Column B Instructions
Form 1NPR has two columns for figures.

Column A
Column A is labeled “Federal column.” In this column, lines 1-31, fill in the amounts reported on your federal return.

   If you are filing federal Form 1040NR, fill in the amounts from each line on page 1 of Form 1040NR on the corresponding 
line on Form 1NPR. If there is no corresponding line on Form 1NPR for an income or adjustment item, include the income 
item on line 15, and the adjustment item on line 28 of Form 1NPR. The amount reported on line 1k of Form 1040NR (income 
exempt by a treaty) should not be carried over to Form 1NPR.

Exceptions
•  If you are using a different filing status for Wisconsin and federal purposes, the amounts you enter in column A cannot 
  be taken from the federal return you file with the IRS. If you file a joint return for Wisconsin but separate returns for the 
  IRS, report in column A the amounts you would report on a federal return using a married filing joint status. (For example, 
  you reported $15,000 of wages on your separate federal return and your spouse reported $20,000 of wages on their 
  separate federal return. If you file a joint Wisconsin return, report $35,000 of wages in column A.) If you file separate 
  returns for Wisconsin but you’re filing a joint return for the IRS, report in column A the amounts you would report on a 
  federal return using a married filing separate status.
•  The federal income that you must use to complete column A of Form 1NPR may not always be the same as the amount 
  reported on your federal Form 1040 or 1040-SR. Differences between federal and Wisconsin law may occur because 
  Wisconsin uses the federal law as amended to December 31, 2022, with certain exceptions.

  A list of certain provisions of federal law that may not be used for Wisconsin purposes for 2024 can be found in the in-
  structions for Wisconsin Schedule  . The followingI               is a 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
 If any provision of federal law that does not apply for Wisconsin affects your federal adjusted gross income, complete Wis-
 consin Schedule   andI         include it with your Form 1NPR. The amount you fill in on lines 1 through 31 and 60 of Form 1NPR 
 (and amounts filled in on Schedule 1 on page 4 of Form 1NPR) should be the revised amount from Schedule  .                                     I

 To the extent Schedule   adjustmentsI       in a prior year affect income or expense items in 2024, you must also make 
 adjustments on Schedule   for 2024. If anI  adjustment was made to depreciation, amortization, or sec. 179 expense on 
 your 2014 or later Schedule  , you may also haveI to make an adjustment on Schedule   for 2024. For example, you had            I
 to make an adjustment on Schedule   because WisconsinI             did not allow bonus depreciation. You must continue to make 
 an adjustment on Schedule   each yearI         until the depreciable asset is fully depreciated or you sell or otherwise dispose 
 of the asset. This does not apply to property that was being depreciated or amortized and was placed in service in a 
 taxable year beginning before January 1, 2014.

 You may also have to fill in Schedule   if you sold propertyI      during 2024, and the gain or loss from the sale is different 
 for federal and Wisconsin purposes due to Schedule   adjustmentsI                        made in a prior year. This does not apply to property 

                                                       Line Instructions                                               17
Column A and Column B Instructions – continued
 that was being depreciated or amortized and was placed in service in a taxable year beginning before January 1, 2014. 
 Gain or loss on such property is the same for federal and Wisconsin tax purposes. See the instructions for Schedule   I
 for more information.

Column B
Column B on Form 1NPR is labeled “Wisconsin column.” In this column, fill in the amounts that apply to Wisconsin.

  Your federal income may include items that aren’t taxable or deductible for Wisconsin, or it may not include items that 
are taxable or deductible for Wisconsin. Most differences between federal and Wisconsin income (called “modifications”) 
are added to or subtracted from income on Schedule M. See the Schedule M and instructions for more information on 
these additions and subtractions.

  Rounding off to whole dollars  Form 1NPR 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 that are 50¢ or 
more to the next dollar. For example, $129.39 becomes $129 and $236.50 becomes $237. When you round off, do so for 
all amounts. But if you need 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    Wages, Salaries, Tips, Etc.
Column A
Federal column  Fill in the amount from line 1z of federal Form 1040 or 1040-SR.

Exception  If you were a member of the U.S. uniformed services, do not include military compensation received during 
a period of time in which you were a nonresident of Wisconsin on line 1, federal column. If you meet this exception, fill in 
“09” in the Special Conditions box on page 1 of Form 1NPR. Write the amount of military compensation on the line next to 
the box. This does not apply to Wisconsin residents who are stationed outside Wisconsin or service members who have 
elected to treat Wisconsin as their state of residence under 50 U.S.C. 4001. (See page 3 for information on Armed Forces 
Personnel.)

Column B
Wisconsin column  Nonresidents – fill in the amount received for working in Wisconsin (see Exceptions below). If that 
amount differs from your Wisconsin wages on your wage statement (Form W-2), include an explanation of the difference 
and indicate where this income was earned. If you are retired on disability, do not fill in any disability income.     Part-year 
and full-year residents   – figure the amount received for working in and outside Wisconsin while a Wisconsin resident. Add 
to that figure the amount received for working in Wisconsin while a nonresident. If the total differs from your Wisconsin 
wages on your wage statement (Form W-2), include an explanation of the difference and indicate where this income was 
earned. If you are retired on disability, include the amount of disability income received while you were a Wisconsin resident.

Exceptions
■ Income of military spouse  Income from services performed in Wisconsin by a nonresident spouse of a service 
member is not taxable to Wisconsin if the spouse is in Wisconsin solely to be with the service member serving in Wisconsin 
under military orders (Note: Even though the nonresident spouse’s wages may not be taxable to Wisconsin, they would be 
taxable to the nonresident spouse’s state of legal residence.) If you meet this exception, fill in “15” in the Special Conditions 
box on page 1 of Form 1NPR.

Nonresident military spouses may claim an exemption from Wisconsin withholding. See        Form W-221, Nonresident Military 
Spouse Withholding Exemption.

■ Residents of Illinois, Indiana, Kentucky, or Michigan  Don’t include on line 1, column B, wages earned while a 
resident of one of these states. Under agreements with these 4 states, Wisconsin doesn’t tax the wages of their residents.

If your only Wisconsin income is wages earned in Wisconsin while you were a resident of one of the above states, and 
you are filing to get a refund of Wisconsin tax withheld in error, fill in 0 on lines 1 and 30, column B. Fill in the Wisconsin 
tax withheld from your wages on lines  58, 69, 70, and 71. Include your Wisconsin Form W-2(s). Sign your return (both 
spouses if filing a joint return).

■ Disaster relief work  If you are a nonresident of Wisconsin and your only Wisconsin income is from disaster relief work 
performed in connection with a state of emergency declared by the governor, don’t include on line 1, column B, wages 
earned from the disaster relief work. If you are filing to get a refund of Wisconsin tax withheld in error, fill in 0 on lines 1 

18                                              Line Instructions
Line 1 – Wages, Salaries, Tips, Etc. – continued
and 30, column B. Fill in the Wisconsin tax withheld from your wages on lines 58, 69, 70, and 71. Sign your return (both 
spouses if filing a joint return). Include your Wisconsin Form W-2(s). If you meet this exception, fill in “17” in the Special 
Conditions box on page 1 of Form 1NPR.

■  Nonqualified deferred compensation  See the instructions for line 10, column B, for information on the taxation of 
income received while a nonresident of Wisconsin from a nonqualified deferred compensation plan.

   Modifications  If you were a member of the U.S. Armed Forces and on active duty or received disability income, 
you may qualify for a subtraction from Wisconsin income on Schedule M. See the Schedule M and instructions for more 
information.

Columns A & B
■  Treaty exemption  If you filed your federal return on Form 1040NR and have wages that are exempt from federal tax 
by a treaty, do not include the exempt wages in either column A or column B.

 Line 2     Taxable Interest
Column A
Federal column  Fill in the amount from line 2b of federal Form 1040 or 1040-SR.

