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3. You and your spouse did not claim the homestead credit or the veterans and surviving spouses property tax credit
for 2023.
4. You must have paid to or be legally responsible for paying to the taxing authority the 2023 property taxes levied
against the “qualifying acres” (see definition later in these instructions) to which the claim relates.
5. At the end of the taxable year to which the claim relates, your farm must be located in a “farmland preservation
zoning district” (see definition later in these instructions), must be wholly or partially covered by an agricultural
conservation easement purchased under sec. 93.73, Wis. Stats., except that if the farm is only partially covered, the
qualifying acres calculation includes only those acres that are covered by the agricultural conservation easement
and located in a farmland preservation area, as defined in sec. 91.01 (16), Wis. Stats., or must be wholly or partially
covered by an original or modified farmland preservation agreement entered into after July 1, 2009.
6. Your farm must have produced at least $6,000 of “gross farm revenues” (see definition later in these instructions)
during the taxable year to which the claim relates or at least a total of $18,000 in gross farm revenues during the
taxable year to which the claim relates and the 2 immediately preceding taxable years. If you rent out your farm, the
renter’s gross farm revenues are used to satisfy this requirement.
7. As of the end of the taxable year to which the claim relates, there must not have been an outstanding notice of
noncompliance with a soil and water conservation plan or standards issued against your farm.
To determine if your farm is in compliance, contact the County Land Conservation Committee.
Note A claim may be based on the qualifying acres of more than one farm. Each farm to which the claim relates must
meet qualifications 5, 6, and 7 above.
When to File
A 2023 farmland preservation credit claim must be filed no later than 4 years after the unextended due date of your 2023
tax return. For calendar year filers, the 2023 Schedule FC‑A must be filed by April 15, 2028.
How and Where to File
Schedule FC‑A should be included immediately behind the 2023 Wisconsin income or franchise tax return when it is
filed. Your tax return and Schedule FC‑A should be mailed to the address shown on the tax return.
Because of the way farmland preservation credit claims are processed, please use BLACK INK to complete Sched‑
ule FC‑A.
Schedule FC‑A has preprinted zeros in the “cents” area of the entry lines. Amounts filled in on those lines should be
rounded to the nearest dollar. If completing Schedule FC‑A by hand, do not use commas or dollar signs in any of the
amounts that are filled in. For more tips, see page 5 of the instructions for Wisconsin Form 1.
Your farmland preservation credit will decrease any tax due or increase any tax refund. Only one refund check will be
mailed for the combined farmland preservation credit and tax refund.
If you previously filed your 2023 Wisconsin tax return and now wish to file Schedule FC‑A, complete an amended tax
return and include Schedule FC‑A. You can electronically file an amended return through an approved software vendor
that supports amended returns. Otherwise, mail the amended return to the address shown on the tax return.
If an individual is not required to file a 2023 Wisconsin tax return but wishes to claim a farmland preservation credit, they
should include Schedule FC‑A and a schedule listing all sources and amounts of income with a Form 1, on which they fill
in only the name and address area, and the amount of credit on line 30b. The farmland preservation credit claim should
be mailed to Wisconsin Department of Revenue, PO Box 59, Madison WI 53785‑0001.
Electronic Filing
If you file Schedule FC‑A electronically, and are unable to include the required enclosures (see “Enclosures Required”
later in these instructions) electronically, mail all of the required Schedule FC‑A enclosures with a completed Form W‑RA,
Required Attachments for Electronic Filing, to Wisconsin Department of Revenue, PO Box 8977, Madison WI 53708‑8977.
Note Wisconsin e‑file is no longer available for Schedule FC‑A. However, you will still be able to electronically file Sched‑
ule FC‑A using modernized e‑file.
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