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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
IC-015 (R. 6-24)
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