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Instruction Updates
• December 28, 2023 – Corrected the earned income credit instructions to state that a married
individual filing a separate return must meet the requirements under
sec. 7703(b), IRC, to be eligible for Wisconsin's credit.
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Wisconsin Income Tax
1
Form 1 Instructions 2023
My Tax Account allows taxpayers to:
• Sign up for Wisconsin Identity Protection PIN (see page 34)
• View/schedule estimated payments and cancel previously MY TAX
scheduled payments
• Opt in to get email from DOR – no need to wait for the mail
• File a standalone homestead credit claim
• Check refund status and more ACCOUNT
Visit My Tax Account to file your Wisconsin individual income tax
return (Form 1) online for free (see page 5).
New in 2023
Capital Loss Deduction – The maximum deduction for a net capital loss
has increased from $500 to $3,000 for most taxpayers. If you are married
and file a separate return, the maximum deduction is $1,500. Tax returns are due:
College Savings Account – The subtraction for contributions to a Monday
Wisconsin state-sponsored college savings account is increased to $3,860
per beneficiary ($1,930 per beneficiary if you are married filing a separate April 15, 2024
return or a divorced parent). See the Schedule CS instructions.
Tax Rates Reduced – The tax rates for the first and second income
brackets were reduced. The new tax rates for those brackets are 3.5% and
4.4% respectively.
Tuition and Fee Expenses – The subtraction for tuition and fees decreased Free help with your taxes
to $6,974 per student. The phase-out range has increased. See page 4 of
the Schedule SB instructions. You may be eligible for free
tax help. See page 2 for:
Earned Income Credit – Wisconsin has adopted the changes made to the
federal earned income credit in Public Law 117-2. This law increased the • Who can get help
amount of investment income allowed before a taxpayer was disqualified from • How to find a location
the credit and made other changes. For Wisconsin's earned income credit,
• What to bring with you
you must still have a qualifying child to be eligible.
Para Assistencia Gratuita
Reminder en Español
IRS Adjustments – If the IRS adjusted any of your federal income tax Ver página 2
returns, you must notify us within 180 days of any adjustment affecting your
Wisconsin income tax returns. See page 9.
Become an Organ Donor
Visit donatelifewisconsin.org to learn about organ and tissue donation in Wisconsin, or
visit the National Donor Registry Program at donatelife.net to learn about organ and tissue
donation in the United States.
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
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2
Table of Contents Page
General Instructions ................................................. 3
• 3 Which Form to File ................................................
• Who Must File .................................................... 3
• 3 Age ............................................................
• 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
2023 Standard Deduction Table ....................................... 35
2023 Tax Table .................................................... 38
2023 Tax Computation Worksheet ..................................... 44
Wisconsin School District Number ..................................... 45
Index ............................................................ 46
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 with disabilities • Elderly individuals
• Individuals who qualify for the homestead
credit or the earned income tax credit
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 2023
property tax bill, a record of any Wisconsin Works (W2)
payments received in 2023, 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 • Visit revenue.wi.gov and search “VITA sites”
• Call the AARP at 1-888-227-7669 • Call “211” for local free tax sites
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3 General Instructions
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
Service members and their spouses If you meet the conditions under 50 U.S.C. 4001, you may elect to treat Wisconsin as your
state of residence. See Publication 128, Wisconsin Tax Information for Military Personnel and Veterans, for more information. If
you are married and filing jointly, both spouses must be a full-year resident of Wisconsin or elect to claim Wisconsin as their state
of residence to file on Form 1.
Who Must File
Refer to the table to see if you are required to file a return for 2023.
Age as of You must file if your gross income*
Filing status December 31, 2023 (or total gross income of a married couple) during 2023 was:
Single Under 65 $13,460 or more
65 or older $13,710 or more
Married-filing joint Both spouses under 65 $25,020 or more
return One spouse 65 or older $25,270 or more
Both spouses 65 or older $25,520 or more
Married-filing separate Under 65 $11,920 or more
return 65 or older $12,170 or more (applies to each spouse individually)
Head of household Under 65 $17,180 or more
65 or older $17,430 or more
* 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, 2024, you are considered to be a year older as of December 31, 2023. Example: If you
were born on January 1, 1959, you are considered to be age 65 as of December 31, 2023.
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 2023 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 $1,250 and it included at least $401 of unearned income, or
(2) Your gross income (total unearned income and earned income) was more than –
$12,760 if single,
$16,480 if head of household,
$23,620 if married filing jointly, or
$11,220 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 2023 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.
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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 2023
• 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 15, 2024.
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 15.
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 15, 2024. This applies even though you may have an
extension of time to file. If you do not file your return by April 15, 2024, 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 15, 2024. Submit the payment with a 2023 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 Enduring 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, 2024, 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 Enduring 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 15. Go to revenue.
wi.gov/Pages/FAQs/pcs-e-faq.aspx for more information.
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5 General Instructions
There are several options to file your Wisconsin income tax return electronically:
• 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 requirements below. Go to our website at revenue.wi.gov/Pages/WisTax/home.aspx for
more information.
• Full-year Wisconsin resident
• Have a valid Wisconsin driver's license or identification card and filed a Wisconsin individual income tax return or homestead
credit claim within the past five years
• Only claiming limited additions to income on Schedule AD and/or subtractions from income on Schedule SB
• Only claiming Wisconsin tax withheld from the following forms: W-2, 1099-R, 1099-MISC, 1099-NEC, and W-2G
• Only claiming the following credits: school property tax credit, itemized deduction credit, additional child and dependent care
credit, married couple credit, earned income credit, and/or veterans and surviving spouses property tax credit
Note: A homestead credit claim may be filed separately through MTA. See Schedule H instructions for qualifications to claim
the homestead credit through MTA.
• 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.
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General Instructions 6
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.
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) (if refund or no tax due) (if homestead credit claimed)
PO Box 268 PO Box 59 PO Box 34
Madison WI Madison WI Madison WI
53790-0001 53785-0001 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.
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7 General Instructions
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 17, 2028, for 2023 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 2023 Form 1 and elect to carry the NOL
back to 2021 and 2022, 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 2023 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 dis posed
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, 2021.
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 2021 and $2,000 of credit to offset tax in 2022. On December 1, 2023, 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, 2021, and December
1, 2023, is two, so the recapture percentage is 60%.
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General Instructions 8
Number of Full Years
from Date Approved Recapture
to Recapture Date Percentage
0 100%
1 80%
2 60%
3 40%
4 20%
5 0%
2. Determine the recapture amount:
1 Total amount of historic credit used to offset tax $3,000
2 Less: Historic tax credits not used to offset tax from an additional property $ 0
3 Total (subtract line 2 from line 1) $3,000
4 Recapture percentage from table above 0.60
5 Multiply line 3 by line 4. This is the amount of repayment required on the 2023 tax return $1,800
3. Compute the amount of unused credit carryover available
1 Total amount of credit computed $5,000
2 Less: Amount of credit claimed on tax return $3,000
3 Total (subtract line 2 from line 1) $2,000
4 Enter the inverse of the recapture percentage (1-0.60) 0.40
5 Multiply line 3 by line 4. This is the available credit carryover $ 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 invest ment
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 enacted as of October 31, 2023:
ch. 71, Wis. Stats., and secs. 42, 50, 67, 72, 220, 223, 265, 529A, 530, 4975, 6081, 6402, 7508, and 7508A, IRC.
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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 2024 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 2024 in installments beginning April 15, 2024, using Wisconsin Form 1-ES
• Increase the amount of income tax withheld from your 2024 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 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 or qualify to make an election
under 50 U.S.C. 4001. 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, 2023
– If you were under age 62, and not disabled, you must have earned income to qualify
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Special Instructions 10
– A legal resident of Wisconsin for all of 2023
– Not claimed as a dependent on anyone’s 2023 federal tax return (unless you were 62 or older on December 31, 2023)
– Not living in tax-exempt public housing for all of 2023 (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 2023
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 2023 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 2023 and you did not remarry in 2023, you can file a joint return. You can also file a joint
return if your spouse died in 2024 before filing a 2023 return. A joint return should show your spouse’s 2023 income
before death and your income for all of 2023. 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 2023 and you have not remarried, you must file as single or, if qualified, as head of house-
hold. 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.
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| 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: Appleton – phone: (608) 266-2486 265 W. Northland Ave. email: DORIncome@wisconsin.gov Appleton WI 54911-2016 Forms requests: Eau Claire – phone: (608) 266-1961 State Office Bldg., 718 W. Clairemont Ave. website: revenue.wi.gov Eau Claire WI 54701-4558 Madison – Green Bay – Mail Stop 5-77 200 N. Jefferson St., Rm. 140 2135 Rimrock Rd. Green Bay WI 54301-5189 PO Box 8949 Madison WI 53708-8949 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: • Completing electronic forms and submitting them for free • Downloading forms, schedules, instructions, and publications • Viewing answers to common questions • Emailing us comments or requesting help • Filing 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 2023 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 |
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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 indi-
cated 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 2023 return for calendar year 2023 and fiscal years that begin in 2023. For a fiscal year, a 52-
53 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 2022 and you are filing a joint return for 2023 with the same spouse, be sure to enter your names and social security
numbers in the same order as on your 2022 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 2023 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 2023, for information on what income you must report.
Single You may check “single” if any of the following was true on December 31, 2023:
• You were never married
• You were legally separated under a final decree of divorce or separate maintenance. Note: A decree of separate main-
tenance in Wisconsin is a judgement of legal separation granted by a judge under sec. 767.35, Wis. Stats.
• You were widowed before January 1, 2023, and did not remarry in 2023
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, 2023
• Your spouse died in 2023 and you did not remarry in 2023
• You were married at the end of 2023, and your spouse died in 2024 before filing a 2023 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 2023, a greater amount of any unemployment compensation that you received
may be taxable
• You will not qualify for the disability income exclusion
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13 Line Instructions
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 2023 and
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 2023 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, 2023. Also fill in the name of the county in which you lived.
School District Number See the list of school district numbers on page 45. Fill in the number of the school district in
which you lived on December 31, 2023.
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
01 Extension – Operation Enduring Sentinel (page 4) 08 Both taxpayers deceased (page 10)
Code Code
02 Extension – Combat zone (page 4) 11 Fiscal filer (page 12)
Code Extension – Federally declared disaster (page 4) Code Schedule RT attached (Schedule SB instructions,
03 16
page 12)
Code
04 Divorce decree (page 6)
Code
Extension – Live outside or military naval service
Code 18
05 Injured spouse (page 6) outside U.S. or Puerto Rico (page 4)
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 ,Ienter the amount from Schedule , lineI 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, 2022, with certain exceptions. Laws enacted after December 31, 2022, 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 2023 can be found in the instructions
for Wisconsin Schedule .IFollowing is a partial list of the items that may affect the largest number of taxpayers.
• Bonus depreciation • Student loan forgiveness
• Business interest expense deduction limitation • Entertainment, amusement, and recreation expenses
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Line Instructions 14
Line 2 Adjustments to Federal Adjusted Gross Income – continued
Note: Due to law changes which may occur after the Schedule Iinstructions have been completed, the Schedule instruc-I
tions are not being printed by the department. You may view the Schedule instructionsIon our website by visiting
revenue.wi.gov/Pages/Form/2023Individual.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 andI 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 , line 3I (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 2023, you must also make adjustments on Schedule Ifor 2023. 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 eachI 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 if youIsold assets during 2023, and the gain or loss from the sale is
different for Wisconsin and federal purposes due to Schedule adjustmentsI 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 adjustmentI 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 the Schedule AD instructions for
more information on these modifications. Enter the amount from Schedule AD, line 33, on line 4.
• State and municipal interest – Enterprise zone jobs credit
• Capital gain/loss addition – Economic development tax credit
• Nonqualified distributions from Edvest and – Jobs tax credit
Tomorrow's Scholar college savings account – Capital investment credit
• Nonqualified distributions from ABLE accounts – Community rehabilitation program credit
• Federal net operating loss deduction – Research credits
• Income (lump-sum distributions) reported on – Manufacturing and agricultural credit
federal Form 4972 – Business development credit
• Excess distribution from a passive foreign – Electronics and information technology
investment company manufacturing zone credit
• Expenses paid to or incurred with related entities – Employee college savings account contribution
• Expenses for moving business outside Wisconsin or credit
the United States • Tax-option (S) corporation adjustments
• Differences in federal and Wisconsin basis of assets • Tax-option (S) corporation entity level tax election
• Differences in federal and Wisconsin reporting of adjustments
marital property (community) income • Partnership, limited liability company, trust, or
• Addition required for certain credits estate adjustments
– Farmland preservation credit • Partnership entity level tax election adjustments
– Development zones credits • Other additions to income
Line 6 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 • Distribution of certain earnings from Wisconsin
• United States government interest state-sponsored college tuition programs
• Unemployment compensation • Military and uniformed services retirement benefits
• Social security adjustment • Local and state retirement benefits
• Capital gain/loss subtraction • Federal retirement benefits
• Medical care insurance • Railroad retirement benefits, railroad unemployment
• Long-term care insurance insurance, and sickness benefits
• Tuition and fee expenses • Retirement income subtraction
• Private school tuition • Reserve or National Guard members
• Contributions to Edvest or Tomorrow's Scholar • U.S. Armed Forces active duty pay
college savings account • Combat zone related death
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15 Line Instructions
Line 6 Total Subtractions from Income from Schedule SB – continued
• Adoption expenses • Sales of certain insurance policies
• Contributions to ABLE accounts • Physician or psychiatrist grant
• Disability income exclusion • AmeriCorps education awards
• Wisconsin net operating loss deduction • Differences in federal and Wisconsin basis of assets
• Farm loss carryover • Differences in federal and Wisconsin reporting of
• Native Americans marital property (community) income
• Sale of business assets or assets used in farming • Charitable contributions from tax-option (S)
to a related person corporations
• Recoveries of federal itemized deductions • Partnership, limited liability company, trust, or
• Repayment of income previously taxed estate adjustments
• Human organ donation • Tax-option (S) corporation adjustments
• Expenses paid to related entities • Tax-option (S) corporation entity level tax election
• Income from a related entity adjustments
• Legislator's per diem • Partnership entity level tax election adjustments
• Olympic, Paralympic, and Special Olympic medals • Other subtractions
and United States Olympic Committee and Special
Olympic Board of Directors prize money
Line 8 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 $1,250, enter $1,250 ................................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.
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Line Instructions 16
Line 10 Exemptions – continued
Line 10b
If you or your spouse were 65 or older on December 31, 2023, 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 38-43. 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 44 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 , itemizedIdeductions
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 2023 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 limita-
tion 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.
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17 Line Instructions
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 the amount on line 6 by the amount on line 2.
Carry the decimal to 4 places. This is your LTCI ratio ................ 7. .
8. Multiply line 4 by the decimal amount on line 7 ........................................ 8.
9. Add lines 5 and 8 ............................................................... 9.
10. Subtract line 9 from line 4. If zero or less, enter 0 (zero) .............. 10.
11. MCI subtracted on line 6 of Schedule SB. If none, skip to line 13 ......................... 11.
12. Subtract line 11 from line 5. If zero or less, enter 0 (zero) ............. 12.
13. LTCI subtracted on line 7 of Schedule SB. If none, skip to line 15 ......................... 13.
14. Subtract line 13 from line 8. If zero or less, enter 0 (zero) ............. 14.
15. Add lines 10, 12, and 14. This is the amount that may be used as medical
expenses for the itemized deduction credit on line 1 of Schedule 1 ....... 15.
Line 14 Additional Child and Dependent Care Tax Credit
If you claimed the federal child and dependent care tax credit on your federal return, you may claim the additional child and
dependent care tax credit. To claim the additional child and dependent care tax credit, complete the following steps and fill
in the required information in the spaces provided on line 14.
You must have been a legal resident of Wisconsin for the entire year to claim the credit. If you are filing a joint return
and one spouse is a full-year Wisconsin resident, you may claim the additional child and dependent care tax credit.
Step 1 Fill in the amount of your federal child and dependent care tax credit on the line provided next to "Federal credit".
This is the amount from line 9c of federal Form 2441.
Step 2 Multiply the amount of your federal credit (Step 1) by 50%. Fill in the result on line 14. This is your additional child
and dependent care tax credit.
What to include with your return You must include a copy of your completed federal Form 2441 with Form 1. Failure to
provide this information may delay your refund.
Line 15 Renter’s and Homeowner’s School Property Tax Credit
You may claim a credit if you paid rent during 2023 for living quarters used as your primary residence OR you paid property
taxes during 2023 on your home. You are eligible for a credit whether or not you claim homestead credit on line 32.
You may not claim the school property tax credit if you or your spouse are claiming the veterans and surviving spouses
property tax credit.
Special Cases
If You Paid Both Property Taxes and Rent You may claim both the renter’s credit and the homeowner’s credit. The total
combined credit claimed on lines 15a and 15b may not be more than $300 ($150 if married filing a separate return or married
filing as head of household).
Married Persons Filing a Joint Return Figure your credit by using the rent and property taxes paid by both spouses.
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Line Instructions 18
Line 15 Renter's and Homeowner's School Property Tax Credit – continued
Married Persons Filing Separate Returns or Married Persons Filing as Head of Household Each spouse may claim
a credit. Each of you may use only your own property taxes and rent to figure the credit. The maximum credit allowable to
each spouse is $150.
Persons Who Jointly Own a Home or Share Rented Living Quarters When two or more persons (other than a married
couple) jointly own a home or share rented living quarters, each may claim a credit. However, the property taxes and rent
paid must be divided among the owners or occupants. See the instructions for lines 15a and 15b.
Line 15a How to Figure the Renter’s School Property Tax Credit
Step 1 Rent Paid in 2023 Fill in on the appropriate line(s) the total rent that you paid in 2023 for living quarters (1) where
the heat was included in the rent, and (2) where the heat was not included in the rent. These living quarters must have
been used as your principal home. Do not include rent that you may claim as a business expense. Do not include rent paid
for housing that is exempt from property taxes, for example, rent for a university dorm, nonprofit senior housing, or public
housing. Note: Property owned by a public housing authority is considered tax-exempt unless that authority makes pay-
ments in place of property taxes to the city or town in which it is located. If you live in public housing, you may wish to ask
your manager about this.
If the rent you paid included food, housekeeping, medical, or other services, reduce the amount filled in for rent paid in 2023
by the value of these items. If you shared living quarters with one or more persons (other than your spouse or dependents),
fill in only the portion of the rent which you paid in 2023. For example, if you and two other persons rented an apartment and
paid total rent of $6,000 in 2023, and you each paid $2,000 of the rent, each could claim a credit based on $2,000 of rent.
Step 2 Refer to the Renter’s School Property Tax Credit Table below to figure your credit. If heat was included in your rent,
use Column 1 of the table. If heat was not included, use Column 2. Fill in your credit on line 15a.
Exception If you paid both rent where heat was included and rent where heat was not included, complete the worksheet
below.
Renter’s Worksheet
Complete only if Exception described above applies
1. Credit for rent with heat included (from Column 1 of Table on page 19) .......................1.
2. Credit for rent with heat not included (from Column 2 of Table on page 19) ....................2.
3. Add lines 1 and 2. Fill in on line 15a of Form 1 *.........................................3.
* Do not enter more than $300 ($150 if married filing a separate return or married filing as head of household).