Column B
Wisconsin column  Nonresidents – don’t fill in any amount of your interest except your share of interest income attributable 
to Wisconsin and passed through from a tax-option (S) corporation, as reported to you on Wisconsin Schedule 5K-1. Note:  
Interest received from a land contract sale is not taxable to a nonresident of Wisconsin.  Part-year and full-year residents – 
figure the interest received while a Wisconsin resident. For the period of time you were a nonresident, include your share 
of interest income attributable to Wisconsin and passed through from a tax-option (S) corporation, as reported to you on 
Wisconsin Schedule 5K-1.
 
Caution:

• If including interest reported on Schedule 2K-1, 3K-1, or 5K-1, only report the Wisconsin source amount of the amount 
 reported in the federal column. 

• 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, include any interest shown on Schedule 3K-1 or 5K-1 in the Wisconsin column. Any income, gain, loss, or deduction 
 reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82.

   Modifications  If you received any state or municipal bond interest or U.S. government interest, you may be required 
to add or subtract from your Wisconsin income the amount of interest received on Schedule M.  See the Schedule M 
instructions for more information.

 Line 3     Ordinary Dividends
Column A
Federal column  Fill in the amount from line 3b of federal Form 1040 or 1040-SR.

Column B
Wisconsin column  Nonresidents – don’t fill in any amount of your dividends.  Exception Include your share of dividend 
income attributable to Wisconsin and passed through from a tax-option (S) corporation as reported to you on Wisconsin 
Schedule 5K-1. Part-year and full-year residents – fill in the total dividends you received while a Wisconsin resident. For 
the period of time you were a nonresident, include your share of dividend income attributable to Wisconsin and passed 
through from a tax-option (S) corporation.

Caution:
• If including dividends reported on Schedule 2K-1, 3K-1, or 5K-1, only report the Wisconsin source amount of the amount 
 reported in the federal column. 

                                                                   Line Instructions                                                     19
Line 3 – Ordinary Dividends – continued
•  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, include any dividends shown on Schedule 3K-1 or 5K-1 in the Wisconsin column. Any income, gain, loss, or de-
  duction reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82.

   Modifications  If you received any ordinary dividends from a mutual fund which invests in U.S. government securi-
ties, you may qualify for a subtraction from Wisconsin income on Schedule M.  See the Schedule M instructions for more 
information.
 
 Line 4        Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Column A
Federal column  Fill in the amount from line 1 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Don't fill in any amount on line 4, column B. Wisconsin doesn't tax refunds, credits, or offsets of state 
and local income taxes.

 Line 5        Alimony Received
Column A
Federal column  Fill in the amount from line 2a of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Nonresidents –                don’t fill in any amount.                 Part-year and full-year residents – fill in any alimony you 
received while a Wisconsin resident.

Columns A & B

For divorce or separation agreements executed after December 31, 2018, or for divorce or separation agreements executed 
on or before December 31, 2018, and modified after that date, alimony and separate maintenance payments are no longer 
included in federal adjusted gross income. Do not include any amount on line 5, column A or B. However, for divorce or 
separation agreements which are executed prior to January 1, 2019, and not modified after that date, include any alimony 
or maintenance payments received in 2024 on line 5, columns A and/or B.
  
 Line 6        Business Income or (Loss)
Column A
Federal column  Fill in the amount from line 3 of federal Schedule 1 (Form 1040).

  If there is a difference between the federal and Wisconsin definition of the IRC, the difference may have to be adjusted 
on Schedule  . TheIfederal column, column A, of Form 1NPR includes the amount of business income or loss allowed for 
Wisconsin after taking into consideration Schedule I adjustments. Some differences which may apply are:
•  Bonus depreciation
•  Entertainment, amusement, and recreation expenses

Column B
Wisconsin  column          Nonresidents  –                nonresident  individuals  conducting  business  within  and  outside  Wisconsin  are 
taxed only on income derived in Wisconsin. The apportionment method must be used to determine income subject to tax 
unless the department gives permission to use separate accounting. Under this method, a business shows all income 
and deductions attributable to the business and assigns a part to Wisconsin based on an apportionment percentage. For 
detailed instructions, see Publication 122                , Tax Information for Part-Year Residents and Nonresidents of Wisconsin Part-. 
year and full-year residents – figure the income or loss from business in and outside Wisconsin while a Wisconsin resident. 
Combine with that figure the income or loss apportioned to Wisconsin while a nonresident.

Exception  Income from an out-of-state business from disaster relief work performed in Wisconsin in connection with a state 
of emergency declared by the Governor is not taxable to Wisconsin. An out-of-state business means a sole proprietorship 
that, except for disaster relief work during a disaster period, was not doing business in Wisconsin during the 3 taxable years 
immediately preceding the disaster period or the current taxable year in which the declared state of emergency occurs. If 
you meet this exception, fill in “17” in the Special Conditions box on page 1 of Form 1NPR.

20                                               Line Instructions
Line 6 – Business Income or (Loss) – continued
   Modifications  If the federal basis of your property isn't the same as the Wisconsin basis (not due to a diffeence in the 
adopted IRC or different federal election for Wisconsin purposes), you may qualify for a subtraction from Wisconsin income. 
See the Schedule M instructions for more information.

 Line 7   Capital Gain or (Loss)
Column A
Federal column  Fill in the amount from line 7 of federal Form 1040 or 1040-SR.

Column B
Wisconsin column  Nonresidents – complete Schedule WD if you have capital gain or loss from Wisconsin sources (see 
definition of Wisconsin sources below.)  If you don’t, fill in 0 on line 7, column B.  Part-year and full-year residents – all 
capital gain or loss received while you are a Wisconsin resident and capital gain or loss received from Wisconsin sources 
while you are a nonresident is includable in your Wisconsin income. If you have any capital gain or loss taxable to Wis-
consin, complete Schedule WD to determine your taxable gain or allowable loss. If you don't, fill in 0 on line 7, column B.

All taxpayers with Wisconsin capital gain or loss – Wisconsin allows a 30% (60% in the case of farm assets) exclusion for 
net long-term capital gain, and limits your deduction for net capital loss to $3,000. Fill in the amount from line 27 or 28 of 
Schedule WD on line 7, column B, of Form 1NPR. 

Exception: 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, do not report the amount of capital gain or loss from Schedule 5K-1 or 3K-1 on Schedule WD and do not 
include these amounts in the Wisconsin column. See the Schedule WD Instructions for more information.

Wisconsin sources  Capital gain or loss from Wisconsin sources includes gain or loss from the sale of land, buildings, 
and machinery located in Wisconsin and your share of capital gain and loss from an estate or trust, partnership, limited 
liability company (LLC), or tax-option (S) corporation which has been reported to you on Wisconsin Schedule 2K-1, 3K-1, 
or 5K-1. It also includes gain from the sale of stock acquired under an incentive stock option or employee stock purchase 
plan to the extent attributable to personal services performed in Wisconsin. It doesn’t include losses from nonbusiness bad 
debts and worthless securities, and gains or losses from sales of stocks (except gain on stock acquired under an incentive 
stock option or employee stock purchase plan as explained above) while a nonresident.

Columns A & B
Sale of your Wisconsin home  If you sold your Wisconsin home and qualify to exclude all or a portion of the gain on the 
sale for federal tax purposes, you may exclude the same amount for Wisconsin.

 Line 8   Other Gains or (Losses)
Column A
Federal column  Fill in the amount from line 4 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Nonresidents – fill in the gain or loss from Wisconsin sources.      Part-year and full-year residents – 
figure the gain or loss from all sources while a Wisconsin resident. Combine with that figure gain or loss from Wisconsin 
sources while a nonresident.

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, include the amount of other gain or loss from Schedule 5K-1 or 3K-1 in the Wisconsin column. Any income, gain, 
loss, or deduction reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82.

   Modifications  If the federal basis of your property isn't the same as the Wisconsin basis (not due to a difference in 
the adopted IRC or different federal election for Wisconsin purposes), you may qualify for a subtraction from Wisconsin 
income. See the Schedule M instructions for more information.

 Line 9   IRA Distributions
Column A
Federal column  Fill in the amount of IRA distributions reported on line 4b of federal Form 1040 or 1040-SR.

