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Wisconsin Free Printable 2021 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts (fillable) for 2023 Wisconsin Computation of Wisconsin Taxable Income For Part-Year and Nonresident Estates and Trusts

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Computation of Wisconsin Taxable Income For Part-Year and Nonresident Estates and Trusts
2021 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts (fillable)

Instructions Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter. Schedule NR Wisconsin Department of Revenue Save Print Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts 2021 Enclose with Wisconsin Form 2 ESTATES ONLY – Legal last name First name M.I. TRUSTS ONLY – Legal name Part I Computation of Wisconsin Taxable Income Decedent’s social security number Estate’s/Trust’s federal EIN (a) Federal Amount (b) Wisconsin Amount (c) Non-Wisconsin 1 Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 2 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 3 Business Income or (loss) . . . . . . . . . . . . . . . . . . . . . . 3 3 4 Capital gain or (loss) (From Schedule 2WD) . . . . . . . . 4 4 5 Rents, royalties, partnerships, estates and trusts, etc . 5 5 6 Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 7 Ordinary gain or (loss) (Form 4797) . . . . . . . . . . . . . . . 7 7 8 Other income (attach schedule) . . . . . . . . . . . . . . . . . . 8 8 9 Total income (add lines 1 through 8) . . . . . . . . . . . . . . 9 9 10 Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 10 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Not deductible for WI 11 12 Fiduciary fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 13 Charitable deduction . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13 14 Attorney, accountant, and return preparer fees . . . . . . 14 14 15 Qualified business income deduction . . . . . . . . . . . . . . 15 Not deductible for WI 15 16 Other deductions (attach schedule) . . . . . . . . . . . . . . . 16 16 17 Net operating loss deduction . . . . . . . . . . . . . . . . . . . . 17 17 18 Total deductions (add lines 10 through 17) . . . . . . . . . . 18 18 19 Adjusted total income of fiduciary (subtract line 18 from line 9) . . . . . . . . . . . . . . . . . . . . . 19 19 20 Income distribution deduction . . . . . . . . . . . . . . . . . . . . 20 20 21 Estate tax deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 21 22 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 22 23 Total deductions (add lines 20 through 22) . . . . . . . . . . 23 23 24 Taxable income of fiduciary (subtract line 23 from line 19) 24 24 Part II Computation of Addition or Subtraction Modification 1 Federal income reported on line 1 of form 2 . . . . . . . . . 1 2 Wisconsin taxable income (from line 24, column (b)) Note: See the Part II instructions if any amount on lines 1 and/or 2 is a negative number . . . . . . . . . . . . . . 2 3 If line 1 is less than line 2, subtract line 1 from line 2. Fill in the result here and on line 2 of Form 2 . . . . . . . . . 3 4 If line 1 is more than line 2, subtract line 2 from line 1. Fill in the result here and on line 4 of Form 2 . . . . . . . . . 4 I-052 (R. 12-21) Clear Go to Page 2 Instructions for Schedule NR Schedule NR is completed by part-year and nonresident estates and trusts filing Form 2. Part I of Schedule NR is used to compute the Wisconsin taxable income of the estate or trust. Part II of Schedule NR is used to compute an addition or subtraction to federal taxable income. corporation on Schedule 2WD. See page 2 of the Schedule 2WD instructions for more information. Line 7 If gains or losses from sales (or other dispositions) of assets or from Schedules 2K‑1, 3K‑1, or 5K‑1 are reported on federal Form 4797 and there is a difference between the federal gain or loss and the Wisconsin gain or loss, follow the three steps below: Note A trust that consists of resident assets and nonresident assets, as provided under sec. 71.14(3m)(a), Wis. Stats., must check the part-year resident estate or trust box on Form 2 and complete Wisconsin Schedule NR. STEP 1:  Recompute federal Form 4797, using the Wisconsin basis of assets instead of the federal basis and the Wisconsin gain or loss instead of the federal gain or loss. Part I – C omputation of Wisconsin Taxable Income Label this recomputed Form 4797 “Wisconsin.” Enclose the “Wisconsin” Form 4797 with Form 2. Part I of Schedule NR has three columns for figures: Column (a) is labeled “Federal Amount.” In this column, lines 1 through 24, fill in the same amounts reported on the federal return. STEP 2:  If a net long-term capital gain is entered on the “Wisconsin” Form 4797, the amounts from the “Wisconsin” Form 4797 that apply to Wisconsin must be used to complete line 12 of Wisconsin Schedule 2WD. Exception The computation of taxable income is based on the provisions of federal law amended to December 31, 2020, with certain exceptions. Federal laws enacted after December 31, 2020, do not apply for Wisconsin purposes unless adopted by the Legislature. If any provision of federal law which does not apply for Wisconsin purposes affects federal taxable income, complete Schedule B of Form 2. The amount you fill in on lines 1 through 24 of Schedule NR should be revised to reflect any Schedule B adjustment(s). STEP 3:  Fill in the amount of ordinary gain or loss computed on the “Wisconsin” Form 4797 that applies to Wisconsin on line 7, column (b). Column (c) is labeled “Non-Wisconsin.” In this column, lines 1 through 24, fill in the amounts that do not apply to Wisconsin. Part II – Computation of Addition or Subtraction Modification Column (b) is labeled “Wisconsin Amount.” In this column, lines 1 through 24, fill in the amounts that apply to Wisconsin. Special instructions if lines 1 and/or 2 of Part II are a negative amount: Your federal taxable income may include items that aren’t taxable or deductible for Wisconsin, or it may not include items that are taxable or deductible for Wisconsin. If so, you must add or subtract these items from your federal income to arrive at the correct Wisconsin income. See the instructions for Schedule A of Form 2 for a comprehensive list of additions and subtractions. • If line 1 (federal income) is a negative amount and line 2 (Wisconsin income) is a positive amount – Treat the amount on line 1 as a positive amount. Add the amounts on line 1 and line 2. Fill in the total on line 3 and on line 2 of Form 2. • If line 1 (federal income) is a positive amount and line 2 (Wisconsin income) is a negative amount – Treat the amount on line 2 as a positive amount. Add the amounts on line 1 and line 2. Fill in the total on line 4 and on line 4 of Form 2. If a nonresident or part-year resident estate or trust is a partner in a partnership or shareholder in a tax-option (S) corporation that elected to be taxed at the entity level, do not report in column (b) of Schedule NR the estate’s or trust’s nondistributable portion of items of income, gain, loss, or deduction reported on the Schedule 3K-1 from the electing partnership or the Schedule 5K-1 from the electing tax-option (S) corporation. • If line 1 (federal income) and line 2 (Wisconsin income) are both negative amounts – Treat both amounts as positive numbers. ▪ If the amount on line 1 is more than the amount on line 2, subtract line 2 from line 1. Fill in the result on line 3 and on line 2 of Form 2. The portion of the electing partnership’s or tax-option (S) corporation’s items distributable to the beneficiaries must be reported in column (b) of Schedule NR and on Schedule 2K-1 as if the election was not made. The estate or trust must provide beneficiaries with a supplemental statement detailing the items included on the Schedule 2K-1 that originated from the electing partnership or tax-option (S) corporation. ▪ If the amount on line 2 is more than the amount on line 1, subtract line 1 from line 2. Fill in the result on line 4 and on line 4 of Form 2. Enter the amount, if any, from line 3 on line 2 of Form 2. Enter the amount, if any, from line 4 on line 4 of Form 2. Line 4 Enter in column (b) the amount from line 27 or 28 of Schedule 2WD. If a nonresident or part-year resident estate or trust is a partner in a partnership or shareholder in a tax-option (S) corporation that elects to be taxed at the entity level, do not report the estate’s or trust’s nondistributable portion of capital gain or loss from the electing partnership or tax-option (S) Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations in effect as of December 7, 2021: Subchapter II of Ch. 71, Wis. Stats. -2- Return to Form
Extracted from PDF file 2021-wisconsin-schedule-nr.pdf, last modified August 2015