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19 Line Instructions
Line 15a How to Figure the Renter's School Property Tax Credit – continued
Renter’s School Property Tax Credit Table*
If Rent Your Line 15a If Rent Your Line 15a If Rent Your Line 15a If Rent Your Line 15a
Paid is: Credit is: Paid is: Credit is: Paid is: Credit is: Paid is: Credit is:
Col. 1 Col. 2 Col. 1 Col. 2 Col. 1 Col. 2 Col. 1 Col. 2
Heat Heat Heat Heat Heat Heat Heat Heat
But In- Not In- But In- Not In- But In- Not In- But In- Not In-
At Less cluded cluded At Less cluded cluded At Less cluded cluded At Less cluded cluded
Least Than in Rent in Rent Least Than in Rent in Rent Least Than in Rent in Rent Least Than in Rent in Rent
$ 1 $ 100 $ 1 $ 2 $ 3,500 $ 3,600 $ 85 $107 $7,000 $ 7,100 $ 169 $ 212 10,500 10,600$$ $ 253 $ 300
100 200 4 5 3,600 3,700 88 110 7,100 7,200 172 215 10,600 10,700 256 300
200 300 6 8 3,700 3,800 90 113 7,200 7,300 174 218 10,700 10,800 258 300
300 400 8 11 3,800 3,900 92 116 7,300 7,400 176 221 10,800 10,900 260 300
400 500 11 14 3,900 4,000 95 119 7,400 7,500 179 224 10,900 11,000 263 300
500 600 13 17 4,000 4,100 97 122 7,500 7,600 181 227 11,000 11,100 265 300
600 700 16 20 4,100 4,200 100 125 7,600 7,700 184 230 11,100 11,200 268 300
700 800 18 23 4,200 4,300 102 128 7,700 7,800 186 233 11,200 11,300 270 300
800 900 20 26 4,300 4,400 104 131 7,800 7,900 188 236 11,300 11,400 272 300
900 1,000 23 29 4,400 4,500 107 134 7,900 8,000 191 239 11,400 11,500 275 300
1,000 1,100 25 32 4,500 4,600 109 137 8,000 8,100 193 242 11,500 11,600 277 300
1,100 1,200 28 35 4,600 4,700 112 140 8,100 8,200 196 245 11,600 11,700 280 300
1,200 1,300 30 38 4,700 4,800 114 143 8,200 8,300 198 248 11,700 11,800 282 300
1,300 1,400 32 41 4,800 4,900 116 146 8,300 8,400 200 251 11,800 11,900 284 300
1,400 1,500 35 44 4,900 5,000 119 149 8,400 8,500 203 254 11,900 12,000 287 300
1,500 1,600 37 47 5,000 5,100 121 152 8,500 8,600 205 257 12,000 12,100 289 300
1,600 1,700 40 50 5,100 5,200 124 155 8,600 8,700 208 260 12,100 12,200 292 300
1,700 1,800 42 53 5,200 5,300 126 158 8,700 8,800 210 263 12,200 12,300 294 300
1,800 1,900 44 56 5,300 5,400 128 161 8,800 8,900 212 266 12,300 12,400 296 300
1,900 2,000 47 59 5,400 5,500 131 164 8,900 9,000 215 269 12,400 12,500 299 300
2,000 2,100 49 62 5,500 5,600 133 167 9,000 9,100 217 272 12,500 or more 300 300
2,100 2,200 52 65 5,600 5,700 136 170 9,100 9,200 220 275
2,200 2,300 54 68 5,700 5,800 138 173 9,200 9,300 222 278
2,300 2,400 56 71 5,800 5,900 140 176 9,300 9,400 224 281
2,400 2,500 59 74 5,900 6,000 143 179 9,400 9,500 227 284
2,500 2,600 61 77 6,000 6,100 145 182 9,500 9,600 229 287
2,600 2,700 64 80 6,100 6,200 148 185 9,600 9,700 232 290
2,700 2,800 66 83 6,200 6,300 150 188 9,700 9,800 234 293
2,800 2,900 68 86 6,300 6,400 152 191 9,800 9,900 236 296
2,900 3,000 71 89 6,400 6,500 155 194 9,900 10,000 239 299
3,000 3,100 73 92 6,500 6,600 157 197 10,000 10,100 241 300
3,100 3,200 76 95 6,600 6,700 160 200 10,100 10,200 244 300
3,200 3,300 78 98 6,700 6,800 162 203 10,200 10,300 246 300
3,300 3,400 80 101 6,800 6,900 164 206 10,300 10,400 248 300
3,400 3,500 83 104 6,900 7,000 167 209 10,400 10,500 251 300
*Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 17.
Line 15b How to Figure the Homeowner’s School Property Tax Credit
Step 1 Property Taxes Paid on Home in 2023 Fill in the amount of property taxes that you paid in 2023 on your home.
Do not include:
• Charges for special assessments, delinquent interest, or services that may be included on your tax bill (such as trash
removal, recycling fee, or a water bill)
• Property taxes that you can claim as a business expense (for example, farm taxes or rental property taxes)
• Property taxes paid on property that is not your primary residence (such as a cottage or vacant land)
• Property taxes that you paid in any year other than 2023
Property taxes are further limited as follows:
a. If you bought or sold your home during 2023, the property taxes of the seller and buyer are the taxes set forth for each
in the closing agreement made at the sale or purchase. If the closing agreement does not divide the property taxes
between the seller and buyer, divide them on the basis of the number of months each owned the home.
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Line Instructions 20
Line 15b How to Figure the Homeowner's School Property Tax Credit – continued
b. If you owned a mobile home during 2023, property taxes include the municipal permit fees paid to your municipality
and/or the personal property taxes paid on your mobile home. (Payments for space rental for parking a mobile home or
manufactured home should be filled in as rent on line 15a.)
c. If you, or you and your spouse, owned a home jointly with one or more other persons, you may only use that portion of the
property taxes that reflects your percentage of ownership. For example, if you and another person (other than your spouse)
jointly owned a home on which taxes of $1,500 were paid, each of you would claim a credit based on $750 of taxes.
CAUTION Property taxes paid during 2023 must be reduced by any amount received as a refund of such taxes. For
example, a taxpayer claimed farmland preservation credit on Schedule FC (which is considered a refund of property taxes)
on their 2022 Wisconsin return. The taxpayer received a farmland preservation credit in 2023 of $600 that was based on
2022 property taxes accrued of $6,000. The 2022 property taxes were paid in 2023 and 10% of such taxes were allocable
to the personal residence and 90% to the farm property. Thus, for tax purposes, property taxes paid on the entire property
during 2023 are $5,400 ($6,000 less $600 farmland preservation credit). Of this amount, $540 (10% of $5,400) is used to
compute the 2023 school property tax credit.
Step 2 Use the Homeowner’s School Property Tax Credit Table below to figure your credit. Fill in the amount of your credit
on line 15b.
CAUTION If you are also claiming the renter’s credit on line 15a, the total of your renter’s and homeowner’s credits can’t
be more than $300 ($150 if married filing a separate return or married filing as head of household).
Homeowner’s School Property Tax Credit Table *
If Property Taxes If Property Taxes If Property Taxes If Property Taxes If Property Taxes
are: are: are: are: are:
But Line 15b But Line 15b But Line 15b But Line 15b But Line 15b
At Less Credit At Less Credit At Less Credit At Less Credit At Less Credit
Least Than is Least Than is Least Than is Least Than is Least Than is
$ 1 $ 25 $ 2 $ 500 $ 525 $ 62 $ 1,000 $1,025 $ 122 $ 1,500 $ 1,525 $ 182 $ 2,000 $ 2,025 $242
25 50 5 525 550 65 1,025 1,050 125 1,525 1,550 185 2,025 2,050 245
50 75 8 550 575 68 1,050 1,075 128 1,550 1,575 188 2,050 2,075 248
75 100 11 575 600 71 1,075 1,100 131 1,575 1,600 191 2,075 2,100 251
100 125 14 600 625 74 1,100 1,125 134 1,600 1,625 194 2,100 2,125 254
125 150 17 625 650 77 1,125 1,150 137 1,625 1,650 197 2,125 2,150 257
150 175 20 650 675 80 1,150 1,175 140 1,650 1,675 200 2,150 2,175 260
175 200 23 675 700 83 1,175 1,200 143 1,675 1,700 203 2,175 2,200 263
200 225 26 700 725 86 1,200 1,225 146 1,700 1,725 206 2,200 2,225 266
225 250 29 725 750 89 1,225 1,250 149 1,725 1,750 209 2,225 2,250 269
250 275 32 750 775 92 1,250 1,275 152 1,750 1,775 212 2,250 2,275 272
275 300 35 775 800 95 1,275 1,300 155 1,775 1,800 215 2,275 2,300 275
300 325 38 800 825 98 1,300 1,325 158 1,800 1,825 218 2,300 2,325 278
325 350 41 825 850 101 1,325 1,350 161 1,825 1,850 221 2,325 2,350 281
350 375 44 850 875 104 1,350 1,375 164 1,850 1,875 224 2,350 2,375 284
375 400 47 875 900 107 1,375 1,400 167 1,875 1,900 227 2,375 2,400 287
400 425 50 900 925 110 1,400 1,425 170 1,900 1,925 230 2,400 2,425 290
425 450 53 925 950 113 1,425 1,450 173 1,925 1,950 233 2,425 2,450 293
450 475 56 950 975 116 1,450 1,475 176 1,950 1,975 236 2,450 2,475 296
475 500 59 975 1,000 119 1,475 1,500 179 1,975 2,000 239 2,475 2,500 299
2,500 or more 300
*Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 17.
Line 16 Working Families Tax Credit
If you are married filing a separate return, are under age 65, and your income on line 7 of Form 1 is less than $10,000, you
may claim the working families tax credit.
Exception You may not claim the working families tax credit if you may be claimed as a dependent on another person’s (for
example, your parent’s) income tax return.
• If the amount on line 7 of Form 1 is $9,000 or less, your working families tax credit is equal to your tax. Fill in the amount
from line 12 of Form 1 on line 16.
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21 Line Instructions
Line 16 Working Families Tax Credit – continued
• If the amount on line 7 of Form 1 is more than $9,000 but less than $10,000, use the worksheet below to compute your
working families tax credit.
• If the amount on line 7 of Form 1 is $10,000 or more, leave line 16 blank. You do not qualify for the credit.
Working Families Tax Credit Worksheet
Do not complete this worksheet if:
• Line 7 of your Form 1 is $9,000 or less.
• Line 7 of your Form 1 is $10,000 or more.
• You may be claimed as a dependent on another person’s return.
1. Amount from line 12 of Form 1 ............................................................... 1.
2. Total credits from lines 13 through 15 of Form 1 plus the total of the first five credits listed in the line 18
instructions ............................................................................. 2.
3. Subtract line 2 from line 1. If the result is zero or less, stop here. You do not qualify for the credit........... 3.
4. Enter $10,000 ............................................................. 4.
5. Fill in amount from line 7 of Form 1 ............................................. 5.
6. Subtract line 5 from line 4..................................................... 6.
7. Divide line 6 by one thousand (1,000). Fill in decimal amount ....................................... 7. .
8. Multiply line 3 by line 7. This is your working families tax credit. Fill in this amount on line 16 of Form 1 ...... 8.
Line 17 Married Couple Credit
You can claim the married couple credit if all of the following apply:
• You are married filing a joint return
• Both you and your spouse have qualified earned income
• You do not file federal Form 2555 or Form 2555-EZ to claim an exclusion of foreign earned income or Form 4563 to claim
an exclusion of income from sources in U.S. possessions
To figure the credit, complete Schedule 2 on page 4 of Form 1. Figure earned income separately for yourself and your
spouse on lines 1 through 3 in Columns (A) and (B) of Schedule 2.
“Earned income” includes taxable wages, salaries, tips, scholarships or fellowships (only amounts reported on a Form W-2),
other employee compensation, disability income treated as wages, and net earnings from self-employment.
Example You are a member of the U.S. Armed Forces on active duty. You claimed a subtraction on line 18 of Schedule SB
for the amount of military pay you received for active duty. Because this military pay is not taxable to Wisconsin, it cannot
be used when computing the married couple credit.
“Earned income” does not include other income such as interest, dividends, IRA distributions, deferred compensation (even
though it may be reported on a W-2), unemployment compensation, rental income, social security, pensions, annuities, or
income that is not taxable to Wisconsin. Do not consider marital property law, marital property agreements, or unilateral
statements in figuring each spouse’s earned income.
The credit is based on qualified earned income. You must figure qualified earned income separately for yourself and your
spouse. Figure it on lines 4 and 5 of Schedule 2 by subtracting the total of certain adjustments from earned income. These
adjustments (as reported as an adjustment to income on federal Schedule 1 (Form 1040)) are:
• IRA deduction (line 20 of federal Schedule 1)
• Self-employed SEP, SIMPLE, and qualified plans (line 16 of federal Schedule 1)
• Repayment of supplemental unemployment benefits (line 24e of federal Schedule 1)
• Certain business expenses of reservists, performing artists, and fee-basis government officials (line 12 of federal Schedule 1)
• Contributions to secs. 501(c)(18)(D) and 403(b) pension plans (lines 24f and 24g of federal Schedule 1)
• Disability income exclusion (from line 22 of Wisconsin Schedule SB)
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Line Instructions 22
Line 18 Nonrefundable Credits
If you are claiming any of the credits listed below, you must complete Schedule CR.
Include Schedule CR, along with the appropriate schedule for the credit(s) you are claiming and any required Department
of Commerce (DOC), Wisconsin Economic Development Corporation (WEDC), or Wisconsin Housing and Economic
Development Authority (WHEDA) approval, certification, or allocation with Form 1. Include Schedule CF for each credit for
which you claim a carryforward of unused credit. Fill in the amount from line 34 of Schedule CR on line 18. See page 11 for
information on obtaining Schedule CR.
• Postsecondary Education Credit Carryforward (Schedule CF)
• Water Consumption Credit Carryforward (Schedule CF)
• Biodiesel Fuel Production Credit Carryforward (Schedule CF)
• Health Insurance Risk-Sharing Plan Assessments Credit Carryforward (Schedule CF)
• Veteran Employment Credit Carryforward (Schedule CF)
• Film Production Company Investment Credit Carryforward (Schedule CF)
• Schedule ES – Employee College Savings Account Contribution Credit The employee college savings account con-
tribution credit is available to employers who contribute an amount into an employee's college savings account. Complete
Schedule ES.
• Schedule CM – Community Rehabilitation Tax Program Credit The community rehabilitation program credit is available
to persons who enter into a contract with a community rehabilitation program to have the program perform work for the
entity. Complete Schedule CM.
• Research Facilities Credit Carryforward (Schedule CF)
• Schedule LI – Low-Income Housing Credit The low-income housing credit is available to qualified development owners
who are allocated a credit amount by WHEDA. Complete Schedule LI.
• Schedule HR – Supplement to Federal Historic Rehabilitation Tax Credit The supplement to the federal historic
rehabilitation tax credit is available for rehabilitating certified historic structures used for business purposes. Complete
Schedule HR.
• Schedule MA-A or MA-M – Manufacturing and Agriculture Credit The manufacturing and agriculture credit is based
on the production gross receipts of a business less certain expenses. Complete Schedule MA-A or MA-M.
If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity
level, and the manufacturing and agricultural credit is passed through to you on Schedule 5K-1 or 3K-1, you may not claim
the credit to offset tax imposed on income which is taxable to the entity. See Schedule MA-M instructions for additional
information on the business income limit computation.
• Schedule HR – State Historic Rehabilitation Credit An individual who has received certification or approval of a proj-
ect for rehabilitating a personal residence from the State Historical Society of Wisconsin may be eligible for the credit.
Complete Schedule HR.
• Schedule R – Research Credits The research credits are available for increasing research activities in Wisconsin. This
includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R.
• Film Production Services Credit Carryforward – Nonrefundable portion (Schedule CF)
• Schedule MS – Manufacturer’s Sales Tax Credit If you had $25,000 or less of unused manufacturer’s sales tax credit
from 1998 through 2005 and could not use the entire credit on your 2007-2022 returns, complete Schedule MS to determine
the amount of carryover credit you may claim for 2023.
• Manufacturing Investment Credit Carryforward (Schedule CF)
• Dairy and Livestock Farm Investment Credit Carryforward (Schedule CF)
• Ethanol and Biodiesel Fuel Pump Credit Carryforward (Schedule CF)
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| 23 Line Instructions Line 18 Nonrefundable Credits – continued • Schedule DC – Development Zones Credits Special tax credits may be available to persons doing business in Wisconsin development zones. If you qualify for the development zones credits, complete Wisconsin Schedule DC. • Schedule DC – Capital Investment Credit The capital investment credit is available for businesses certified for tax benefits in a development opportunity zone, or agricultural development zone. Complete Part II of Schedule DC. • Opportunity Zone Investment Credit Carryforward (Schedule CF) • Technology Zone Credit Carryforward (Schedule CF) • Schedule ED – Economic Development Tax Credit The economic development tax credit may be claimed by persons certified by the WEDC and authorized to claim the credit. See Schedule ED. • Schedule VC (Part I) – Angel Investment Credit The angel investment credit is available to accredited investors who make a bona fide angel investment in a qualified new business venture that is certified by the WEDC. Complete Schedule VC. • Schedule VC (Part II) – Early Stage Seed Investment Credit The early stage seed investment credit is based on an investment paid to a fund manager certified by the WEDC that the fund manager invests in a certified business. Complete Schedule VC. • Electronic Medical Records Credit Carryforward (Schedule CF) • Internet Equipment Credit Carryforward (Schedule CF) Line 19 Credit for Net Tax Paid to Another State If you paid tax both to Wisconsin and another state on the same income, you may be able to claim a credit for such tax. Read the Schedule OS instructions to determine if you may claim the credit. If you qualify for the credit, complete Schedule OS. Fill in the amount of your credit from Schedule OS on line 19. Be sure to enter in the brackets on line 19 the 2-letter postal abbreviation for the other state to which you paid tax. If you paid tax to more than one other state, enter the number “99” in the brackets. See Schedule OS for other situations where additional code numbers may be required. Include Schedule OS and copies of the other states’ returns. If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level for Wisconsin, you may not claim a credit for taxes paid to other states on your distributive share of income from the pass-through entity since none of it is included in your Wisconsin income. CAUTION Credit cannot be claimed for taxes paid to Illinois, Indiana, Kentucky, or Michigan on earned income (such as wages, salaries, tips, commissions, bonuses, etc.) you received from working in one of those states. Instead, file a return with that state to get a refund of any tax withheld from your wages. Be sure to explain on that state’s return that you were a Wisconsin resident when earning the wages in that state. See Publication 121, Reciprocity, for more information. Line 22 Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases Did you make any taxable purchases from out-of-state firms in 2023 on which sales and use tax was not charged? If yes, you must report Wisconsin sales and use tax on these purchases on line 22 if they were stored, used, or consumed in Wisconsin. You must also report sales and use tax on taxable purchases from a retailer located in another country, regardless of whether you were charged any tax for that country or any duty by the U.S. Customs Service. Taxable purchases include furniture, carpet, clothing, computers, books, CDs, DVDs, video tapes, certain digital goods (e.g., greeting cards, video games, music, and books, transferred electronically), artwork, antiques, jewelry, coins purchased for more than face value, etc. Example You purchased $300 of clothing through a catalog or over the internet. No sales and use tax was charged. The clothing was delivered in a county with a 5% tax rate. You are liable for $15 Wisconsin tax ($300 x 5% = $15) on this purchase. Complete the worksheet on the next page to determine whether you are liable for Wisconsin sales and use tax. If you do not include an amount on line 22, place a checkmark in the space provided to certify that you do not owe any sales or use tax. Only returns certified as “no use tax due” will be recognized as filing a sales/use tax return. |
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Line Instructions 24
Line 22 Sales and Use Tax Due on Internet, Mail Order, or Other Out‑of‑State Purchases – continued
Worksheet for Computing Wisconsin Sales and Use Tax
1. Total purchases subject to Wisconsin sales and use tax (i.e., purchases on which no
sales and use tax was charged by the seller) ................................. $
2. Sales and use tax rate (see rate chart) ...................................... x %
3. Amount of sales and use tax due for 2023 (line 1 multiplied by tax rate on line 2).
Round this amount to the nearest dollar and fill in on line 22 of Form 1 ............ $
Sales and Use Tax Rate Chart
In all Wisconsin counties except those shown below, the tax rate was 5.5% for all of 2023.
If storage, use, or consumption in 2023 was in one of the following counties, the tax rate was 5%:
Manitowoc Winnebago Racine Waukesha
Line 23 Donations
You may designate amounts as a donation to one or more of the programs listed on lines 23a through 23h. Your donation will
either reduce your refund or be added to tax due. Add the amounts on lines 23a through 23h and fill in the total on line 23.
Line 23a Endangered Resources Donation With your gift, the Endangered Resources Program works to protect and
manage native plant and animal species, natural communities, and other natural features. Gifts up to a predetermined
amount will be matched by state general purpose revenue. Fill in the amount you want to donate on line 23a.