Column B
Wisconsin column  Nonresidents – don’t fill in any amount on line 9, column B. Part-year and full-year residents – fill in 
the taxable amount of IRA distributions you received while a Wisconsin resident.

                                                         Line Instructions                                                         21

 Line 10   Pensions and Annuities
Column A
Federal column  Fill in the amount of pensions and annuities reported on line 5b of federal Form 1040 or 1040-SR.

Column B
Wisconsin column        Nonresidents – don’t fill in any amount on line 10, column B.             Part-year and full-year residents – fill 
in the federally taxable amount of pension and annuity income you received while a Wisconsin resident, including any 
benefits that may qualify for a subtraction on Wisconsin Schedule M. Wisconsin taxes pension, annuity, profit-sharing, 
and stock bonus plan distributions received while a Wisconsin resident even though the distributions may relate to work 
you did in another state.

Exception
Nonqualified retirement and deferred compensation plans  Amounts received while a nonresident of Wisconsin from 
a nonqualified retirement plan or a nonqualified deferred compensation plan must be included in the Wisconsin column to 
the extent attributable to services performed as an employee in Wisconsin unless one of the following applies:
(1)  The distribution is paid out in annuity form over the life expectancy of the individual or a period of not less than 10 years
(2)  The distribution is paid in either an annuity or lump-sum from arrangements known commonly as “mirror” plans

 Modifications  If you received lump-sum distributions; military and uniformed services retirement benefits; certain local, 
state, and federal retirement systems; railroad benefits; or disability income, you may be required to make an addition to 
Wisconsin income or qualify for a subtraction from Wisconsin income. See Schedule M instructions for more information.

 Line 11    Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc.
Column A
Federal column Fill in the amount from line 5 of federal Schedule 1 (Form 1040).

CAUTION  Wisconsin follows the federal treatment of passive activity losses (PALs). However, if there is a difference in 
the federal and Wisconsin definition of the IRC, any PAL may have to be adjusted on Schedule   to account for theIdiffer           -
ence. The federal column of Form 1NPR includes the amount of PAL allowed for Wisconsin after taking into consideration 
Schedule   adjustments.I

Modifications
    If there is a difference between federal and Wisconsin law, Schedule                I should be completed to adjust for these dif-
ferences. Any federal schedules or forms affected by the Schedule I              adjustment (such as federal Schedule E and Form 
8582) should be recomputed and attached to the Wisconsin return. Mark these recomputed forms or schedules “Revised 
for Wisconsin.” The amounts recomputed under Wisconsin law are the amounts to enter in the federal column, column A, 
of line 11.

Tax-option (S) corporation, partnership, estate, or trust modifications If an adjustment listed on Schedule 2K-1, 3K-
1, or 5K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be 
adjusted on Wisconsin Schedule  . This revisedIamount should be reported in the federal column of Form 1NPR.

Required Attachments Submit a copy of your Schedule 2K-1, 3K-1, or 5K-1, and all supplemental schedules by attaching them 
as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, 
you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/WRA/. 
If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form.

Column B
Wisconsin column  Nonresidents – fill in the amount of rent, royalty, partnership, tax-option (S) corporation, estate, and 
trust income from Wisconsin sources. If you received Schedules 2K-1, 3K-1 and/or 5K-1 with column (e) completed, use 
the amounts from column (e). Part-year and full-year residents – figure the amount of rent, royalty, partnership, tax-option 
(S) corporation, estate, and trust income from sources in and outside Wisconsin received while a Wisconsin resident. 
Combine with that figure the amount of rent, royalty, partnership, tax-option (S) corporation, estate, and trust income from 
Wisconsin sources received while a nonresident.

Rent, royalty, partnership, tax-option (S) corporation,         estate, and trust income from Wisconsin sources includes           :
•  Rents and royalties from real or tangible property located in Wisconsin, such as land, buildings, and machinery.
•  Profits and losses from businesses, professions, and farm operations conducted in Wisconsin, including partnerships 
 and tax-option (S) corporations.

22                                       Line Instructions
Line 11 – Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc. – continued

 Modifications 
 •  Additional  modifications  may  be  required  for  tax-option  (S)  corporations,  partnerships,  estates,  and  trusts,  including 
   modifications for owner level adjustments, such as basis and passive loss limitations, or if any entity makes an election 
   to be taxed at the entity level. See the Schedule M instructions for more information.
 •  If the federal basis of your property isn't the same as the Wisconsin basis, (not due to a difference in the adopted IRC 
   or different federal election for Wisconsin purposes), you may qualify for a subtraction from Wisconsin income. See the 
   Schedule M instructions for more information.

 Line 12  Farm Income or (Loss)
Column A
Federal column  Fill in the amount from line 6 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Nonresidents – fill in the amount of income or loss from Wisconsin farms.    Part-year and full-year 
residents – figure the income or loss from farms in and outside Wisconsin while a Wisconsin resident. Combine with that 
figure the income or loss from Wisconsin farms while a nonresident.

 Modifications  If the federal basis of your property isn't the same as the Wisconsin basis (not due to a difference in the 
adopted IRC or different federal election for Wisconsin purposes), you may qualify for a subtraction from Wisconsin income. 
See the Schedule M instructions for more information.

 Line 13  Unemployment Compensation
Column A
Federal column  Fill in the amount of unemployment compensation from line 7 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Nonresidents – don’t fill in any amount on line 13, column B. Part-year and full-year residents – Input  
the unemployment compensation benefits received while a Wisconsin resident on line 13, column B. Do not include any 
railroad unemployment insurance benefits.

 Modifications You may qualify for a subtraction from Wisconsin income. See the Schedule M instructions for line 37. 

 Line 14  Social Security Benefits
Column A
Federal column  Fill in the amount from line 6b of federal Form 1040.

Column B
Wisconsin column  Don't fill in any amount on line 14. Wisconsin does not tax social security benefits.

 Line 15  Other Income
Column A
Federal column  Fill in the amount from line 9 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Complete Schedule M if you have an amount on line 15, column A, or you are affected by any of the 
modifications listed below. See the Schedule M instructions for more information on these modifications.

•  State and municipal interest                          •  Excess distribution from a passive foreign investment 
•  Nonqualified distributions from Edvest and Tomorrow's company
 Scholar college savings account                         •  Expenses paid to or incurred with related entities
•  Nonqualified distributions from ABLE accounts         •  Expenses for moving business outside of Wisconsin or 
•  Income (lump-sum) distributions reported on federal   the United States
  Form 4972                                              •  Differences in federal and Wisconsin basis of assets

                                                    Line Instructions                                                                 23
Line 15 – Other Income – continued
Schedule M Addition Modifications (continued)
•  Differences in federal and Wisconsin reporting                          •  Addition required for certain credits (continued)
  of marital property (community) income                                     -  Business development credit
•  Addition required for certain credits                                     -  Electronics and information technology
  -  Farmland preservation credit                                              manufacturing zone credit
  -  Development zones credits                                               -  Employee college savings account contribution credit
  -  Enterprise zone jobs credit                                           •  Tax-option (S) corporation adjustments
  -  Economic development tax credit                                       •  Tax-option (S) corporation entity level tax election
  -  Capital investment credit                                                adjustments
  -  Community rehabilitation program credit                               •  Partnership, limited liability company, trust, or estate
  -  Research credits                                                        adjustments
  -  Manufacturing/Agriculture credit                                      •  Partnership entity level tax election adjustments

 Line 17  Educator Expenses
Column A
Federal column  Fill in the amount from line 11 of federal Schedule 1 (Form 1040).

Column B 
Wisconsin column  Fill in the amount from the federal column.

 Line 18  Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government 
          Officials
Column A
Federal column  Fill in the amount from line 12 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Fill in the amount from the federal column.

 Line 19  Health Savings Account Deduction
Column A
Federal column  Fill in the amount from line 13 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Fill in the amount from the federal column.

 Line 20  Moving Expenses for Members of the Armed Forces
 The moving expense deduction is only allowed for members of the armed forces on active duty who move pursuant to a 
military order and incident to a permanent change of station.

