Wisconsin Wisconsin Form 1 Instructional Booklet
Extracted from PDF file 2022-wisconsin-income-tax-instructions.pdf, last modified January 2023
Wisconsin Form 1 Instructional Booklet1 Wisconsin Income Tax 2022 Form 1 Instructions WI file is: Free: File your state tax return at no charge Accurate: It does the math for you Secure: Safe and secure website Visit revenue.wi.gov to file your Wisconsin state tax return online for free. Select WI file to get started Registering for My Tax Account allows you to: • Sign up for Wisconsin Identity Protection PIN (see page 34) • View/schedule estimated payments and cancel previously scheduled payments • Opt in to get email from DOR – no need to wait for the mail • Check refund status and more New in 2022 Additional Child and Dependent Care Tax Credit – A new credit is available to taxpayers claiming the federal child and dependent care tax credit. As a result, the child and dependent care expense subtraction is no longer available. See page 17. Federal Educator Expense Deduction – The maximum educator expense deduction taken on line 11 of federal Schedule 1 (Form 1040) is increased to $300. Wisconsin follows this federal increase, and the same amount may be taken for Wisconsin purposes. No adjustment is required on Schedule I. Federal Adjusted Gross Income – Line 1 of Form 1 now starts with federal adjusted gross income as computed on your federal income tax return filed with the IRS. Your federal adjusted gross income for Wisconsin purposes is computed on line 3 of Form 1. See page 13. College Savings Account – The subtraction for contributions to a Wisconsin state-sponsored college savings account is increased to $3,560 per beneficiary ($1,780 per beneficiary if you are married filing a separate return or a divorced parent). See the Schedule CS instructions. Tuition and Fee Expenses – The subtraction for tuition and fees is increased to $6,976 per student. The phase-out range also increased. See page 4 of the Schedule SB instructions. Reminder IRS Adjustments – If the IRS adjusted any of your federal income tax returns, you must notify us within 180 days of any adjustment affecting your Wisconsin income tax returns. See page 9. Tax returns are due: Tuesday April 18, 2023 Need help with your taxes? You may be eligible for free tax help. See page 2 for: • Who can get help • How to find a location • What to bring with you Para Assistencia Gratuita en Español Ver página 2 revenue.wi.gov FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your Social Security number on the Wisconsin income tax return is made under the authority of sec. 71.03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification purposes throughout the processing, filing and auditing of your return, and issuing refund checks. I-111 2 Table of Contents Page General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Which Form to File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Age . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Other Filing Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Who Should File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 • How To Get An Extension Of Time To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 • Filing Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 • Questions About Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 • Amending Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Special Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Tax Help / Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2022 Standard Deduction Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 2022 Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 2022 Tax Computation Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Wisconsin School District Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Servicio en Español Para ayuda gratuita para la declaración de sus impuestos y de el Crédito por Vivienda Familiar, llame al “211” para encontrar un sitio de Asistencia de Voluntarios para Impuestos (Volunteer Income Tax Assistance también conocido como VITA) cerca de usted. Muchos lugares ofrecen servicios en español. Para respuestas a las preguntas sobre impuestos, por favor llame el Departamento de Impuestos al (608) 266‑2486 para impuestos individuales y al (608) 266‑2776 para impuestos de negocios. Oprima el “2” para ayuda en español. Para más información, visite revenue.wi.gov, en el vinculo (link) “En Español” usted encontrará información sobre el Credito por Ingreso de Trabajo, información del Crédito por Vivienda Familiar, y mucho más – todo disponible en español. Free Tax Preparation Available (commonly referred to as VITA or TCE) Need help filing your taxes? Wisconsin residents can have their taxes prepared for free at any IRS sponsored Volunteer Income Tax Assistance (VITA) site or at any AARP sponsored Tax Counseling for the Elderly (TCE) site. These two programs have helped millions of individuals across the country in preparing their taxes. Trained volunteers will fill out your tax return. Many sites will even e‑file your return. Who can use these services? • Low to moderate income individuals • Individuals who qualify for the homestead credit or the earned income tax credit • Individuals with disabilities • Elderly individuals What should you bring? • W-2 wage and tax statements • Information on other sources of income and any deductions • Photo ID of taxpayer(s) • Social security cards of taxpayer(s) and dependents • If you are claiming a homestead credit, bring a • Both spouses must be present to file a joint return completed rent certificate or a copy of your 2022 property tax bill, a record of any Wisconsin Works (W2) payments received in 2022, and a statement from your physician or the Veteran’s Administration, or a document from the Social Security Administration if disabled and under age 62 VITA and TCE locations: • In Wisconsin, call 1‑800‑906‑9887 • Call the AARP at 1‑888‑227‑7669 • Visit revenue.wi.gov and search “VITA sites” • Call “211” for local free tax sites General Instructions 3 Which Form to File You must file Form 1 if you were a full-year resident of Wisconsin. You must file Form 1NPR if you: • Were domiciled* in another state or country at any time during the year, OR • Are married filing a joint return and your spouse was domiciled* in another state or country at any time during the year. *Your domicile is your true, fixed, and permanent home to which, whenever absent, you intend to return. You can be physically present or residing in one locality but maintain your domicile in another. Your domicile, once established, does not change unless all three of the following circumstances occur or exist: (1) You intend to abandon your old domicile and take actions consistent with that intent (2) You intend to acquire a new domicile and take actions consistent with that intent (3) You are physically present in the new domicile Who Must File Refer to the table to see if you are required to file a return for 2022. Filing status Age as of December 31, 2022 You must file if your gross income* (or total gross income of a married couple) during 2022 was: Single Under 65 65 or older $12,490 or more $12,740 or more Married-filing joint return Both spouses under 65 One spouse 65 or older Both spouses 65 or older $23,220 or more $23,470 or more $23,720 or more Married-filing separate return Under 65 65 or older $11,070 or more $11,320 or more (applies to each spouse individually) Head of household Under 65 $15,930 or more $16,180 or more 65 or older * Gross income means all income (before deducting expenses) reportable to Wisconsin. The income may be received in the form of money, property, or services. It does not include items that are exempt from Wisconsin tax. For example, it does not include social security benefits or U.S. government interest. Age If your birthday falls on January 1, 2023, you are considered to be a year