Line 23b Cancer Research Donation Your cancer research donation will be divided equally between the Medical College
of Wisconsin, Inc., and the University of Wisconsin Carbone Cancer Center for cancer research projects. Fill in the amount
you want to donate on line 23b.
Line 23c Veterans Trust Fund Donation Your donation to the Veterans Trust Fund will be used by the Wisconsin Depart-
ment of Veterans Affairs for the benefit of veterans or their dependents. Fill in the amount you want to donate on line 23c.
Line 23d Multiple Sclerosis Donation Donations will be forwarded to the National Multiple Sclerosis Society to be distributed
to entities located in Wisconsin that operate health-related programs for people in Wisconsin with multiple sclerosis. Fill in
the amount you want to donate on line 23d.
Line 23e Military Family Relief Fund The Wisconsin Department of Military Affairs will use donations to the military family
relief fund to provide financial aid to eligible members of the immediate family of members of the U.S. Armed Forces or of
the National Guard who are residents of Wisconsin serving on active duty. Fill in the amount you want to donate on line 23e.
Line 23f Second Harvest / Feeding America Your donation to the food banks supports efforts to feed the hungry and
will be divided as follows: 65% to Feeding America Eastern Wisconsin (located in Milwaukee); 20% to Second Harvest
Foodbank of Southern Wisconsin (located in Madison); and 15% to Feed My People (located in Eau Claire). The food banks
provide food to food pantries, meal programs, shelters, and soup kitchens throughout the state. Fill in the amount you want
to donate on line 23f.
Line 23g Red Cross Wisconsin Disaster Relief You may donate an amount to the American Red Cross for its Wisconsin
Disaster Relief Fund. Fill in the amount you want to donate on line 23g.
Line 23h Special Olympics Wisconsin You may donate an amount to Special Olympics Wisconsin, Inc. Fill in the amount
you want to donate on line 23h.
Amended return only – Fill in the amount of your donations from your original return. If you did not make a donation on
your original return, but now wish to, or if you want to increase your donation, fill in the new amount on the appropriate
line(s). If you want to decrease the amount of your donation, you may only fill in a smaller amount if you file an amended
return by October 15, 2025, or if your original return was filed after April 15, 2024, within 18 months of the date your return
was filed.
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| 25 Line Instructions Line 24 Penalties on IRAs, Other Retirement Plans, MSAs, Etc. The Wisconsin penalty on IRAs, retirement plans, medical savings accounts (MSAs), etc., is equal to 33% of the following federal taxes: • Tax on IRAs, other qualified retirement plans, etc., from line 8 of federal Schedule 2 (Form 1040). Do not include any amount from line 8 of federal Form 5329. • Total tax due from lines 4, 17, 25, 33, 41, 49, 51, and 55 of federal Form 5329. Include only if the tax due on this form was paid separately and is not included on line 8 of federal Schedule 2 (Form 1040). • Tax on excess contributions from line 2 of federal Form 5330. • Tax on prohibited transactions from lines 3a and 3b of federal Form 5330. • Section 72(m)(5) excess benefits tax from line 17j of federal Schedule 2 (Form 1040). • Tax on Archer MSA distributions from line 9b of federal Form 8853. • Tax on health savings account distributions from line 17b of federal Form 8889. If you were subject to any of the above federal taxes for 2023, fill in the total of such taxes in the space provided on line 24. Multiply the amount filled in by .33 (33%) and fill in the result on line 24. You are not subject to the penalty on payments from certain retirement plans if the payments are exempt from Wisconsin tax or excluded from Wisconsin income. See the instructions for lines 13, 14, and 16 of Schedule SB for information on retirement payments that are exempt from Wisconsin tax or excluded from Wisconsin income and to which the penalty does not apply. If you were required to file federal Form 5329 or 5330, include a copy of your Form 5329 and/or 5330 with your Form 1. Line 25 Other Penalties If you are subject to a penalty for selling business or farming assets purchased from a related person or inconsistent estate basis reporting, or repayment of the state historic rehabilitation credit, angel investment credit, early stage seed investment credit, supplement to federal historic rehabilitation credit, or low-income housing credit, fill in the amount of the penalty or repayment on line 25. See page 7 for more information on repayment of the credits. See below for further information on the penalties. • Penalty for selling business assets (or assets used in farming) purchased from a related person Capital gain on the sale or disposition of business or farming assets may be excluded from Wisconsin taxation if the assets were held more than one year and are disposed of to certain related persons. The related person who purchases or otherwise receives the assets on which the gain is excluded is subject to a penalty if they sell or dispose of the assets within two years. The penalty does not apply in the case of an involuntary conversion (for example, assets are destroyed by fire or livestock dies). Visit any Department of Revenue office or contact the department’s Customer Service Bureau at (608) 266-2486 for information on how to compute the penalty. • Penalty for underpayment of taxes due to inconsistent estate basis reporting An inconsistent estate basis reporting occurs if the property basis claimed on a Wisconsin tax return exceeds the property basis determined for federal estate tax purposes. The penalty is equal to 20% of the portion of any underpayment of taxes due to the inconsistent estate basis reporting. Line 27 Wisconsin Tax Withheld Add the Wisconsin income tax withheld shown on your withholding statements (Forms W-2, W-2G, 1099-R, 1099-MISC, and 1099-NEC). Also, if any Wisconsin pass-through entity withholding tax was allocated to you from a tiered pass-through entity of which you are a member, you may include that withholding. Fill in the total on line 27. Include readable copies of your withholding statements with Form 1. (See Assembling Your Return on page 5) Wisconsin tax withheld is shown in Box 17 of Form W-2 or Box 14 of Form 1099-R, but only if Wisconsin is the state identified in Box 15 of Form W-2 or Box 15 of Form 1099-R. DO NOT: • Claim credit for tax withheld for other states • Claim amounts marked social security or Medicare tax withheld • Claim credit for federal tax withheld • Include withholding statements from other tax years |
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Line Instructions 26
Line 27 Wisconsin Tax Withheld – continued
• Write on, change, or attempt to correct the amounts on your withholding statements
• Claim Wisconsin withholding from a tax-option (S) corporation or partnership, if an election was made to be taxed at the
entity level and a refund of the pass-through withholding or a written request to apply the pass-through withholding against
the tax liability at the entity level was made by the entity.
It is your responsibility to ensure that your employer or other payer has provided withholding statements that:
1. Are clear and easy to read
2. Show withholding was paid to Wisconsin
If you do not have a withholding statement or need a corrected withholding statement, contact your employer or other payer.
Line 28 2023 Wisconsin Estimated Tax Payments and Amount Applied From 2022 Return
Fill in any payments you made on your 2023 estimated Wisconsin income tax (2023 Form 1-ES). This includes any exten-
sion payments made on 2023 Form 1-ES. Include any overpayment from your 2022 return that you were allowed as credit
to your 2023 Wisconsin estimated tax.
Check Your Estimated Tax Payments Before filling in line 28, check the amount of your estimated tax payments on
the department's website at revenue.wi.gov/Pages/apps/taxpaymentinquiry.aspx. Processing of your return will be delayed
if there is a difference between the amount of estimated tax payments you claim and the amount the department has on
record.
If you are married filing a joint return, fill in the total of all of the following:
• Any separate estimated tax payments made by each spouse
• Any joint estimated tax payments
• Any overpayments from your 2022 returns that you and your spouse were allowed as credit to 2023 Wisconsin estimated
tax.
If you are filing a separate tax return, you may not claim any part of your spouse's separate estimated tax payments or
credits. However, you and your spouse may split your joint estimated tax payments and credits between you as you choose
on your separate returns. If you cannot agree on how joint amounts are to be split between you, the department will split
them between you according to your respective income tax liabilities.
Follow the above instructions even if your spouse died during 2023.
Name Change If you changed your name because of marriage, divorce, etc., and made estimated tax payments using your
former name, include a statement with Form 1. On the statement, explain all the payments you and your spouse made for
2023 and the name(s) and social security number(s) under which you made them.
Line 29 Earned Income Credit
If you qualify for the federal earned income credit and you have at least one qualifying child, you also qualify for the Wis-
consin earned income credit. However, you must have been a legal resident of Wisconsin for the entire year. Exception:
You are ineligible for the Wisconsin credit if you are married and file a separate return unless you meet the requirement of
sec. 7703(b), IRC. If this is the case, your filing status for Wisconsin should be head of household, married.
If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable
credit for up to 10 years and could also owe a penalty.
To claim the Wisconsin earned income credit, complete the following steps and fill in the required information in the spaces
provided on line 29.
Step 1 Fill in the number of children who meet the requirements of a “qualifying child” for purposes of the federal earned
income credit (see the instructions for earned income credit in your federal return for definition of a “qualifying child”).
Step 2 Fill in the federal earned income credit from line 27 of federal Form 1040 or 1040SR.
.
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27 Line Instructions
Line 29 Earned Income Credit – continued
Step 3 Fill in the percentage rate which applies to you.
Number of qualifying Children Fill in this
(see Step 1 on page 26) percentage rate
1 4%
2 11%
3 or more 34%
Step 4 Multiply the amount of your federal credit (Step 2) by the percentage determined in Step 3. Fill in the result on line 29.
This is your Wisconsin earned income credit.
What to Include With Your Return You must include a copy of your completed federal Schedule EIC with Form 1. If
you used a paid preparer to complete your federal return, also include federal Form 8867. Failure to provide this information
may delay your refund.
If the IRS is computing your federal earned income credit and you want the department to compute your Wisconsin
earned income credit for you, fill in the number of your qualifying children in the space provided on line 29. Write “EIC” in
the space to the right of line 29. Complete your return through line 34 of Form 1. Include a copy of your federal return (Form
1040 or 1040-SR) with your Form 1.
Line 30 Farmland Preservation Credit
If you are claiming farmland preservation credit, include a completed Schedule FC or FC-A with your Form 1. Fill in on
line 30a of Form 1 the amount from line 17 of your Schedule FC. Fill in on line 30b of Form 1 the amount from line 13 of
Schedule FC-A.
Note: For a description of the farmland preservation credit program, see the Special Instructions on page 10. You cannot
claim farmland preservation credit if you (or your spouse, if married) claim the veterans and surviving spouses property
tax credit or homestead credit.
If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable
credit for up to 10 years and could also owe a penalty.
Line 31 Repayment Credit
If you had to repay during 2023, an amount that you had included in income in an earlier year because at that time you
thought you had an unrestricted right to it, you may be able to claim a credit based on the amount repaid. To qualify for the
credit, the amount repaid must be over $3,000 and the amount repaid cannot have been subtracted in computing Wisconsin
adjusted gross income.
Use the following steps to compute your credit:
(1) Refigure your tax from the earlier year without including in income the amount you repaid in 2023.
(2) Subtract the tax in (1) from the tax shown on your return for the earlier year. The difference is your credit.
Fill in the amount of your credit on line 31 of Form 1. Include a statement showing how you computed your credit.
Line 32 Homestead Credit
If you are claiming homestead credit, attach Schedule H or H-EZ to your Form 1. Fill in on line 32 the amount from line 19
of your Schedule H or line 14 of Schedule H-EZ.
To see if you qualify for homestead credit, refer to the Special Instructions on page 9. You cannot claim homestead
credit if you (or your spouse, if married) claim the veterans and surviving spouses property tax credit or farmland preservation
credit.
If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable
credit for up to 10 years and could also owe a penalty.
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Line Instructions 28
Line 33 Eligible Veterans and Surviving Spouses Property Tax Credit
Who May Claim the Credit An eligible unremarried surviving spouse or an eligible veteran may claim the veterans and
surviving spouses property tax credit. (Note: If you claim the veterans and surviving spouses property tax credit, you or
your spouse may not claim the school property tax credit, homestead credit, or farmland preservation credit.)
If you recklessly or fraudulently claim a false credit, you may be ineligible to claim this credit and any other refundable
credit for up to 10 years and could also owe a penalty.
An “eligible unremarried surviving spouse” means an unremarried surviving spouse of an individual who meets all of the
following requirements:
• Served on active duty in the U.S. Armed Forces or in forces incorporated as part of the U.S. Armed Forces or in the Na-
tional Guard or a reserve component of the U.S. Armed Forces
• Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any
consecutive 5-year period after entry into that active duty service
• Met one of the following conditions:
1. Died while on active duty and while a resident of Wisconsin
2. Was a resident of Wisconsin at the time of their death and had either a service-connected disability rating of 100%
under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability
3. In the case of an individual who served in the National Guard or a reserve component, while a resident of Wisconsin
died in the line of duty while on active or inactive duty for training
4. Was a resident of Wisconsin at the time of their death and following the individual’s death, their spouse began to
receive, and continues to receive, dependency and indemnity compensation, as defined in 38 USC 101(14)
The unremarried surviving spouse must be certified by the Wisconsin Department of Veterans Affairs.
“Eligible veteran” means an individual who is certified by the Wisconsin Department of Veterans Affairs as meeting all of
the following conditions:
• Served on active duty under honorable conditions in the U.S. Armed Forces or in forces incorporated in the U.S. Armed
Forces
• Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any
consecutive 5-year period after entry into that active duty service
• Is currently a resident of Wisconsin for purposes of receiving veterans benefits under ch. 45, Wis. Stats.
• Has a service-connected disability rating of 100% under 38 USC 1114 or 1134 or a 100% disability rating based on individual
unemployability.
Computing the Credit The credit is equal to the property taxes paid by the claimant during the year on the claimant’s
principal dwelling in Wisconsin. The credit is based on real and personal property taxes, exclusive of special assessments,
delinquent interest, and charges for service. Do not include any property taxes that are properly includable as a trade or
business expense.
Example: Taxpayer received a property tax bill on the house they owned in the amount of $3,000 for the 2023 tax year
on December 22, 2023. Taxpayer did not pay any of their 2022 property tax bill in 2023. Taxpayer paid their 2023 property
tax bill in 2 installments:
• $1,500 on December 28, 2023
• $1,500 on April 11, 2024
The amount allowed for purposes of computing the veterans and surviving spouses property tax credit for 2023 is $1,500,
which is the amount they paid on December 28, 2023. The remaining amount paid on April 11, 2024, of $1,500 may be
claimed on the 2024 Wisconsin income tax return if the taxpayer is still eligible for the credit.
Note: The date the property taxes are paid is the date the property taxes are received by the municipality.
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29 Line Instructions
Line 33 Eligible Veterans and Surviving Spouses Property Tax Credit – continued
“Principal dwelling” means any dwelling and the land surrounding it that is reasonably necessary for use of the dwelling as
a primary dwelling, but not more than one acre. It may include a part of a multidwelling or multipurpose building and a part
of the land upon which it is built that is used as the primary dwelling. Complete Worksheet 1 below if your principal dwelling
is located on more than one acre of land.
If your property contains land assessed as a type other than residential, complete Worksheet 2 below. You may have to con-
tact your municipality to find the value of land which contains multiple classifications (agricultural, undeveloped, other, etc.).
Worksheet 1 - Property Tax Bill Shows More Than 1 Acre of Land
1. Assessed value of land (from tax bill) ............................................... 1.
2. Number of acres of land .......................................................... 2.
3. Divide line 1 by line 2 ............................................................ 3.
4. Assessed value of principal dwelling ................................................ 4.
5. Add line 3 and line 4 ............................................................. 5.
6. Total assessed value of all land and improvements (from tax bill) .......................... 6.
7. Divide line 5 by line 6 ............................................................ 7. .
8. Net property taxes paid .......................................................... 8.
9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit .............. 9.
Worksheet 2 – Property Tax Bill Contains Non-residential Land
Part I
1. Value of land from property tax bill, residential ........................................ 1.
2. Value of land from property tax bill, other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Value of land from property tax bill, undeveloped ...................................... 3.
4. Value of land from property tax bill, agricultural ....................................... 4.
5. Value of land from property tax bill, agricultural forest .................................. 5.
6. Value of land from property tax bill, forest ........................................... 6.
7. Total value of land (add lines 1 through 6) . ........................................... 7.
Part II
1. Total value of residential land (from Part I, line 1) ...................................... 1.
2. Number of acres of residential land ................................................. 2.
3. Divide line 1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Value of improvements .......................................................... 4.
5. Add lines 3 and 4 .............................................................. 5.
6. Total value of all land (Part 1, line 7) and improvements ................................. 6.
7. Divide line 5 by line 6 ............................................................ 7.
8. Net property taxes paid .......................................................... 8.
9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit .............. 9.
If your property contains structures in addition to the primary dwelling, provide a copy of the assessor's report with the
return.
If the principal dwelling on which the taxes were paid is owned by two or more persons or entities as joint tenants or tenants
in common, use only that part of property taxes paid that reflects the ownership percentage of the claimant.
Exceptions
• Married filing a joint return If property is owned by an eligible veteran and spouse as joint tenants, tenants in common,
or as marital property, the credit is based on 100% of property taxes paid on the principal dwelling (subject to the 1-acre
limitation).
• Married filing a separate return If property is owned by an eligible veteran and spouse as joint tenants, tenants in common,
or as marital property, each spouse may claim the credit based on their respective ownership interest in the eligible
veteran’s principal dwelling (subject to the 1-acre limitation).
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Line Instructions 30
Line 33 Eligible Veterans and Surviving Spouses Property Tax Credit – continued
If the principal dwelling is sold during the taxable year, the property taxes for the seller and buyer shall be the amount of
the tax prorated to each in the closing agreement pertaining to the sale. If not provided for in the closing agreement, the tax
shall be prorated between the seller and buyer in proportion to months of ownership.
If you owned and lived in a mobile home as your principal dwelling, “property taxes” include monthly mobile home municipal
permit fees you paid to the municipality. If you paid the fee directly to the landowner, or community licensee, include proof
of payment by the landowner or community licensee to the municipality.
If you did not own your principal dwelling but were required to pay the property taxes as rent, you may claim the credit based
on the property taxes paid during the year if all of the following are met:
• The rental unit must be the principal dwelling of the eligible veteran or surviving spouse
• The principal dwelling must be located in Wisconsin
• The eligible veteran or surviving spouse is required to pay the property taxes under the rental agreement or other written
agreement entered into with the landlord
• The eligible veteran or surviving spouse must pay the property taxes directly to the municipality
A copy of the agreement with the landlord and proof of payment to the municipality must be included with the Wisconsin
income tax return.
The credit must be claimed within 4 years of the unextended due date of the return. However, you may request an extension
of time to file a return to claim the tax credit if the deadline for claiming the credit is approaching and WDVA is reviewing your
eligibility for that year. See Fact Sheet 1122, Veterans and Surviving Spouses Property Tax Credit Verification of Eligibility –
Extension of Time to Claim Credit, for additional information.
Certification of Eligibility for the Credit If you did not claim the credit in a prior year, before claiming the credit for 2023
you must request certification from the Wisconsin Department of Veterans Affairs (WDVA) indicating that you qualify for
the credit. Use Form WDVA 2097 (which you can find in WDVA Brochure B0106) to submit your request, along with a copy
of the veteran’s DD Form 214 and Veterans Administration disability award letter and, if applicable, the veteran’s death
certificate, a marriage certificate, and a completed copy of Form WDVA 0001 (if the veteran never previously submitted
one). The WDVA 0001 and the brochure are available from your county veterans service officer or on the internet at
http://dva.state.wi.us/Pages/home.aspx. You may submit these forms and supporting documents to your county veterans
service officer or mail them to: Wisconsin Department of Veterans Affairs, Attn: Veterans Property Tax Credit, 201 West
Washington Ave., PO Box 7843, Madison WI 53707-7843. The WDVA will send you a certification of your eligibility.
You do not have to obtain certification from the WDVA for 2023 if you previously received certification for a prior year.
If you still qualify for the credit, you may claim the credit but do not have to include certification.
What to Include Include a copy of your property tax bill, proof of payment made in 2023, and the certification, if required,
received from the WDVA with your return.
Line 34 Refundable Credits From Schedule CR
If you are claiming any of the credits listed below, you must complete Schedule CR. Include Schedule CR, along with
the appropriate schedule for the credit(s) you are claiming and any required approval or certification from the
Wisconsin Economic Development Corporation (WEDC). Fill in the amount from line 40 of Schedule CR on line 34.
