Schedule

                                     Credit for Net Tax Paid to Another State
     ET-OSWisconsin                                                                                                              2024
    Department of Revenue            File with Wisconsin Schedule 5S-ET or Schedule 3-ET
Name                                                                                                                           Identifying Number

Part A – Calculation of Credit (Entity–level tax)                (Postal Abbreviation)  State 1                                   State 2
1  Income taxable to the entity in both Wisconsin and other state (see instructions)  ............          1
2  Total income taxed to the entity by the other state (see instructions)  ......................           2
3  Divide line 1 by line 2. Carry the decimal to four places and fill in on line 3. If line 2 is less than 
     line 1, enter 1.0000 ............................................................                      3
                                                                                                                             .                   .
4  From the income tax return of the other state, fill in the net tax amount after subtracting all  
     nonrefundable and refundable credits (see instructions)  ...............................               4
5  Multiply line 3 by line 4. Round the result to the nearest dollar. If tax was paid on behalf of 
     resident members on a composite return, go on to Part B. Otherwise, skip Part B and go on to  
     Part C. If claiming a credit for net tax paid to Minnesota, Iowa, Illinois, or Michigan, skip lines  
     11 through 14 and fill in the amount from line 5 on line 16 ..............................             5

Part B – Calculation of Credit (Tax paid on behalf of Wisconsin resident members on a composite return)
  6  Income taxable to both Wisconsin and other state (see instructions)  ..................... 6
  7  Total income taxed by the other state (see instructions)  ............................... 7
  8  Divide line 6 by line 7. Carry the decimal to four places and fill in on line 8. If line 7 is less 
     than line 6, enter 1.0000 ........................................................ 8
                                                                                                                             .                   .
  9  From the income tax return of the other state, fill in the net tax amount after subtracting all 
     nonrefundable and refundable credits (see instructions)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
  10 Multiply line 8 by line 9. Round the result to the nearest dollar. If claiming a credit for net tax 
     paid to Minnesota, Iowa, Illinois, or Michigan, skip lines 11 through 14 and fill in the amount  
     from line 10 on line 17  ........................................................ 10

Part C - Credit Allowed
  11 Income taxable to both Wisconsin and other state (see instructions)  .................... 11
  12 Wisconsin taxable income from Schedule 5S-ET, line 17 or Schedule 3-ET, line 18   ........ 12
  13 Divide line 11 by line 12. Carry the decimal to four places and fill in on line 13. If line 12 is less 
     than line 11, fill in 1.0000 ...................................................... 13
                                                                                                                             .                   .
  14 Fill in the Wisconsin net income tax from Schedule 5S-ET, line 18 or Schedule 3-ET, line 19  . 14
  15 Multiply line 13 by line 14. Round the result to the nearest dollar  ....................... 15
  16 Fill in the amount from line 5  ................................................... 16 
  17 Fill in the amount from line 10 .................................................. 17
  18 Add lines 16 and 17 .......................................................... 18
                                  Draft 08-06-24
  19 Fill in the smaller of line 15 or line 18. If claiming a credit for net tax paid to Minnesota, Iowa, 
     Illinois, or Michigan, fill in the amount from line 18  .................................. 19

Part D - Total Credit
  20 Add the amounts in each column of line 19. Fill in the total here  ...........................................            20
  21 If you have tax paid to more than 2 states, fill in the amount from line 20 of any additional Schedules ET-OS  ........   21
  22 Add lines 20 and 21. This is your credit for tax paid to another state. Enter on Schedule 5S-ET, line 19 or 
     Schedule 3-ET, line 20 ............................................................................ 22

IC-020 (R. 7-24)