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     Schedule
                                        Wisconsin Research Credits
                R                       File with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6
 Wisconsin Department                                                                                                                         2024
     of Revenue                         Read instructions before filling in this schedule
Name                                                                                                        Identifying Number

Round Amounts to Nearest  Dollar

 1   Enter Wisconsin research wage expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1      .00
  2  Enter Wisconsin research supplies expenses.............................................                                               2      .00
   3 Enter Wisconsin research computer rental expenses .......................................                                             3      .00
  4  Enter applicable percentage of Wisconsin contract research expenses .........................                                         4      .00
  5  Enter expenses used to compute the federal orphan drug credit that qualify as Wisconsin research
     expenses .........................................................................                                                    5      .00
  6  Add lines 1 through 5................................................................                                                 6      .00
  7  Wages included on line 6 that qualify for the Wisconsin development zones credit ................                                     7      .00
  8  Subtract line 7 from line 6. This is total Wisconsin research expenses..........................                                      8      .00
  9  Enter average Wisconsin qualified research expenses for the three prior years. If you did not have
     qualified Wisconsin research expenses in one or more of the three prior years, check () the box,
     skip to line 10, and enter 0 on that line ..................................................                                          9
     9a  1st prior year qualified research expenses ................    9a                                  .00
     9b  2nd prior year qualified research expenses ................    9b                                  .00
     9c  3rd prior year qualified research expenses ................    9c                                  .00
     9d  Total (add lines 9a through 9c)..........................      9d                                  .00
     9e  Divide line 9d by 3 .............................................................                                                 9e     .00
  10 Multiply line 9e by 50% (0.50) .........................................................  10                                                 .00
  11 Subtract line 10 from line 8. This is your eligible Wisconsin qualified research expenses               ...........  11                      .00
12   Check one of the boxes below to indicate the credit being claimed and the credit rate that applies.
     If you are claiming more than one research credit, see instructions. If the box on line 9 is checked,
     do not check one of the boxes.  Proceed to line 13.
     12a        Qualified research activities (5.75%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.05750 12a
     12b  Qualified research activities related to internal combustion engines (11.5%) ....... 0.11500                                    12b
     12c  Qualified research activities related to certain energy efficient products (11.5%) .... 0.11500                                 12c
13   If line 10 is -0- because you did not have qualified research expenses in one or more of the three prior
     years, and checked the box on line 9, check one of the boxes below to indicate the credit being
     claimed and the rate that applies. If you are claiming more than one research credit, see instructions.
     13a  Qualified research activities (2.875%) ..................................... 0.02875                                            13a
     13b  Qualified research activities related to internal combustion engines (5.75%) ....... 0.05750                                    13b
     13c  Qualified research activities related to certain energy efficient products (5.75%) .... 0.05750                                 13c
14   Multiply line 11DRAFTby the credit rate indicated on line 12 or line 13 .............................. 09-03-202414                          .00

IC-031 (R. 8-24)



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2024 Schedule R    Name                                                       ID Number                         Page 2 of 2

  15 Research credit passed through from other entities:
 15a  Entity Name
     FEIN                                          Amount 15a                         .00
 15b  Entity Name
     FEIN                                          Amount 15b                         .00
15c  Total pass through credits from additional schedule . . . .  15c                 .00
15d  Total pass through credits (add lines 15a through 15c).....................................            15d .00
16   Total research credits (add lines 14 and 15d). Form 3 and 5S filers stop here .................  16        .00
16a  Fiduciaries - Fill in the amount of credit allocated to beneficiaries ............................  16a    .00
16b  Fiduciaries - Subtract line 16a from line 16 ..............................................            16b .00
17   Multiply line 16 (line 16b for fiduciary) by .25 (25%) .......................................         17  .00
18   Amount of credit from line 16 (line 16b for fiduciary) used to offset tax.........................     18  .00
19   Subtract line 18 from line 16 (line 16b for fiduciary)  .......................................        19  .00
20   Enter the lesser of line 17 or line 19. This is the refundable portion of the credit ................. 20  .00
21   Subtract line 20 from line 19. This is the remaining nonrefundable portion of the credit............   21  .00
22   Carryover of prior year’s unused research credit. Include Schedule CF    .......................       22  .00
23   Add lines 18, 21, and 22. This is the total nonrefundable portion of the credit.Include Schedule CF 
     if the credit was not used in full .......................................................             23  .00

                   DRAFT 09-03-2024






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