• Schedule EC – Enterprise Zone Jobs Credit The enterprise zone jobs credit is available to persons doing business
in an enterprise zone. The WEDC must certify the business as eligible for the credit and determine the amount of credit.
See Schedule EC.
• Schedule JT – Jobs Tax Credit The credit is available based on wages paid to an eligible employee and costs incurred
to undertake training activities. The credit is available to taxpayers who are certified by the WEDC. See Schedule JT.
• Schedule BD – Business Development Credit The credit is available based on wages paid to an eligible employee,
training costs, and personal and real property investment. The credit is available to taxpayers who are certified by the
WEDC. See Schedule BD.
• Schedule R – Research Credits The research credits are available for increasing research activities in Wisconsin. This
includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R.
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| 31 Line Instructions Line 34 Refundable Credits From Schedule CR – continued • Schedule EIT – Electronics and Information Technology Manufacturing Zone Credit The credit is based on payroll and capital expenditures in the zone. The credit is available to taxpayers who are certified by the WEDC. See Schedule EIT. No interest is paid on refunds issued for the enterprise zone jobs credit, jobs tax credit, business development credit, or electronics and information technology manufacturing zone credit. Line 35 Amounts Previously Paid Amended return only – Complete this line only if this is an amended 2023 Form 1. Fill in the amount of tax you paid with your original Form 1 plus any additional amounts paid after it was filed. If you did not pay the full amount shown on your original Form 1, fill in only the portion that you actually paid. Also, include any additional tax that may have resulted if your original return was changed or audited. This includes additional tax paid with a previously filed 2023 amended return and additional tax paid as a result of a department adjustment to your return. Do not include payments of interest or penalties. Line 37 Amounts Previously Refunded Amended return only – Complete this line only if this is an amended 2023 Form 1. Fill in the refund from your original 2023 return (not including the amount applied to your 2024 estimated tax). This is generally the amount from line 40 of Form 1. If your refund was reduced because you owed underpayment interest or any penalties, fill in the amount of your refund before the reduction for underpayment interest or penalties. If your 2023 return was adjusted by the department, fill in the refund shown on the adjustment notice you received. If the adjustment notice shows a tax due rather than a refund, complete line 35 instead of line 37. Line 38 Subtraction If line 37 is less than line 36, subtract line 37 from line 36 and fill in the result on line 38. If line 37 is more than line 36, subtract line 36 from line 37 and fill in the result on line 38 as a negative number by placing a minus sign (−) in front of the number. Line 39 Amount You Overpaid If line 26 is less than line 38, subtract line 26 from line 38. Fill in the result on line 39. If line 38 is a negative number, do not complete line 39. If you were required to make estimated tax payments and you did not make such payments timely, you may owe what is called “underpayment interest.” You may owe underpayment interest even if you are due a refund. Read the line 43 instructions to see if you owe underpayment interest. If you owe underpayment interest and you show an overpayment on line 39, reduce the amount on line 39 by the amount of underpayment interest on line 43. Line 40 Refund Fill in on line 40 the amount from line 39 that you want refunded to you. 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. Note: If you are divorced, see item 7 on page 6. You may need to include a copy of your divorce decree with your return. The amount on line 40 cannot be more than the amount on line 39 less the amount applied to your estimated tax on line 41. Note: If appropriate, we will figure interest and include it in your refund check. Interest is at a rate of 3% per year from the due date of your 2023 return. However, interest is not allowed on (1) a refund issued within 90 days of the due date of the return or within 90 days of the date an orginal return was filed, whichever is later, (2) a refund due from the homestead credit, enterprise zone jobs credit, jobs tax credit, business development credit, and electronics and information technology manufacturing zone credit, or (3) any portion of the refund that is applied to 2024 estimated tax. |
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Line Instructions 32
Line 41 Amount Applied to 2024 Estimated Tax
Fill in on line 41 the amount, if any, of the overpayment on line 39 you want applied to your 2024 estimated tax.
If you are married filing a joint return, we will apply the amount on line 41 to your joint estimated tax. If you are married filing
a separate return, we will apply the amount on line 41 to your separate estimated tax.
Amended return only – Generally, the amount filled in on line 41 must be the same as the amount shown on line 41 of your
original Form 1 (or as adjusted by the department). However, if you file your amended return by January 15, 2025, you may
increase or decrease the amount to be applied to your 2024 estimated tax.
Line 42 Amount You Underpaid
If line 38 is less than line 26, complete line 42 to determine the amount you underpaid.
Interest on any tax due is 12% per year from the due date of your 2023 return. If you owe any interest, figure the interest
on the amount of tax you underpaid. Enter the amount of interest on line 45. Do not include the amount of interest in the
total on either line 42 or 44.
Amended return only – If the total of the amount on line 26 and line 41 is greater than line 38, you owe additional tax.
Subtract line 38 from the total of lines 26 and 41. CAUTION If line 38 is a negative number because line 37 exceeds line 36,
treat the amount on line 38 as a positive number and add (rather than subtract) line 38 to lines 26 and 41.
If the amount you underpaid with your return is $500 or more or you made late estimated tax payments, you may also
owe what is called “underpayment interest.” This is an interest charge that applies when you have not prepaid enough of
your tax through withholding and/or estimated tax payments. Read the line 43 instructions to see if you owe underpayment
interest.
If you owe an amount with your return, you can pay online or by check, money order, or credit card. Do not include any
2024 estimated tax payments in your check, money order, or amount you charge. Instead, make the estimated tax payments
separately.
To pay by direct debit Go to the department’s website at https://tap.revenue.wi.gov/pay. This is a free service.
To pay by check or money order Make your check or money order payable to the Wisconsin Department of Revenue. If
the name of the taxpayer does not match the printed name on the check, print the taxpayer’s name on the memo line of the
check. Paper clip it to the front of your Form 1.
If you e-filed your return and are paying by check or money order, include your payment with Form PV. Mail Form PV and
your payment to the address shown on Form PV. You can get this form by using our electronic payment interactive voucher
on our website.
Other payment methods You may also pay by credit card (MasterCard®, American Express®, Visa®, or Discover®), Apple
Pay, or PayPal. To pay using one of these methods, go to the department's website at https://tap.revenue.wi.gov/pay. You
will be redirected to the deparment's third-party processor at the appropriate step. A $1 transaction fee plus a processing
fee of 2.25% will be charged by the service provider based on the amount you are paying. You will be told what the fee
is during the transaction and you will have the option to either continue or cancel the transaction. For the most up to date
information, see the department's webpage for Credit Card and Other Payment Options.
What if you cannot pay? If you cannot pay the full amount shown as due on your tax return when you file, you may ask to
make installment payments to the Department of Revenue. It is generally to your advantage to pay your liability in full rather
than in installments. Installment agreements with the department are subject to a $20 installment agreement fee. In addition,
bills not paid in full by the due date become liable for additional interest of 18% per year and a delinquent tax collection fee of
the greater of $35 or 6½ percent of the unpaid amount. For more information concerning payments, go to www.revenue.wi.gov/
Pages/OnlineServices/Pay.aspx. To obtain the Payment Plan Request (Form A-771), go to revenue.wi.gov/DORForms/a-771.pdf.
To file an installment agreement request electronically, go to revenue.wi.gov/Pages/HTML/payplan.aspx.
Note: Failure to pay your Wisconsin income tax may result in certification of your unpaid liability to the Treasury Offset
Program. Federal law authorizes the U.S. Department of Treasury to reduce, or offset, any federal income tax refunds payable
to you by the IRS to satisfy unpaid state income tax debts. Any unpaid liability will remain eligible for this offset until paid.
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| 33 Line Instructions Line 43 Underpayment Interest You may owe underpayment interest if the amount of Wisconsin income tax withheld from your wages was less than your tax liability, or if you had income that was not subject to withholding and you did not make timely estimated payments. In general, in each quarter of the year, you should be paying enough tax through withholding payments and quarterly estimated tax payments to cover the taxes you expect to owe for the tax year. For more information on making estimated tax payments, see Estimated Tax Payments Required for Next Year on page 9. You owe underpayment interest if one of the following applies: • Line 42 is at least $500 and it is more than 10% of the tax shown on your return. • You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund. The “tax shown on your return” is the amount on line 21 minus the amounts on lines 29 through 34. Exceptions You will not owe underpayment interest if your 2022 tax return was for a tax year of 12 full months (or would have been had you been required to file) AND either of the following applies. 1. You had no tax liability for 2022 and you were a Wisconsin resident for all of 2022. 2. The amounts on lines 27 and 28 of your 2023 return are at least as much as the tax shown on your 2022 return. Your estimated tax payments for 2023 must have been made on time and for the required amount. This does not apply if you did not file a 2022 return. The tax shown on your 2022 return is the amount on line 21 minus the amounts on lines 29 through 34. Fill in the exception code in the brackets to the left of line 43 if you are enclosing an application for a waiver, qualify for an exception, or are using the annualized income installment method to compute underpayment interest. See Schedule U, Underpayment of Estimated Tax by Individuals and Fiduciaries, and its instructions for further information on the exception codes. Example Farmers and fishers are not subject to underpayment interest if two-thirds of their total gross income (gross income of both spouses if married filing a joint return) is from farming or fishing and they file their return and pay any tax due by March 1, 2024. Qualified farmers and fishers must enter exception code “04” in the brackets to the left of line 43. Failure to fill in the exception code may result in an assessment for underpayment interest. Figuring Underpayment Interest If the Exceptions above do not apply, see Schedule U to find out if you owe underpayment interest. If you do, you can use the schedule to figure the amount. In certain situations, you may be able to lower your underpayment interest. For details, see the instructions for Schedule U. Fill in the underpayment interest from Schedule U on line 43. If you are due a refund, subtract the underpayment interest from the overpayment you show on line 39 and adjust lines 40 and 41 if necessary. Include Schedule U with your Form 1. Amended return only – If you were subject to underpayment interest on your original return and you are now changing the amount of such interest, include a corrected Schedule U with Form 1. Fill in the appropriate exception code in the brackets on line 43 only if you are enclosing an application for a waiver, qualify for an exception, or are using the annualized income installment method (Part IV of Schedule U) to compute underpayment interest. See Schedule U instructions for the exception codes. Figure the difference between the amount of underpayment interest as reported on your original return (or as assessed by the department) and the amount of underpayment interest shown on your corrected Schedule U. Fill in the difference on line 43. If the amount of underpayment interest is reduced, put a minus sign (−) in front of the amount on line 43. If line 39 of Form 1 shows an overpayment and you are reducing the amount of underpayment interest, add the amount on line 43 to the amount on line 39 of Form 1. Adjust lines 40 and 41 accordingly. If line 42 of Form 1 shows an underpayment and you are reducing the amount of underpayment interest, add the amount on line 43 to the amount on line 42 of Form 1. If the sum of lines 42 and 43 is greater than zero, enter the net amount on line 44. If the sum of lines 42 and 43 is less than zero, enter the net amount on line 39 as a positive number and complete lines 40 and 41 accordingly. Note: You may still owe interest (line 45) on the amount of tax you underpaid even if the sum of lines 42 and 43 is zero or an overpayment. |
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Line Instructions 34
Line 45 Interest
Interest on the amount you underpaid is 12% per year from the due date of your 2023 return. Figure the interest on the
additional tax you owe. Enter the amount of interest on line 45. Do not include this interest in the total on line 42 or 44.
■ Third Party Designee If you want to allow a tax preparer or tax preparation firm, family member, friend, or any other
person you choose to discuss your 2023 tax return with the Department of Revenue, check “Yes” in the “Third Party
Designee” area of your return. Also, fill in the designee’s name, phone number, and any five digits the designee chooses as
their personal identification number (PIN).
If you check “Yes,” you (and your spouse if filing a joint return) are authorizing the department to discuss with the designee any
questions that may arise during the processing of your return. You are also authorizing the designee to do all of the following:
• Give the department any information missing from your return
• Call the department for information about the processing of your return or the status of your refund or payment(s)
• Respond to certain department notices about math errors, offsets, and return preparation
You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability),
or otherwise represent you before the department. If you want to expand the designee’s authorization, you must submit
Form A-222, Power of Attorney.
The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2024 tax
return. This is April 15, 2025, for most people.
■ Sign and Date Your Return Sign and date your return at the bottom of page 3. Form 1 is not considered a valid return
unless you sign it. Your spouse must also sign if it is a joint return. Also fill in your daytime phone number. Keep a copy of
your dated return.
■ Wisconsin Identity Protection PIN If you received a Wisconsin Identity Protection PIN from the Department of Revenue,
enter it in the Wisconsin Identity Protection PIN spaces provided to the right of your signature. You must correctly enter all
seven characters of your Wisconsin Identity Protection PIN. If you didn't receive a Wisconsin Identity Protection PIN, leave
these spaces blank. Caution: This Wisconsin Identity Protection PIN is different from any Identity Protection PIN you may