older as of December 31, 2022. Example: If you were born on January 1, 1958, you are considered to be age 65 as of December 31, 2022. Other Filing Requirements You may have to file a return even if your income is less than the amounts shown on the table. You must file a return for 2022 if: • You could be claimed as a dependent on someone else’s return and either of the following applies: (1) Your gross income was more than $1,150 and it included at least $401 of unearned income, or (2) Your gross income (total unearned income and earned income) was more than – $11,790 if single, $15,230 if head of household, $21,820 if married filing jointly, or $10,370 if married filing separately. Unearned income includes taxable interest, dividends, capital gain distributions, and taxable scholarship and fellowship grants that were not reported to you on a Form W‑2. Earned income includes wages, tips, self-employment income, and scholarship and fellowship grants that were reported to you on a Form W‑2. • You owe a penalty on an IRA, retirement plan, Coverdell education savings account (excess contribution), ABLE account, health savings account, or Archer medical savings account. • You were a nonresident or part-year resident of Wisconsin for 2022 and your gross income was $2,000 or more. If you were married, you must file a return on Form 1NPR if the combined gross income of you and your spouse was $2,000 or more. A return does not have to be filed by a nonresident of Wisconsin if all income is exempt from tax as disaster relief work performed during a state of emergency declared by the Governor. For further information, see Publication 411, Disaster Relief. General Instructions 4 Who Should File Even if you do not have to file, you should file to get a refund if: • You had Wisconsin income tax withheld from your wages • You paid estimated taxes for 2022 • You claim the earned income credit or the veterans and surviving spouses property tax credit How To Get An Extension Of Time To File Your return is due April 18, 2023. If you cannot file on time, you can get an extension. You can use any federal extension provision for Wisconsin, even if you are filing your federal return by April 18. How to get an extension You do not need to submit a request for an extension to us prior to the time you file your Wisconsin return. When you file your Form 1 Include either of the following: • A copy of your federal extension application (for example, Form 4868) • A statement indicating which federal extension provision you want to apply for Wisconsin (for example, the federal automatic 6‑month extension provision) Note You will owe interest on any tax that you have not paid by April 18, 2023. This applies even though you may have an extension of time to file. If you do not file your return by April 18, 2023, or during an extension period, you may have to pay additional interest and penalties. If you expect to owe tax with your return, you can avoid the 1% per month interest charge during the extension period by paying the tax by April 18, 2023. Submit the payment with a 2022 Wisconsin Form 1‑ES. You can get this form at any Department of Revenue office or use our estimated income tax interactive voucher on our website. Use Form 1‑ES to make an extension payment even if you will be filing your return electronically – do not use Form PV. Exception: You will not be charged interest during an extension period if (1) you served in support of Operation Freedom’s Sentinel in the United States, (2) you qualify for a federal extension because of service in a combat zone or contingency operation, or (3) you qualify for a federal extension due to a federally-declared disaster. See Special Conditions below. If you were a farmer or fisher and you did not make estimated tax payments, you must file your return and pay any tax due by March 1, 2023, to avoid paying interest for underpayment of estimated tax. Farmers and fishers are individuals who earn at least two-thirds of their gross income (gross income of both spouses if married filing a joint return) from farming or fishing. Special Conditions A “Special Conditions” section is located to the right of the Filing Status section on page 1 of Form 1. If you have an extension of time to file due to service in support of Operation Freedom’s Sentinel in the United States, enter “01” in the Special Conditions box. If you qualify for an extension because of service in a combat zone or contingency operation, enter “02” in the box. If you qualify for a 2-month extension because you live outside or are on duty in military or naval service outside the United States or Puerto Rico on the due date of the return, enter "18" in the box. If you qualify for an extension because of a federally-declared disaster, enter “03” in the box and indicate the specific disaster on the line provided. Filing Your Return Preparing to file Before filing your return, follow the steps below in the order listed: 1. Gather your records – Make sure that you have all of your income expense records (for example, wage, interest, and dividend statements) 2. Electronic filing (e-filing) vs. paper filing – If you e-file, follow the instructions included in your software; otherwise, for paper filing, continue with step 3 3. Complete federal return – Complete your federal return and its supporting schedules; however, if you are not required to file a federal return, list the sources and amounts of your income and deductions on a separate sheet Electronic filing (e‑filing) Electronic filing is the fastest way to get your federal and state income tax refunds. We can deposit your Wisconsin refund directly into a financial institution account. You may pay by electronic funds transfer if you file electronically. File early and schedule payment as late as April 18. Go to revenue. wi.gov/Pages/FAQs/pcs-e-faq.aspx for more information. General Instructions 5 There are several options to file your Wisconsin income tax return electronically: • Wisconsin e-file – Available for free on the Department of Revenue website at revenue.wi.gov/Pages/WI-efile/home.aspx • My Tax Account (MTA) – Certain taxpayers may be able to file their individual income tax returns in MTA. In order to use MTA to file your return, you must meet the following qualifications: • Full-year Wisconsin resident • Filing status is single or head of household, not married • Wage (Form W-2) income OR income from Forms 1099-R, 1099-MISC, 1099-NEC, 1099-INT, and W-2G only • Only claiming school property tax credit and/or itemized deduction credit • May claim dependents, but cannot be claimed as a dependent • Tax professional – Visit our website at revenue.wi.gov/Pages/OnlineServices/city-home.aspx for information on finding a tax professional • Tax preparation software – Purchase off-the-shelf tax preparation software to install on your computer (see revenue.wi.gov/Pages/OnlineServices/offshelf.aspx), or connect to one of the private vendor websites that offer electronic filing (see revenue.wi.gov/Pages/OnlineServices/webased.aspx) Paper filing Electronic filing (e-filing) is the fastest way to receive your refund. However, if you paper file, there are several things you can do to ensure you receive your refund faster. Important information: • • • • • • • • • • • • • Send original copies Use black ink Clearly write your name and address using capital letters (do not use mailing labels) Do not use commas and dollar signs as they can be misread when scanned Round amounts to whole dollars Do not add cents in front of the preprinted zeros on entry lines To indicate a negative number, use a negative sign (for example, -8300 not (8300)) Print your numbers clearly: Do not use: If you make a mistake, erase or start over (do not cross out entries) Put entries on the lines and do not write in the margins or above or below the lines Lines where no entry is required should be left blank (do not enter zeros) Do not draw vertical lines in entry fields (they can be read as a “ı” when scanned) Do not staple your return as stapling will delay the processing of your return and any refund Filing your return When filing your return, complete the steps below in the order listed: 1. Complete Wisconsin return – Follow the line instructions as you fill in your return and sign your complete return (a joint return must be signed by both spouses) 2. Check and assemble return – Check your return for any errors or missing documents and see below for information on how to assemble your return 3. Make a copy – Make a copy of your return for your records 4. Mail return – Mail your return and all required documents (see page 6 for the address) Assembling your return Begin by putting the four pages of Form 1 in numerical order. Then, attach, using a paper clip, the following in the order listed. Note: If filing Form 804, Claim for Decedent's Wisconsin Income Tax Refund, with the return, place Form 804 on top of Form 1. Do not attach a Form W-RA if you are filing your return on paper. Form W-RA is used only when submitting information for an electronically-filed return. 