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  Schedule
                PS                              Private School Tuition
       Wisconsin
  Department of Revenue                         File with Wisconsin Form 1 or 1NPR                 2024
Name(s) shown on Form 1 or 1NPR                                                               Your social security number

Part I  School(s) Where Dependents Listed in Part II Were Enrolled

                                                                                                   Identifying number
1 Name of School                                     Address of school                             (FEIN) of school

Part II  Subtraction for Tuition Expenses

2 Information about your qualifying dependent
                      (a) Dependent’s name                        (b) Dependent’s             (c) Grade          (d)   Tuition
                First                           Last social security number                   (see instructions) (see instructions)
                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00
3 Add the amounts in column (d).  This is your subtraction for tuition paid.  Fill in here and
  on line 9 of Schedule SB (Form 1) or line 43 of Schedule M (Form 1NPR)   .........................  3                       .00

                                                Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of June 10, 2024:  sec.  
71.05 (6) (b) 49., Wis. Stats.

I-094 (R. 06-24)

                                       2024 Schedule PS Instructions

General Instructions

Purpose of Schedule PS
Use Schedule PS to claim the subtraction for tuition paid in 2024 for your dependent child to attend a private school. Attach Schedule 
PS to your Form 1 or 1NPR.

Who is Eligible to Claim the Subtraction
The subtraction may be claimed by a full-year resident, part-year resident, or nonresident of Wisconsin. You must have paid tuition 
during the taxable year for your child to attend an eligible institution. The child must have been claimed as a dependent on your 
Wisconsin income tax return, and the child must have been an “elementary pupil” or a “secondary pupil” during the taxable year.

Do not take a subtraction for amounts paid for private school tuition which were withdrawn from an Edvest or Tomorrow’s Scholar 
college savings account.  

Definitions
“Elementary pupil” means an individual who is enrolled in grades kindergarten to 8 at an eligible institution.  (Note  “Kindergarten” does 
not include pre-kindergarten, that is, any 3-year old or 4-year old kindergarten.)

“Secondary pupil” means an individual who is enrolled in grades 9 to 12 at an eligible institution.

“Eligible institution” means a private school with an educational program whose primary purpose is to provide private or religious-
based education. The program must be privately controlled; provide at least 875 hours of instruction each school year; provide a 
sequentially progressive curriculum of fundamental instruction in reading, language arts, mathematics, social studies, science, and 
health; and not be operated or instituted for the purpose of avoiding or circumventing the compulsory school attendance requirements. 
The pupils in the institution’s educational program, in the ordinary course of events, return annually to the homes of their parents or 
guardians for not less than 2 months of summer vacation, or the institution is licensed as a child welfare agency.

Specific Instructions

Part I
Line 1 Fill in the name, address, and federal employer identification number (FEIN) of the private school(s) where your dependent 
child/children were enrolled during 2024. 

Part II
Line 2 Columns (a) and (b) – Fill in each of your dependent child’s first and last name and social security number if you paid private 
school tuition for that child in 2024.

Grade Column (c) – Enter your child’s grade number as of January 1 of the year for which tuition was paid (grades K-12). If your child 
was an elementary pupil for part of the year and a secondary pupil for the rest of the year, fill in “8 and 9” in column (c). If your child 
attended a private school for only part of the year, fill in the grade number at the time your child was first enrolled in the private school.

Tuition Column (d) – Enter the amount of tuition paid during the taxable year, but not more than $4,000 for an elementary pupil (grades 
K-8) or $10,000 for a secondary pupil (grades 9-12). If your child was both an elementary pupil and a secondary pupil (grades 8 and 9), 
fill in the amount you paid for tuition during the taxable year for the period when your child was an elementary pupil (but not more than 
$4,000) plus the amount you paid for the period when your child was a secondary pupil. If the total is more than $10,000, fill in $10,000. 

Tuition includes any amount paid by the claimant for a pupil’s tuition to attend an eligible institution and mandatory book fees paid to the 
institution. Tuition does not include amounts paid with a voucher or any amounts paid as a separate charge for other items, such as:

•  Room and board                     •  Registration fees                               •  Social and extracurricular activities,
•  Supplies                           •  Building fees                                     including musical or athletic activity fees
•  Cap and gown fees                  •  Personal use items (e.g., uniforms,             •  High school classes not required for 
•  Rentals of equipment                 gym clothes, towels)                               graduation and for which no credits toward
•  Meals                              •  Before-school and after-school                    graduation are given
•  Transportation                       child care

Line 3 Add the amounts in column (d). This is your subtraction for private school tuition. Fill in the amount from line 3 of Schedule PS 
on line 9 of Schedule SB (Form 1) or line 43 of Schedule M (Form 1NPR). 

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