have received from the IRS.
If you are filing a joint return and both taxpayers receive a Wisconsin Identity Protection PIN, enter both Wisconsin Identity
Protection PINs in the spaces provided. For more information, see our Wisconsin Identity Protection PIN common questions
at revenue.wi.gov/Pages/FAQS/IP-PIN.aspx.
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35 2023 Standard Deduction Table
Dependents or persons filing short-period returns or excluding income from U.S. Possessions, see page 15.
If your income If your income
(line 7 of Form 1) is – And you are – (line 7 of Form 1) is – And you are –
Married Married Head Married Married Head
Single filing filing of a Single filing filing of a
But jointly separately household But jointly separately household
At less At less
least than Your standard deduction is – least than Your standard deduction is –
0 12,599 12,760 23,620 11,220 16,480 42,000 42,500 9,898 20,515 5,356 11,110
12,599 13,000 12,760 23,620 11,181 16,480 42,500 43,000 9,838 20,416 5,257 10,998
13,000 13,500 12,760 23,620 11,091 16,480 43,000 43,500 9,778 20,317 5,158 10,885
13,500 14,000 12,760 23,620 10,993 16,480 43,500 44,000 9,718 20,218 5,059 10,772
14,000 14,500 12,760 23,620 10,894 16,480 44,000 44,500 9,658 20,119 4,960 10,660
14,500 15,000 12,760 23,620 10,795 16,480 44,500 45,000 9,598 20,020 4,861 10,547
15,000 15,500 12,760 23,620 10,696 16,480 45,000 45,500 9,538 19,922 4,762 10,435
15,500 16,000 12,760 23,620 10,597 16,480 45,500 46,000 9,478 19,823 4,664 10,322
16,000 16,500 12,760 23,620 10,498 16,480 46,000 46,500 9,418 19,724 4,565 10,210
16,500 17,000 12,760 23,620 10,399 16,480 46,500 47,000 9,358 19,625 4,466 10,097
17,000 17,500 12,760 23,620 10,300 16,480 47,000 47,500 9,298 19,526 4,367 9,984
17,500 18,000 12,760 23,620 10,201 16,480 47,500 48,000 9,238 19,427 4,268 9,872
18,000 18,500 12,760 23,620 10,103 16,480 48,000 48,500 9,178 19,328 4,169 9,759
18,500 19,000 12,718 23,620 10,004 16,401 48,500 49,000 9,118 19,229 4,070 9,647
19,000 19,500 12,658 23,620 9,905 16,289 49,000 49,500 9,058 19,130 3,971 9,534
19,500 20,000 12,598 23,620 9,806 16,176 49,500 50,000 8,998 19,032 3,872 9,422
20,000 20,500 12,538 23,620 9,707 16,063 50,000 50,500 8,938 18,933 3,774 9,309
20,500 21,000 12,478 23,620 9,608 15,951 50,500 51,000 8,878 18,834 3,675 9,196
21,000 21,500 12,418 23,620 9,509 15,838 51,000 51,500 8,818 18,735 3,576 9,084
21,500 22,000 12,358 23,620 9,410 15,726 51,500 52,000 8,758 18,636 3,477 8,971
22,000 22,500 12,298 23,620 9,311 15,613 52,000 52,500 8,698 18,537 3,378 8,859
22,500 23,000 12,238 23,620 9,213 15,501 52,500 53,000 8,638 18,438 3,279 8,746
23,000 23,500 12,178 23,620 9,114 15,388 53,000 53,500 8,578 18,339 3,180 8,634
23,500 24,000 12,118 23,620 9,015 15,275 53,500 54,000 8,518 18,240 3,081 8,521
24,000 24,500 12,058 23,620 8,916 15,163 54,000 54,500 8,458 18,141 2,982 8,458
24,500 25,000 11,998 23,620 8,817 15,050 54,500 55,000 8,398 18,043 2,884 8,398
25,000 25,500 11,938 23,620 8,718 14,938 55,000 55,500 8,338 17,944 2,785 8,338
25,500 26,000 11,878 23,620 8,619 14,825 55,500 56,000 8,278 17,845 2,686 8,278
26,000 26,500 11,818 23,620 8,520 14,713 56,000 56,500 8,218 17,746 2,587 8,218
26,500 27,000 11,758 23,580 8,421 14,600 56,500 57,000 8,158 17,647 2,488 8,158
27,000 27,500 11,698 23,482 8,323 14,487 57,000 57,500 8,098 17,548 2,389 8,098
27,500 28,000 11,638 23,383 8,224 14,375 57,500 58,000 8,038 17,449 2,290 8,038
28,000 28,500 11,578 23,284 8,125 14,262 58,000 58,500 7,978 17,350 2,191 7,978
28,500 29,000 11,518 23,185 8,026 14,150 58,500 59,000 7,918 17,251 2,092 7,918
29,000 29,500 11,458 23,086 7,927 14,037 59,000 59,500 7,858 17,153 1,994 7,858
29,500 30,000 11,398 22,987 7,828 13,925 59,500 60,000 7,798 17,054 1,895 7,798
30,000 30,500 11,338 22,888 7,729 13,812 60,000 60,500 7,738 16,955 1,796 7,738
30,500 31,000 11,278 22,789 7,630 13,699 60,500 61,000 7,678 16,856 1,697 7,678
31,000 31,500 11,218 22,690 7,531 13,587 61,000 61,500 7,618 16,757 1,598 7,618
31,500 32,000 11,158 22,592 7,433 13,474 61,500 62,000 7,558 16,658 1,499 7,558
32,000 32,500 11,098 22,493 7,334 13,362 62,000 62,500 7,498 16,559 1,400 7,498
32,500 33,000 11,038 22,394 7,235 13,249 62,500 63,000 7,438 16,460 1,301 7,438
33,000 33,500 10,978 22,295 7,136 13,137 63,000 63,500 7,378 16,361 1,202 7,378
33,500 34,000 10,918 22,196 7,037 13,024 63,500 64,000 7,318 16,263 1,104 7,318
34,000 34,500 10,858 22,097 6,938 12,911 64,000 64,500 7,258 16,164 1,005 7,258
34,500 35,000 10,798 21,998 6,839 12,799 64,500 65,000 7,198 16,065 906 7,198
35,000 35,500 10,738 21,899 6,740 12,686 65,000 65,500 7,138 15,966 807 7,138
35,500 36,000 10,678 21,800 6,641 12,574 65,500 66,000 7,078 15,867 708 7,078
36,000 36,500 10,618 21,702 6,543 12,461 66,000 66,500 7,018 15,768 609 7,018
36,500 37,000 10,558 21,603 6,444 12,348 66,500 67,000 6,958 15,669 510 6,958
37,000 37,500 10,498 21,504 6,345 12,236 67,000 67,500 6,898 15,570 411 6,898
37,500 38,000 10,438 21,405 6,246 12,123 67,500 68,000 6,838 15,471 312 6,838
38,000 38,500 10,378 21,306 6,147 12,011 68,000 68,500 6,778 15,373 214 6,778
38,500 39,000 10,318 21,207 6,048 11,898 68,500 69,000 6,718 15,274 115 6,718
39,000 39,500 10,258 21,108 5,949 11,786 69,000 69,500 6,658 15,175 16 6,658
39,500 40,000 10,198 21,009 5,850 11,673 69,500 70,000 6,598 15,076 0 6,598
40,000 40,500 10,138 20,910 5,751 11,560 70,000 70,500 6,538 14,977 0 6,538
40,500 41,000 10,078 20,812 5,652 11,448 70,500 71,000 6,478 14,878 0 6,478
41,000 41,500 10,018 20,713 5,554 11,335 71,000 71,500 6,418 14,779 0 6,418
41,500 42,000 9,958 20,614 5,455 11,223 71,500 72,000 6,358 14,680 0 6,358
Continued on next page
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2023 Standard Deduction Table 36
(continued from page 35)
If your income If your income
(line 7 of Form 1) is – And you are – (line 7 of Form 1) is – And you are –
Married Married Head Married Married Head
Single filing filing of a Single filing filing of a
But jointly separately household But jointly separately household
At less At less
least than Your standard deduction is – least than Your standard deduction is –
72,000 72,500 6,298 14,581 0 6,298 102,000 102,500 2,698 8,648 0 2,698
72,500 73,000 6,238 14,483 0 6,238 102,500 103,000 2,638 8,549 0 2,638
73,000 73,500 6,178 14,384 0 6,178 103,000 103,500 2,578 8,450 0 2,578
73,500 74,000 6,118 14,285 0 6,118 103,500 104,000 2,518 8,351 0 2,518
74,000 74,500 6,058 14,186 0 6,058 104,000 104,500 2,458 8,252 0 2,458
74,500 75,000 5,998 14,087 0 5,998 104,500 105,000 2,398 8,154 0 2,398
75,000 75,500 5,938 13,988 0 5,938 105,000 105,500 2,338 8,055 0 2,338
75,500 76,000 5,878 13,889 0 5,878 105,500 106,000 2,278 7,956 0 2,278
76,000 76,500 5,818 13,790 0 5,818 106,000 106,500 2,218 7,857 0 2,218
76,500 77,000 5,758 13,691 0 5,758 106,500 107,000 2,158 7,758 0 2,158
77,000 77,500 5,698 13,593 0 5,698 107,000 107,500 2,098 7,659 0 2,098
77,500 78,000 5,638 13,494 0 5,638 107,500 108,000 2,038 7,560 0 2,038
78,000 78,500 5,578 13,395 0 5,578 108,000 108,500 1,978 7,461 0 1,978
78,500 79,000 5,518 13,296 0 5,518 108,500 109,000 1,918 7,362 0 1,918
79,000 79,500 5,458 13,197 0 5,458 109,000 109,500 1,858 7,264 0 1,858
79,500 80,000 5,398 13,098 0 5,398 109,500 110,000 1,798 7,165 0 1,798
80,000 80,500 5,338 12,999 0 5,338 110,000 110,500 1,738 7,066 0 1,738
80,500 81,000 5,278 12,900 0 5,278 110,500 111,000 1,678 6,967 0 1,678
81,000 81,500 5,218 12,801 0 5,218 111,000 111,500 1,618 6,868 0 1,618
81,500 82,000 5,158 12,703 0 5,158 111,500 112,000 1,558 6,769 0 1,558
82,000 82,500 5,098 12,604 0 5,098 112,000 112,500 1,498 6,670 0 1,498
82,500 83,000 5,038 12,505 0 5,038 112,500 113,000 1,438 6,571 0 1,438
83,000 83,500 4,978 12,406 0 4,978 113,000 113,500 1,378 6,472 0 1,378
83,500 84,000 4,918 12,307 0 4,918 113,500 114,000 1,318 6,374 0 1,318
84,000 84,500 4,858 12,208 0 4,858 114,000 114,500 1,258 6,275 0 1,258
84,500 85,000 4,798 12,109 0 4,798 114,500 115,000 1,198 6,176 0 1,198
85,000 85,500 4,738 12,010 0 4,738 115,000 115,500 1,138 6,077 0 1,138
85,500 86,000 4,678 11,911 0 4,678 115,500 116,000 1,078 5,978 0 1,078
86,000 86,500 4,618 11,813 0 4,618 116,000 116,500 1,018 5,879 0 1,018
86,500 87,000 4,558 11,714 0 4,558 116,500 117,000 958 5,780 0 958
87,000 87,500 4,498 11,615 0 4,498 117,000 117,500 898 5,681 0 898
87,500 88,000 4,438 11,516 0 4,438 117,500 118,000 838 5,582 0 838
88,000 88,500 4,378 11,417 0 4,378 118,000 118,500 778 5,484 0 778
88,500 89,000 4,318 11,318 0 4,318 118,500 119,000 718 5,385 0 718
89,000 89,500 4,258 11,219 0 4,258 119,000 119,500 658 5,286 0 658
89,500 90,000 4,198 11,120 0 4,198 119,500 120,000 598 5,187 0 598
90,000 90,500 4,138 11,021 0 4,138 120,000 120,500 538 5,088 0 538
90,500 91,000 4,078 10,923 0 4,078 120,500 121,000 478 4,989 0 478
91,000 91,500 4,018 10,824 0 4,018 121,000 121,500 418 4,890 0 418
91,500 92,000 3,958 10,725 0 3,958 121,500 122,000 358 4,791 0 358
92,000 92,500 3,898 10,626 0 3,898 122,000 122,500 298 4,692 0 298
92,500 93,000 3,838 10,527 0 3,838 122,500 123,000 238 4,594 0 238
93,000 93,500 3,778 10,428 0 3,778 123,000 123,500 178 4,495 0 178
93,500 94,000 3,718 10,329 0 3,718 123,500 124,000 118 4,396 0 118
94,000 94,500 3,658 10,230 0 3,658 124,000 124,500 58 4,297 0 58
94,500 95,000 3,598 10,131 0 3,598 124,500 125,000 0 4,198 0 0
95,000 95,500 3,538 10,033 0 3,538 125,000 125,500 0 4,099 0 0
95,500 96,000 3,478 9,934 0 3,478 125,500 126,000 0 4,000 0 0
96,000 96,500 3,418 9,835 0 3,418 126,000 126,500 0 3,901 0 0
96,500 97,000 3,358 9,736 0 3,358 126,500 127,000 0 3,802 0 0
97,000 97,500 3,298 9,637 0 3,298 127,000 127,500 0 3,704 0 0
97,500 98,000 3,238 9,538 0 3,238 127,500 128,000 0 3,605 0 0
98,000 98,500 3,178 9,439 0 3,178 128,000 128,500 0 3,506 0 0
98,500 99,000 3,118 9,340 0 3,118 128,500 129,000 0 3,407 0 0
99,000 99,500 3,058 9,241 0 3,058 129,000 129,500 0 3,308 0 0
99,500 100,000 2,998 9,143 0 2,998 129,500 130,000 0 3,209 0 0
100,000 100,500 2,938 9,044 0 2,938 130,000 130,500 0 3,110 0 0
100,500 101,000 2,878 8,945 0 2,878 130,500 131,000 0 3,011 0 0
101,000 101,500 2,818 8,846 0 2,818 131,000 131,500 0 2,912 0 0
101,500 102,000 2,758 8,747 0 2,758 131,500 132,000 0 2,814 0 0
Continued on next page
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37 2023 Standard Deduction Table
(continued from page 36)
If your income If your income
(line 7 of Form 1) is – And you are – (line 7 of Form 1) is – And you are –
Married Married Head Married Married Head
Single filing filing of a Single filing filing of a
But jointly separately household But jointly separately household
At less At less
least than Your standard deduction is – least than Your standard deduction is –
132,000 132,500 0 2,715 0 0
132,500 133,000 0 2,616 0 0
133,000 133,500 0 2,517 0 0
133,500 134,000 0 2,418 0 0
134,000 134,500 0 2,319 0 0
134,500 135,000 0 2,220 0 0
135,000 135,500 0 2,121 0 0
135,500 136,000 0 2,022 0 0
136,000 136,500 0 1,924 0 0
136,500 137,000 0 1,825 0 0
137,000 137,500 0 1,726 0 0
137,500 138,000 0 1,627 0 0
138,000 138,500 0 1,528 0 0
138,500 139,000 0 1,429 0 0
139,000 139,500 0 1,330 0 0
139,500 140,000 0 1,231 0 0
140,000 140,500 0 1,132 0 0
140,500 141,000 0 1,034 0 0
141,000 141,500 0 935 0 0
141,500 142,000 0 836 0 0
142,000 142,500 0 737 0 0
142,500 143,000 0 638 0 0
143,000 143,500 0 539 0 0
143,500 144,000 0 440 0 0
144,000 144,500 0 341 0 0
144,500 145,000 0 242 0 0
145,000 145,500 0 144 0 0
145,500 145,976 0 47 0 0
145,976 or over 0 0 0 0
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2023 Tax Table for Form 1 Filers 38
Use this Tax Table if your taxable income is less than $100,000. If $100,000 or more, use the
Tax Computation Worksheet on page 44.
Single or Married Married
Head filing filing
But of a jointly sepa-
At less household rately
least than
Example The Smiths are filing a joint return. Their taxable in come on Your tax is –
line 11 of Form 1 is $28,653. First they find the $28,000 heading in the 28,500 28,600 1,140 1,090 1,264
table. Then they find the $28,600 – 28,700 income line. Next, they find 28,600 28,700 1,145 1,095 1,270
the column for married filing jointly and read down the column. The 28,700 28,800 1,151 1,099 1,275
28,800 28,900 1,156 1,104 1,280
amount shown where the income line and the filing status column meet 28,900 29,000 1,161 1,108 1,286
is $1,095. This is the tax amount they must write on line 12 of their return.
If line 11 If line 11 If line 11
(Taxable income) is – And you are – (Taxable income) is – And you are – (Taxable income) is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than least than least than
Your tax is – Your tax is – Your tax is –
3,000 7,000
3,000 3,100 107 107 107 7,000 7,100 247 247 247
3,100 3,200 110 110 110 7,100 7,200 250 250 250
3,200 3,300 114 114 114 7,200 7,300 254 254 254
3,300 3,400 117 117 117 7,300 7,400 257 257 257
3,400 3,500 121 121 121 7,400 7,500 261 261 261
3,500 3,600 124 124 124 7,500 7,600 264 264 264
3,600 3,700 128 128 128 7,600 7,700 268 268 268
3,700 3,800 131 131 131 7,700 7,800 271 271 271
3,800 3,900 135 135 135 7,800 7,900 275 275 275
0 20 0 0 0 3,900 4,000 138 138 138 7,900 8,000 278 278 278
20 40 1 1 1 4,000 8,000
40 100 2 2 2
4,000 4,100 142 142 142 8,000 8,100 282 282 282
100 200 5 5 5 4,100 4,200 145 145 145 8,100 8,200 285 285 285
200 300 9 9 9 4,200 4,300 149 149 149 8,200 8,300 289 289 289
300 400 12 12 12 4,300 4,400 152 152 152 8,300 8,400 292 292 292
400 500 16 16 16 4,400 4,500 156 156 156 8,400 8,500 296 296 296
500 600 19 19 19 4,500 4,600 159 159 159 8,500 8,600 299 299 299
600 700 23 23 23 4,600 4,700 163 163 163 8,600 8,700 303 303 303
700 800 26 26 26 4,700 4,800 166 166 166 8,700 8,800 306 306 306
800 900 30 30 30 4,800 4,900 170 170 170 8,800 8,900 310 310 310
900 1,000 33 33 33 4,900 5,000 173 173 173 8,900 9,000 313 313 313
1,000 5,000 9,000
1,000 1,100 37 37 37 5,000 5,100 177 177 177 9,000 9,100 317 317 317
1,100 1,200 40 40 40 5,100 5,200 180 180 180 9,100 9,200 320 320 320
1,200 1,300 44 44 44 5,200 5,300 184 184 184 9,200 9,300 324 324 324
1,300 1,400 47 47 47 5,300 5,400 187 187 187 9,300 9,400 327 327 329
1,400 1,500 51 51 51 5,400 5,500 191 191 191 9,400 9,500 331 331 333
1,500 1,600 54 54 54 5,500 5,600 194 194 194 9,500 9,600 334 334 337
1,600 1,700 58 58 58 5,600 5,700 198 198 198 9,600 9,700 338 338 342
1,700 1,800 61 61 61 5,700 5,800 201 201 201 9,700 9,800 341 341 346
1,800 1,900 65 65 65 5,800 5,900 205 205 205 9,800 9,900 345 345 351
1,900 2,000 68 68 68 5,900 6,000 208 208 208 9,900 10,000 348 348 355
2,000 6,000 10,000
2,000 2,100 72 72 72 6,000 6,100 212 212 212 10,000 10,100 352 352 359
2,100 2,200 75 75 75 6,100 6,200 215 215 215 10,100 10,200 355 355 364
2,200 2,300 79 79 79 6,200 6,300 219 219 219 10,200 10,300 359 359 368
2,300 2,400 82 82 82 6,300 6,400 222 222 222 10,300 10,400 362 362 373
2,400 2,500 86 86 86 6,400 6,500 226 226 226 10,400 10,500 366 366 377
2,500 2,600 89 89 89 6,500 6,600 229 229 229 10,500 10,600 369 369 381
2,600 2,700 93 93 93 6,600 6,700 233 233 233 10,600 10,700 373 373 386
2,700 2,800 96 96 96 6,700 6,800 236 236 236 10,700 10,800 376 376 390
2,800 2,900 100 100 100 6,800 6,900 240 240 240 10,800 10,900 380 380 395
2,900 3,000 103 103 103 6,900 7,000 243 243 243 10,900 11,000 383 383 399
Continued on next page
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39 2023 Tax Table for Form 1 Filers – Continued
If line 11 If line 11 If line 11
(Taxable income) is – And you are – (Taxable income) is – And you are – (Taxable income) is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than least than least than
Your tax is – Your tax is – Your tax is –
11,000 17,000 23,000
11,000 11,100 387 387 403 17,000 17,100 626 597 667 23,000 23,100 890 848 973
11,100 11,200 390 390 408 17,100 17,200 630 600 672 23,100 23,200 894 853 978
11,200 11,300 394 394 412 17,200 17,300 635 604 676 23,200 23,300 899 857 984
11,300 11,400 397 397 417 17,300 17,400 639 607 681 23,300 23,400 903 862 989
11,400 11,500 401 401 421 17,400 17,500 644 611 685 23,400 23,500 908 866 994
11,500 11,600 404 404 425 17,500 17,600 648 614 689 23,500 23,600 912 870 999
11,600 11,700 408 408 430 17,600 17,700 652 618 694 23,600 23,700 916 875 1,005
11,700 11,800 411 411 434 17,700 17,800 657 621 698 23,700 23,800 921 879 1,010
11,800 11,900 415 415 439 17,800 17,900 661 625 703 23,800 23,900 925 884 1,015