Column A
Federal column  Fill in the amount from line 14 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Nonresidents –      don’t fill in any amount on line 20, column B.     Part-year and full-year residents      – fill in 
your expenses from line 14 of federal Schedule 1 (Form 1040) which were for moving into Wisconsin or within Wisconsin. 
Don’t include expenses for moving out of Wisconsin if your new domicile is outside Wisconsin. You may include expenses 
for moving out of Wisconsin only if you retained your Wisconsin domicile.

24                                          Line Instructions

 Line 21  Deductible Part of Self-Employment Tax
Column A
Federal column  Fill in the amount from line 15 of federal Schedule 1 (Form 1040).

Column B 
Wisconsin column  Fill in the allowable deduction for self-employment tax. Use the following formula to figure the deduction:

         Net earnings from a trade or           Deductible part of                  Wisconsin
         business taxable to Wisconsin      x   self-employment tax               = self-employment tax
              Total net earnings from           from line 15,                       deduction to line 21,
              a trade or business               federal Schedule 1                  Col. B, Form 1NPR
                                                (Form 1040)

Note:  If you are married filing a joint return and both you and your spouse had self-employment income, you must figure 
each spouse’s allowable deduction separately. Fill in the total of both spouses’ allowable deduction on line 21, column B, 
of Form 1NPR.

 Line 22  Self-Employed SEP, SIMPLE, and Qualified Plans
Column A
Federal column  Fill in the amount from line 16 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Fill in the amount of the self-employed SEP, SIMPLE, and qualified plan (Keogh) deduction allowable 
for Wisconsin.

•  Use the appropriate formula below to figure the amount of your Keogh and self-employed SEP and SIMPLE deduction 
 allowable for Wisconsin.
•  If you are married filing a joint return and both you and your spouse had a Keogh or self-employed SEP or SIMPLE 
 deduction, you must figure each spouse’s allowable deduction separately. Fill in the total of each spouse’s deduction on 
 line 22, column B, of Form 1NPR.
•  If you have both a Keogh and self-employed SEP or SIMPLE deduction, figure the allowable deduction for each separately. 
 Fill in the total of the allowable deductions on line 22, column B, of Form 1NPR.

Formula to figure allowable Keogh deduction:
         Your net earnings from a trade or      Keogh deduction                     Keogh deduction
                                                included in line 16,                allowable for
         business  taxable* to Wisconsin      x                                   =
                Your total net earnings         federal Schedule 1                   Wisconsin to line 22,
              from a trade or business  *       (Form 1040)                         Col. B, Form 1NPR

*  Use net earnings only from the business that has the Keogh plan.

Formula to figure allowable self-employed SEP or SIMPLE deduction:
                Your wages and                  Self-employed SEP                   Self-employed
              net earnings from a trade or      or SIMPLE deduction                 SEP or SIMPLE
         business  taxable* to Wisconsin      x included in line 16, =              deduction allowable for
         Your total wages and net earnings      federal Schedule 1                   Wisconsin to line 22,
              from a trade or business  *       (Form 1040)                         Col. B, Form 1NPR

*  Do not reduce your wages by losses from self-employment, and use net earnings only from the business that has the SEP 
 or SIMPLE plan.

                                          Line Instructions                                               25

 Line 23  Self-Employed Health Insurance Deduction
Column A
Federal column  Fill in the amount from line 17 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Fill in the amount of the self-employed health insurance deduction allowable for Wisconsin. Use the 
formula below to figure the amount allowable for Wisconsin.
        Your net earnings from a trade or   Insurance deduction                    Insurance deduction
        business  taxable* to Wisconsin   x included in line 17              =     allowable for
              Your total net earnings       federal Schedule 1                      Wisconsin to line 23,
              from a trade or business  *                  (Form 1040)             Col. B, Form 1NPR
*Use net earnings only from the business that has the health insurance plan.

Note: If you are married filing a joint return and both you and your spouse had self-employment health insurance, you 
must figure each spouse's allowable deduction separately. Fill in the total of both spouses' allowable deduction on line 23, 
column B, of Form 1NPR.

 See the Schedule M instructions for information on claiming a subtraction from Wisconsin income for medical care or 
long-term care insurance.

 Line 24  Penalty on Early Withdrawal of Savings
Column A
Federal column  Fill in the amount from line 18 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Nonresidents – don’t fill in any amount on line 24. Part-year and full-year residents – fill in the penalty 
for early withdrawal of savings you paid while a Wisconsin resident.

 Line 25  Alimony Paid
Column A
Federal column  Fill in the amount from line 19a of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Fill in the amount of alimony paid from the federal column.

Columns A & B
For divorce or separation agreements executed after December 31, 2018, or for divorce or separation agreements executed 
on or before December 31, 2018, and modified after that date, alimony and separate maintenance payments are no longer 
deductible from federal adjusted gross income. Do not include any amount on line 25, column A or B. However, for divorce 
or separation agreements which are executed before January 1, 2019, and not modified after that date, deduct any alimony 
or maintenance payments paid in 2024 on line 25, columns A and B.
 
 Line 26  IRA Deduction
Column A
Federal column  Fill in the amount from line 20 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Fill in the amount of IRA deduction allowable for Wisconsin.
•  Use the following formula to figure your allowable IRA deduction. Note:  An IRA deduction is allowable for Wisconsin only 
 if the owner of the IRA has wages or net earnings from a trade or business taxable to Wisconsin.

26                                           Line Instructions
Line 26 – IRA Deduction– continued
•  If you are married filing a joint return and both you and your spouse qualify for an IRA deduction, you must separately 
 figure each spouse’s allowable IRA deduction. Fill in the total of both your and your spouse’s allowable IRA deductions 
 in Col. B.
                    Your wages and                     Your IRA deduction                   IRA
             net earnings from a trade or                    from line 20,          deduction allowable
            business  taxable* to Wisconsin  x               federal             =  for Wisconsin
           Your total wages and net earnings                 Schedule 1             to line 26, Col. B,
              from a trade or business  *                    (Form 1040)            Form 1NPR
*  Do not reduce your wages by losses from self-employment. Do not include your spouse’s wages or earnings from a trade 
 or business.

 Line 27  Student Loan Interest Deduction
Note:  You cannot take this deduction if you, or your spouse if filing jointly, are claimed as a dependent on someone’s (such 
as your parent’s) federal tax return.

Column A
Federal column  Fill in the amount from line 21 of federal Schedule 1 (Form 1040).

Column B
Wisconsin column  Fill in the amount of student loan interest deduction from the federal column.

 Line 28  Other Adjustments
Column A
Federal column  Fill in the total of the other adjustments (items listed below) from lines 23 and 25 of federal Schedule 1 
(Form 1040).

•  Archer MSA deduction                                         
•  Jury duty pay given to employer
•  Reforestation amortization
•  Repayment of supplemental unemployment benefits (SUB) 
•  Contributions to section 501(c)(18)(D) pension plans
•  Attorney fees and court costs involving certain unlawful discrimination claims
•  Expenses related to income from the rental of personal property
•  Attorney fees and court costs in connection with an IRS award
•  The value of Olympic and Paralympic medals and United States Olympics Committee prize money.
•  Contributions by certain chaplains to section 403(b) plans
•  Housing deduction
•  Excess deductions of section 67(e) expenses from federal Schedule K-1 (Form 1041)
•  Other adjustments

Column B
 Wisconsin column         Complete Schedule M if you have an amount on line 28, column A, or you are affected by any of 
the modifications listed below. See the Schedule M instructions for more information on these modifications.

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

                                             Line Instructions                                                            27
Line 28 – Other Adjustments – continued
Schedule M Subtraction Modifications (continued)

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

 Line 30  Wisconsin Income
Subtract line 29, Wisconsin column, from line 16, Wisconsin column. Fill in the result on line 30, Wisconsin column. If 
line 29, Wisconsin column, is more than line 16, Wisconsin column, fill in 0.

