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       Schedule                                     Credit for Net Tax Paid
                     OS                                                  to Another State
             Wisconsin
       Department of Revenue                    Attach to your Wisconsin Form 1, 1NPR, or 2                                  2024
 Name(s) shown on Form 1, 1NPR, or 2                                                                                     Identifying number

To be eligible for this credit, you must have been a full-year or part-year Wisconsin resident in 2024 and have paid 2024 
state income tax on the same income to Wisconsin and another state.

 Be sure to include a copy of your                                       NO COMMAS
 tax return from the other state(s).                                     NO CENTS

                                                                                                                 State 1                   State 2
PART I  –  Income From Other State                                                                Postal abbr. →
 1      Wages, salaries, tips, etc ........................................                                    1         .00                      .00
 2     Business income / loss   .........................................                                      2         .00                      .00
 3     Capital gain / loss   .............................................                                     3         .00                      .00
 4     Other gains / losses  ............................................                                      4         .00                      .00
 5     IRA distributions, pensions, and annuities ...........................                                  5         .00                      .00
 6     Rental real estate, royalties, partnerships, S corporations, trusts, etc  .....                         6         .00                      .00
 7     Farm income / loss .............................................                                        7         .00                      .00
 8     Unemployment compensation  ....................................                                         8         .00                      .00
 9     Social security benefits   .........................................                                    9         .00                      .00
    10Other income                                                     .........................  10                     .00                      .00
     11Add lines 1 through 10 in each column .............................  11                                           .00                      .00
 Adjustments to Income
    12Deductible part of self-employment tax .............................  12                                           .00                      .00
    13Self-employed SEP, SIMPLE, and qualified plans  .....................  13                                          .00                      .00
    14Self-employed health insurance deduction ...........................  14                                           .00                      .00
    15IRA deduction .................................................  15                                                .00                      .00
    16Other adjustments to income                                                .............  16                       .00                      .00
    17Add lines 12 through 16 in each column  .............................   17                                         .00                      .00
    18Total income taxed by other state – subtract line 17 from line 11 ..........  18                                   .00                      .00

PART II – Calculation of Credit (Individual, Estate, or Trust Income Tax)

    19Income taxable to both Wisconsin and other state (see instructions)  ......  19                                    .00                      .00
    20Total income taxed by the other state (see instructions)  ................  20                                     .00                      .00
    21Divide line 19 by line 20. Carry the decimal to four places and fill in on line 21.
       If line 20 is less than line 19, enter 1.0000 ...........................  21                             .                         .
 22     From the income tax return of the other state, fill in the net tax amount after
       subtracting all nonrefundable and refundable credits (see instructions)  ....  22                                 .00                      .00
    23Multiply line 21 by line 22. Round the result to the nearest dollar. If tax was
    paid to another state and passed through to you by a tax-option (S) corpor-
    ation, limited liability company, or partnership, go on to Part III. Otherwise,
       skip lines 25 through 29 and go on to Part IV. If claiming a credit for net tax
       paid to Minnesota, Iowa, Illinois, or Michigan, skip lines 30 through 34 and
       fill in the amount from line 23 on line 35  ............................  23                                      .00                      .00
I-023 (R. 06-24)                                                                                                         Part III - See next page

2024 Schedule OS                                                                                                       Page 2 of 2
 Name(s) shown on Form 1, 1NPR, or 2                                                                Identifying number

                                                                                                    NO COMMAS; NO CENTS

PART III  –  Calculation of Credit (Shareholders, Partners, and Members)
                                                                                            State 1                   State 2
Caution:  See Instructions

 24  Postal abbreviation for state to which tax was paid  ...................  24
    25Income taxable to both Wisconsin and other state (see instructions) ......  25                .00                      .00
    26Total income taxed by the other state (see instructions) ................  26                 .00                      .00
    27Divide line 25 by line 26. Carry the decimal to four places and fill in on line
         27. If line 26 is less than line 25, enter 1.0000  .......................  27     .                         .
    28From the income tax return of the other state, fill in the net tax amount after
         subtracting all nonrefundable and refundable credits (see instructions) ....  28           .00                      .00
    29Multiply line 27 by line 28. Round the result to the nearest dollar. If claiming
         a credit for net tax paid to Minnesota, Iowa, Illinois, or Michigan, skip lines
         30 through 34 and fill in the amount from line 29 on line 36 .............  29             .00                      .00
PART IV - Credit Allowed
 30      Income taxable to both Wisconsin and other state (see instructions) ......  30             .00                      .00
 31      Wisconsin income from Form 1, line 7, Form 1NPR, line 30, or Form 2, see
        instructions  ..................................................  31                        .00                      .00
 32      Divide line 30 by line 31. Carry the decimal to four places and fill in on line
         32. If line 31 is less than line 30, fill in 1.0000  .......................  32   .                         .
 33      Fill in the Wisconsin net income tax from:
         • Form 1, line 12, less the amounts on lines 13 through 19
         • Form 1NPR, line 46, less the amounts on lines 47 through 49
         • Form 2, line 6c, less the amount on line 7 .........................  33                 .00                      .00
    34Multiply line 32 by line 33. Round the result to the nearest dollar  ........  34             .00                      .00
 35  Fill in the amount from line 23 ....................................  35                       .00                      .00
    36Fill in the amount from line 29 ....................................  36                      .00                      .00
 37  Add lines 35 and 36  ...........................................  37                           .00                      .00
    38Fill in the smaller of line 34 or line 37. If claiming a credit for net tax paid to
         Minnesota, Iowa, Illinois, or Michigan, fill in the amount from line 37 ......  38         .00                      .00
 39  Add the amounts in each column of line 38. Fill in the total here   ...........................   39                    .00
    40If you have tax paid to more than 2 states, fill in the amount from line 39 of
         any additional Schedules OS  .......................................................   40                           .00
 41  Add lines 39 and 40. This is your credit for tax paid to another state
         (see instructions)  ................................................................   41                           .00