11,900 12,000 418 418 443 17,900 18,000 666 628 707 23,900 24,000 930 888 1,021
12,000 18,000 24,000
12,000 12,100 422 422 447 18,000 18,100 670 632 711 24,000 24,100 934 892 1,026
12,100 12,200 425 425 452 18,100 18,200 674 635 716 24,100 24,200 938 897 1,031
12,200 12,300 429 429 456 18,200 18,300 679 639 720 24,200 24,300 943 901 1,037
12,300 12,400 432 432 461 18,300 18,400 683 642 725 24,300 24,400 947 906 1,042
12,400 12,500 436 436 465 18,400 18,500 688 646 729 24,400 24,500 952 910 1,047
12,500 12,600 439 439 469 18,500 18,600 692 650 734 24,500 24,600 956 914 1,052
12,600 12,700 443 443 474 18,600 18,700 696 655 740 24,600 24,700 960 919 1,058
12,700 12,800 446 446 478 18,700 18,800 701 659 745 24,700 24,800 965 923 1,063
12,800 12,900 450 450 483 18,800 18,900 705 664 750 24,800 24,900 969 928 1,068
12,900 13,000 453 453 487 18,900 19,000 710 668 756 24,900 25,000 974 932 1,074
13,000 19,000 25,000
13,000 13,100 457 457 491 19,000 19,100 714 672 761 25,000 25,100 978 936 1,079
13,100 13,200 460 460 496 19,100 19,200 718 677 766 25,100 25,200 982 941 1,084
13,200 13,300 464 464 500 19,200 19,300 723 681 772 25,200 25,300 987 945 1,090
13,300 13,400 467 467 505 19,300 19,400 727 686 777 25,300 25,400 991 950 1,095
13,400 13,500 471 471 509 19,400 19,500 732 690 782 25,400 25,500 996 954 1,100
13,500 13,600 474 474 513 19,500 19,600 736 694 787 25,500 25,600 1,000 958 1,105
13,600 13,700 478 478 518 19,600 19,700 740 699 793 25,600 25,700 1,004 963 1,111
13,700 13,800 481 481 522 19,700 19,800 745 703 798 25,700 25,800 1,009 967 1,116
13,800 13,900 485 485 527 19,800 19,900 749 708 803 25,800 25,900 1,013 972 1,121
13,900 14,000 490 488 531 19,900 20,000 754 712 809 25,900 26,000 1,018 976 1,127
14,000 20,000 26,000
14,000 14,100 494 492 535 20,000 20,100 758 716 814 26,000 26,100 1,022 980 1,132
14,100 14,200 498 495 540 20,100 20,200 762 721 819 26,100 26,200 1,026 985 1,137
14,200 14,300 503 499 544 20,200 20,300 767 725 825 26,200 26,300 1,031 989 1,143
14,300 14,400 507 502 549 20,300 20,400 771 730 830 26,300 26,400 1,035 994 1,148
14,400 14,500 512 506 553 20,400 20,500 776 734 835 26,400 26,500 1,040 998 1,153
14,500 14,600 516 509 557 20,500 20,600 780 738 840 26,500 26,600 1,044 1,002 1,158
14,600 14,700 520 513 562 20,600 20,700 784 743 846 26,600 26,700 1,048 1,007 1,164
14,700 14,800 525 516 566 20,700 20,800 789 747 851 26,700 26,800 1,053 1,011 1,169
14,800 14,900 529 520 571 20,800 20,900 793 752 856 26,800 26,900 1,057 1,016 1,174
14,900 15,000 534 523 575 20,900 21,000 798 756 862 26,900 27,000 1,062 1,020 1,180
15,000 21,000 27,000
15,000 15,100 538 527 579 21,000 21,100 802 760 867 27,000 27,100 1,066 1,024 1,185
15,100 15,200 542 530 584 21,100 21,200 806 765 872 27,100 27,200 1,070 1,029 1,190
15,200 15,300 547 534 588 21,200 21,300 811 769 878 27,200 27,300 1,075 1,033 1,196
15,300 15,400 551 537 593 21,300 21,400 815 774 883 27,300 27,400 1,079 1,038 1,201
15,400 15,500 556 541 597 21,400 21,500 820 778 888 27,400 27,500 1,084 1,042 1,206
15,500 15,600 560 544 601 21,500 21,600 824 782 893 27,500 27,600 1,088 1,046 1,211
15,600 15,700 564 548 606 21,600 21,700 828 787 899 27,600 27,700 1,092 1,051 1,217
15,700 15,800 569 551 610 21,700 21,800 833 791 904 27,700 27,800 1,098 1,055 1,222
15,800 15,900 573 555 615 21,800 21,900 837 796 909 27,800 27,900 1,103 1,060 1,227
15,900 16,000 578 558 619 21,900 22,000 842 800 915 27,900 28,000 1,108 1,064 1,233
16,000 22,000 28,000
16,000 16,100 582 562 623 22,000 22,100 846 804 920 28,000 28,100 1,114 1,068 1,238
16,100 16,200 586 565 628 22,100 22,200 850 809 925 28,100 28,200 1,119 1,073 1,243
16,200 16,300 591 569 632 22,200 22,300 855 813 931 28,200 28,300 1,124 1,077 1,249
16,300 16,400 595 572 637 22,300 22,400 859 818 936 28,300 28,400 1,130 1,082 1,254
16,400 16,500 600 576 641 22,400 22,500 864 822 941 28,400 28,500 1,135 1,086 1,259
16,500 16,600 604 579 645 22,500 22,600 868 826 946 28,500 28,600 1,140 1,090 1,264
16,600 16,700 608 583 650 22,600 22,700 872 831 952 28,600 28,700 1,145 1,095 1,270
16,700 16,800 613 586 654 22,700 22,800 877 835 957 28,700 28,800 1,151 1,099 1,275
16,800 16,900 617 590 659 22,800 22,900 881 840 962 28,800 28,900 1,156 1,104 1,280
16,900 17,000 622 593 663 22,900 23,000 886 844 968 28,900 29,000 1,161 1,108 1,286
Continued on next page
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2023 Tax Table for Form 1 Filers – Continued 40
If line 11 If line 11 If line 11
(Taxable income) is – And you are – (Taxable income) is – And you are – (Taxable income) is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than least than least than
Your tax is – Your tax is – Your tax is –
29,000 35,000 41,000
29,000 29,100 1,167 1,112 1,291 35,000 35,100 1,485 1,376 1,609 41,000 41,100 1,803 1,678 1,927
29,100 29,200 1,172 1,117 1,296 35,100 35,200 1,490 1,381 1,614 41,100 41,200 1,808 1,684 1,932
29,200 29,300 1,177 1,121 1,302 35,200 35,300 1,495 1,385 1,620 41,200 41,300 1,813 1,689 1,938
29,300 29,400 1,183 1,126 1,307 35,300 35,400 1,501 1,390 1,625 41,300 41,400 1,819 1,694 1,943
29,400 29,500 1,188 1,130 1,312 35,400 35,500 1,506 1,394 1,630 41,400 41,500 1,824 1,700 1,948
29,500 29,600 1,193 1,134 1,317 35,500 35,600 1,511 1,398 1,635 41,500 41,600 1,829 1,705 1,953
29,600 29,700 1,198 1,139 1,323 35,600 35,700 1,516 1,403 1,641 41,600 41,700 1,834 1,710 1,959
29,700 29,800 1,204 1,143 1,328 35,700 35,800 1,522 1,407 1,646 41,700 41,800 1,840 1,715 1,964
29,800 29,900 1,209 1,148 1,333 35,800 35,900 1,527 1,412 1,651 41,800 41,900 1,845 1,721 1,969
29,900 30,000 1,214 1,152 1,339 35,900 36,000 1,532 1,416 1,657 41,900 42,000 1,850 1,726 1,975
30,000 36,000 42,000
30,000 30,100 1,220 1,156 1,344 36,000 36,100 1,538 1,420 1,662 42,000 42,100 1,856 1,731 1,980
30,100 30,200 1,225 1,161 1,349 36,100 36,200 1,543 1,425 1,667 42,100 42,200 1,861 1,737 1,985
30,200 30,300 1,230 1,165 1,355 36,200 36,300 1,548 1,429 1,673 42,200 42,300 1,866 1,742 1,991
30,300 30,400 1,236 1,170 1,360 36,300 36,400 1,554 1,434 1,678 42,300 42,400 1,872 1,747 1,996
30,400 30,500 1,241 1,174 1,365 36,400 36,500 1,559 1,438 1,683 42,400 42,500 1,877 1,753 2,001
30,500 30,600 1,246 1,178 1,370 36,500 36,600 1,564 1,442 1,688 42,500 42,600 1,882 1,758 2,006
30,600 30,700 1,251 1,183 1,376 36,600 36,700 1,569 1,447 1,694 42,600 42,700 1,887 1,763 2,012
30,700 30,800 1,257 1,187 1,381 36,700 36,800 1,575 1,451 1,699 42,700 42,800 1,893 1,768 2,017
30,800 30,900 1,262 1,192 1,386 36,800 36,900 1,580 1,456 1,704 42,800 42,900 1,898 1,774 2,022
30,900 31,000 1,267 1,196 1,392 36,900 37,000 1,585 1,461 1,710 42,900 43,000 1,903 1,779 2,028
31,000 37,000 43,000
31,000 31,100 1,273 1,200 1,397 37,000 37,100 1,591 1,466 1,715 43,000 43,100 1,909 1,784 2,033
31,100 31,200 1,278 1,205 1,402 37,100 37,200 1,596 1,472 1,720 43,100 43,200 1,914 1,790 2,038
31,200 31,300 1,283 1,209 1,408 37,200 37,300 1,601 1,477 1,726 43,200 43,300 1,919 1,795 2,044
31,300 31,400 1,289 1,214 1,413 37,300 37,400 1,607 1,482 1,731 43,300 43,400 1,925 1,800 2,049
31,400 31,500 1,294 1,218 1,418 37,400 37,500 1,612 1,488 1,736 43,400 43,500 1,930 1,806 2,054
31,500 31,600 1,299 1,222 1,423 37,500 37,600 1,617 1,493 1,741 43,500 43,600 1,935 1,811 2,059
31,600 31,700 1,304 1,227 1,429 37,600 37,700 1,622 1,498 1,747 43,600 43,700 1,940 1,816 2,065
31,700 31,800 1,310 1,231 1,434 37,700 37,800 1,628 1,503 1,752 43,700 43,800 1,946 1,821 2,070
31,800 31,900 1,315 1,236 1,439 37,800 37,900 1,633 1,509 1,757 43,800 43,900 1,951 1,827 2,075
31,900 32,000 1,320 1,240 1,445 37,900 38,000 1,638 1,514 1,763 43,900 44,000 1,956 1,832 2,081
32,000 38,000 44,000
32,000 32,100 1,326 1,244 1,450 38,000 38,100 1,644 1,519 1,768 44,000 44,100 1,962 1,837 2,086
32,100 32,200 1,331 1,249 1,455 38,100 38,200 1,649 1,525 1,773 44,100 44,200 1,967 1,843 2,091
32,200 32,300 1,336 1,253 1,461 38,200 38,300 1,654 1,530 1,779 44,200 44,300 1,972 1,848 2,097
32,300 32,400 1,342 1,258 1,466 38,300 38,400 1,660 1,535 1,784 44,300 44,400 1,978 1,853 2,102
32,400 32,500 1,347 1,262 1,471 38,400 38,500 1,665 1,541 1,789 44,400 44,500 1,983 1,859 2,107
32,500 32,600 1,352 1,266 1,476 38,500 38,600 1,670 1,546 1,794 44,500 44,600 1,988 1,864 2,112
32,600 32,700 1,357 1,271 1,482 38,600 38,700 1,675 1,551 1,800 44,600 44,700 1,993 1,869 2,118
32,700 32,800 1,363 1,275 1,487 38,700 38,800 1,681 1,556 1,805 44,700 44,800 1,999 1,874 2,123
32,800 32,900 1,368 1,280 1,492 38,800 38,900 1,686 1,562 1,810 44,800 44,900 2,004 1,880 2,128
32,900 33,000 1,373 1,284 1,498 38,900 39,000 1,691 1,567 1,816 44,900 45,000 2,009 1,885 2,134
33,000 39,000 45,000
33,000 33,100 1,379 1,288 1,503 39,000 39,100 1,697 1,572 1,821 45,000 45,100 2,015 1,890 2,139
33,100 33,200 1,384 1,293 1,508 39,100 39,200 1,702 1,578 1,826 45,100 45,200 2,020 1,896 2,144
33,200 33,300 1,389 1,297 1,514 39,200 39,300 1,707 1,583 1,832 45,200 45,300 2,025 1,901 2,150
33,300 33,400 1,395 1,302 1,519 39,300 39,400 1,713 1,588 1,837 45,300 45,400 2,031 1,906 2,155
33,400 33,500 1,400 1,306 1,524 39,400 39,500 1,718 1,594 1,842 45,400 45,500 2,036 1,912 2,160
33,500 33,600 1,405 1,310 1,529 39,500 39,600 1,723 1,599 1,847 45,500 45,600 2,041 1,917 2,165
33,600 33,700 1,410 1,315 1,535 39,600 39,700 1,728 1,604 1,853 45,600 45,700 2,046 1,922 2,171
33,700 33,800 1,416 1,319 1,540 39,700 39,800 1,734 1,609 1,858 45,700 45,800 2,052 1,927 2,176
33,800 33,900 1,421 1,324 1,545 39,800 39,900 1,739 1,615 1,863 45,800 45,900 2,057 1,933 2,181
33,900 34,000 1,426 1,328 1,551 39,900 40,000 1,744 1,620 1,869 45,900 46,000 2,062 1,938 2,187
34,000 40,000 46,000
34,000 34,100 1,432 1,332 1,556 40,000 40,100 1,750 1,625 1,874 46,000 46,100 2,068 1,943 2,192
34,100 34,200 1,437 1,337 1,561 40,100 40,200 1,755 1,631 1,879 46,100 46,200 2,073 1,949 2,197
34,200 34,300 1,442 1,341 1,567 40,200 40,300 1,760 1,636 1,885 46,200 46,300 2,078 1,954 2,203
34,300 34,400 1,448 1,346 1,572 40,300 40,400 1,766 1,641 1,890 46,300 46,400 2,084 1,959 2,208
34,400 34,500 1,453 1,350 1,577 40,400 40,500 1,771 1,647 1,895 46,400 46,500 2,089 1,965 2,213
34,500 34,600 1,458 1,354 1,582 40,500 40,600 1,776 1,652 1,900 46,500 46,600 2,094 1,970 2,218
34,600 34,700 1,463 1,359 1,588 40,600 40,700 1,781 1,657 1,906 46,600 46,700 2,099 1,975 2,224
34,700 34,800 1,469 1,363 1,593 40,700 40,800 1,787 1,662 1,911 46,700 46,800 2,105 1,980 2,229
34,800 34,900 1,474 1,368 1,598 40,800 40,900 1,792 1,668 1,916 46,800 46,900 2,110 1,986 2,234
34,900 35,000 1,479 1,372 1,604 40,900 41,000 1,797 1,673 1,922 46,900 47,000 2,115 1,991 2,240
Continued on next page
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41 2023 Tax Table for Form 1 Filers – Continued
If line 11 If line 11 If line 11
(Taxable income) is – And you are – (Taxable income) is – And you are – (Taxable income) is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than least than least than
Your tax is – Your tax is – Your tax is –
47,000 53,000 59,000
47,000 47,100 2,121 1,996 2,245 53,000 53,100 2,439 2,314 2,563 59,000 59,100 2,757 2,632 2,881
47,100 47,200 2,126 2,002 2,250 53,100 53,200 2,444 2,320 2,568 59,100 59,200 2,762 2,638 2,886
47,200 47,300 2,131 2,007 2,256 53,200 53,300 2,449 2,325 2,574 59,200 59,300 2,767 2,643 2,892
47,300 47,400 2,137 2,012 2,261 53,300 53,400 2,455 2,330 2,579 59,300 59,400 2,773 2,648 2,897
47,400 47,500 2,142 2,018 2,266 53,400 53,500 2,460 2,336 2,584 59,400 59,500 2,778 2,654 2,902
47,500 47,600 2,147 2,023 2,271 53,500 53,600 2,465 2,341 2,589 59,500 59,600 2,783 2,659 2,907
47,600 47,700 2,152 2,028 2,277 53,600 53,700 2,470 2,346 2,595 59,600 59,700 2,788 2,664 2,913
47,700 47,800 2,158 2,033 2,282 53,700 53,800 2,476 2,351 2,600 59,700 59,800 2,794 2,669 2,918
47,800 47,900 2,163 2,039 2,287 53,800 53,900 2,481 2,357 2,605 59,800 59,900 2,799 2,675 2,923
47,900 48,000 2,168 2,044 2,293 53,900 54,000 2,486 2,362 2,611 59,900 60,000 2,804 2,680 2,929
48,000 54,000 60,000
48,000 48,100 2,174 2,049 2,298 54,000 54,100 2,492 2,367 2,616 60,000 60,100 2,810 2,685 2,934
48,100 48,200 2,179 2,055 2,303 54,100 54,200 2,497 2,373 2,621 60,100 60,200 2,815 2,691 2,939
48,200 48,300 2,184 2,060 2,309 54,200 54,300 2,502 2,378 2,627 60,200 60,300 2,820 2,696 2,945
48,300 48,400 2,190 2,065 2,314 54,300 54,400 2,508 2,383 2,632 60,300 60,400 2,826 2,701 2,950
48,400 48,500 2,195 2,071 2,319 54,400 54,500 2,513 2,389 2,637 60,400 60,500 2,831 2,707 2,955
48,500 48,600 2,200 2,076 2,324 54,500 54,600 2,518 2,394 2,642 60,500 60,600 2,836 2,712 2,960
48,600 48,700 2,205 2,081 2,330 54,600 54,700 2,523 2,399 2,648 60,600 60,700 2,841 2,717 2,966
48,700 48,800 2,211 2,086 2,335 54,700 54,800 2,529 2,404 2,653 60,700 60,800 2,847 2,722 2,971
48,800 48,900 2,216 2,092 2,340 54,800 54,900 2,534 2,410 2,658 60,800 60,900 2,852 2,728 2,976
48,900 49,000 2,221 2,097 2,346 54,900 55,000 2,539 2,415 2,664 60,900 61,000 2,857 2,733 2,982
49,000 55,000 61,000
49,000 49,100 2,227 2,102 2,351 55,000 55,100 2,545 2,420 2,669 61,000 61,100 2,863 2,738 2,987
49,100 49,200 2,232 2,108 2,356 55,100 55,200 2,550 2,426 2,674 61,100 61,200 2,868 2,744 2,992
49,200 49,300 2,237 2,113 2,362 55,200 55,300 2,555 2,431 2,680 61,200 61,300 2,873 2,749 2,998
49,300 49,400 2,243 2,118 2,367 55,300 55,400 2,561 2,436 2,685 61,300 61,400 2,879 2,754 3,003
49,400 49,500 2,248 2,124 2,372 55,400 55,500 2,566 2,442 2,690 61,400 61,500 2,884 2,760 3,008
49,500 49,600 2,253 2,129 2,377 55,500 55,600 2,571 2,447 2,695 61,500 61,600 2,889 2,765 3,013
49,600 49,700 2,258 2,134 2,383 55,600 55,700 2,576 2,452 2,701 61,600 61,700 2,894 2,770 3,019
49,700 49,800 2,264 2,139 2,388 55,700 55,800 2,582 2,457 2,706 61,700 61,800 2,900 2,775 3,024
49,800 49,900 2,269 2,145 2,393 55,800 55,900 2,587 2,463 2,711 61,800 61,900 2,905 2,781 3,029
49,900 50,000 2,274 2,150 2,399 55,900 56,000 2,592 2,468 2,717 61,900 62,000 2,910 2,786 3,035
50,000 56,000 62,000
50,000 50,100 2,280 2,155 2,404 56,000 56,100 2,598 2,473 2,722 62,000 62,100 2,916 2,791 3,040
50,100 50,200 2,285 2,161 2,409 56,100 56,200 2,603 2,479 2,727 62,100 62,200 2,921 2,797 3,045
50,200 50,300 2,290 2,166 2,415 56,200 56,300 2,608 2,484 2,733 62,200 62,300 2,926 2,802 3,051
50,300 50,400 2,296 2,171 2,420 56,300 56,400 2,614 2,489 2,738 62,300 62,400 2,932 2,807 3,056
50,400 50,500 2,301 2,177 2,425 56,400 56,500 2,619 2,495 2,743 62,400 62,500 2,937 2,813 3,061
50,500 50,600 2,306 2,182 2,430 56,500 56,600 2,624 2,500 2,748 62,500 62,600 2,942 2,818 3,066
50,600 50,700 2,311 2,187 2,436 56,600 56,700 2,629 2,505 2,754 62,600 62,700 2,947 2,823 3,072
50,700 50,800 2,317 2,192 2,441 56,700 56,800 2,635 2,510 2,759 62,700 62,800 2,953 2,828 3,077
50,800 50,900 2,322 2,198 2,446 56,800 56,900 2,640 2,516 2,764 62,800 62,900 2,958 2,834 3,082
50,900 51,000 2,327 2,203 2,452 56,900 57,000 2,645 2,521 2,770 62,900 63,000 2,963 2,839 3,088
51,000 57,000 63,000
51,000 51,100 2,333 2,208 2,457 57,000 57,100 2,651 2,526 2,775 63,000 63,100 2,969 2,844 3,093
51,100 51,200 2,338 2,214 2,462 57,100 57,200 2,656 2,532 2,780 63,100 63,200 2,974 2,850 3,098
51,200 51,300 2,343 2,219 2,468 57,200 57,300 2,661 2,537 2,786 63,200 63,300 2,979 2,855 3,104
51,300 51,400 2,349 2,224 2,473 57,300 57,400 2,667 2,542 2,791 63,300 63,400 2,985 2,860 3,109
51,400 51,500 2,354 2,230 2,478 57,400 57,500 2,672 2,548 2,796 63,400 63,500 2,990 2,866 3,114
51,500 51,600 2,359 2,235 2,483 57,500 57,600 2,677 2,553 2,801 63,500 63,600 2,995 2,871 3,119
51,600 51,700 2,364 2,240 2,489 57,600 57,700 2,682 2,558 2,807 63,600 63,700 3,000 2,876 3,125
51,700 51,800 2,370 2,245 2,494 57,700 57,800 2,688 2,563 2,812 63,700 63,800 3,006 2,881 3,130
51,800 51,900 2,375 2,251 2,499 57,800 57,900 2,693 2,569 2,817 63,800 63,900 3,011 2,887 3,135
51,900 52,000 2,380 2,256 2,505 57,900 58,000 2,698 2,574 2,823 63,900 64,000 3,016 2,892 3,141
52,000 58,000 64,000
52,000 52,100 2,386 2,261 2,510 58,000 58,100 2,704 2,579 2,828 64,000 64,100 3,022 2,897 3,146
52,100 52,200 2,391 2,267 2,515 58,100 58,200 2,709 2,585 2,833 64,100 64,200 3,027 2,903 3,151
52,200 52,300 2,396 2,272 2,521 58,200 58,300 2,714 2,590 2,839 64,200 64,300 3,032 2,908 3,157
52,300 52,400 2,402 2,277 2,526 58,300 58,400 2,720 2,595 2,844 64,300 64,400 3,038 2,913 3,162
52,400 52,500 2,407 2,283 2,531 58,400 58,500 2,725 2,601 2,849 64,400 64,500 3,043 2,919 3,167