 Line 31    Federal Income
Subtract line 29, federal column, from line 16, federal column. Fill in the result on line 31, federal column. If line 29, federal 
column, is more than line 16, federal column, fill in 0.

 Line 32  Ratio of Your Wisconsin Income to Federal Income
Divide the amount on line 30, Wisconsin column, by the amount on line 31, federal column. Fill in the result on line 32. Carry 
your decimal to four places, rounding off to the fourth position. Don’t fill in more than 1.0000 or less than zero. If the amount 
on line 30 or line 31 is zero, fill in 1.0000 on line 32.

Example  If $14,000 is reported on line 30, Wisconsin col umn, and is divided by $26,000 on line 31, federal column, the 
result is .5384615, or rounded is .5385.

 Line 33
Fill in the larger of Wisconsin income from line 30, column B, or federal income from line 31, column A. If Wisconsin in-
come from line 30, column B, is zero or less, fill in 0 (zero).
Note:  Even though you may start the tax computation based on federal income, the tax will be later prorated based on 
the ratio of your Wisconsin income to federal income. The result is that you pay only the portion of the tax attributable to 
Wisconsin income.

 Line 34a
If you (or your spouse, if married filing a joint return) can be claimed as a dependent by another person, check line 34a. 
Complete line 34b and see the “Exceptions” for line 34c.

 Line 34b  Aliens
If for federal tax purposes you are a dual-status or nonresident alien for 2024, check line 34b and fill in 0 on line 34c. You 
can’t claim a standard deduction.

Exception  If, at the end of 2024, one spouse was a nonresident alien or a dual-status alien and the other spouse was a 
U.S. citizen or a resident alien and you qualify to file a joint return (as explained in the Exception on page 15), do not check 
line 34b. Complete line 34c.

28                                                  Line Instructions

 Line 34c  Standard Deduction
Go to the 2024 Standard Deduction Table on page 48 to find your standard deduction. Fill in your standard deduction on 
line 34c.  See Exceptions below.
Exceptions
■  Taxpayers who file short period returns or federal Form 4563 to claim an exclusion of income from sources 
within U.S. possessions – You can’t claim a standard deduction. Fill in 0 on line 34c.

■  Dependents  If you (or your spouse if married filing a joint return) can be claimed as a dependent for income tax purposes 
by another person, your standard deduction is limited. Use the worksheet below to figure your standard deduction.

   If line 5 of the Standard Deduction Worksheet for Dependents multiplied by the ratio on line 32 of Form 1NPR is larger 
than your Wisconsin income on line 30, column B, of Form 1NPR, fill in 0 on lines 35, 38, 39, and 52 of Form 1NPR. You 
do not have to complete lines 36, 37, and 40-51.

                                         Standard Deduction Worksheet for Dependents
   1.  Fill in your standard deduction from table, page 48  ................................. 1.                 .00
   2.  Fill in the amount of your earned income   ........................................* 2.                   .00
   3.  Addition amount  ............................................................ 3.             450.00
   4.  Add lines 2 and 3. If less than $1,300, fill in $1,300  ................................. 4.              .00
   5.  Compare lines 1 and 4. Fill in the smaller of the two amounts here and on line 34c of
         Form 1NPR   ............................................................... 5.                          .00
       * Earned income includes wages, salaries, tips, scholarships which are reported on a Form W-2, other pay (line 1, 
        federal column), and net earnings from self-employment (lines 6 and 12, federal column).

 Line 36  Exemptions
Complete lines 36a and 36b. 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. Fill in the total of the amounts on lines 36a and 
36b on line 36c.

 Line 36a
The exemptions allowed for you (and your spouse, if married) on line 36a 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 36b
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 36b for you and/or your spouse only if you and/or your spouse are allowed the 
$700 exemption on line 36a.

                                                      Line Instructions                                                     29

 Line 38  Tax
Use the amount on line 37 to find your tax in the Tax Table that starts on page 51. 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. If the amount on line 37 is $100,000 or more, use the Tax Computation Worksheet on page 57 to compute 
your tax. Fill in your tax on line 38.

 Line 40  Wisconsin Itemized Deduction Credit
If the total of certain federal itemized deductions exceeds your Wisconsin standard deduction, you may claim the Wisconsin 
itemized deduction credit.

 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, do not use any amounts from Schedule 5K-1 or 3K-1 in the computation of the itemized deduction credit.

Complete Schedule 1 on page 4 of Form 1NPR 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 Form 1NPR.

Caution: If your federal adjusted gross income has been increased or decreased in Part I of Schedule  , itemized deductionsI
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 31 of Form 1NPR. Complete Part II of Schedule I to figure the amount to enter on Schedule 1 on 
page 4 of Form 1NPR.

Example: You made charitable contributions in 2024 in the amount of $20,000. Your charitable contributions reported on 
line 11 of Schedule A are $12,000 and are subject to an income limitation of 60%. Your federal adjusted gross income for 
federal purposes is $20,000. An adjustment to your federal adjusted gross income is required due to a difference in depre-
ciation allowed for federal and Wisconsin purposes. The amount of federal adjusted gross income for Wisconsin purposes, 
as reported on line 31 of Form 1NPR, 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 Wisconsin itemized 
deduction credit. The following describes the portion of these items that may not be used to compute the Wisconsin itemized 
deduction credit.
•  Medical expenses – the amount of medical care insurance and long-term care insurance claimed as a subtraction for 
 Wisconsin.  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   forIdifferences 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 deduction as a subtraction.

30                                            Line Instructions
Line 40 – Wisconsin Itemized Deduction Credit – continued

 Worksheet for Medical Care and Long-Term Care Insurance Expenses Claimed for Itemized Deduction Credit
   1.  Total medical expenses from federal Schedule A (Form 1040), line 1   ..................  1.
   2.  Deductible medical expenses from federal Schedule A (Form 1040), line 4   ..............  2.
   3.  Total medical care insurance (MCI) deducted on federal Schedule A
     (Form 1040) (included in line 1 above).  If none, skip to line 6  .........  3.
   4.  Ratio of MCI to total medical expenses.
     Divide line 3 by line 1 (carry to 4 decimal places)  .................  4.          .
   5.  Multiply line 2 by line 4  .......................................................  5.
   6.  Long-term care insurance (LTCI) deducted on federal Schedule A
     (Form 1040) (included on line 1 above).  If none, skip to line 9  .........  6.
   7.  Ratio of LTCI to total medical expenses.  Divide line 6 by line 1
     (carry to 4 decimal places)  ...................................  7.                .
   8.  Multiply line 2 by line 7  .......................................................  8.
   9.  Add lines 5 and 8  ...........................................................  9.
   10.  Subtract line 9 from line 2.  If zero or less, fill in 0 (zero)  ........... 10.
  11.  MCI subtracted on Schedule M, line 40.  If none, skip to line 13  ....................... 11.
   12.  Subtract line 11 from line 5.  If zero or less, fill in 0 (zero)  ..........  12.
   13.  LTCI subtracted on Schedule M, line 41.  If none, skip to line 15  ....................... 13.
  14.  Subtract line 13 from line 8.  If zero or less, fill in 0 (zero)  ..........  14.
  15.  Wisconsin medical expenses. Add lines 10, 12 and 14. Fill in here and on line 1 of Schedule 1  . 15.

 Line 41  Additional Child and Dependent Care Tax Credit
Nonresidents and part-year residents – don't fill in any amount. Only full-year Wisconsin residents are eligible for the addi-
tional child and dependent care tax 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.

Full-year residents – enter the amount from line 14 of Schedule WI-2441 on line 41.

What to include with your return  You must include a copy of your completed Schedule WI-2441 with Form 1NPR. 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 42  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 section 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 place of employment by means of mass transit, paratransit, taxicab, or transportation network company, as defined in 
s. 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 s. 71.05(6)(b)52., Wis. 
Stats., do not qualify and are ineligible for computing the credit.

                                                            Line Instructions                                           31
Line 42 – 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 42. This is your blind worker 
         transportation services credit.

