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 Schedule
                                                Wisconsin Agricultural Credit
     MA-A
     Wisconsin Department                                                                              2024
                                  File with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6
       of Revenue
Name                                                                                         Identifying Number

Agricultural Credit

 Answer the questions below if you complete Part I, lines 1-15g.
 A  Do you produce, grow, or extract tangible personal property on property assessed as agricultural?  A         Yes No
 B  Do you only rent the farmland to others?...........................................                B         Yes No
 C  Did you begin operations in 2024?................................................                  C         Yes No

Part I:
Round Amounts to Nearest Dollar
 1  Fill in the amount of your production gross receipts.............................             1                  .00
 2  Cost of goods sold allocable to production gross receipts ... 2                          .00
 3   Direct costs allocable to production gross receipts ........ 3                          .00
 4   Add lines 2 and 3 .......................................................                    4                  .00
 5   Subtract line 4 from line 1.................................................                 5                  .00
 6   Indirect costs .....................................         6                          .00
 7   Production gross receipts (line 1)         7            .00
 8   All gross receipts ............            8            .00

 9   Divide line 7 by line 8 and multiply by 100 ...............  9   .                        %
 10  Multiply line 6 by the percentage on line 9 ....................................   10                           .00
  11 Subtract line 10 from line 5. If zero or less, stop here. You do not qualify for the
     agricultural credit. Otherwise, go to line 12a ..................................   11                          .00
12a  If all agricultural activities occurred in Wisconsin on property assessed as agricultural,
     check the box, skip lines 12b and 13, and enter 100.0000 on line 14 ...............          12a
12b  Average value of real property and improvements (assessed under sec. 70.32(2)(a)4.,
     Wis. Stats.) owned or rented, and used in Wisconsin to
     produce, grow, or extract qualified production property .... 12b                        .00
13   Average value of all real property and improvements, 
     owned or rented, and used to produce, grow, or extract
     qualified production property ........................ 13                               .00

  14 Divide line 12b by line 13 and multiply by 100 .................................  14                      .      %
15a  Multiply line 11 by the percentage on line 14 ..................................  15a                           .00
15b  Single entity filers - Fill in the amount from line 11 of Form 4 or line 10 of Form 4T  ....  15b               .00
15c  Combined group members filing Form 6 (see instructions) .......................               15c               .00
15d  Corporations filing Form 4 or 4T:  Fill in the smaller of lines 15a or 15b. Corporations
     filing Form 6: Fill in the smaller of lines 15a or 15c .............................  15d                       .00

                                                                                                       Go to Page 2

IC-015 (R. 6-24)

2024 Schedule MA-A Name                                                ID Number                          Page 2 of 2 

15e   Individuals, partnerships, tax-option (S) corporations, and fiduciaries:  Enter the
      amount from line 15a ....................................................                  15e                .00
  15f Individuals and fiduciaries:  Enter the amount of qualified production activities income
      taxed by another state and used to claim the Wisconsin credit for net tax paid to another 
      state. (Do not include partnership and tax-option (S) corporation income. See line 17) .  15f                 .00
15g   Subtract line 15f from line 15e .............................................              15g                .00
16  C - Corporations: Multiply line 15d by 0.075 (7.5%). Partnerships and tax-option (S)
      corporations: Multiply line 15e by 0.075 (7.5%). Individuals and fiduciaries:  Multiply
      line 15g by 0.075 (7.5%). This is your agricultural credit before pass-through credits ...  16                .00
17    Agricultural credit passed through from other entities – see instructions for limitations
      Entity Name
      FEIN                                                                                       17                 .00
18    Add lines 16 and 17. This is your 2024 credit (see instructions) ...................       18                 .00
      18a Fiduciaries - Fill in the amount of credit allocated to beneficiaries..............    18a                .00
      18b Fiduciaries - Subtract line 18a from line 18 ...............................           18b                .00
19    Carryover of unused agricultural credit. Include Schedule CF ....................          19                 .00
20    Add lines 18 and 19 (lines 18b and 19 if fiduciary)..............................          20                 .00
21    Tax on qualified business operations (individuals and beneficiaries, from chart below) .   21                 .00
22    Individuals and fiduciaries:  Enter the smaller of lines 20 or 21.  All others:  Enter the
      amount from line 20. Include Schedule CF if the credit was not used in full .........  22                     .00

Part II:

                   Computation of Business Income Limitation - Individuals and Fiduciaries Only
 1
          (a)              (b)                 (c)                 (d)                          (e)       (f)
                                                               Portion of
                                                             Tax Attributable
                                        Recomputed             to Agricultural             Credit         Enter Smaller
                                           2024 Tax            Activities                  Attributable   of Column
      Business             Tax                 Liability       [(b) - (c)]         to the Business        (d) or (e)

          A                    .00                       .00                   .00                   .00            .00
          B                    .00                       .00                   .00                   .00            .00
          C                    .00                       .00                   .00                   .00            .00
          D                    .00                       .00                   .00                   .00            .00
          E                    .00                       .00                   .00                   .00            .00
          F                    .00                       .00                   .00                   .00            .00
          G                    .00                       .00                   .00                   .00            .00
          H                    .00                       .00                   .00                   .00            .00
           I                   .00                       .00                   .00                   .00            .00
    2Amounts from additional businesses reported on additional schedules..................              2           .00
  3   Add the amounts from column (f) and line 2 above. Enter on line 21 above ..............           3           .00

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