1. Payment – If you owe an amount with your return, paper clip your payment to the front of Form 1, unless you are paying by credit card or online. 2. Wisconsin schedules – Copies of appropriate Wisconsin schedules and supporting documents, such as Schedule H or H‑EZ (homestead credit), Schedule FC or FC‑A (farmland preservation credit), or Schedule CR. If you are reporting income and expenses of a disregarded entity, attach Schedule DE, Disregarded Entity Schedule. General Instructions 6 3. Amended return – Include Schedule AR, Explanation of Amended Return, with your amended return and all supporting forms and schedules for items changed. Don’t send a copy of your original return. 4. Form W-2 or 1099 – The appropriate copy of each of your withholding statements (Forms W‑2, W‑2G, 1099‑G, 1099‑R, 1099‑MISC, and 1099-NEC). 5. Federal return – A complete copy of your federal return (Form 1040 or 1040-SR) and its supporting schedules and forms (such as federal Form 8886, Reportable Transaction Disclosure Statement.) 6. Extension form or statement – A copy of your federal extension application form or required statement if you are filing under an extension of time to file. 7. Divorce decree – • Persons divorced after June 20, 1996, who compute a refund - If your divorce decree apportions any tax liability owed to the department to your former spouse, include a copy of the decree with your Form 1. Enter “04” in the Special Conditions box on page 1 of Form 1. This will prevent your refund from being applied against such tax liability. • Persons divorced who file a joint return – If your divorce decree apportions any refund to you or your former spouse, or between you and your former spouse, the department will issue the refund to the person(s) to whom the refund is awarded under the terms of the divorce. Include a copy of the portion of your divorce decree that relates to the tax refund with your Form 1. Enter “04” in the Special Conditions box on page 1 of Form 1. 8. Injured spouse – If you are filing federal Form 8379, Injured Spouse Allocation, include a copy with your Form 1. Enter “05” in the Special Conditions box on page 1 of Form 1. CAUTION Be sure to file all four pages of Form 1. Send the original of your return. Do not send a photocopy. Where to File Mail your return (an original return or amended return) to the Wisconsin Department of Revenue at: (if tax is due) PO Box 268 Madison WI 53790-0001 (if refund or no tax due) PO Box 59 Madison WI 53785-0001 (if homestead credit claimed) PO Box 34 Madison WI 53786-0001 Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over ¼” thick). Also, include your complete return address. Private Delivery Services You can use certain private delivery services approved by the Internal Revenue Service (IRS) to meet the timely filing rule. The approved private delivery services are listed in the instructions for your federal tax form. Items must be delivered to Wisconsin Department of Revenue, 2135 Rimrock Rd., Madison WI 53713. Private delivery services cannot deliver items to PO boxes. The private delivery service can tell you how to get written proof of the mailing date. Questions About Refunds Call: (608) 266‑8100 in Madison, Visit our website at: revenue.wi.gov (414) 227‑4907 in Milwaukee, or 1‑866‑WIS‑RFND (1‑866‑947‑7363) toll-free within the U.S. or Canada If you need to contact us about your refund, please wait at least 12 weeks after filing your Form 1. Refund information may not be available until that time. The department may not issue a refund before March 1 unless both the individual and the individual’s employer have filed all required returns and forms with the department for the taxable year for which the refund was claimed. You may call one of the numbers listed above or write to: Mail Stop 5-77 Wisconsin Department of Revenue PO Box 8949 Madison WI 53708-8949 If you call, you will need your social security number and the dollar amount of your refund. An automated response is available when you call one of the numbers listed above. If you need to speak with a person, assistance is available Monday through Friday from 7:45 a.m. to 4:30 p.m. by calling (608) 266‑2486 in Madison (long-distance charges, if applicable, will apply). You may also get information on your refund using our secure website at revenue.wi.gov. General Instructions 7 Amending Your Return File an amended return only after you file your original return. Generally, a claim for refund must be filed within 4 years after the unextended due date of your original return (for example, April 15, 2027, for 2022 calendar-year returns). However, a claim for refund to recover all or part of any tax paid as a result of an office or field audit may be filed within 4 years after the date assessed. This applies only if you paid the tax and did not file a petition for redetermination (written appeal). If you filed an amended return with the IRS or another state, you generally must also file an amended Wisconsin return within 180 days. You must file an amended Wisconsin return if the changes affect your Wisconsin income, any credit, or tax payable. You should also file an amended Wisconsin return to claim a refund or pay any additional tax due even though you are not amending your federal or other state return. If your original return was filed on Form 1, you would file an amended return using Form 1 and checking the amended return space at the top of page 1. Exception: If you incurred a net operating loss (NOL) on your 2022 Form 1 and elect to carry the NOL back to 2020 and 2021, you must file Form X-NOL, Carryback of Wisconsin Net Operating Loss, for the appropriate year to amend your return and claim a refund. Be sure to include Schedule AR with your amended return to explain all changes and the reason for the change. Check the space on Form 1 to indicate your filing status on the amended return. If you are changing from separate returns to a joint return, both of you must sign the amended return. If there is any tax due, it must be paid in full. You cannot change from joint to separate returns after the due date for filing your original return has passed. If you are changing your filing status, the amount to fill in on line 1 of Form 1 as federal adjusted gross income must be based on the same filing status used for Wisconsin. For example, you and your spouse both originally filed Form 1 as married filing a separate return. You are amending to change your filing status to married filing a joint return. The amount to fill in on line 1 must be taken from a federal return based on a married filing joint status. If you did not file a joint federal return, you should prepare a pro forma federal return using a married filing joint return status. The federal