 Line 43  School Property Tax Credit
Nonresidents – don’t fill in any amount on these lines. Nonresidents aren’t eligible for the school property tax credit.
Note:  If you are filing a joint return and one spouse is a full-year or part-year Wisconsin resident but the other is a nonresident, 
you can claim the school property tax credit. Figure your credit by using the rent and property taxes of both spouses.

Part-year and full-year residents – read the following instructions if you paid rent during 2024 for living quarters used as 
your principal home or property taxes during 2024 on your home.
Note:  You may not claim the school property tax credit if you 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 43a and 43b can’t be more than $300 ($150 if married filing a separate return or if 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 can claim a 
credit. Each of you can 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 43a and 43b.

 Line 43a  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 but don’t have to be located in Wisconsin. Don’t include any rent that you may claim as a 
business expense. Don’t include rent paid for housing that is exempt from property taxes, for example, rent for a university 
dorm, nonprofit senior housing, or public housing. (Property owned by a public housing authority is considered tax-exempt 
unless that authority makes payments 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 your rent included food, housekeeping, medical, or other services, reduce your 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 total rent that you paid in 2024. For example, if you and two other persons rented an apartment and paid a 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 Use the Renter’s School Property Tax Credit Table on the next page 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 43a.

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 the next page)  .............. 1.
 2.  Credit for rent with heat not included (from Column 2 of Table on the next page)  ........... 2.
 3.  Add lines 1 and 2.  Fill in on line 43a of Form 1NPR   ................................*3.
* Do not fill in more than $300 ($150 if married filing a separate return or married filing as head of household).

32                                                        Line Instructions
Line 43a – How to Figure the Renter's School Property Tax Credit – continued

                                            Renter’s School Property Tax Credit Table *
 If Rent         Your Line 43a    If Rent               Your Line 43a  If Rent           Your Line 43a  If Rent                Your Line 43a
 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 31.

 Line 43b  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 you paid in 2024 on your home. Your 
home doesn’t have to be located in Wisconsin. 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

                                                     Line Instructions                                                         33
Line 43b – How to Figure the Homeowner's School Property Tax Credit – continued
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 taxes between the 
    seller and buyer, divide them on the basis of the number of months each owned the home.
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 43a.)
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 which reflects your percentage of ownership. For example, if you and another person (not your spouse) 
    jointly owned a home on which taxes of $1,500 were paid, each of you can claim a credit based on $750 of taxes.

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 43b.

Caution If you are also claiming the renter’s credit on line 43a, 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 43b          But    Line 43b             But   Line 43b             But   Line 43b              But   Line 43b
    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 31.

 Line 43c  Prorated School Property Tax Credit

Your school property tax credit is limited based on the ratio of your Wisconsin income to federal gross adjusted 
income. Prorate your allowable credit using the formula below and enter on line 43c.

                    Sum* of lines 43a and 43b  x  Ratio on line 32  =  Prorated credit on line 43c

  *Can't be more than $300 ($150 if married filing a separate return or married filing as head of household).

34                                                      Line Instructions

 Line 47  Working Families Tax Credit
Nonresidents and part-year residents – don’t fill in any amount.  Only full-year residents are eligible for the working families 
tax credit.
Note:  If you are married filing a joint return and one spouse is a full-year Wisconsin resident, the resident spouse may be 
able to claim the working families tax credit.

Full-year residents – If you are married filing a joint return, read the instructions which follow.
Note:  You may not claim the working families tax credit if you may be claimed as a dependent on another person’s 
(for example, your parent’s) income tax return.

•  If the amount on line 30 of Form 1NPR is $18,000 or less, your credit is equal to the amount on line 46 of Form 1NPR. Fill 
 in the amount of your credit on line 47 of Form 1NPR.
•  If the amount on line 30 of Form 1NPR is more than $18,000 but less than $19,000, use the worksheet below to compute 
 your credit.
•  If the amount on line 30 of Form 1NPR is $19,000 or more, leave line 47 blank. You do not qualify for the credit.

                                         Working Families Tax Credit Worksheet
 Do not complete this worksheet if:
   •  You were a nonresident or part-year resident of Wisconsin for 2024
   •  Line 30 of Form 1NPR is $18,000 or less
   •  Line 30 of Form 1NPR is $19,000 or more
   •  You may be claimed as a dependent on another person’s return.
  1. Amount from line 46 of Form 1NPR   ........................................... 1.
  2. Total of the first five credits listed in the line 49 instructions  ........................  2.
  3. Subtract line 2 from line 1  ..................................................  3.
  4. Fill in $19,000  ..........................................  4.
  5. Fill in amount from line 30 of Form 1NPR  .....................  5.
  6. Subtract line 5 from line 4  .................................  6.
  7. Divide line 6 by one thousand (1,000).  Fill in decimal amount  ....................... 7.      .
  8. Multiply line 3 by line 7.  This is your working families tax credit.
    Fill in this amount on line 47 of Form 1NPR   ....................................  8.

 Line 48  Married Couple Credit
You may 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 taxable by Wisconsin
•  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 United States possessions

To figure the credit, fill in Schedule 2 on page 4 of Form 1NPR. Figure qualified earned income separately for yourself and 
your spouse on lines 1 through 5 in columns (A) and (B) of Schedule 2.

“Earned income” includes taxable wages, salaries, tips, other employee compensation, scholarships and fellowships (only 
amounts reported on a Form W-2), disability income treated as wages, and net earnings from self-employment reported 
to Wisconsin. Earned income doesn’t include deferred compensation (even though it may be reported on a Form W-2), 
interest, dividends, unemployment compensation, rental income, social security, pensions, annuities, or income that is 
not taxable to Wisconsin. Don’t consider the Wisconsin marital property law, marital property agreements, or unilateral 
statements in figuring each spouse’s earned income.

Example  You are a member of the U.S. Armed Forces on active duty. You claimed a subtraction on line 52 of Schedule M 
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.

                                             Line Instructions                                                         35

 Line 49  Nonrefundable Credits
If you are claiming any of the following credits, 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), Wis-
consin Economic Development Corporation (WEDC), or Wisconsin Housing and Economic Development Authority 
(WHEDA) approval, certification, or allocation with Form 1NPR. 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 49. See page 13 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 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.
•  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 and MA-M  Manufacturing– and Agriculture Credit    The manufacturing and agricultural 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 the Schedule MA-A or 
  MA-M for additional limitations on the allowable credit (e.g. business income limitation).
• Schedule HR – State Historic Rehabilitation Credit An individual who has received certification or approval of a project 
  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 an unused manufacturer’s sales tax credit of $25,000 or 
  less from 1998 through 2005 that you were unable to use for 2006-2023, complete Schedule MS to determine the amount 
  of carryover credit you may claim.
• 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    Tax credits may be available to persons doing business in Wisconsin 
  development zones. Complete 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.

36                                         Line Instructions
Line 49 – Nonrefundable Credits – continued
•  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. Complete 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 50  Credit for Net Income Tax Paid to Another State
If, while a Wisconsin resident, you paid a net income 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 50. Be sure to enter 
in the space on line 50 the 2-letter postal abbreviation for the other state to which you paid tax. If you paid tax to more than 
one other state, fill in the number “99” in the space. See the Schedule OS instructions for other situations where additional 
code numbers may be required. Include Schedule OS and copies of the other state’s return.
Caution Credit cannot be claimed for taxes paid to Illinois, Indiana, Kentucky, or Michigan on wages, salaries, commis-
sions, tips, bonuses, etc. you received from employment 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 53  Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases
If you made any taxable purchases from out-of-state firms during 2024 on which sales and use tax was not charged, 
you must report Wisconsin sales and use tax on these purchases on line 53 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 if the items 
were stored, used, or consumed in Wisconsin. Taxable purchases include furniture, carpet, clothing, computers, books, 
CDs, DVDs, cassettes, video tapes, certain digital goods (e.g., greeting cards, video games, music, and books, transferred 
electronically), artwork, 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.

 If you do not include an amount on line 53, 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.