52,500 52,600 2,412 2,288 2,536 58,500 58,600 2,730 2,606 2,854 64,500 64,600 3,048 2,924 3,172
52,600 52,700 2,417 2,293 2,542 58,600 58,700 2,735 2,611 2,860 64,600 64,700 3,053 2,929 3,178
52,700 52,800 2,423 2,298 2,547 58,700 58,800 2,741 2,616 2,865 64,700 64,800 3,059 2,934 3,183
52,800 52,900 2,428 2,304 2,552 58,800 58,900 2,746 2,622 2,870 64,800 64,900 3,064 2,940 3,188
52,900 53,000 2,433 2,309 2,558 58,900 59,000 2,751 2,627 2,876 64,900 65,000 3,069 2,945 3,194
Continued on next page
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2023 Tax Table for Form 1 Filers – Continued 42
If line 11 If line 11 If line 11
(Taxable income) is – And you are – (Taxable income) is – And you are – (Taxable income) is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than least than least than
Your tax is – Your tax is – Your tax is –
65,000 71,000 77,000
65,000 65,100 3,075 2,950 3,199 71,000 71,100 3,393 3,268 3,517 77,000 77,100 3,711 3,586 3,835
65,100 65,200 3,080 2,956 3,204 71,100 71,200 3,398 3,274 3,522 77,100 77,200 3,716 3,592 3,840
65,200 65,300 3,085 2,961 3,210 71,200 71,300 3,403 3,279 3,528 77,200 77,300 3,721 3,597 3,846
65,300 65,400 3,091 2,966 3,215 71,300 71,400 3,409 3,284 3,533 77,300 77,400 3,727 3,602 3,851
65,400 65,500 3,096 2,972 3,220 71,400 71,500 3,414 3,290 3,538 77,400 77,500 3,732 3,608 3,856
65,500 65,600 3,101 2,977 3,225 71,500 71,600 3,419 3,295 3,543 77,500 77,600 3,737 3,613 3,861
65,600 65,700 3,106 2,982 3,231 71,600 71,700 3,424 3,300 3,549 77,600 77,700 3,742 3,618 3,867
65,700 65,800 3,112 2,987 3,236 71,700 71,800 3,430 3,305 3,554 77,700 77,800 3,748 3,623 3,872
65,800 65,900 3,117 2,993 3,241 71,800 71,900 3,435 3,311 3,559 77,800 77,900 3,753 3,629 3,877
65,900 66,000 3,122 2,998 3,247 71,900 72,000 3,440 3,316 3,565 77,900 78,000 3,758 3,634 3,883
66,000 72,000 78,000
66,000 66,100 3,128 3,003 3,252 72,000 72,100 3,446 3,321 3,570 78,000 78,100 3,764 3,639 3,888
66,100 66,200 3,133 3,009 3,257 72,100 72,200 3,451 3,327 3,575 78,100 78,200 3,769 3,645 3,893
66,200 66,300 3,138 3,014 3,263 72,200 72,300 3,456 3,332 3,581 78,200 78,300 3,774 3,650 3,899
66,300 66,400 3,144 3,019 3,268 72,300 72,400 3,462 3,337 3,586 78,300 78,400 3,780 3,655 3,904
66,400 66,500 3,149 3,025 3,273 72,400 72,500 3,467 3,343 3,591 78,400 78,500 3,785 3,661 3,909
66,500 66,600 3,154 3,030 3,278 72,500 72,600 3,472 3,348 3,596 78,500 78,600 3,790 3,666 3,914
66,600 66,700 3,159 3,035 3,284 72,600 72,700 3,477 3,353 3,602 78,600 78,700 3,795 3,671 3,920
66,700 66,800 3,165 3,040 3,289 72,700 72,800 3,483 3,358 3,607 78,700 78,800 3,801 3,676 3,925
66,800 66,900 3,170 3,046 3,294 72,800 72,900 3,488 3,364 3,612 78,800 78,900 3,806 3,682 3,930
66,900 67,000 3,175 3,051 3,300 72,900 73,000 3,493 3,369 3,618 78,900 79,000 3,811 3,687 3,936
67,000 73,000 79,000
67,000 67,100 3,181 3,056 3,305 73,000 73,100 3,499 3,374 3,623 79,000 79,100 3,817 3,692 3,941
67,100 67,200 3,186 3,062 3,310 73,100 73,200 3,504 3,380 3,628 79,100 79,200 3,822 3,698 3,946
67,200 67,300 3,191 3,067 3,316 73,200 73,300 3,509 3,385 3,634 79,200 79,300 3,827 3,703 3,952
67,300 67,400 3,197 3,072 3,321 73,300 73,400 3,515 3,390 3,639 79,300 79,400 3,833 3,708 3,957
67,400 67,500 3,202 3,078 3,326 73,400 73,500 3,520 3,396 3,644 79,400 79,500 3,838 3,714 3,962
67,500 67,600 3,207 3,083 3,331 73,500 73,600 3,525 3,401 3,649 79,500 79,600 3,843 3,719 3,967
67,600 67,700 3,212 3,088 3,337 73,600 73,700 3,530 3,406 3,655 79,600 79,700 3,848 3,724 3,973
67,700 67,800 3,218 3,093 3,342 73,700 73,800 3,536 3,411 3,660 79,700 79,800 3,854 3,729 3,978
67,800 67,900 3,223 3,099 3,347 73,800 73,900 3,541 3,417 3,665 79,800 79,900 3,859 3,735 3,983
67,900 68,000 3,228 3,104 3,353 73,900 74,000 3,546 3,422 3,671 79,900 80,000 3,864 3,740 3,989
68,000 74,000 80,000
68,000 68,100 3,234 3,109 3,358 74,000 74,100 3,552 3,427 3,676 80,000 80,100 3,870 3,745 3,994
68,100 68,200 3,239 3,115 3,363 74,100 74,200 3,557 3,433 3,681 80,100 80,200 3,875 3,751 3,999
68,200 68,300 3,244 3,120 3,369 74,200 74,300 3,562 3,438 3,687 80,200 80,300 3,880 3,756 4,005
68,300 68,400 3,250 3,125 3,374 74,300 74,400 3,568 3,443 3,692 80,300 80,400 3,886 3,761 4,010
68,400 68,500 3,255 3,131 3,379 74,400 74,500 3,573 3,449 3,697 80,400 80,500 3,891 3,767 4,015
68,500 68,600 3,260 3,136 3,384 74,500 74,600 3,578 3,454 3,702 80,500 80,600 3,896 3,772 4,020
68,600 68,700 3,265 3,141 3,390 74,600 74,700 3,583 3,459 3,708 80,600 80,700 3,901 3,777 4,026
68,700 68,800 3,271 3,146 3,395 74,700 74,800 3,589 3,464 3,713 80,700 80,800 3,907 3,782 4,031
68,800 68,900 3,276 3,152 3,400 74,800 74,900 3,594 3,470 3,718 80,800 80,900 3,912 3,788 4,036
68,900 69,000 3,281 3,157 3,406 74,900 75,000 3,599 3,475 3,724 80,900 81,000 3,917 3,793 4,042
69,000 75,000 81,000
69,000 69,100 3,287 3,162 3,411 75,000 75,100 3,605 3,480 3,729 81,000 81,100 3,923 3,798 4,047
69,100 69,200 3,292 3,168 3,416 75,100 75,200 3,610 3,486 3,734 81,100 81,200 3,928 3,804 4,052
69,200 69,300 3,297 3,173 3,422 75,200 75,300 3,615 3,491 3,740 81,200 81,300 3,933 3,809 4,058
69,300 69,400 3,303 3,178 3,427 75,300 75,400 3,621 3,496 3,745 81,300 81,400 3,939 3,814 4,063
69,400 69,500 3,308 3,184 3,432 75,400 75,500 3,626 3,502 3,750 81,400 81,500 3,944 3,820 4,068
69,500 69,600 3,313 3,189 3,437 75,500 75,600 3,631 3,507 3,755 81,500 81,600 3,949 3,825 4,073
69,600 69,700 3,318 3,194 3,443 75,600 75,700 3,636 3,512 3,761 81,600 81,700 3,954 3,830 4,079
69,700 69,800 3,324 3,199 3,448 75,700 75,800 3,642 3,517 3,766 81,700 81,800 3,960 3,835 4,084
69,800 69,900 3,329 3,205 3,453 75,800 75,900 3,647 3,523 3,771 81,800 81,900 3,965 3,841 4,089
69,900 70,000 3,334 3,210 3,459 75,900 76,000 3,652 3,528 3,777 81,900 82,000 3,970 3,846 4,095
70,000 76,000 82,000
70,000 70,100 3,340 3,215 3,464 76,000 76,100 3,658 3,533 3,782 82,000 82,100 3,976 3,851 4,100
70,100 70,200 3,345 3,221 3,469 76,100 76,200 3,663 3,539 3,787 82,100 82,200 3,981 3,857 4,105
70,200 70,300 3,350 3,226 3,475 76,200 76,300 3,668 3,544 3,793 82,200 82,300 3,986 3,862 4,111
70,300 70,400 3,356 3,231 3,480 76,300 76,400 3,674 3,549 3,798 82,300 82,400 3,992 3,867 4,116
70,400 70,500 3,361 3,237 3,485 76,400 76,500 3,679 3,555 3,803 82,400 82,500 3,997 3,873 4,121
70,500 70,600 3,366 3,242 3,490 76,500 76,600 3,684 3,560 3,808 82,500 82,600 4,002 3,878 4,126
70,600 70,700 3,371 3,247 3,496 76,600 76,700 3,689 3,565 3,814 82,600 82,700 4,007 3,883 4,132
70,700 70,800 3,377 3,252 3,501 76,700 76,800 3,695 3,570 3,819 82,700 82,800 4,013 3,888 4,137
70,800 70,900 3,382 3,258 3,506 76,800 76,900 3,700 3,576 3,824 82,800 82,900 4,018 3,894 4,142
70,900 71,000 3,387 3,263 3,512 76,900 77,000 3,705 3,581 3,830 82,900 83,000 4,023 3,899 4,148
Continued on next page
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43 2023 Tax Table for Form 1 Filers – Continued
If line 11 If line 11 If line 11
(Taxable income) is – And you are – (Taxable income) is – And you are – (Taxable income) is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than least than least than
Your tax is – Your tax is – Your tax is –
83,000 89,000 95,000
83,000 83,100 4,029 3,904 4,153 89,000 89,100 4,347 4,222 4,471 95,000 95,100 4,665 4,540 4,789
83,100 83,200 4,034 3,910 4,158 89,100 89,200 4,352 4,228 4,476 95,100 95,200 4,670 4,546 4,794
83,200 83,300 4,039 3,915 4,164 89,200 89,300 4,357 4,233 4,482 95,200 95,300 4,675 4,551 4,800
83,300 83,400 4,045 3,920 4,169 89,300 89,400 4,363 4,238 4,487 95,300 95,400 4,681 4,556 4,805
83,400 83,500 4,050 3,926 4,174 89,400 89,500 4,368 4,244 4,492 95,400 95,500 4,686 4,562 4,810
83,500 83,600 4,055 3,931 4,179 89,500 89,600 4,373 4,249 4,497 95,500 95,600 4,691 4,567 4,815
83,600 83,700 4,060 3,936 4,185 89,600 89,700 4,378 4,254 4,503 95,600 95,700 4,696 4,572 4,821
83,700 83,800 4,066 3,941 4,190 89,700 89,800 4,384 4,259 4,508 95,700 95,800 4,702 4,577 4,826
83,800 83,900 4,071 3,947 4,195 89,800 89,900 4,389 4,265 4,513 95,800 95,900 4,707 4,583 4,831
83,900 84,000 4,076 3,952 4,201 89,900 90,000 4,394 4,270 4,519 95,900 96,000 4,712 4,588 4,837
84,000 90,000 96,000
84,000 84,100 4,082 3,957 4,206 90,000 90,100 4,400 4,275 4,524 96,000 96,100 4,718 4,593 4,842
84,100 84,200 4,087 3,963 4,211 90,100 90,200 4,405 4,281 4,529 96,100 96,200 4,723 4,599 4,847
84,200 84,300 4,092 3,968 4,217 90,200 90,300 4,410 4,286 4,535 96,200 96,300 4,728 4,604 4,853
84,300 84,400 4,098 3,973 4,222 90,300 90,400 4,416 4,291 4,540 96,300 96,400 4,734 4,609 4,858
84,400 84,500 4,103 3,979 4,227 90,400 90,500 4,421 4,297 4,545 96,400 96,500 4,739 4,615 4,863
84,500 84,600 4,108 3,984 4,232 90,500 90,600 4,426 4,302 4,550 96,500 96,600 4,744 4,620 4,868
84,600 84,700 4,113 3,989 4,238 90,600 90,700 4,431 4,307 4,556 96,600 96,700 4,749 4,625 4,874
84,700 84,800 4,119 3,994 4,243 90,700 90,800 4,437 4,312 4,561 96,700 96,800 4,755 4,630 4,879
84,800 84,900 4,124 4,000 4,248 90,800 90,900 4,442 4,318 4,566 96,800 96,900 4,760 4,636 4,884
84,900 85,000 4,129 4,005 4,254 90,900 91,000 4,447 4,323 4,572 96,900 97,000 4,765 4,641 4,890
85,000 91,000 97,000
85,000 85,100 4,135 4,010 4,259 91,000 91,100 4,453 4,328 4,577 97,000 97,100 4,771 4,646 4,895
85,100 85,200 4,140 4,016 4,264 91,100 91,200 4,458 4,334 4,582 97,100 97,200 4,776 4,652 4,900
85,200 85,300 4,145 4,021 4,270 91,200 91,300 4,463 4,339 4,588 97,200 97,300 4,781 4,657 4,906
85,300 85,400 4,151 4,026 4,275 91,300 91,400 4,469 4,344 4,593 97,300 97,400 4,787 4,662 4,911
85,400 85,500 4,156 4,032 4,280 91,400 91,500 4,474 4,350 4,598 97,400 97,500 4,792 4,668 4,916
85,500 85,600 4,161 4,037 4,285 91,500 91,600 4,479 4,355 4,603 97,500 97,600 4,797 4,673 4,921
85,600 85,700 4,166 4,042 4,291 91,600 91,700 4,484 4,360 4,609 97,600 97,700 4,802 4,678 4,927
85,700 85,800 4,172 4,047 4,296 91,700 91,800 4,490 4,365 4,614 97,700 97,800 4,808 4,683 4,932
85,800 85,900 4,177 4,053 4,301 91,800 91,900 4,495 4,371 4,619 97,800 97,900 4,813 4,689 4,937
85,900 86,000 4,182 4,058 4,307 91,900 92,000 4,500 4,376 4,625 97,900 98,000 4,818 4,694 4,943
86,000 92,000 98,000
86,000 86,100 4,188 4,063 4,312 92,000 92,100 4,506 4,381 4,630 98,000 98,100 4,824 4,699 4,948
86,100 86,200 4,193 4,069 4,317 92,100 92,200 4,511 4,387 4,635 98,100 98,200 4,829 4,705 4,953
86,200 86,300 4,198 4,074 4,323 92,200 92,300 4,516 4,392 4,641 98,200 98,300 4,834 4,710 4,959
86,300 86,400 4,204 4,079 4,328 92,300 92,400 4,522 4,397 4,646 98,300 98,400 4,840 4,715 4,964
86,400 86,500 4,209 4,085 4,333 92,400 92,500 4,527 4,403 4,651 98,400 98,500 4,845 4,721 4,969
86,500 86,600 4,214 4,090 4,338 92,500 92,600 4,532 4,408 4,656 98,500 98,600 4,850 4,726 4,974
86,600 86,700 4,219 4,095 4,344 92,600 92,700 4,537 4,413 4,662 98,600 98,700 4,855 4,731 4,980
86,700 86,800 4,225 4,100 4,349 92,700 92,800 4,543 4,418 4,667 98,700 98,800 4,861 4,736 4,985
86,800 86,900 4,230 4,106 4,354 92,800 92,900 4,548 4,424 4,672 98,800 98,900 4,866 4,742 4,990
86,900 87,000 4,235 4,111 4,360 92,900 93,000 4,553 4,429 4,678 98,900 99,000 4,871 4,747 4,996
87,000 93,000 99,000
87,000 87,100 4,241 4,116 4,365 93,000 93,100 4,559 4,434 4,683 99,000 99,100 4,877 4,752 5,001
87,100 87,200 4,246 4,122 4,370 93,100 93,200 4,564 4,440 4,688 99,100 99,200 4,882 4,758 5,006
87,200 87,300 4,251 4,127 4,376 93,200 93,300 4,569 4,445 4,694 99,200 99,300 4,887 4,763 5,012
87,300 87,400 4,257 4,132 4,381 93,300 93,400 4,575 4,450 4,699 99,300 99,400 4,893 4,768 5,017
87,400 87,500 4,262 4,138 4,386 93,400 93,500 4,580 4,456 4,704 99,400 99,500 4,898 4,774 5,022
87,500 87,600 4,267 4,143 4,391 93,500 93,600 4,585 4,461 4,709 99,500 99,600 4,903 4,779 5,027
87,600 87,700 4,272 4,148 4,397 93,600 93,700 4,590 4,466 4,715 99,600 99,700 4,908 4,784 5,033
87,700 87,800 4,278 4,153 4,402 93,700 93,800 4,596 4,471 4,720 99,700 99,800 4,914 4,789 5,038
87,800 87,900 4,283 4,159 4,407 93,800 93,900 4,601 4,477 4,725 99,800 99,900 4,919 4,795 5,043
87,900 88,000 4,288 4,164 4,413 93,900 94,000 4,606 4,482 4,731 99,900 100,000 4,924 4,800 5,049
88,000 94,000
88,000 88,100 4,294 4,169 4,418 94,000 94,100 4,612 4,487 4,736
88,100 88,200 4,299 4,175 4,423 94,100 94,200 4,617 4,493 4,741
88,200 88,300 4,304 4,180 4,429 94,200 94,300 4,622 4,498 4,747 $100,000 or over –
88,300 88,400 4,310 4,185 4,434 94,300 94,400 4,628 4,503 4,752
88,400 88,500 4,315 4,191 4,439 94,400 94,500 4,633 4,509 4,757 use the
88,500 88,600 4,320 4,196 4,444 94,500 94,600 4,638 4,514 4,762 Tax Computation Worksheet
88,600 88,700 4,325 4,201 4,450 94,600 94,700 4,643 4,519 4,768
88,700 88,800 4,331 4,206 4,455 94,700 94,800 4,649 4,524 4,773 on page 44
88,800 88,900 4,336 4,212 4,460 94,800 94,900 4,654 4,530 4,778
88,900 89,000 4,341 4,217 4,466 94,900 95,000 4,659 4,535 4,784
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2023 Tax Computation Worksheet – Line 12 44
Caution Use the Tax Computation Worksheet to figure your tax if your taxable income is $100,000 or more.
Section A – Use if your filing status is Single or Head of household. Complete the row below that applies to you.
(a) (b) (c) (d) (e)
Taxable income. Fill in the Multiplication Multiply Subtraction Subtract (d) from (c).
If line 11 is – amount amount (a) by (b) amount Fill in the result here
from line 11 and on Form 1,
line 12
At least $100,000 but
$ x 5.3% (.053) $ $ 372.96 $
less than $304,170
$304,170 or over $ x 7.65% (.0765) $ $7,520.96 $
Section B – Use if your filing status is Married filing jointly. Complete the row below that applies to you.
(a) (b) (c) (d) (e)
Taxable income. Fill in the Multiplication Multiply Subtraction Subtract (d) from (c).
If line 11 is – amount amount (a) by (b) amount Fill in the result here
from line 11 and on Form 1,
line 12
At least $100,000 but
$ x 5.3% (.053) $ $ 497.34 $
less than $405,550
$405,550 or over $ x 7.65% (.0765) $ $10,027.77 $
Section C – Use if your filing status is Married filing separately. Complete the row below that applies to you.
(a) (b) (c) (d) (e)
Taxable income. Fill in the Multiplication Multiply Subtraction Subtract (d) from (c).
If line 11 is – amount amount (a) by (b) amount Fill in the result here
from line 11 and on Form 1,
line 12
At least $100,000 but
$ x 5.3% (.053) $ $ 248.67 $
less than $202,780
$202,780 or over $ x 7.65% (.0765) $ $5,014.00 $
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45 Wisconsin School District Number
Appearing below is an alphabetical listing of Wisconsin school districts. the name of any specific school. Fill in only your school district’s number
Refer to this listing and find the number of the district in which you lived on the school district line in the name and address area of your return.
on December 31, 2023. Fill in this number in the name and address For example:
area of your return. Failure to include your school district number may 1. If you lived in the city of Milwaukee, you will enter the number 3619
delay the processing of your return and any refund due. on the school district line.
The listing is divided into two sections. SECTION I lists all districts which 2. If you lived in the city of Hartford, you would refer to SECTION II
operate high schools. SECTION II lists those districts which operate and find the number 2443, which is the number for Jt. No. 1 Hartford
schools having only elementary grades. elementary district.
Your school district will generally be the name of the municipality The following are other factors to be considered in determining your
where the public high school is located which any children at your school district number:
home would be entitled to attend. However, if such high school is a 1. If you lived in one school district but worked in another, fill in the
“union high school,” refer to SECTION II and find the number of your district number where you lived.
elementary district.
2. If you were temporarily living away from your permanent home, fill
The listing has the names of the school districts only to help you find in the district number of your permanent home.
your district number. Don’t write in the name of your school district or
Note If you can’t identify your school district, contact your municipal clerk or local school for help.
SECTION I – School Districts Operating High Schools
School District No. School District No. School District No. School District No. School District No. School District No.