More about the Wisconsin Schedule NR Corporate Income Tax Nonresident

We last updated the Computation of Wisconsin Taxable Income For Part-Year and Nonresident Estates and Trusts in March 2022, and the latest form we have available is for tax year 2021. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Wisconsin Department of Revenue. You can print other Wisconsin tax forms here.


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Other Wisconsin Corporate Income Tax Forms:

TaxFormFinder has an additional 88 Wisconsin income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 5S Form 5S Wisconsin Tax-Option (S) Corporation Franchise or Income Tax Return
Form N Wisconsin Nonapportionable, Separately Accounted, and Separately Apportioned Income
Form PW-2 Wisconsin Nonresident Partner, Member, Shareholder, or Beneficiary Withholding Exemption Affidavit
Schedule R Wisconsin Research Credits
Form 4T Wisconsin Exempt Organization Business Franchise or Income Tax Return

Download all WI tax forms View all 89 Wisconsin Income Tax Forms


Form Sources:

Wisconsin usually releases forms for the current tax year between January and April. We last updated Wisconsin Schedule NR from the Department of Revenue in March 2022.

Show Sources >

Schedule NR is a Wisconsin Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Wisconsin Schedule NR

We have a total of ten past-year versions of Schedule NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Schedule NR

2021 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts (fillable)

2019 Schedule NR

Illinois Department of Revenue - 2019 IL-1040 Schedule NR Nonresident and Part-Year Resident Computation of Illinois Tax

2018 Schedule NR

2018 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts

2017 Schedule NR

2017 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts

2016 Schedule NR

2016 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts

Computation of Wisconsin Taxable Income For Part-Year and Nonresident Estates and Trusts 2015 Schedule NR

2015 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts (fillable)

Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts | Fill-In Form 2013 Schedule NR

2013 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts (fillable)

2012 Schedule NR

2012 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts

Schedule NR 2011 2011 Schedule NR

2011 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts


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