Complete the worksheet that follows to determine the amount of Wisconsin sales and use tax you are liable for on any 
untaxed purchases. Fill in the amount from line 4 of the worksheet on line 53 of Form 1NPR.

             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 rate  ..........................                 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 53 of Form 1NPR  .........   $

                                              Line Instructions                                           37
Line 53 – Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases – continued

                                              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 54  Donations
Complete Part I of Schedule 3 (page 5 of Form 1NPR) 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 54 of Form 1NPR. Your donation will either 
reduce your refund or be added to tax due.

   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. Add the amounts 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 De-
partment 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 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 information fields must be completed to become registered. Do NOT 

38                                        Line Instructions
Line 54 – Donations – continued
complete Part II if you are a nonresident of Wisconsin or have moved out of the state. Instead go to donatelife.net to register 
in your current state of residence.

Visit donatelifewisconsin.org   to learn about organ and tissue donation in Wisconsin, become a donor, update your registra-
tion 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 55  Penalties on IRAs, Other Retirement Plans, MSAs, etc.
  Nonresidents – don’t fill in this line. Part-year and full-year residents – fill in this line if (1) you owe any of the federal 
penalty taxes listed below and (2) the action which caused you to owe the federal penalty tax occurred while you were a 
Wisconsin resident.

•  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 your federal Schedule 2 (Form 1040).
•  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 included on 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 are subject to the Wisconsin penalty, fill in the total of your federal penalty taxes in the space provided on line 55. 
Multiply the amount filled in by .33 (33%) and fill in the result on line 55. If you were required to file federal Form 5329 or 
5330, include a copy of your Form 5329 or 5330 with your Form 1NPR.

Note:  You are not subject to the penalty on payments from certain retirement plans if the payments are exempt from 
Wisconsin tax. See the Schedule M instructions for information on the retirement payments from local and state retirement 
systems and federal retirement systems that are exempt from Wisconsin tax.

 Line 56  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 56. See page 9 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 assets or on assets used in farming may be excluded from Wisconsin taxation if the 
  assets were held more than one year and the assets 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 otherwise 
  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 office or contact our 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 58  Wisconsin Income Tax Withheld
Add the Wisconsin  income tax withheld shown on your withholding statements (Forms W-2 [or W-2c if corrected], 
W-2G, 1042-S, 1099-G, 1099-R, 1099-MISC, and 1099-NEC or from a pass-through entity as shown on Wisconsin 
Schedule 2K-1, 3K-1, or 5K-1). Fill in the total on line 58. Paper clip readable copies of your withholding statements (include 
any Schedule 2K-1, 3K-1, or 5K-1) to page 1 of Form 1NPR.

                                                   Line Instructions                                                      39
Line 58 – Wisconsin Income Tax Withheld – continued

  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.

CAUTION  Nonresident entertainers who are claiming credit for cash deposit or withholding from an employer, as shown 
on Wisconsin Form WT-11, should claim such amounts as withholding on line 58. Do not claim such amounts as estimated 
tax paid on line 59. Submit a copy of Form WT-11 with your Wisconsin income tax return.

DO NOT:
•  Claim credit for tax withheld for other states (you must file in the other state to receive credit for the withholding)
•  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 it elected to be taxed at the entity level 
 and claimed a refund of the pass-through withholding or a written request was submitted to apply the withholding against 
 the tax liability at the entity level

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 59  2024 Wisconsin Estimated Tax Paid 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 59, check the amount of your estimated tax payments on the 
department’s website at https://www.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:
•  Any separate estimated tax payments made by each spouse
•  Any joint estimated tax payments
•  Any overpayments from your 2023 return(s) 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. You and your spouse may split your joint estimated tax payments and credits between you as you choose. If you 
cannot agree on how joint estimated tax payments are to be split between you, the department will split them between you 
according to your respective income tax liabilities.

Follow these instructions even if your spouse died during 2024.

Name change  If you changed your name because of marriage or divorce, and you made estimated tax payments using 
your former name, paper clip a statement to the front of Form 1NPR. 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.

 If you had withholding allocated to you from a pass-through entity, do NOT fill in such amount on line 59. Withholding 
from a pass-through entity should be included on line 58.

CAUTION  Nonresident entertainers should claim credit for cash deposits or withholding by an employer, as shown on 
Wisconsin Form WT-11, as withholding on line 58. Do            not claim such amounts on line 59.

40                                                                    Line Instructions

 Line 60  Earned Income Credit
Nonresidents and part-year residents –              don’t fill in any amount. Only full-year Wisconsin residents are eligible for the 
Wisconsin earned income credit.

     If you are filing a joint return and one spouse is a full-year Wisconsin resident, you may claim the Wisconsin earned 
income credit if you claimed the federal earned income credit and you had a qualifying child.

 "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  , complete Part III ofI Schedule   to show your recomputed federalIearned 
income credit for Wisconsin purposes.

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

Full-year residents – To claim the Wisconsin earned income credit, complete the following steps and fill in the required 
information in the spaces provided on line 60.

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 the 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  , fill in the earnedIincome credit 
        from Column II of line 1a for Part III of Schedule  . Otherwise, fill in theIfederal earned income credit from line 27 
        of federal Form 1040 or 1040-SR. 
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%
Step 4  Multiply the amount of your federal credit (Step 2) by the percentage determined in Step 3.  Fill in the result on 
        line 60. 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 1NPR. 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.

Note:  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 60. Write “EIC” in 
the space to the right of line 60. Complete your return through line 65 of Form 1NPR. Include a copy of your federal return 
(Form 1040 or 1040-SR) with your Form 1NPR.

 Line 61  Farmland Preservation Credit
Nonresidents and part-year residents – don’t fill in any amount. Only full-year Wisconsin residents are eligible for farmland 
preservation credit.
Note:  If you are filing a joint return and one spouse is a full-year Wisconsin resident, the resident spouse may be able to 
claim farmland preservation credit. Fill in the amount from line 17 of your Schedule FC on line 61a. Fill in the amount from 
line 13 of Schedule FC-A on line 61b. If you are claiming farmland preservation credit, include your completed Schedule FC 
or FC-A with your Form 1NPR.

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

 Line 62  Repayment Credit
If you repaid during 2024, an amount that you 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 cannot have been subtracted in computing Wisconsin adjusted gross income or 
used in computing the Wisconsin itemized deduction credit.

                                               Line Instructions                                                           41
Line 60 – Repayment Credit – continued
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 the amount of your credit.
Fill in the amount of your credit on line 62 of Form 1NPR. Include a statement showing how you computed your credit.

 Line 63  Homestead Credit
Nonresidents and part-year residents –  don’t fill in any amount. Only full-year Wisconsin residents are eligible for home-
stead credit.
Note:  If you are filing a joint return and one spouse is a full-year Wisconsin resident, the resident spouse may be able to 
claim homestead credit. Fill in the amount from line 19 of Schedule H on line 63. Include your completed Schedule H with 
Form 1NPR.

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

 Line 64  Eligible Veterans and Surviving Spouses Property Tax Credit
Nonresidents – don’t fill in any amount. Only full-year and part-year residents of Wisconsin are eligible for the credit.  Part-
year and full-year residents – read the instructions below.

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.)

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

An “eligible unremarried surviving spouse” means an unremarried surviving spouse, as certified by the Wisconsin Depart-
ment of Veterans Affairs (WDVA), of an individual who meets all of the following conditions:
•  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 
 National 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 purposes
 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)

“Eligible veteran” means an individual who is certified by the WDVA 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 indi-
 vidual unemployability

Computing the credit  The credit is equal to the property taxes paid by the claimant during the year on the claimant’s 
principal dwelling in Wisconsin, 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. “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 

42                                   Line Instructions
Line 64 – Eligible Veterans and Surviving Spouses Property Tax Credit – continued
than one acre. It may include a part of a multi-dwelling or multipurpose building and a part of the land upon which it is built 
that is used as the primary dwelling.

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 paid the property tax bill in 2 installments:

•  $1,500 on December 28, 2024
•  $1,500 on April 11, 2025

Taxpayer did not pay any of the 2023 property tax bill in 2024. 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.