adjusted gross income and other amounts from this pro forma return are then used to complete the amended return. Follow the Form 1 instructions to complete your amended return. If you are changing an amount on any line of Form 1, fill in the corrected amount on that line. If you are not changing an amount on a line, fill in the amount from your 2022 return as originally filed or as you later amended it. If your latest filed return was changed or audited by the department, use the corrected figures from the adjustment notice. Credit Repayments If you are required to repay a Wisconsin credit, you must amend your Wisconsin return for the year in which the disposal of the property occurred to report the amount of the repayment. Report the repayment on line 25. See below for examples of credits which you may have to repay. • State historic rehabilitation credit You may have to repay all or part of the state historic rehabilitation credit if you disposed of the property within 5 years after the date on which the preservation or rehabilitation work was complete or the Wisconsin Historical Society determines that you have not complied with all of the requirements. If sale, conveyance, or noncompliance of the property on which the historic rehabilitation credit is computed occurs during the 1st, 2nd, 3rd, 4th, or 5th year after the date on which the preservation or rehabilitation is completed, then 100%, 80%, 60%, 40%, or 20%, respectively, of the amount of the credits received for rehabilitating or preserving the property will be calculated and added back into the individual's tax liability, according to sec. 71.07(9r)(k), Wis. Stats. The repayment is made for the taxable year in which the recapture event occurs. The IRS created federal Form 4255, Recapture of Investment Credit, and the federal Form 4255 instructions in order to compute the amount of the historic rehabilitation tax credit required to be repaid. While Wisconsin has a separate historic tax credit for personal residences, federal Form 4255 can be used to determine the repayment by substituting the Wisconsin credit for the federal credit. Example: Taxpayer completed $20,000 of historic rehabilitation expenditures which were approved on November 1, 2020. Taxpayer computes a Wisconsin historic rehabilitation credit of $5,000 ($20,000 qualified rehabilitation expenses x 25% credit rate). Taxpayer uses $1,000 of credit to offset tax in 2020 and $2,000 of credit to offset tax in 2021. On December 1, 2022, the property is sold. The repayment is figured as follows: 1. Compute the number of full years between the date the property was approved and when it was sold and use the result to find the recapture percentage in the chart on the next page. The number of full years between November 1, 2020, and December 1, 2022, is two, so the recapture percentage is 60%. General Instructions Number of Full Years from Date Approved to Recapture Date Recapture Percentage 0 100% 1 2 3 80% 60% 40% 4 5 20% 0% 8 2. Determine the recapture amount: 1 2 Total amount of historic credit used to offset tax Less: Historic tax credits not used to offset tax from an additional property 3 4 Total (subtract line 2 from line 1) 5 Multiply line 3 by line 4. This is the amount of repayment required on the 2022 tax return Recapture percentage from table above $3,000 $ 0 $3,000 0.60 $1,800 3. Compute the amount of unused credit carryover available $5,000 1 2 Total amount of credit computed Less: Amount of credit claimed on tax return $3,000 3 4 Total (subtract line 2 from line 1) $2,000 5 Multiply line 3 by line 4. This is the available credit carryover Enter the inverse of the recapture percentage (1-0.60) 0.40 $ 800 4. Reporting the repayment Enter the repayment on line 25 of Form 1. Include a copy or attach a PDF of the federal Form 4255 used to compute the repayment. Write "Wisconsin" at the top. • Supplement to federal historic rehabilitation credit If you were required to repay to the IRS a portion of the federal historic rehabilitation credit and you claimed the same qualified rehabilitation expenditures for the Wisconsin credit, you must repay to the department a proportionate amount of the Wisconsin credit. Note: The amount of the credit recapture percentage figured for federal purposes is used for the Wisconsin credit repayment percentage, unless a different amount of qualified rehabilitation expenditures is used for the Wisconsin credit. If a different amount is used, substitute those amounts on federal Form 4255 to figure the amount of repayment for Wisconsin. Include a copy or attach a PDF of the refigured federal Form 4255 and write "Wisconsin" at the top. If you did not claim the federal historic rehabilitation tax credit and only claimed the Wisconsin supplement to federal historic rehabilitation credit, the computation for repayment of the supplement to the federal historic rehabilitation credit is the same as the computation for repayment of the state historic rehabilitation credit shown above. • Angel investment credit or early stage seed investment credit If an investment for which you claimed the angel investment credit or early stage seed investment credit in a prior year was held for less than three years, you must repay the amount of the credit that you received related to the investment. This does not apply if the investment becomes worthless, as determined by WEDC, during the 3-year period or if you kept the investment for at least 12 months and a bona fide liquidity event, as determined by WEDC, occurs during the 3-year period. • Low-income housing credit If the qualified basis of the qualified development is less than the amount of the qualified basis of the last day of the immediately preceding taxable year, you must repay an amount equal to the amount you were required to repay to the IRS for the federal low-income housing credit. Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations in effect as of November 3, 2022: ch. 71, Wis. Stats., and secs. 42, 50, 67, 72, 220, 223, 265, 529A, 530, 4975, 6081, 6402, 7508, and 7508A, IRC. 9 Special Instructions Penalties for Not Filing Returns or Filing Incorrect Returns If you do not file an income tax return which you are required to file, or if you file an incorrect return due to negligence or fraud, penalties and interest may be assessed against you. The interest rate on delinquent taxes is 18% per year. Civil penalties can be as much as 100% of the amount of tax not reported on the return. Criminal penalties for failing to file or filing a false return include a fine up to $10,000 and imprisonment. Fraudulent or Reckless Credit Claims Fraudulent or reckless claims for any refundable credit, including, but not limited to, the earned income credit, homestead credit, or the veterans and surviving spouses property tax credit, are subject to filing limitations. If you file a “fraudulent claim,” you will not be allowed to take any refundable credit for 10 years. “Fraudulent claim” means a claim that is false or excessive and filed with fraudulent intent. If you file a “reckless claim,” you will not be allowed to take any refundable credit for 2 years. “Reckless claim” means a claim that was improper, due to reckless or intentional disregard of income tax law or department rules and regulations. You may also have to pay penalties. Internal Revenue Service Adjustments Did the IRS adjust any of your federal income tax returns? If yes, you may have to notify the Department of Revenue of such adjustments. You must notify the department if the adjustments affect your Wisconsin income, any credit, or tax payable. The department must be notified within 180 days after the adjustments are final. You must submit a copy of the final federal audit report by doing one of the following: (1) Including it with an amended return that reflects the federal adjustments (2) Mailing the copy to: Wisconsin Department of Revenue Audit Bureau