ABBOTSFORD ............. 0007 CLEAR LAKE .................1127 GREENDALE ................ 2296 MAYVILLE .................... 3367 PEPIN ........................... 4270 STANLEY-BOYD ........... 5593
ADAMS-FRIENDSHIP .. 0014 CLINTON .......................1134 GREENFIELD ............... 2303 MCFARLAND ................ 3381 PESHTIGO ................... 4305 STEVENS POINT ......... 5607
ALBANY ........................ 0063 CLINTONVILLE .............1141 GREEN LAKE ............... 2310 MEDFORD .................... 3409 PEWAUKEE .................. 4312 STOCKBRIDGE ............ 5614
ALGOMA ....................... 0070 COCHRANE- GREENWOOD ............. 2394 MELLEN ....................... 3427 PHELPS ........................ 4330 STOUGHTON ............... 5621
ALMA ............................ 0084 FOUNTAIN CITY .......1155 GRESHAM .................... 2415 MELROSE-MINDORO .. 3428 PHILLIPS ...................... 4347 STRATFORD ................ 5628
ALMA CENTER ............ 0091 COLBY ...........................1162 MENASHA .................... 3430 PITTSVILLE .................. 4368 STURGEON BAY .......... 5642
ALMOND- COLEMAN .....................1169 HAMILTON ................... 2420 MENOMINEE INDIAN ... 3434 PLATTEVILLE ............... 4389 SUN PRAIRIE ............... 5656
BANCROFT ............. 0105 COLFAX .........................1176
MENOMONIE ............... 3444 PLYMOUTH .................. 4473 SURING ........................ 5670
ALTOONA ......................0112 COLUMBUS ..................1183 HAYWARD HARTFORD....................UHS ......... *2478 MENOMONEE FALLS .. 3437 PLUM CITY ...................4459 SUPERIOR ...................5663
AMERY ..........................0119 CORNELL ..................... 1204 HIGHLAND ................... 2527 MEQUON- PORTAGE .................... 4501
ANTIGO ........................ 0140 CRANDON .................... 1218 HILBERT ....................... 2534 THIENSVILLE .......... 3479 PORT EDWARDS ......... 4508 THORP ......................... 5726
APPLETON ................... 0147 CRIVITZ ........................ 1232 HILLSBORO ................. 2541 MERCER ...................... 3484 PORT WASHINGTON- THREE LAKES ............. 5733
ARCADIA ...................... 0154 CUBA CITY ................... 1246 HOLMEN ...................... 2562 MERRILL ...................... 3500 SAUKVILLE ............. 4515 TIGERTON ................... 5740
ARGYLE ....................... 0161 CUDAHY ....................... 1253 HORICON ..................... 2576 MIDDLETON-CROSS POTOSI ........................ 4529 TOMAH ......................... 5747
HOWARD-SUAMICO .... 2604 MILTON ........................ 3612 PRAIRIE DU CHIEN ..... 4543 TOMORROW RIVER .... 0126
ARROWHEADASHLAND .....................UHS ...... *0170 CUMBERLAND .............1260 HORTONVILLE AREA .. 2583 PLAINS ....................3549 POYNETTE ..................4536 TOMAHAWK ................. 5754
ASHWAUBENON ......... 0182 D C EVEREST .............. 4970 HOWARDS GROVE ..... 2605 MILWAUKEE ................. 3619 PRAIRIE FARM ............ 4557 TRI-COUNTY ................ 4375
ATHENS ....................... 0196 DARLINGTON .............. 1295 HUDSON ....................... 2611 MINERAL POINT .......... 3633 PRENTICE .................... 4571 TURTLE LAKE .............. 5810
AUBURNDALE ............. 0203 DEERFIELD .................. 1309 HURLEY ....................... 2618 MISHICOT .................... 3661 PRESCOTT .................. 4578 TWO RIVERS ............... 5824
AUGUSTA ..................... 0217 DE FOREST ................. 1316 HUSTISFORD .............. 2625 MONDOVI ..................... 3668 PRINCETON ................. 4606
DELAVAN-DARIEN ....... 1380 MONONA GROVE ........ 3675 PULASKI ....................... 4613
BALDWIN-WOODVILLE 0231 DENMARK .................... 1407 INDEPENDENCE .........2632 MONROE ......................3682 UNITYUNION GROVE...........................UHS .... *0238
BANGOR ...................... 0245 DE PERE ...................... 1414 IOLA-SCANDINAVIA ..... 2639 MONTELLO .................. 3689 RACINE ........................ 4620 VALDERS ..................... 5866
BARABOO .................... 0280 DE SOTO ...................... 1421 IOWA-GRANT ............... 2646 MONTICELLO .............. 3696 RANDOLPH .................. 4634 VERONA ....................... 5901
BARNEVELD ................ 0287 DODGELAND ............... 2744 ITHACA ......................... 2660 MOSINEE ..................... 3787 RANDOM LAKE ............ 4641 VIROQUA ..................... 5985
BARRON ...................... 0308 DODGEVILLE ............... 1428 MOUNT HOREB ........... 3794 REEDSBURG ............... 4753
BAYFIELD ..................... 0315 DRUMMOND ................ 1491 JANESVILLE ................ 2695 MUKWONAGO ............. 3822 REEDSVILLE ................ 4760 WABENO ...................... 5992
BEAVER DAM .............. 0336 DURAND - JEFFERSON ................ 2702 MUSKEGO-NORWAY ... 3857 RHINELANDER ............ 4781 WASHBURN ................. 6027
BEECHER-DUNBAR- ARKANSAW ............. 1499 JOHNSON CREEK ....... 2730 RIB LAKE ...................... 4795 WASHINGTON ............. 6069
PEMBINE ................. 4263 JUDA ............................ 2737 NECEDAH .................... 3871 RICE LAKE ................... 4802
BELLEVILLE ................. 0350 EAST TROY .................. 1540 NEENAH ....................... 3892 RICHLAND ................... 4851 WATERLOO ...................WATERFORD UHS ...... *6118
BELMONT .................... 0364 EAU CLAIRE ................ 1554 KAUKAUNA .................. 2758 NEILLSVILLE ................ 3899 RIO ............................... 4865 WATERTOWN .............. 6125
BELOIT ......................... 0413 EDGAR ......................... 1561 KENOSHA .................... 2793 NEKOOSA .................... 3906 RIPON AREA ................ 4872 WAUKESHA .................. 6174
BELOIT TURNER ......... 0422 EDGERTON .................. 1568 KETTLE MORAINE ...... 1376 NEW AUBURN ............. 3920 RIVERDALE ................. 3850 WAUNAKEE ................. 6181
BENTON ....................... 0427 ELCHO ......................... 1582 KEWASKUM ................. 2800 NEW BERLIN ............... 3925 RIVER FALLS ............... 4893 WAUPACA .................... 6195
BERLIN ......................... 0434 ELEVA-STRUM ............ 1600 KEWAUNEE ................. 2814 NEW GLARUS .............. 3934 RIVER RIDGE .............. 4904 WAUPUN ...................... 6216
GLENBEULAH ......... 1631 KIEL .............................. 2828 NEW LISBON ............... 3948 ROSENDALE- WAUSAUKEE ............... 6230
BIRCHWOOD BIG FOOT UHS ...........................*0441 ELKHART LAKE- KICKAPOO ...................5960 NEW HOLSTEIN ..........3941 RIVER VALLEY ............. 5523 WAUSAU ......................6223
BLACK HAWK .............. 2240 ELKHORN .................... 1638 KIMBERLY .................... 2835 NEW LONDON ............. 3955 BRANDON ............... 4956 WAUTOMA ................... 6237
BLACK RIVER FALLS .. 0476 ELK MOUND ................ 1645 KOHLER ....................... 2842 NEW RICHMOND ......... 3962 ROSHOLT ..................... 4963 WAUWATOSA ............... 6244
BLAIR-TAYLOR ............ 0485 ELLSWORTH ............... 1659 NIAGARA ......................3969 ROYALL ........................1673 WAUZEKA-STEUBEN ..6251
BLOOMER .................... 0497 ELMBROOK ................. 0714 LA CROSSE ................. 2849
SAINT CROIX WEST ALLIS -
BONDUEL ....................0602 ELMWOOD ...................1666 LADYSMITH .................2856 NICOLETNORRIS ........................UHS ..............3976* WEBSTER ....................6293
BOSCOBEL AREA ........0609 EVANSVILLE ................1694 LA FARGE ....................2863 NORTH CRAWFORD ...2016 CENTRAL ................ 2422 WEST MILWAUKEE .6300
BOWLER ......................0623 LAKE GENEVA- NORTH FOND DU LAC 3983 SAINT CROIX FALLS ...5019 WEST BEND ................6307
BOYCEVILLE ............... 0637 FALL CREEK ................ 1729
BRILLION .....................0658 FALL RIVER .................1736 LAKEGENOAHOLCOMBECITY UHS ....... ...2891* NORTHERN OZAUKEE 1945 SAINT FRANCIS ..........5026 WEST SALEM ..............6370
NORTHLAND PINES .... 1526 SAUK PRAIRIE ............. 5100 WESTBY ....................... 6321
BRODHEAD ................. 0700 FENNIMORE ................ 1813
NORWALK-ONTARIO- SEVASTOPOL .............. 5130 WESTFIELD ................. 6335
BROWN DEER ............. 0721 FLAMBEAU .................. 5757 LAKELANDLAKE MILLSUHS ................. ..........2898* NORTHWOOD..............3654 SENECA ....................... 5124 WEST DE PERE ...........6328
BRUCE ......................... 0735 FLORENCE CO ............ 1855 LANCASTER ................ 2912 WILTON ................... 3990 SEYMOUR .................... 5138 WESTON ...................... 6354
BURLINGTON .............. 0777 FOND DU LAC ............. 1862 LAONA .......................... 2940 SHAWANO ................... 5264 WEYAUWEGA-
BUTTERNUT ................ 0840 FORT ATKINSON ......... 1883 LENA ............................ 2961 OAK CREEK- SHEBOYGAN ............... 5271 FREMONT ............... 6384
FRANKLIN .................... 1900 LITTLE CHUTE ............. 3129 FRANKLIN ............... 4018 SHEBOYGAN FALLS ... 5278 WHITEFISH BAY .......... 6419
CADOTT ....................... 0870 FREDERIC ................... 1939 LODI ............................. 3150 OAKFIELD .................... 4025 SHELL LAKE ................ 5306 WHITEHALL ................. 6426
CAMBRIA-FRIESLAND 0882 FREEDOM .................... 1953 LOMIRA ........................ 3171 OCONOMOWOC .......... 4060 SHIOCTON ................... 5348 WHITE LAKE ................ 6440
CAMBRIDGE ................ 0896 LOYAL .......................... 3206 OCONTO ...................... 4067 SHOREWOOD ............. 5355 WHITEWATER .............. 6461
CAMERON ................... 0903 GALESVILLE-ETTRICK- LUCK ............................ 3213 OCONTO FALLS .......... 4074 SHULLSBURG ............. 5362 WHITNALL .................... 6470
CAMPBELLSPORT ...... 0910 TREMPEALEAU ...... 2009 LUXEMBURG-CASCO . 3220 OMRO .......................... 4088 SIREN ........................... 5376 WILD ROSE .................. 6475
CASHTON .................... 0980 GERMANTOWN ........... 2058 ONALASKA ................... 4095 SLINGER ...................... 5390 WILLIAMS BAY ............. 6482
CASSVILLE .................. 0994 GIBRALTAR ...................2114 MADISON ..................... 3269 OOSTBURG ................. 4137 SOLON SPRINGS ........ 5397
CEDARBURG ............... 1015 GILLETT ....................... 2128 MANAWA ......................3276 OREGON ...................... 4144 SOMERSET .................. 5432 WINNECONNEWILMOT UHS ............... .............6608*
CEDAR GROVE- GILMAN ........................ 2135 MANITOWOC ............... 3290 OSCEOLA ..................... 4165 SOUTH MILWAUKEE ... 5439 WINTER ........................ 6615
BELGIUM ................. 1029 GILMANTON ................ 2142 MAPLE ......................... 3297 OSHKOSH .................... 4179 SOUTH SHORE ........... 4522 WISCONSIN DELLS ..... 6678
GOODMAN- MARINETTE ..................3311 OWEN-WITHEE ........... 4207 SOUTHWESTERN WISCONSIN RAPIDS ... 6685
CENTRAL/WESTOSHACHEQUAMEGON ......... *1071 GLENWOOD CITY .......2198 MARATHON CITY ........ 3304 OSSEO-FAIRCHILD .....4186 SOUTHERN DOOR CO 5457 WISCONSIN HEIGHTS 0469
CHETEK- ARMSTRONG .......... 2212 MARION ....................... 3318 WISCONSIN ............ 2485 WITTENBERG-
WEYERHAEUSER ... 1080 GRAFTON .................... 2217 MARKESAN .................. 3325 PALMYRA-EAGLE ........ 4221 SPARTA ........................ 5460 BIRNAMWOOD ........ 6692
CHILTON ...................... 1085 GRANTON .................... 2226 MARSHALL .................. 3332 PARDEEVILLE ............. 4228 SPENCER .................... 5467 WONEWOC-UNION
CHIPPEWA FALLS ....... 1092 GRANTSBURG ............ 2233 MARSHFIELD ............... 3339 PARKVIEW ................... 4151 SPOONER .................... 5474 CENTER .................. 6713
CLAYTON ......................1120 GREEN BAY ................. 2289 MAUSTON .................... 3360 PECATONICA ............... 0490 SPRING VALLEY .......... 5586 WRIGHTSTOWN .......... 6734
*This is a “Union High School” district. Refer to Section II of this listing and determine the number of your elementary school district.
SECTION II – School Districts Operating Only Elementary Schools
BRIGHTON, #1 .............0657 GLENDALE- LAC DU FLAMBEAU #1 .1848 MINOCQUA, JT #1 ....... 3640 RICHMOND ..................3122 UNION GROVE, JT #1 ..5859
BRISTOL, #1 .................0665 RIVER HILLS ...........2184 LAKE COUNTRY ..........3862 NORTH CAPE .............. 4690 SALEM ..........................5068 WALWORTH, JT #1 ......6022
DOVER, #1 ...................1449 HARTFORD, JT #1 .......2443 LAKE GENEVA, JT #1 ..2885 NORTH LAKE ...............3514 SHARON, JT #11 ..........5258 WASHINGTON-
ERIN .............................1687 HARTLAND- LINN, JT #4 ...................3087 NORTH LAKELAND ...... 0616 SILVER LAKE, JT #1 ....5369 CALDWELL ..............6104
FONTANA, JT #8 ..........1870 LAKESIDE, JT #3 .....2460 LINN, JT #6 ...................3094 NORWAY, JT #7 ............4011 STONE BANK ...............3542 WATERFORD, JT #1 .... 6113
FOX POINT, JT #2 ........1890 HERMAN-NEOSHO- MAPLE DALE- PARIS, JT #1 ................4235 SWALLOW ....................3510 WHEATLAND, JT #1 .....6412
GENEVA, JT #4 ............2044 RUBICON .................2525 INDIAN HILL .............1897 RANDALL, JT #1 .......... 4627 TREVOR-WILMOT ........5780 WOODRUFF, JT #1 ......6720
GENOA CITY, JT #2 ......2051 HOLY HILL AREA ..........2570 MERTON COMMUNITY 3528 RAYMOND, #14 ............ 4686 TWIN LAKES, #4 ..........5817 YORKVILLE, JT #2 .......6748
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Index 46
Page Page
ABLE accounts .............................. 14, 15 Filing
Additions to income ............................ 14 Paper filing ................................... 5
Adoption expenses ............................. 15 Prepare to file ................................ 4
Age .......................................... 3 When to file / Extension ......................... 4
Amended returns ............... 6, 7, 12, 24, 31, 32, 33 Where to file ................................. 6
AmeriCorps education awards .................... 15 Which form to file .............................. 3
Amount you underpaid .......................... 32 Who must file ................................. 3
Armed forces personnel .......................... 9 Who should file ............................... 4
Assembling your return . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Filing assistance ............................. 2, 11
Basis of assets .............................. 14, 15 Filing status .................................. 12
Capital gain and loss ........................... 14 Forms-where to get ............................. 11
Charitable contributions (shareholders) ............. 15 Injured spouse ................................. 6
College savings and tuition programs .............. 14 Installment payments ........................... 32
Combat zone death ............................ 14 Insurance sale ................................ 15
Copies of prior returns .......................... 10 Interest income ................................ 14
Credit card payments ........................... 32 Internal Revenue Service adjustments ............... 9
Credits Internet address ................................ 11
Angel Investment ........................ 8, 23, 25 Legislator’s per diem ........................... 15
Biodiesel fuel production ....................... 22 Long-term care insurance ....................... 14
Business development ................... 14, 30, 31 Lump-sum distributions ......................... 14
Capital investment ......................... 14, 23 Marital property income ...................... 14, 15
Child and dependent care ...................... 17 Medical care insurance ......................... 14
Community rehabilitation program ............. 14, 22 Name and address ............................. 12
Dairy and livestock farm investment .............. 22 Native Americans .............................. 15
Development zones ........................ 14, 23 Net operating loss ......................... . 14, 15
Earned income ............................... 26 Olympics medals and prize money ................. 15
Early stage seed investment ............... 8, 23, 25 Organ donation ................................ 15
Economic development ..................... 14, 23 Other additions to income ....................... 14
Electronic medical records ..................... 23 Other subtractions ............................. 15
Electronics and information technology Partnership, trust, or estate ................... 14, 15
manufacturing zone ...................... 14, 31 Passive foreign investment company ............... 14
Employee college savings account contribution .. 14, 22 Penalties
Enterprise zone jobs .................... 14, 30, 31 Fraudulent or reckless credit claim ................ 9
Ethanol and biodiesel fuel pump ................. 22 Inconsistent estate basis ....................... 25
Farmland preservation .................... 10, 14, 27 IRAs, retirement plans, MSAs, etc. ............... 25
Film production company investment ............. 22 Not filing or incorrect returns ..................... 9
Film production services ....................... 22 Selling assets purchased from related person ...... 25
Health insurance risk-sharing ................... 22 Period covered ................................ 12
Homestead ............................. 9, 27, 31 Physician or psychiatrist grant .................... 15
Internet equipment ............................ 23 Private school tuition ........................... 14
Itemized deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Publications ................................... 11
Jobs tax .............................. 14, 30, 31 Railroad retirement benefits ...................... 14
Low-income housing ........................ 8, 25 Reciprocity ................................... 23
Manufacturer’s sales tax ....................... 22 Recoveries of federal itemized deductions ........... 15
Manufacturing and agriculture ................ 14, 22 Refund .................................... 6, 31
Manufacturing investment ................... 14, 22 Related entities ............................. 14, 15
Married couple ............................... 21 Repayment of income previously taxed ............. 15
Opportunity zone investment .................... 23 Reserve or National Guard members ............... 14
Postsecondary education ...................... 22 Retirement benefits ............................ 14
Repayment .................................. 27 Rounding to whole dollars ....................... 13
Research ............................. 14, 22, 30 Sales and use tax due on out-of-state purchases ..... 23
School property tax credit ...................... 17 Sales to related persons ...................... 15, 25
State historic rehabilitation ................ 7, 22, 25 School district number ....................... 13, 45
Supplement to federal historic rehabilitation ... 8, 22, 25 Sign your return ............................... 34
Tax paid to another state ....................... 23 Social security benefits ......................... 14
Technology zone ............................. 23 Social security numbers ......................... 12
Veteran employment credit ..................... 22 Special conditions ............................. 13
Veterans and surviving spouses property tax ....... 28 Standard deduction ......................... 15, 35
Water consumption ........................... 22 State income tax refunds ........................ 14
Working families tax .......................... 20 Subtractions from income ........................ 14
Death of a taxpayer ............................ 10 Tax ...................................... 16, 38
Dependents ................................ 3, 15 Tax district ................................... 13
Differences in federal and Wisconsin law ........... 13 Tax-option (S) corporation .................... 14, 15
Disability income exclusion ...................... 15 Tax computation worksheet ...................... 44
Disregarded entity .............................. 6 Telephone numbers ............................ 11
Donations .................................... 24 Third party designee ........................... 34
Electronic filing ................................. 4 Tuition and fees ............................... 14
Estimated tax ............................ 9 , 26, 32 U.S. Armed Forces active duty pay ................ 14
Exemptions ................................... 15 Underpayment interest .......................... 33
Extension of time to file .......................... 4 Unemployment compensation .................... 14
Farm loss carryover ............................ 15 Withholding ................................... 25
Federal adjusted gross income ................... 13
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