Complete Worksheet 1 if your principal dwelling is located on more than one acre of land.

If your property contains land assessed as a type other than residential, complete Worksheet 2. You may have to contact 
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 Nonresidential 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.  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 I, 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.

                                           Line Instructions                                                              43
Line 64 – Eligible Veterans and Surviving Spouses Property Tax Credit – continued
 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 ten-
ants in common, use only that part of property taxes paid that reflects the ownership percentage of the claimant.  (See 
Exceptions below.)

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.

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. 

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 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 dva.wi.gov/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: Wisconsin Veterans Property Tax Credit, 201 W. Washington Ave., PO Box 7843, Madison WI 53707-7843.  
The WDVA will send you a certification of your eligibility.

Note:  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 a certification with your return.

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 65  Refundable Credits from Schedule CR
If you are claiming any of the following refundable credits, 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 65. 
See page 13 for information on obtaining Schedule CR.

44                                  Line Instructions
Line 65 – Refundable Credits from Schedule CR - continued
 •  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. 
    Complete Schedule EC.
 •  Schedule BD – Business Development Credit  The credit is based on wages paid to eligible employees, training 
    costs, and personal and real property investment. The credit is available to taxpayers who are certified by the WEDC. 
    Complete 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. Complete 
    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.

 Line 66  Amount Previously Paid
Amended return only – Complete this line only if this is an amended 2024 Form 1NPR. Fill in the amount of tax you paid 
with your original Form 1NPR plus any additional amounts paid after it was filed.
If you did not pay the full amount shown on your original Form 1NPR, 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 68  Amount Previously Refunded
Amended return only – Complete this line only if this is an amended 2024 Form 1NPR. Fill in the refund from your origi-
nal 2024 return (not including the amount applied to your 2025 estimated tax). This is generally the amount from line 71 of 
Form 1NPR.
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 penalty. 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 66 instead of line 68.

 Line 70  Amount You Overpaid
If line 69 is more than line 57, subtract line 57 from line 69 and fill in the difference on line 70. This is the amount you 
overpaid.
Amended return only – If the amount on line 70 (amount you overpaid) is less than the amount applied to your estimated 
tax on line 72, do not complete line 70. Instead, subtract line 70 from line 72 and fill in the result on line 73. This is the 
amount you owe.
Note:  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 74 
instructions to see if you owe underpayment interest. If you owe underpayment interest and you show an overpayment on 
line 70, reduce the amount on line 70 by the amount of underpayment interest on line 74.

 Line 71  Refund
Fill in on line 71 the amount from line 70 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 7. You may be required to include a copy of your judgment of divorce with 
your return.

                                                  Line Instructions                                                              45
Line 71 – Refund – continued

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 72  Amount Applied to 2025 Estimated Tax
Fill in on line 72 the amount, if any, of the overpayment on line 70 you want applied to your 2025 estimated tax.
If you are married filing a joint return, we will apply the amount on line 72 to your joint estimated tax. If you are married filing 
a separate return, we will apply the amount on line 72 to your separate estimated tax.
Amended return only – If this is an amended return, the amount to fill in on line 72 will generally be the amount to be 
applied to your 2025 estimated tax from line 72 of your original Form 1NPR. However, if you file your amended return by 
January 15, 2026, you may increase or reduce this amount.

 Line 73  Amount You Underpaid
If the amount on line 57 is more than the amount on line 69, subtract line 69 from line 57 and fill in the difference on line 73. 
This is 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 76. Do not include amount of interest in the total 
on either line 73 or 75.
 
Amended return only – If the amount on line 57 is more than the amount on line 69, subtract line 69 from line 57 and add 
the amount on line 72 (amount applied to estimated tax) to the result. This is the amount you underpaid. Fill in the amount 
you underpaid on line 73.
 
   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 74 instructions to see if you owe underpayment 
interest.

 Line 74    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 tax payments. 
In general, in each quarter of the year you should be paying enough tax through withholding payments and estimated 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 11.

Underpayment interest applies if either of the following occurs:
•  Line 73 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 52 minus the amounts on lines 60 through 65.

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 were a Wisconsin resident for all of 2023             , and you had no tax liability for 2023.
2.  The amounts on lines 58 and 59 on your 2024 return are at least as much as the tax shown on your 2023 return. This 
   exception does not apply if you did not file a 2023 Wisconsin return. Your estimated tax payments for 2024 must have 
   been made on time and for the required amount.

The “tax shown on your 2023 return” is the amount on line 52 minus the amounts on lines 60 through 65.

46                                             Line Instructions
Line 74 – Underpayment Interest – continued
 Fill in the exception code in the brackets to the left of line 74 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, 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 fill in exception code “04” in the brackets to the left of line 74. Failure to 
fill in the exception code may result in an assessment for underpayment interest.

Figuring underpayment interest
If the Exceptions on the previous page 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 74. If 
you are due a refund, subtract the underpayment interest from the overpayment you show on line 70. Include Schedule U 
with your Form 1NPR.

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 1NPR. Fill in the appropriate exception code in the 
brackets on line 74 only if you are enclosing an application for a waiver, qualify for an exception, or are using the annual-
ized 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 74. If the amount of underpayment interest is reduced, put a minus sign (−) in front of the 
amount on line 74.

If line 70 of Form 1NPR shows an overpayment and you are reducing the amount of underpayment interest, add the amount 
on line 74 to the amount on line 70 of Form 1NPR. Adjust lines 71 and 72 accordingly.

If line 73 of Form 1NPR shows an underpayment and you are reducing the amount of underpayment interest, add the 
amount on line 74 to the amount on line 73 of Form 1NPR. If the sum of lines 73 and 74 is greater than zero, enter the net 
amount on line 75. If the sum of lines 73 and 74 is less than zero, enter the net amount on line 70 as a positive number 
and complete lines 71 and 72 accordingly. Note: You may still owe interest (line 76) on the amount of tax you underpaid 
even if the sum of lines 73 and 74 is zero or an overpayment.
 
 Line 75   Amount You Owe
Add lines 73 and 74 and enter the amount on line 75. The amount on lines 75 and 76 is the total amount you owe.

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 online Go to the department’s website at: https://tap.revenue.wi.gov/pay/_/.
 
To pay by check or money order Make your check or money order payable to the Wisconsin Department of Revenue. 
Paper clip it to the front of your Form 1NPR. 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.
 
If you e-filed your return and are paying by check or money order, attach your payment to 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.

                                                Line Instructions                                                    47
Line 75 –Amount You Owe – continued
Installment payments 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 Pay-
ment Plan Request (Form A-771) go to https://www.revenue.wi.gov/DORForms/a-771.pdf. To file an installment agreement 
request electronically, go to https://www.revenue.wi.gov/Pages/HTML/payplan.aspx.
 
Note: Failure to pay your Wisconsin individual 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 it is paid.

 Line 76   Interest
Interest on the amount you underpaid is 12% per year from the due date of your 2024 return. Figure the interest on the 
underpayment from line 73. Enter the amount of interest on line 76. Do not include this interest in the total on line 73 or 75.

■ 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, enter the designee’s name, phone number, and any five digits the designee chooses as a 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:

•  Give the department any information that is 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 in the space provided on page 4. Form 1NPR is not considered a 
valid return unless you sign it. Your spouse must also sign if it is a joint return. Keep a copy of your return for your records.

■ 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 and your spouse are filing a claim together and both the claimant and the claimant’s spouse 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.

48                         2024 Standard Deduction Table For Form 1NPR Filers
Caution  Nonresident aliens and dual-status aliens are generally not permitted to claim the standard deduction. See instructions 
for line 34b.
If your federal income                                           If your federal income
(line 31 of Form 1NPR) is– And you are –                         (line 31 of Form 1NPR) is– And you are –
                                  Married Married      Head                                        Married Married     Head
             But           Single filing  filing       of a             But                 Single filing  filing      of a
   At        less                 jointly separately   Household At     less                       jointly separately  Household
   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
                                                                                                           Continued on page 49