PO Box 8906 Madison WI 53708-8906 Estimated Tax Payments Required for Next Year If your 2023 Wisconsin income tax return will show a tax balance due to the department of $500 or more, you must do one of the following: • Make estimated tax payments for 2023 in installments beginning April 18, 2023, using Wisconsin Form 1-ES • Increase the amount of income tax withheld from your 2023 pay For example, you may have a tax balance due with your return if you have income from which Wisconsin tax is not withheld. If you do not make required installment payments, you may be charged interest. For more information, contact the department’s Customer Service Bureau at (608) 266‑2486 or visit any Department of Revenue office. For additional information on making payments, see our Make a Payment website. If you must file Form 1‑ES for 2023 and do not receive a form in the mail, go to our website to fill out the Wisconsin Estimated Income Tax Interactive Voucher or contact any Department of Revenue office. Armed Forces Personnel If you were a Wisconsin resident on the date you entered military service, you are considered a Wisconsin resident during your entire military career unless you take action to change your legal residency. For more information, get Publication 128, Wisconsin Tax Information for Military Personnel and Veterans. Homestead Credit The Wisconsin homestead credit program provides direct relief to homeowners and renters. You may qualify if you were: – At least 18 years old on December 31, 2022 – If you were under age 62, and not disabled, you must have earned income to qualify Special Instructions 10 – A legal resident of Wisconsin for all of 2022 – Not claimed as a dependent on anyone’s 2022 federal tax return (unless you were 62 or older on December 31, 2022) – Not living in tax-exempt public housing for all of 2022 (Note: Some exceptions apply to this rule and are explained in the instructions for the homestead credit schedule) – Not living in a nursing home and receiving medical assistance (Title XIX) when you file for homestead credit – Had total household income, including wages, interest, social security, and income from certain other sources, below $24,680 in 2022 If you (or your spouse if married) claim the veterans and surviving spouses property tax credit or farmland preservation credit, you are not eligible for homestead credit. For more information about homestead credit, contact our Homestead Unit in Madison at (608) 266-8641 or any department office. See page 11 for information on obtaining Schedule H or H‑EZ, which you must complete to apply for the credit. Schedules H and H‑EZ are also available at many libraries. Farmland Preservation Credit The farmland preservation credit program provides an income tax credit to Wisconsin residents who own farmland in Wisconsin. If you claim homestead credit or the veterans and surviving spouses property tax credit, you are not eligible for farmland preservation credit. For more information about farmland preservation credit, contact our Farmland Preservation Unit in Madison at (608) 266‑2442 or visit any department office. See page 11 for information on obtaining Schedule FC or FC‑A, which you must complete to apply for the credit. Death of a Taxpayer A return for a taxpayer who died in 2022 should be filed on the same form which would have been used if they had lived. Include only the taxpayer’s income up to the date of their death. If there is no estate to probate, a surviving heir may file Form 1 for the person who died. If there is an estate, the personal representative for the estate must file the return. The person filing the Form 1 should sign it and indicate their relationship to the person who died (for example, “surviving heir” or “personal representative”). Be sure to fill in the surviving heir’s or personal representative’s mailing address in the address area of Form 1. If the taxpayer did not have to file a return but paid estimated tax or had tax withheld, a return must be filed to get a refund. If you are filing a return on behalf of a decedent, submit Form 804, Claim for Decedent’s Wisconsin Income Tax Refund, with the return and check the box below the special conditions box on page 1 of Form 1. If you did not submit Form 804 with the return, you were issued a refund, and you are not able to cash the refund check, complete Form 804 and mail the completed form and refund check to the address shown on Form 804. If your spouse died during 2022 and you did not remarry in 2022, you can file a joint return. You can also file a joint return if your spouse died in 2023 before filing a 2022 return. A joint return should show your spouse’s 2022 income before death and your income for all of 2022. Write “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, they must also sign. If the return for the decedent is filed as single, head of household, or married filing separate, enter “06” in the Special Conditions box and indicate the date of death on the line provided. If a joint return is being filed, enter “06” in the box if it is the primary taxpayer (person listed first on the tax form) who is deceased and the date of death. If it is the spouse who is deceased, enter “07” in the box and the date of death. If both spouses are deceased, enter “08” in the box and both dates of death. If your spouse died before 2022 and you have not remarried, you must file as single or, if qualified, as head of household. For more information about the final income tax return to be filed for a deceased person, visit any Department of Revenue office or call the department’s Customer Service Bureau at (608) 266‑2486. Requesting Copies of Your Returns The Department of Revenue will provide copies of your Wisconsin returns for prior years. Persons requesting copies should complete the online application at tap.revenue.wi.gov/mta, then click on Request Tax Record Copy under Additional Services. Include all required information and fee with your application. 11 Tax Help / Resources Tax Help and Additional Forms You can get tax help, forms, or publications at any of the following Department of Revenue offices: (Note: Mail completed returns to the address shown on the return.) Customer assistance: phone: (608) 266-2486 email: [email protected] Appleton – 265 W. Northland Ave. Appleton WI 54911-2016 Forms requests: phone: (608) 266-1961 website: revenue.wi.gov Eau Claire – State Office Bldg., 718 W. Clairemont Ave. Eau Claire WI 54701-4558 Madison – Mail Stop 5‑77 2135 Rimrock Rd. PO Box 8949 Madison WI 53708-8949 Green Bay – 200 N. Jefferson St., Rm. 140 Green Bay WI 54301-5189 The Wausau office is open on a limited schedule. Milwaukee – State Office Bldg., 819 N. 6th St., Rm. 408 Milwaukee WI 53203-1606 Internet Address Our website, revenue.wi.gov, has many resources to help you with your tax needs, including: • Complete electronic forms and submit them for free • Download forms, schedules, instructions, and publications • View answers to common questions • Email us comments or request help • File your return electronically TTY Equipment – Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay System at 711. Publications Available The following is a list of some of our publications. These publications give detailed information on specific areas of Wisconsin tax law. You can get these publications from any department office or from our website. Number and Title 102 Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders 103 Reporting Capital Gains and Losses for Wisconsin 106 Wisconsin Tax Information for Retirees 109 Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2022 111 How to Get a Private Letter Ruling From the Wisconsin Department of Revenue 113 Federal and Wisconsin Income Tax Reporting Under the Marital Property Act 117 Guide to Wisconsin Wage Statements and Information Returns 120 Net Operating Losses for Individuals, Estates, and Trusts 121 Reciprocity 