Schedule College Savings Accounts

CS (Edvest and Tomorrow’s Scholar)
Wisconsin 2024
Department of Revenue File with Wisconsin Form 1 or 1NPR
Name Social Security Number

Part I Contributions to an Edvest or Tomorrow’s Scholar college savings account
Section A – Owners of the Edvest or Tomorrow’s Scholar College Savings Account
1  Name of account beneficiary:  Last First
2  Amount you contributed to the account for 2024   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 2  .00
Section B – Persons Other Than the Account Owner
3  Name and address of account owner:   Last   First
Address

4  Name of account beneficiary:  Last First
5  Amount you contributed to the account for 2024   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 5  .00
Section C – Allowable Subtraction
6  Add lines 2 and 5   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 6  .00
7  Enter $5,000 ($2,500 if you are married and filing a separate return)   . . . . . . . . . . . . . . . . . . . .  . 7  .00
8  Enter the smaller of line 6 or 7   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 8  .00
9  Carryover from 2023 Schedule CS (see instructions)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 9  .00
 10 Allowable subtraction. Add lines 8 and 9 (see instructions for further limitations) . Do not enter 
more than $5,000 ($2,500 if married and filing a separate return .) Also complete Part II  .   . . . .  .  10  .00
Section D – Total Amount Contributed to Account for 2014-2024
 11  Amount contributed to the account by others for 2024   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 11  .00
 12  Amount contributed to the account for 2014-2023 (from line 13 of 2023 Schedule CS)   . . . . . .  .  12  .00
 13  Add lines 2, 11, and 12 . This is the total amount contributed to the account for 2014-2024   . . .  .  13  .00

Part II Eligible carryover
See instructions for completing form.
 14  Amount you contributed to the accounts for 2024 . Enter amount from line 6    . . . . . . . . . . . . . .  . 14  .00
 15  Amount from line 10   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 15  .00
 16  Carryover to future years . Subtract line 15 from line 14 . If line 15 is more than line 14, enter - 0- .  
Also complete Part V   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 16  .00

Part III  Withdrawals within 365 days of deposit

 17  Using a first-in, first-out method, did you withdraw an amount in 2024 from an Edvest or
Tomorrow’s Scholar account within 365 days of a contribution to the account (see instructions)? 
a  If yes, enter the amount deposited and withdrawn within 365 days   . . . . . . . . . . . . . . . . . . .  . 17a  .00
b  Enter the portion of the amount withdrawn that was previously claimed as a subtraction
from income .  This amount must be included in income (see the instructions)   . . . . . . . . . . .  . 17b  .00
c  Subtract line 17b from line 17a .  This is the amount of carryover that must be reduced .
Complete Part V   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 17c  .00

Part IV  –  See next page

I-092 (R. 8-24)

2024 Schedule CS                                                                                                                                                        Page 2 of 3
Name                                                                                                                Social Security Number

Account           Last                                                                              First
Beneficiary:      name                                                                              name
Part IV      Distributions from a college savings account rolled over or not used for qualified education expenses
       Section A – Distribution Not Used for Qualified Higher Education Expenses
 18  Who received the distribution check      (check one):
             Account owner (Name of owner                                                                                                                    )
             Account beneficiary (Name of beneficiary                                                                                                        )
 19  If the owner or beneficiary was subject to a federal penalty for 2024 because a
       distribution was not used for qualified higher education expenses, enter the
       amount of the distribution not used for qualified higher education expenses   . . . . . . . . . . . . . .  .                                          19          .00
 20  Amount contributed to the account for 2014 – 2024 from line 13    . . . . . . . . . . . . . . . . . . . . . . .  .                                      20          .00
 21  Amount claimed as a subtraction for 2014 – 2024 by all contributors   . . . . . . . . . . . . . . . . . . . .  .                                        21          .00
 22  Enter the smaller of line 19, 20, or 21 .  Add this amount to your (owner’s) Wisconsin income   . . .                                                   22          .00
 23  If line 19 is greater than line 22, subtract line 22 from line 19 .  Any carryover must be reduced
       by this amount .  Complete Part V    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                 23          .00
       Section B – Rollover to another state’s qualified tuition program (complete lines 24-26)
 24  If, during 2024, you rolled over an amount into another state’s qualified tuition program,
       enter the amount rolled over   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .               24          .00
 25  Enter the portion of the amount on line 24 that was previously claimed as a Wisconsin
       subtraction from income by yourself and other contributors to the account .  This amount must
       be added to your Wisconsin income   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                      25          .00
 26  Subtract line 25 from line 24 .  This is the amount of carryover that must be reduced .
       Complete Part V    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .         26          .00
       Section C – Rollover to a qualified ABLE account (complete lines 27-31)
 27    If, during 2024, you rolled over an amount into a qualified ABLE account, enter the amount
       rolled over   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .    27          .00
 28    Exclusion amount    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .  28                 18000 .00
 29    Subtract line 28 from line 27 . If -0- or less, enter -0- on lines 29 and 30, and go to line 31 . You
       do not have to add an amount to Wisconsin income   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                               29          .00
 30    Enter the portion of the amount on line 29 that was previously claimed as a Wisconsin
       subtraction from income by yourself and other contributors to the account . This amount must
     be added to your Wisconsin income (see instructions)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                                 30          .00
 31  Subtract line 30 from line 27 . This is the amount of carryover that must be reduced . Complete
       Part V   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 31          .00
       Section D – Rollover to Roth IRA (complete lines 32-39)
 32  If, during 2024, you rolled over an amount into a Roth IRA, enter the amount rolled over    . . . .  .                                                  32          .00
 33  Exclusion amount       (see instructions)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .               33          .00
 34    Subtract line 33 from line 32 . If -0- or less, enter -0- on lines 34 and 35, and go to line 36 . You
       do not have to add an amount to Wisconsin income   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                               34          .00
 35  Enter the portion of the amount on line 34 that was previously claimed as a Wisconsin
       subtraction from income by yourself and other contributors to the account . This amount must
       be added to your Wisconsin income (see instructions)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                               35          .00
 36    Subtract line 35 from line 32 . This is the amount of carryover that must be reduced . Complete
       Part V  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .  36          .00
     37Prior year qualified Roth rollovers . Enter -0- for 2024   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                         37          .00
 38  Qualified Roth rollovers from any other sec . 529 plan during 2024 (see instructions)   . . . . . . . .  .                                              38          .00
 39    Total qualified Roth rollovers . Add lines 37 and 38 to the smaller of line 32 or 33  . . . . . . . . . . .  .  39                                                .00

                                                                                                                                                             Part V  –  See next page

2024 Schedule CS                                                                                                                            Page 3 of 3
Name                                                                  Social Security Number

Account         Last                                             First
Beneficiary:    name                                             name
Part V  Computation of Carryover from 2024 to 2025
 40  Carryover from line 37 of 2023 Schedule CS    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .        40  .00
 41  Carryover from line 16 of 2024 Schedule CS    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .        41  .00
 42  Add amounts on lines 40 and 41   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 42  .00
 43  Enter the following amounts from this 2024 Schedule CS 
     a  line 9                                               43a       .00
     b  line 17c                                             43b       .00
     c  line 23                                              43c       .00
     d  line 26                                              43d       .00
     e line 31                                               43e       .00
     f line 36                                               43f       .00
 44  Add the amounts on lines 43a through 43f   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .       44  .00
 45  Subtract line 44 from line 42 . This is your carryover to 2025   . . . . . . . . . . . . . . . . . . . . . . . . . . .  .           45  .00