122 Tax Information for Part-Year Residents and Nonresidents 125 Credit for Tax Paid to Another State 126 How Your Retirement Benefits Are Taxed 127 Wisconsin Homestead Credit Situations and Solutions 128 Wisconsin Tax Information for Military Personnel and Veterans 401 Extensions of Time to File 405 Wisconsin Taxation Related to Native Americans 503 Wisconsin Farmland Preservation Credit 600 Wisconsin Taxation of Lottery Winnings 601 Wisconsin Taxation of Pari-Mutuel Wager Winnings Line Instructions 12 Before completing Form 1, first fill in your federal return and its supporting attachments. If you are not required to file a federal return, list the sources and amounts of your income and deductions on a separate sheet and include it with your Form 1. Follow these instructions to complete Form 1. Prepare one copy for your records and another to be filed with the department. Use black ink to complete the copy of Form 1 that you submit to the department. Do not use pencil or red ink. Amended Return If you already filed your original return and this is an amended return, place a check mark where indicated at the top of Form 1. For more information, see Amending Your Return on page 7 of these instructions. Be sure to include a copy of Schedule AR with your amended return. Period Covered File your 2022 return for calendar year 2022 and fiscal years that begin in 2022. For a fiscal year, a 5253 week period, or a short-period return, fill in the taxable year beginning and ending dates in the taxable year space at the top of the form. If your return is for a fiscal year, a 52-53 week period, or a short-period, also enter “11” in the Special Conditions box located to the right of the Filing Status section on page 1 of Form 1. Name and Address Print or type your legal name and address. Include your apartment number, if any. If you are married filing a joint return, fill in your spouse’s legal name (even if your spouse did not have any income). If you filed a joint return for 2021 and you are filing a joint return for 2022 with the same spouse, be sure to enter your names and social security numbers in the same order as on your 2021 return. Fill in your PO Box number only if your post office does not deliver mail to your home. Social Security Number Fill in your social security number. You must also fill in your spouse’s social security number if you are married filing a joint return or married filing a separate return (including married filing as head of household). Filing Status Check the appropriate space to indicate your filing status. More than one filing status may apply to you. If it does, choose the one that will give you the lowest tax. If you became divorced during 2022 or are married and will file a separate return (including a married person filing as head of household), you should get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2022, for information on what income you must report. Single You may check “single” if any of the following was true on December 31, 2022: • You were never married • You were legally separated under a final decree of divorce or separate maintenance. Note: A decree of separate maintenance in Wisconsin is a judgement of legal separation granted by a judge under sec. 767.35, Wis. Stats. • You were widowed before January 1, 2022, and did not remarry in 2022 Married filing joint return Most married couples will pay less tax if they file a joint return. You may check “married filing joint return” if any of the following is true: • You were married as of December 31, 2022 • Your spouse died in 2022 and you did not remarry in 2022 • You were married at the end of 2022, and your spouse died in 2023 before filing a 2022 return A married couple may file a joint return even if only one had income or if they did not live together all year. However, both spouses must sign the return. If you file a joint return, you may not, after the due date for filing that return, amend it to file as married filing separately. A joint return cannot be filed if you and your spouse have different tax years. If you file a joint return, both you and your spouse are responsible for any tax due on the return. This means that if one spouse does not pay the tax due, the other may have to. Married filing separate return If you file separate returns, you will usually pay more state tax than if you file a joint return. Your tax may be higher on separate returns because: • You cannot take the married couple credit • If you lived with your spouse at any time in 2022, a greater amount of any unemployment compensation that you received may be taxable • You will not qualify for the disability income exclusion • You will not qualify for the earned income credit Line Instructions 13 Head of household If you qualify to file your federal return as head of household, you may also file as head of household for Wisconsin. Unmarried individuals who paid over half the cost of keeping up a home for a qualifying person (such as a child) can use this filing status. Certain married persons who lived apart from their spouse for the last 6 months of 2022 who paid over half the cost of keeping up a home that was the main home of their child, stepchild, or foster child for more than half of 2022 may be able to use this status. If you qualify to file as head of household and are NOT married, check "Head of household, NOT married". If you are married and qualify to file as head of household, be sure to check “Head of household, married". Also fill in your spouse’s name and social security number in the spaces provided. If you do not have to file a federal return, contact any Department of Revenue office to see if you qualify. If you file your federal return as a qualifying surviving spouse, you may file your Wisconsin return as head of household. Tax District Check either city, village, or town and fill in the name of the Wisconsin city, village, or town in which you lived on December 31, 2022. Also fill in the name of the county in which you lived. School District Number See the list of school district numbers on page 44. Fill in the number of the school district in which you lived on December 31, 2022. Special Conditions Below is a list of the special condition codes that you may need to enter in the special conditions box on Form 1. Be sure to read the instruction on the page listed for each code before using it. Using the wrong code or not using a code when appropriate could result in an incorrect tax computation or a delay in processing your return. Code Code Code Code 01 Extension – Operation Freedom’s Sentinel (page 4) 08 Both taxpayers deceased (page 10) 02 Extension – Combat zone (page 4) 11 Fiscal filer (page 12) Code Code 03 Extension – Federally declared disaster (page 4) 16 Schedule RT attached (Schedule SB instructions, page 12) Code 04 Divorce decree (page 6) Code 18 Extension – Live outside or military naval service Code Injured spouse (page 6) outside U.S. or Puerto Rico (page 4) 05 Code Code 06 Single decedent or primary taxpayer if joint return (page 10) 99 Multiple special conditions Code 07 Spouse deceased if joint return (page 10) If more than one special condition applies, only enter “99” in the Special Conditions box and list the separate code numbers on the line next to the box, in addition to any other information required on the line. Rounding Off to Whole Dollars The form has preprinted zeros in the place used to enter cents. All amounts filled in on the form should be rounded to the nearest dollar. Drop amounts under 50¢ and increase amounts from 50¢ to 99¢ to the next whole dollar. For example, $129.39 becomes $129 and $236.50 becomes $237. Round off all amounts. But if you have to add two or more amounts to figure the amount to fill in on a line, include cents when adding and only round off the total. If completing the form by hand, DO NOT USE COMMAS when filling in amounts. Line 1 Federal Adjusted Gross Income Fill in your federal adjusted gross income from line 11 of your federal Form 1040 or 1040-SR. Line 2 Adjustments to Federal Adjusted Gross Income If you completed Schedule I, enter the amount from Schedule I, line 3. If the amount is a negative number, place a minus sign (-) in front of the number. Adjustments may be needed because Wisconsin uses the provisions of federal law amended to December 31, 2020, with certain exceptions. Laws enacted after December 31, 2020, may not be used for Wisconsin unless adopted by the Legislature. A comprehensive list of provisions of federal law that may not be used for Wisconsin for 2022 can be found in the instructions for Wisconsin Schedule I. Following is a partial list of the items that may affect the largest number of taxpayers. • Bonus depreciation • Tax-exempt interest • Student loan forgiveness • Entertainment, amusement, and recreation expenses Line Instructions 14 Line 2 Adjustments to Federal Adjusted Gross Income – continued Note: Due to law changes which may occur after the Schedule I instructions have been completed, the Schedule I instructions are not being printed by the department. You may view the Schedule I instructions on our website by visiting revenue.wi.gov/Pages/Form/2022Individual.aspx. If any provision of federal law which does not apply for Wisconsin purposes affects your federal adjusted gross income, you must complete Wisconsin Schedule I and include it with your Form 1. The amount you fill in on line 2 of Form 1 (and amounts filled in on Schedule 1 on page 4 of Form 1) should be the revised amount determined on Schedule I, line 3 (or in Part II of Schedule I.) If Schedule I adjustments in any prior year affect income or expense items, depreciation, amortization, or sec. 179 expense in 2022, you must also make adjustments on Schedule I for 2022. For example, you had to make an adjustment on Schedule I because Wisconsin did not allow bonus depreciation. You must continue to make an adjustment on Schedule I each year until the depreciable asset is fully depreciated or you sell or otherwise dispose of the asset. You may also be required to complete Schedule I if you sold assets during 2022, and the gain or loss from the sale is different for Wisconsin and federal purposes due to Schedule I adjustments made in a prior year. Note: The basis of a depreciated or amortized asset owned on December 31, 2013, or on the last day of your tax year beginning in 2013, is the same for federal and Wisconsin purposes and no further Schedule I adjustment is required. Line 4 Total Additions to Income from Schedule AD Complete Schedule AD if you are affected by any of the modifications listed below. See Schedule AD instructions for more information on these modifications. Enter the amount from Schedule AD, line 33, on line 4. • State and municipal interest • Capital gain/loss addition • Nonqualified distributions from Edvest and Tomorrow's Scholar college savings account • Nonqualified distributions from ABLE accounts • Federal net operating loss deduction • Income (lump-sum distributions) reported on federal Form 4972 • Excess distribution from a passive foreign investment company • Expenses paid to or incurred with related entities • Expenses for moving business outside Wisconsin or the United States • Differences in federal and Wisconsin basis of assets • Differences in federal and Wisconsin basis of partnership interest prior to 1975 • Differences in federal and Wisconsin reporting of marital property (community) income • Addition required for certain credits – Farmland preservation credit – Development zones credits Line 6 – Enterprise zone jobs credit – Manufacturing investment credit – Economic development tax credit – Jobs tax credit – Capital investment credit – Community rehabilitation program credit – Research credits – Manufacturing and agricultural credit – Business development credit – Electronics and information technology manufacturing zone credit – Employee college savings account contribution credit • Tax-option (S) corporation adjustments • Tax-option (S) corporation entity level tax election adjustments • Partnership, limited liability company, trust, or estate adjustments • Partnership entity level tax election adjustments • Other additions to income Total Subtractions from Income from Schedule SB Complete Schedule SB if you are affected by any of the modifications listed below. See the Schedule SB instructions for more information on these modifications. Enter the amount from Schedule SB, line 50, on line 6. • • • • • • • • • • Taxable refund of state income tax United States government interest Unemployment compensation Social security adjustment Capital gain/loss subtraction Medical care insurance Long-term care insurance Tuition and fee expenses Private school tuition Contributions to Edvest or Tomorrow's Scholar college savings account • • • • • • • • • Distribution of certain earnings from Wisconsin state-sponsored college tuition programs Military and uniformed services retirement benefits Local and state retirement benefits Federal retirement benefits Railroad retirement benefits, railroad unemployment insurance, and sickness benefits Retirement income subtraction Reserve or National Guard members U.S. Armed Forces active duty pay Combat zone related death Line Instructions 15 Line 6 Total Subtractions from Income from Schedule SB – continued • • • • • • • • • • • • • • Adoption expenses Contributions to ABLE accounts Disability income exclusion Wisconsin net operating loss deduction Farm loss carryover Native Americans Sale of business assets or assets used in farming to a related person Recoveries of federal itemized deductions Repayment of income previously taxed Human organ donation Expenses paid to related entities Income from a related entity Legislator's per diem Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee and Special Olympic Board of Directors prize money Line 8 • Sales of certain insurance policies • Physician or psychiatrist grant • AmeriCorps education awards • Differences in federal and Wisconsin basis of assets • Differences in federal and Wisconsin basis of partnership interest prior to 1975 • Differences in federal and Wisconsin reporting of marital property (community) income • Charitable contributions from tax-option (S) corporations • Partnership, limited liability company, trust, or estate adjustments • Tax-option (S) corporation adjustments • Tax-option (S) corporation entity level tax election adjustments • Partnership entity level tax election adjustments • Other subtractions Standard Deduction Most people can find their standard deduction by using the Standard Deduction Table on page 35. Use the amount on line 7 to find the standard deduction for your filing status. Do not use the table if any one of the following applies: • You (or your spouse if filing a joint return) can be claimed as a dependent on another person’s (for example, parent’s) income tax return. Use the Standard Deduction Worksheet for Dependents to figure your standard deduction. • You are filing a short period income tax return or are filing federal Form 4563 to claim an exclusion of income from sources within U.S. possessions. You are not allowed any amount of standard deduction. Enter 0 (zero) on line 8. Standard Deduction Worksheet for Dependents 1. Earned income * included on line 7 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. .00 2. Addition amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 400.00 3. Add lines 1 and 2. If total is less than $1,150, enter $1,150 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. .00 4. Using the amount on line 7 of Form 1, fill in the standard deduction for your filing status from table, page 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. .00 5. Fill in the SMALLER of line 3 or 4 here and on line 8 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. .00 * Earned income includes wages, salaries, tips, professional fees, and any other compensation received for services you performed. It does not include scholarship or fellowship income that is not reported on a Form W‑2. Line 10 Exemptions Complete lines 10a and 10b. Fill in the number of exemptions on the lines provided. Multiply that number by the amount indicated ($700 or $250), and fill in the result on line a or b, as appropriate. Add lines a and b and fill in on line 10c. Line 10a The exemptions allowed for you (and your spouse, if married) on line 10a are equal to: 0 – If you are single and can be claimed as a dependent on someone else’s return, or if you are married filing jointly and both you and your spouse can be claimed as a dependent on someone else’s return. 1 – If you are single and cannot be claimed as a dependent on someone else’s return, or if you are married filing jointly and either you or your spouse (not both) can be claimed as a dependent on someone else’s return. 2 – If you are married filing jointly and neither you nor your spouse can be claimed as a dependent on someone else’s return. Additional exemptions are allowed equal to the number of dependents you may claim, which is the number of dependents listed on the front of federal Form 1040 or 1040-SR. Enter an additional exemption for each dependent filled in on federal Form 1040 or 1040-SR. Line Instructions 16 Line 10 Exemptions – continued Line 10b If you or your spouse were 65 or older on December 31, 2022, check the appropriate lines. Your number of exemptions is equal to the number of lines checked. You may claim the $250 exemption on line 10b for you and/or your spouse only if you and/or your spouse are 65 years of age or older and are allowed the $700 exemption on line 10a. Line 12 Tax Use the amount on line 11 to find your tax in the Tax Table on pages 37-42. Find your income-level bracket and read across to the column showing your filing status to find your tax. Be sure you use the correct column in the Tax Table for your filing status. Fill in your tax on line 12. EXCEPTION If line 11 is $100,000 or more, use the Tax Computation Worksheet on page 43 to compute your tax. Line 13 Itemized Deduction Credit If the total of certain federal itemized deductions exceeds your Wisconsin standard deduction, you may be able to claim the itemized deduction credit. Complete Schedule 1 on page 4 of Form 1 to see if you can claim the credit. Schedule 1 lists the specific deductions to use from federal Schedule A (Form 1040) (see EXCEPTIONS below). If you did not itemize deductions for federal tax purposes, use the amounts which would be deductible if you had itemized deductions. To determine the amounts to use, complete a federal Schedule A (Form 1040). Write “Wisconsin” at the top of this Schedule A and include it with your Form 1. Caution: If your federal adjusted gross income has been increased or decreased in Part I of Schedule I, itemized deductions which are computed using federal adjusted gross income may require adjustment. The deductible amounts of any such items used to compute the Wisconsin itemized deduction credit must be determined by using the federal adjusted gross income computed on line 3 of Form 1. Complete Part II of Schedule I to figure the amount to enter on Schedule 1 on page 4 of Form 1. Example: You made charitable contributions in 2022 in the amount of $20,000. Your federal adjusted gross income for federal purposes is $20,000. Your charitable contributions reported on line 11 of Schedule A are $12,000 based on an income limitation of 60%. Due to a difference in depreciation allowed for federal and Wisconsin purposes, an adjustment to your federal adjusted gross income is required. The amount of federal adjusted gross income for Wisconsin purposes, as reported on line 3 of Form 1, is $30,000. The amount of charitable contributions allowed as an itemized deduction for Wisconsin purposes is $18,000 ($30,000 x 60% = $18,000). Enter $18,000 on line 3 of Schedule 1. EXCEPTIONS Even though Schedule 1 has entry lines for medical expenses, interest paid, and gifts to charity, not all of the amounts of these items that are deducted on federal Schedule A (Form 1040) can be used for the itemized deduction credit. The following describes the portion of these items that may not be used to compute the itemized deduction credit. • Amounts allocated to you on Schedule 5K-1 or 3K-1 by a tax-option (S) corporation or partnership if the entity elected to be taxed at the entity level. • Medical expenses – the amount of medical care insurance and long-term care insurance claimed as a subtraction on Schedule SB, lines 6 and 7. If this applies to you, complete the worksheet on the next page to figure the amount which you are allowed, if any, for purposes of the itemized deduction credit. • Interest – Paid to purchase a second home located outside Wisconsin – Paid to purchase a residence which is a boat – Paid to purchase or hold U.S. government securities – Mortgage insurance premiums treated as interest • Contributions and interest allocated to you by a tax-option (S) corporation if you treated the amount as a subtraction on Schedule SB, line 42. Line Instructions 17 Line 13 Itemized Deduction Credit – continued Worksheet for Medical Care Insurance and Long-Term Care Insurance Allowable for the Itemized Deduction Credit 1. Amount of medical care insurance (MCI) included on line 1 of federal Schedule A (Form 1040) If none, skip lines 1-5 and go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Total medical expenses from line 1 of federal Schedule A (Form 1040). . . . . . . . . . . . . . . . . . . . . 2. 3. Divide the amount on line 1 by the amount on line 2. Carry the decimal to 4 places. This is your MCI ratio . . . . . . . . . . . . . . . . . 3. . 4. Fill in the amount from line 4 of federal Schedule A (Form 1040) . . . . . . . . . . 4. 5. Multiply line 4 by the decimal on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Long-term care insurance (LTCI) included on line 1 of federal Schedule A (Form 1040). If none, skip lines 7 and 8 and go to line 9 . . . . . . . . . . . . . . . 6. 7. Divide t
2022 I-111 Form 1 Instructions - Wisconsin Income Tax
More about the Wisconsin Income Tax Instructions Individual Income Tax TY 2022
This booklet includes instructions for filling out and filing Form 1 for Wisconsin residents.
We last updated the Wisconsin Form 1 Instructional Booklet in March 2023, so this is the latest version of Income Tax Instructions, fully updated for tax year 2022. You can download or print current or past-year PDFs of Income Tax Instructions directly from TaxFormFinder. You can print other Wisconsin tax forms here.
Other Wisconsin Individual Income Tax Forms:
|Form Code||Form Name|
|Income Tax Instructions||Wisconsin Form 1 Instructional Booklet|
|Schedule H-EZ||Homestead Credit Claim (Easy Form)|
|Form 1||Income Tax Return (Long Form)|
|Form 1NPR Instructions||Non and Part Year Resident Tax Instructions|
|Form 1NPR||Nonresident and Part-year Resident Income Tax Return|
Wisconsin usually releases forms for the current tax year between January and April. We last updated Wisconsin Income Tax Instructions from the Department of Revenue in March 2023.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Wisconsin Income Tax Instructions
We have a total of seven past-year versions of Income Tax Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2022 I-111 Form 1 Instructions - Wisconsin Income Tax
2020 I-111 Form 1 Instructions - Wisconsin Income Tax
2019 I-111 Form 1 Instructions - Wisconsin Income Tax
2018 I-111 Form 1 Instructions - Wisconsin Income Tax
2017 I-117 Forms 1A & WI-Z Instructions - Wisconsin Income Tax
2016 I-117 Forms 1A & WI-Z Instructions - Wisconsin Income Tax
2015 I-117 Forms 1A and WI-Z Instructions
While we do our best to keep our list of Wisconsin Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.